Leadership magazine Sept/Oct 2014 V 44 No 1 | Page 9

nomic impact aid, routine restricted maintenance, physical education, and more.
By comparison, the LCFF provides a base
grant of funding for students per grade span:
TK-3, 4-6, 7-8 and 9-12. Also, supplemental
and concentration grant funds are provided
to support the targeted populations of atrisk students (English learners, low income
and foster youth). The LCFF also changed
the former K-third grade class size reduction
program to a K-third grade span adjustment
(GSA) program that requires a phased in
class size ratio of 24:1 by 2020-21.
The former categorically funded programs for transportation and targeted instructional improvement grant remain
embedded within the LCFF formula but are
now called LCFF add-ons. Although the first
implementation year of the LCFF began in
July 2013, the LCFF formula was not released
by the state until January 2014.

nance’s projections, which indicate the state
will be fully recovered from the recession by
2020-21.
2. Proposition 30 temporary education
taxes are set to expire in 2016 (the sales tax
portion) and 2018 (the income tax portion).
The state has not yet indicated how it will address this school finance funding cliff when
it occurs.
3. By 2020-21, when the state fully funds
the LCFF, it will have restored education
funding to the 2007-08 levels. Thus, California will continue to have an education funding adequacy problem by 2021 because we

T

he LCAP template establishes
three state categories: conditions of learning, pupil outcomes
and engagement. The following eight
state LCAP key components are clustered within each of the three LCAP
state categories:

1. Conditions of learning:
• Basic services (highly qualified
teachers, instructional materials
aligned with standards, safe facilities) – priority 1
• Implementation of state standards
– priority 2
• Course access – priority 7

2. Pupil outcomes:
• Student achievement – priority 4
• Other student outcomes – priority 8

LCFF calculations

3. Engagement:

The Fiscal Crisis & Management Assistance Team posted the first iteration of the
LCFF calculator at the end of October 2013
(fcmat.org/local-control-funding-formularesources). It is considered one of the most
reliable calculators for projecting an LEA’s
LCFF base grant, supplemental grant, concentration grant, K-3 GSA funds and add-on
apportionments.
The LCFF calculator has evolved, and
updated revisions have been posted to the
FCMAT website to ensure accuracy of the
LCFF calculations. Because the LCFF calculations utilize student data from the California Longitudinal Pupil Achievement Data
System, it is critical that a ͍