LEA penalty calculators are used to calculate the estimated cost of an audit finding for Local Control Funding Formula (LCFF) Unduplicated Pupil Counts, K–3 Grade Span Adjustments, Instructional Time audit findings, Transitional Kindergarten, and Expanded Learning Opportunities Program (ELO-P). The derived value of average daily attendance (ADA) is provided below by fiscal year as it is a required input to calculate instructional time penalties. The Derived Value Methodology is provided below by fiscal year as a reference.
| Fiscal Year Calculator | Information about the File |
|---|---|
| LCFF Calculator for Fiscal Year 2025–26 (XLSX) | For the 2025-26 fiscal year, update to transitional kindergarten (TK) Adult to Student Ratio penalty calculation, update to TK class size penalty calculation, and addition of TK Teacher Certification penalty calculation. |
| LCFF Calculator for Fiscal Year 2023–24 and 2024-25 (XLSX; Updated 03-Jun-2025) | N/A |
| LCFF Calculator for Fiscal Year 2022–23 (XLSX; Updated 06-Nov-2024) | For the 2022–23 fiscal year, line item references were changed in order to meet changes made in the funding exhibits. |
| LCFF Calculator for Fiscal Year 2021–22 (XLSX) | N/A |
| LCFF Calculator for Fiscal Year 2020–21 Distance Learning and Instructional Days (XLSX) | For the 2020–21 fiscal year, funding was based on the 2019–20 reported ADA. Penalties are calculated for noncompliance with distance learning requirements and instructional days shortages only. |
| LCFF Calculator for Fiscal Year 2019–20 (XLSX; Revised 14-Nov-2023) | N/A |
Early Enrollment Transitional Kindergarten Calculator
Early TK Penalty Calculator (XLSX; Revised Mar-2025)
Tracker and penalty calculation for transitional kindergarten classrooms with early enrollment children for 2023–24 and 2024–25 school years.
More information about TK early enrollment requirements.
Expanded Learning Opportunities Program Calculator
The penalty calculator is used to estimate the cost of an ELO-P audit finding for failing to meet the offering and access, and day requirements in fiscal year 2023–24 and each year thereafter.
More information concerning the ELO-P requirements and the associated penalties can be found on the ELO-P FAQs web page.
Derived Value of ADA
Derived value of an ADA by grade span is used when estimating the cost of attendance and Instructional Time audit findings specific to each fiscal year.
FY 2024–25 Derived Value of ADA (XLSX)
FY 2023–24 Derived Value of ADA (XLSX)
FY 2022–23 Derived Value of ADA (XLSX)
Statewide Derived Value of ADA
The statewide LCFF rates provided below are for the purpose of EC 41344.1 which allows the executive officer of the Education Audit Appeals Panel (EAAP) to waive or reduce the reimbursement or penalty for findings that meet or exceed 150 units of ADA or the equivalent, as calculated by the statewide average LCFF rate, if the executive officer has written approval of the Department of Finance and the Superintendent. The rates were calculated by dividing the total LCFF base, supplemental, and concentration grant funding for school districts and charter schools by the total corresponding average daily attendance (ADA) as of the P-2 certification for each fiscal year.
| Fiscal Year | Rate | Rate Per 150 ADA |
|---|---|---|
| 2021-22 | $10,999.20 | $1,649,880.00 |
| 2022-23 | $12,505.03 | $1,875,754.50 |
| 2023-24 | $13,597.29 | $2,039,593.50 |
| 2024-25 | $13,816.36 | $2,072,454.00 |
Methodology
Methodology used for calculating the derived value of ADA by grade span specific to each fiscal year.
FY 2024–25 Derived Value of ADA Methodology
FY 2023–24 Derived Value of ADA Methodology
FY 2022–23 Derived Value of ADA Methodology
Related Links
K-12 LEA Annual Financial and Compliance Audit (Annual Audit) Landing Page
Information for external auditors and LEAs for completing annual audits.
Annual Audit State Compliance Page
This web page includes audit resources for each program in the LEA Audit Guide.