HLS 11RS-1400 ORIGINAL
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Regular Session, 2011
HOUSE CONCURRENT RESOLUTI ON NO. 130
BY REPRESENTATIVE AUSTIN BADON
SCHOOLS/FINANCE-MFP: Provides legislative approval of the MFP formula for FY 11-
12 adopted by BESE on Feb. 17, 2011
A CONCURRENT RESOLUTI ON1
To provide for legislative approval of the formula to determine the cost of a minimum2
foundation program of education in all public elementary and secondary schools as3
well as to equitably allocate the funds to city, parish, and other local public school4
systems as developed by the State Board of Elementary and Secondary Education5
and adopted by the board on February 17, 2011.6
WHEREAS, Article VIII, Section 13(B) of the Constitution of Louisiana7
requires the State Board of Elementary and Secondary Education to develop and8
adopt annually a formula which shall be used to determine the cost of a minimum9
foundation program of education in all public elementary and secondary schools as10
well as to allocate equitably the funds to parish and city school systems; and11
WHEREAS, at a special meeting of the State Board of Elementary and12
Secondary Education on February 17, 2011, the board adopted a formula for such13
cost determination and the equitable allocation of funds; and14
WHEREAS, the board has indicated that the adopted formula considers all15
statutory and board policy requirements necessary to achieve an appropriate cost16
determination for a minimum education program as well as to distribute equitably17
the cost; and18
WHEREAS, the following goals are recommended for the minimum19
foundation program:20 HLS 11RS-1400 ORIGINAL
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GOAL 1 - - EQUITY: The school finance system in Louisiana provides1
equal treatment of pupils with similar needs with the requirement that local school2
systems have a tax burden sufficient to support Level 1.3
GOAL 2 - - ADEQUACY: The school finance system in Louisiana provides4
programs and learning opportunities that are sufficient for providing a minimum5
educational program for every individual. The State Board of Elementary and6
Secondary Education and the legislature through the adoption of the minimum7
foundation program formula establish a minimum program.8
GOAL 3 - - LOCAL CHOICE: The school finance system in Louisiana9
provides that local taxpayers and the school board establish the budget and set the10
tax levy for operating the schools above a set level of support for the minimum11
program.12
GOAL 4 - - EVALUATION OF THE STATE SCHOOL FINANCE13
SYSTEM: The school finance system in Louisiana ensures the attainment of the14
goals of equity, adequacy, and local choice. Whereas the school finance system15
utilizes significant state general fund revenues, it is important that the system be16
evaluated on a systematic basis annually.17
GOAL 5 - - PERFORMANCE MEASURES: The school finance system18
in Louisiana provides for financial accountability and program efficiency19
maximizing student achievement. Accountability means that city, parish, and other20
local public school districts can demonstrate that they are operating in conformance21
with state statutes, financial accounting standards, and student performance22
standards.23
WHEREAS, to properly measure the achievement of the goals, a24
comprehensive management information system containing state-level and25
district-level components shall continue to be developed; and26
WHEREAS, to provide fiscal and programmatic accountability, a fiscal27
accountability program and a school and district accountability program shall28
continue to be developed; and29 HLS 11RS-1400 ORIGINAL
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WHEREAS, the fiscal accountability program shall verify data used in1
allocating minimum foundation program funds and report fiscal information on the2
effectiveness of the manner in which the funds are used at the local school system3
level; and4
WHEREAS, the school and district accountability program in establishing5
the state goals for schools and students creates an easy way to communicate to6
schools and the public how well a school is performing, recognizes schools for7
effectively demonstrating growth in student achievement, and focuses attention,8
energy, and resources on schools needing help in improving student achievement;9
and10
WHEREAS, the Constitution of Louisiana requires the legislature to fully11
fund the current cost to the state of the minimum foundation program as determined12
by applying the legislatively approved formula; and13
WHEREAS, this minimum foundation program formula is designed to14
provide greater equity and adequacy in both state and local funding of local school15
systems; and16
WHEREAS, the Constitution of Louisiana requires the appropriated funds17
to be allocated equitably to parish and city school systems according to the formula18
as adopted by the State Board of Elementary and Secondary Education and approved19
by the legislature prior to making the appropriation.20
THEREFORE, BE IT RESOLVED by the Legislature of Louisiana, that the21
formula to determine the cost of a minimum foundation program of education in all22
public elementary and secondary schools as well as to allocate equitably the funds23
to city, parish, and other local public school systems developed by the State Board24
of Elementary and Secondary Education and adopted by the Board on February 17,25
2011, is hereby approved to read as follows:26 HLS 11RS-1400 ORIGINAL
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MINIMUM FOUNDATION PROGRAM1
ELEMENTARY AND SECONDARY EDUCATI ON2
COST DISTRIBUTION FORMULA3
2011 - 2012 SCHOOL YEAR4
I. BASIS OF ALLOCATION5
A. Preliminary and Final Allocations6
1. BESE shall determine preliminary allocations of the minimum foundation7
program formula for city, parish, and other local public school systems, Recovery8
School District schools, LSU and Southern Lab schools, Office of Juvenile Justice9
schools, Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans10
Center for Creative Arts (NOCCA), and Legacy Type 2 Charter schools using latest11
available data, no later than March 15 each year for the upcoming fiscal year. Upon12
adoption by the board of such preliminary allocations for the ensuing fiscal year, the13
superintendent shall submit the budget requirements in accordance with R.S. 39:3314
and shall submit the minimum foundation program funding requirements to the Joint15
Legislative Committee on the Budget and to the House and Senate committees on16
education.17
2. Upon final adoption by BESE and the legislature of the minimum18
foundation program formula resolution in effect for the upcoming fiscal year, BESE19
shall determine final allocations of the minimum foundation program formula for20
city, parish, and other local public school systems, the Recovery School District,21
LSU and Southern Lab schools, Office of Juvenile Justice schools, Louisiana School22
for Math, Science, and the Arts (LSMSA), New Orleans School for the Creative Arts23
(NOCCA), and Legacy Type 2 Charter schools using latest available data, no later24
than June 30 for the fiscal year beginning July 1.25
3. Latest available student count estimates will be utilized for newly opened26
school districts or local education agencies in the final allocations of the minimum27
foundation program formula no later than June 30 for the fiscal year beginning July28
1.29
B. Mid-year Adjustments30 HLS 11RS-1400 ORIGINAL
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1. Districts and schools may request that the state superintendent make1
estimated monthly payments based on documented mid-ye ar growth prior to the2
October 1 count.3
2. If any city, parish, or other local public school system's, Recovery School4
District schools', LSU and Southern Lab schools', Office of Juvenile Justice schools',5
Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans School6
for the Creative Arts (NOCCA), and Legacy Type 2 Charter schools' current year7
October 1 student count is more or less than the previous year's February 18
membership, a mid-year adjustment to per pupil funding shall be made for each9
student gained or lost based on the final MFP allocation per pupil amount for that10
city, parish, or other local public school system as approved by BESE.11
3. Districts and schools may request that the state superintendent make12
estimated monthly payments based on documented mid-year growth prior to the13
February 1 count.14
4. If any city, parish, or other local public school system's, Recovery School15
District schools', LSU and Southern Lab schools', Office of Juvenile Justice schools',16
Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans School17
for the Creative Arts (NOCCA), and Legacy Type 2 Charter schools' current year18
February 1 membership is more or less than the current year October 1 membership,19
a second mid-year adjustment to per pupil funding shall be made for each student20
gained or lost based on one-half the final MFP allocation per pupil amount for that21
city, parish, or other local public school system as approved by BESE.22
5. If the Recovery School District, the district of prior jurisdiction, and local23
education agencies have an increase or decrease in current year October 124
membership from the prior year February 1 membership included in the final MFP25
allocation individually, the Recovery School District, the district of prior jurisdiction,26
and local education agencies shall receive individually a mid-year adjustment of27
MFP funding based upon the increases or decreases in the October 1 membership28
times the final MFP allocation per pupil for the district of prior jurisdiction. For29
increases and decreases in the current year February 1 membership from the October30 HLS 11RS-1400 ORIGINAL
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membership, the Recovery School District, the district of prior jurisdiction, and local1
education agencies shall receive individually a mid-year adjustment based on the2
increases and decreases in the February 1 membership times one-half of the final3
MFP allocation per pupil for the district of prior jurisdiction.4
6. If the Recovery School District's current year October 1 membership5
count qualifies for a mid-year adjustment to state funds, a mid-year adjustment shall6
also be made based on the local per pupil amount of the district of prior jurisdiction7
times the number of students identified in the mid-year adjustment. For the current8
year February 1 student count, an adjustment will be made using one-half the local9
per pupil amount times the number of students identified in the mid-year adjustment.10
7. For the newly opened school districts or local education agencies, in the11
first year of operation, a special mid-year adjustment will be made to finalize their12
minimum foundation program formula allocations using October 1 data. This special13
mid-year adjustment will replace the October mid-year adjustment. The newly14
opened school districts or local education agencies will qualify for the February 115
mid-year adjustment.16
II. LEVEL 1 - COST DETERMINATION AND EQUITABLE 17
DISTRIBUTION OF STATE AND LOCAL FUNDS18
A. Base Foundation Level 1 State and Local Costs19
1. February 1 Membership (as defined by the State Board of Elementary and20
Secondary Education) including Recovery School District students.21
Plus22
2. Add-on Students/Units23
a. At-Risk Students weighted at 0.22.24
At-Risk students are defined for purposes of allocating funds as those25
students whose family income is at or below income eligibility guidelines or other26
guidelines as provided by the State Board of Elementary and Secondary Education27
and the number of students identified as English Language Learners that were not28
included based on income eligibility guidelines times the weighted factor of 0.22.29 HLS 11RS-1400 ORIGINAL
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The State Board of Elementary and Secondary Education shall seek to1
increase the at-risk weight over seven years by an appropriate amount annually until2
reaching a total at-risk weight of .40.3
b. Career and Technical Education course units weighted at .06.4
The number of combined fall and spring student units enrolled in secondary5
career and technical education courses times the weighted factor of 0.06.6
c. Special Education/Other Exceptionalities students weighted at 1.50.7
The number of students identified as having Other Exceptionalities as8
reported in the membership count as defined by the State Board of Elementary and9
Secondary Education times the weighted factor of 1.50.10
d. Special Education/Gifted and Talented students weighted at .60. The11
number of students identified as Gifted and Talented as reported in the membership12
count as defined by the State Board of Elementary and Secondary Education times13
the weighted factor of 0.60.14
e. Economy of Scale calculated as a curvilinear weight of .20 at 0 student15
membership level down to zero at 7,500 student membership level. This weight will16
vary depending on the size of the school system. There will be no benefit to school17
systems with a membership of 7,500 or greater. The formula for this weight is:18
(1) for each district with less than 7,500 students, subtract its membership19
from 7,500;20
(2) divide this difference by 37,500 to calculate each district's economy of21
scale weight; then22
(3) multiply each district's economy of scale weight times their membership23
count.24
Equals25
3. Total Weighted Membership and/or Units (Sum of I.A.1 and I.A.2.a.26
through e.)27
Times28
4. State and Local Base Per Pupil Amount of $3,855.29 HLS 11RS-1400 ORIGINAL
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In the event no provision for an annual increase has been provided and this1
Resolution remains in effect in the Fiscal Year 2012-13 or thereafter, the State Board2
of Elementary and Secondary Education shall annually adjust the state and local base3
per pupil amount with approval by the Joint Legislative Committee on the Budget.4
If the Joint Legislative Committee on the Budget does not approve the rate5
established by the State Board of Elementary and Secondary Education, then an6
annual growth adjustment of 2.75% shall automatically be applied to the state and7
local base per pupil amount beginning in the Fiscal Year 2012-13.8
Equals9
5. Total Base Foundation Level 1 State and Local Costs (I.A.3 times I.A.4.)10
B. Local School System Share Calculation11
1. Property Revenue Contribution is calculated by multiplying the state's12
computed property tax rate (including debt service) by each school system's Net13
Assessed Property Value for the latest available fiscal year including TIF areas. If14
a district's Net Assessed Property Value has increased equal to or greater than 10%15
over the prior year Net Assessed Property Value, then the growth in the Net16
Assessed Property Value will be capped at 10%. This cap will be applied on a17
year-to-year basis comparing the current year Net Assessed Property Value to the18
prior year uncapped Net Assessed Property Value. In FY 2007-08, this millage was19
set at a level appropriate to yield a state average share of 65% and a local average20
share of 35%. The millage set in FY 2007-08 will remain the same in FY 2008-0921
and beyond except that the State Board of Elementary and Secondary Education may22
revise the millage as deemed appropriate in order to reestablish the 65%/35% share.23
2. Sales Revenue Contribution is calculated by dividing the district's actual24
sales tax revenue collected (including debt service) in the latest available fiscal year25
by the district's sales tax rate that was applicable to create a sales tax base. If a local26
school system's sales tax goes into effect during the fiscal year, the tax rate is27
prorated to an annual rate applicable for the total revenue generated. If a district's28
Computed Sales Tax Base increased equal to or greater than 15% over the Computed29
Sales Tax Base calculated in the prior year formula, then the growth in the Computed30 HLS 11RS-1400 ORIGINAL
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Sales Tax Base will be capped at 15% over the amount used in the prior year1
formula. This cap will be applied on a year-to-year basis comparing the current year2
sales tax base to the prior year uncapped sales tax base. Each district's sales tax base3
is then multiplied by the state's projected yield of the sales tax rate. In FY 2007-08,4
this rate was set at a level appropriate to yield a state average share of 65% and a5
local average share of 35%. The rate set in FY 2007-08 will remain the same in FY6
2008-09 and beyond except that the State Board of Elementary and Secondary7
Education may revise the rate as deemed appropriate in order to reestablish the8
65%/35% share.9
3. Other Revenue Contribution is calculated by combining (1) State Revenue10
in lieu of taxes; (2) Federal Revenue in lieu of taxes; and (3) 50% of Earnings on11
Property.12
4. Local School System Share is the sum of adding Item 1- Property Tax13
Contribution, Item 2 - Sales Tax Contribution, and Item 3 - Other Revenues14
Contribution.15
C. State Share Calculation16
The State Share is calculated by subtracting the Local Share from the Total17
Level 1 Costs. In no event shall the State Share of the Total Level 1 Costs be less18
than 25% for any district.19
III. LEVEL 2 - INCENTIVE FOR LOCAL EFFORT20
A. Level 2 Eligible Local Revenue21
1. Local Revenue.22
Prior year revenues collected for educational purposes from total Sales Tax,23
total Property Tax, State and Federal Revenue in Lieu of Taxes, and 50% of Earnings24
on Property25
Minus26
3. Local School System Share Contribution of Level 1 Costs27
Equals28
4. Local Revenue over Local School System Share Contribution of Level 129
Costs. This is the funding available for consideration in Level 2 incentive funding.30 HLS 11RS-1400 ORIGINAL
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5. Limit on Revenue Eligible for Level 2.1
The maximum local revenue eligible for incentive funding is equal to 34%2
of Total Base Foundation Level 1 State and Local Costs (I.A.5 times .34).3
6. Eligible Local Revenue collected for educational purposes. The Lesser4
of:5
a. Local Revenue Over Level 1 Local Share (II.A.4.),6
or7
b. Limit on Revenue Eligible for Level 2 Incentive Funding (II.A.5)8
B. State Support of Level 2 Local Effort9
1. State Support of Level 2 equals Eligible Revenue in Level 2 minus the10
Local Share of Level 2.11
2. Local Share of Level 2 revenue equals the district's Eligible Local12
Revenue in Level 2 times the district's local share percentage of Level 1 times a13
factor of 1.72 in FY 2007-08. For FY 2008-09 and beyond, this factor will remain14
in effect. The State Board of Elementary and Secondary Education may calculate15
this factor on an annual basis.16
Equals17
3. State Support of Level 2 Incentive for Local Effort18
IV. MINIMUM FOUNDATION PROGRAM LEVEL 3 LEGISLATIVE19
ENHANCEMENTS20
A. Continuation Funding for Pay Raises21
1. 2001-02 Certificated Personnel Pay Raise Continuation Enhancement22
The supplemental funding provided for the 2001-02 certificated pay raise will23
continue for each district based on the prior year per pupil amount times their current24
year membership.25
2. 2006-07 Certificated Personnel Pay Raise Continuation Enhancement26
The supplemental funding provided for the 2006-07 certificated pay raise will27
continue for each district based on the prior year per pupil amount times their current28
year membership.29
3. 2002-03 Support Worker Pay Raise Continuation Enhancement30 HLS 11RS-1400 ORIGINAL
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The supplemental pay raise allocation for noncertificated support workers1
provided in FY 2002-03 will continue for each district based on the prior year per2
pupil amount times the current year membership.3
4. 2006-07 Support Worker Pay Raise Continuation Enhancement4
The supplemental pay raise allocation for noncertificated support workers5
provided in FY 2006-07 will continue for each district based on the prior year per6
pupil amount times the current year membership.7
5. 2007-08 Certificated Personnel Pay Raise Continuation Enhancement8
The supplemental funding provided for the 2007-08 certificated pay raise will9
continue for each district or school based on the prior year per pupil amount times10
their current year membership.11
6. 2007-08 Support Worker Pay Raise Continuation Enhancement12
The supplemental pay raise allocation for noncertificated support workers13
provided in FY 2007-08 will continue for each district or school based on the prior14
year per pupil amount times the current year membership.15
7. 2008-09 Certificated Personnel Pay Raise Continuation Enhancement16
The supplemental funding provided for the 2008-09 certificated pay raise will17
continue for each district or school based on the prior year per pupil amount times18
their current year membership.19
B. Foreign Language Associate Enhancement20
Any local school system employing a Foreign Language Associate shall21
receive a supplemental allocation from BESE of $20,000 per teacher not to exceed22
a total of 300 teachers in the program.23
C. Hold Harmless Enhancement24
The concept for the present formula was first enacted in Fiscal Year 1992-93.25
At that time, there were school systems that were "underfunded" by the state and26
those that were "overfunded" by the state. In Fiscal Year 1999-2000, this MFP27
formula concept was fully implemented for the first time with 52 systems funded at28
the appropriate state level, eliminating the "underfunded" situation. School systems29
identified as "overfunded" in FY 2000-01 have since received their prior year per30 HLS 11RS-1400 ORIGINAL
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pupil Hold Harmless amount times their current year membership not to exceed the1
total Hold Harmless amount received in the prior year. Beginning in FY 2007-08,2
the Hold Harmless amount as identified in the FY 2006-07 formula provided to these3
"overfunded" systems will be phased out. After subtracting amounts attributable to4
insurance supplements and legislative pay raises provided between FY 1993-94 and5
FY 1998-99 from the FY 2006-07 Hold Harmless amount, a revised Hold Harmless6
amount will be calculated. Each of the school districts identified as "overfunded" in7
FY 2006-07 will receive a reduction in FY 2007-08 equivalent to 10% of their total8
revised "overfunded" amount. The annual 10% reduction will continue each year for9
10 years. On an annual basis, any hold harmless district may choose to reduce the10
remaining balance by an amount greater than 10% through formal notification to the11
department. This request must take place no later than June 30th each year. The12
annual 10% reduction amount will be redistributed in a per pupil amount to all13
non-hold harmless districts.14
D. Support for Increasing Mandated Costs in Health Insurance,15
Retirement, and Fuel16
City, parish, and other local public school systems shall receive a minimum17
of $100.00 for each student in the prior year February 1 membership.18
V. FUNDING FOR RECOVERY SCHOOL DISTRICT19
A. MFP State Share Per Student20
1. The student membership and weighted student counts of schools21
transferred to the Recovery School District shall continue to be included in the22
membership and weighted student counts of the city, parish, or other local public23
school board from which jurisdiction of the school was transferred.24
2. Once all final MFP calculations have been made, the MFP state share per25
prior year February 1 student membership from Levels 1, 2, and 3 of the MFP26
formula for the city, parish, or other local public school board which counted the27
Recovery School District students, shall be multiplied by the number of students in28
the Recovery School District and converted to a monthly amount. The monthly29 HLS 11RS-1400 ORIGINAL
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amount(s) shall be reduced from the city, parish, or other local public school board1
MFP monthly allocation and transferred to the Recovery School District.2
B. MFP Local Share Per Student3
1. In addition to the appropriation required in VA.2. of this section, the4
Recovery School District shall receive an applicable local revenue per student5
allocation.6
2. To begin the fiscal year July 1, the local revenue per student allocation is7
based on projected local revenues for the most recent prior fiscal year from the8
city, parish, or other local public school board that had jurisdiction of the school9
prior to its transfer divided by the total MFP student membership in the Recovery10
School District and in the district of prior jurisdiction used in the MFP final11
allocation.12
3. For purposes of the Recovery School District calculation, local revenue13
is defined to include revenue from the following sources, excluding any portion14
which has been specifically dedicated by the legislature or by voter approval to15
capital outlay or debt service, per the definitions in the Annual Financial Report and16
the Louisiana Accounting and Uniform Governmental Handbook (LAUGH) as17
reported to the Department of Education (DOE):18
a. Sales and use taxes, less any tax collection fee paid by the school district.19
b. Ad valorem taxes, less any tax collection fee paid by the school district.20
c. Earnings from sixteenth section lands owned by the school district.21
4. The total local revenue allocation for the Recovery District is determined22
by multiplying the local revenue per student times the number of Recovery School23
District students used in the MFP final allocation.24
5. Once the local amount is determined, it is adjusted to a monthly amount25
that is transferred from the MFP monthly allocation of the city, parish, or other local26
public school board of prior jurisdiction to the Recovery School District.27
6. Based on the October 1 student count, the local revenue allocation per28
student will be recalculated and there will be a corresponding adjustment in the local29 HLS 11RS-1400 ORIGINAL
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revenue allocation per student. No recalculation of the local revenue per student will1
occur at the February 1 student count adjustment.2
7. During the third quarter of the fiscal year, the local revenue allocation per3
student shall be adjusted to reflect actual prior year local revenue data.4
8. A final reconciliation will occur based upon the receipt of the annual5
audited financial statements of the district of prior jurisdiction. If an increase or6
decrease in local revenue collection exists, the state superintendent may establish a7
payment schedule. In the event that the fiscal status of the district of prior8
jurisdiction or the Recovery School District changes during the fiscal year or on or9
before the final reconciliation, the state superintendent may adjust the local revenue10
based on the revenues identifies.11
C. Except for administrative costs, monies appropriated to the Recovery12
School District that are attributable to the transfer of a school from a prior school13
system and monies allocated or transferred from the prior system to the Recovery14
School District shall be expended solely on the operation of schools transferred from15
the prior system to the jurisdiction of the Recovery School District.16
VI. FUNDING FOR LOUISIANA STATE UNIVERSITY AND SOUTHERN17
UNIVERSITY LABORATORY SCHOOLS18
A. Any elementary or secondary school operated by Louisiana State19
University and Agricultural and Mechanical College or by Southern University and20
Agricultural and Mechanical College shall be considered a public elementary or21
secondary school and, as such, shall be annually appropriated funds as determined22
by applying the formula contained in Subsection B of this Section.23
B. Each student in membership, as defined by the State Board of Elementary24
and Secondary Education, at the schools provided for in Subsection A of this Section25
shall be provided for and funded from the minimum foundation program an amount26
per student equal to the amount allocated per student for the state share of the27
minimum foundation program.28
C. The funds appropriated for the schools provided for in this Section shall29
be allocated to the institution of higher education operating such a school. Each such30 HLS 11RS-1400 ORIGINAL
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institution of higher education shall ensure the equitable expenditure of such funds1
to operate such schools.2
D. Fifty percent of increased funds provided are to be directed to certificated3
staff pay raises as defined in Section XI. A. Provisions specified in Section X.4
through XII. of this Resolution shall apply to these schools.5
VII. FUNDING FOR TYPE 2 CHARTER SCHOOLS6
A. Any school authorized as a Type 2 Charter School by the State Board of7
Elementary and Secondary Education on or after July 1, 2008, shall annually be8
appropriated funds as determined by applying the formula contained in R.S. 17:3995,9
except that the local share allocation will be funded with a transfer of the MFP10
monthly amount representing the local share allocation from the city, parish, or local11
public school board in which the attending students reside, and except that Virtual12
Charter schools may receive, as approved by the State Board of Elementary and13
Secondary Education, a lesser percentage of the state and local amount calculated in14
R.S. 17:3995. Where student attendance is from multiple school districts, the15
Department of Education shall determine the local share based on students reported16
by the schools. The student membership count of the Type 2 charter schools shall be17
included in the membership count of the city, parish, or other local public school18
board in which the school is located to determine the local share. Student19
adjustments for Type 2 Charter schools authorized on or after July 1, 2008, shall20
adhere to the guidelines established in Section I.(B) - Mid-year Adjustments. The21
student membership and weighted student counts of any Type 2 Charter school22
authorized by the State Board of Elementary and Secondary Education on or after23
July 1, 2008, shall be included in the membership and weighted student counts of the24
city, parish, or other local public school board in which the student resides using the25
actual prior year February 1 enrollment data of the Type 2 Charter school. This shall26
not apply in the first year of operation where estimated data only is available.27
B. Any Legacy Type 2 Charter school approved by the State Board of28
Elementary and Secondary Education prior to July 1, 2008, shall annually be29
appropriated funds as determined by applying the formula contained in R.S. 17:3995,30 HLS 11RS-1400 ORIGINAL
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except that any mid-year adjustments shall adhere to the guidelines established in1
Section 1(B) – Mid-year Adjustments.2
C. Fifty percent of increased funds provided are to be directed to certificated3
staff pay raises as defined in Section XI.A. Provisions specified in Section X.4
through XII. of this Resolution shall apply to these schools.5
VIII. FUNDING FOR THE OFFICE OF JUVENILE JUSTICE SCHOOLS AND6
STUDENTS7
A. Any elementary and secondary school operated by the Office of Juvenile8
Justice in a secure care facility shall be considered a public elementary or secondary9
school and, as such, the Office of Juvenile Justice shall be annually appropriated10
funds for these students as determined by applying the formula contained in11
Subsections B and C of this Section.12
B. Each student counted in the prior year average daily membership, as13
defined by the State Board of Elementary and Secondary Education to be calculated14
by dividing the number of days the students are under the guidance and direction of15
teachers by the total instructional days during the specified school year, shall be16
provided for and funded from the minimum foundation program a state share per17
pupil equal to the amount allocated per student for the state share of the district18
where the student resided prior to adjudication.19
1. The state share per pupil allocation shall be adjusted based on a factor20
determined by the Louisiana Department of Education to provide for the differential21
in the number of educational days provided to the students in the custody of the22
Office of Juvenile Justice.23
2. Additionally, the state share per pupil allocation shall be adjusted based24
on a factor determined by the Louisiana Department of Education to recognize the25
increased number of special education students in the Office of Juvenile Justice26
schools relative to the state average special education student population.27
C. Each student counted in the prior year average daily membership, as28
defined by the State Board of Elementary and Secondary Education, shall be29
provided for and funded from the minimum foundation program a local contribution30 HLS 11RS-1400 ORIGINAL
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per pupil equal to the local contribution per pupil for the district where the student1
resided prior to adjudication.2
1. For the purpose of the local share allocation per pupil amount, the average3
daily membership of the Office of Juvenile Justice shall be included in the4
membership counts of the city, parish, or other local public school board in which5
the student resided prior to adjudication to the Office of Juvenile Justice.6
2. For a district(s) that has schools transferred to the Recovery School7
District and shares local revenue, the allocation for the Office of Juvenile Justice will8
be completed before the calculation of local revenues as identified in Section VB.9
3. The local share allocation shall be funded with a transfer of the MFP10
monthly amount representing the local share allocation from the city, parish, or other11
local public school board in which the attending students resided prior to12
adjudication to the Office of Juvenile Justice.13
IX. FUNDING FOR LOUISIANA SCHOOL FOR MATH, SCIENCE, AND THE14
ARTS (LSMSA) AND NEW ORLEANS CENTER FOR CREATIVE ARTS15
(NOCCA)16
A. LSMSA and NOCCA shall be considered a public elementary or17
secondary school, and as such, shall be annually appropriated funds as determined18
by applying the formula contained in Subsection B. of this Section.19
B. Each LSMSA student in membership, and each NOCCA full-day student20
in membership, as defined by the State Board of Elementary and Secondary21
Education, shall be provided for and funded from the minimum foundation program22
an amount per student equal to the amount allocated per student for the state share23
of the minimum foundation program.24
C. Fifty percent of increased funds provided are to be directed to certificated25
pay raises as defined by Section XI. A. Provisions specified in X. through XII. of26
this Resolution shall apply to these schools.27
X. ADJUSTMENTS FOR AUDIT FINDINGS AND DATA REVISIONS28
Review and/or audit of the districts' data used in determining their Minimum29
Foundation Program allocation may result in changes in final statistical information.30 HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 18 of 28
The Minimum Foundation Program allocation adjustments necessary as a result of1
these audit findings will be made in the following school year.2
XI. REQUIRED EXPENDITURE AMOUNTS3
A. Required Pay Raise for Certificated Personnel4
Fifty percent of a district's increased funds provided in Levels 1 and 2 over5
the prior year after adjusting for increases in student membership shall be used only6
to supplement and enhance full-time certificated staff salaries and retirement benefits7
for city, parish, or other local school systems, Recovery School District, and LSU8
and SU Lab schools with an average teacher salary below the latest published SREB9
average teacher salary. This requirement will be suspended for city, parish, or other10
local school systems, Recovery School Districts schools, LSU and SU Lab schools,11
Office of Juvenile Justice schools, Louisiana School for Math, Science, and the Arts12
(LSMSA), New Orleans Center for Creative Arts (NOCCA), and Legacy Type 213
Charter schools in any year in which no annual increase is provided in the state base14
per pupil amount.15
For purposes of determining the use of these funds, certificated personnel are16
defined per state Department of Education Bulletin 1929 and are to include: teachers17
(all function codes 1000-2200, object code 112); therapists/specialists/counselors18
(function codes 1000- 2200, object code 113); school site-based principals, assistant19
principals, and other school administrators (function code 1000-2200 and 2400,20
object code 111); central office certificated administrators (function code 1000-230021
& 2831 (excluding 2321), object code 111); school nurses (function code 2134,22
object code 118); and employees on sabbatical in function code 1000-2200, 2134,23
and 2400.24
B. 70% Local General Fund Required Instructional Expenditure at the25
School Building Level26
To provide for appropriate accountability of state funds while providing local27
school board flexibility in determining specific expenditures, local school boards28
must ensure that 70% of the local school system general fund expenditures are in the29 HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 19 of 28
areas of instruction and school administration at the school building level as derived1
by the Department of Education.2
1. The definition of instruction shall provide for:3
a. The activities dealing directly with the interaction between teachers and4
students to include such items as: teacher and teacher aide salaries, employee5
benefits, purchased professional and technical services, textbooks and instructional6
materials and supplies, and instructional equipment;7
b. Student support activities designed to assess and improve the well-being8
of students and to supplement the teaching process, including attendance and social9
work, guidance, health, and psychological activities; and10
c. Instructional support activities associated with assisting the instructional11
staff with the content and process of providing learning experiences for students12
including activities of improvement of instruction, instruction and curriculum13
development, instructional staff training, library/media, and instructional related14
technology.15
2. School administration shall include the activities performed by the16
principal, assistant principals, and other assistants while they supervise all operations17
of the school, evaluate the staff members of the school, assign duties to staff18
members, supervise and maintain the records of the school, and coordinate school19
instructional activities with those of the school district. These activities also include20
the work of clerical staff in support of the teaching and administrative duties.21
3. For city, parish, and other local public school districts that fail this22
requirement, but perform at or above the state average in the District Performance23
Score (DPS), a waiver for this noncompliance should be provided.24
4. For city, parish, and other local public school districts that fail this25
requirement, and also perform below the state average in the District Performance26
Score (DPS), the following consequences should be applied:27
a. Require that city, parish, and other local public school districts assess28
expenditures in non-instructional areas including a self-assessment and/or hiring an29
independent firm to determine operational activities that could be streamlined30 HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 20 of 28
through outsourcing, privatization, or consolidation and provide a report to BESE on1
the implementation plan to redirect any savings from these actions to instructional2
activities according to timelines set by the Department of Education.3
b. Require the city, parish, and other local public school districts to examine4
the manner in which state and federal funds are utilized, make revisions to5
incorporate new spending patterns, and provide a report to BESE on the6
implementation of these actions according to timelines set by the Department of7
Education.8
C. Expenditure Requirement for Foreign Language Associate Program9
The state must maintain support of the Foreign Language Associate program10
at a maximum of 300 Foreign Language Associates employed in any given year.11
These teachers shall be paid by the employing city, parish, or other local public12
school system or school the state average classroom teacher salary (without PIP) by13
years of experience and degree beginning with year three. First year teachers will14
receive an installation incentive of an additional $6,000; second and third year15
teachers will receive a retention incentive of an additional $4,000. These amounts16
must be provided to each Foreign Associate Teacher by each school district or school17
in which they are employed.18
D. Expenditure Requirement for Educational Purposes19
State MFP funds shall only be expended for educational purposes.20
Expenditures for educational purposes are those expenditures related to the21
operational and instructional activities of a district to include: instructional programs,22
pupil support programs, instructional staff programs, school administration, general23
administration, business services, operations and maintenance of plant services,24
student transportation services, food services operations, enterprise operations,25
community services operations, facility acquisition and construction services and26
debt services as defined by Louisiana Accounting and Uniform Governmental27
Handbook, Bulletin 1929.28
XII. ACCOUNTABILITY PROVISIONS29
A. Accountability for School Performance30 HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 21 of 28
Each school recognized by the Louisiana Department of Education will be1
included in a MFP Accountability report submitted to the House and Senate2
committees on education by June 30 of each year. Specific information to be3
included in the report is as follows:4
a. School Data - School name, city, and district; Type of school; October 15
elementary/secondary enrollment; and grade span.6
b. Accountability Data - scores and labels.7
c. Fiscal Data - expenditures per elementary/secondary enrollment for8
classroom instruction (less adult education) and pupil/instructional support.9
d. Student Demographic Data - percent of students eligible for free and/or10
reduced lunch ("at-risk"), students with exceptionalities (special ed), gifted/talented,11
and Minority; Advanced Placement data; student attendance rates; and pupil-teacher12
ratios.13
e. Teacher Data - Average FTE teacher salaries (object 112, function 100014
series); percent of teachers certified; average years of experience; percent master's15
degree and above; percent turnover; percent Minority; and teachers' days absent. All16
teacher data (excluding salaries) reported for certified teachers.17
f. Staffing Data - number per 1,000 pupils for certified teachers, uncertified18
teachers, and instructional aides.19
B. Accountability for Weighted Student Funds20
1. In FY 2010-11, according to R.S. 17:7(2)(f)(I), city, parish, and other local21
public school districts, Recovery School District schools, and LSU and Southern Lab22
schools, Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans23
School for the Creative Arts (NOCCA), and Legacy Type 2 Charter schools will be24
required to expend funds generated by applying the weighted factors contained in the25
formula for At-Risk students, Career and Technical Education course units, Special26
Education Other Exceptionalities students, and Special Education Gifted and27
Talented students on the following: (a) personnel, (b) professional services, (c)28
instructional materials, (d) equipment, and (e) supplies that serve the unique needs29
of students who generate such funds.30 HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 22 of 28
2. The expenditure of these weighted funds must be submitted annually in1
a report as directed by the Louisiana Department of Education including the details2
on the types of activities for which these funds were expended to serve the needs of3
the weighted students at all schools that serve such students. The information4
contained in such annual report shall be published on the Department of Education5
website in an easily understandable format.6
XIII. STUDY OF FUNDING FOR PUBLIC EDUCATION7
In an effort to explore opportunities to increase student achievement, the State Board8
of Elementary and Secondary Education directs the Louisiana Department of Education to9
establish a pilot program for student-based budgeting.10
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Austin Badon HCR No. 130
Abstract: Provides legislative approval of the MFP formula for FY 11-12 adopted by
BESE on February 17, 2011.
Provides for legislative approval of the formula for FY 11-12 to determine the cost of a
minimum foundation program (MFP) of education in all public elementary and secondary
schools as well as to equitably allocate the funds to local school systems (including the
Recovery School District (RSD), two university laboratory schools, Office of Juvenile
Justice schools, La. School for Math, Science, and the Arts, New Orleans Center for Creative
Arts, and Legacy Type 2 Charter schools) as developed by the State Board of Elementary
and Secondary Education (BESE) and adopted by the board on February 17, 2011.
Preliminary and Final Allocations
Proposed formula retains provisions of present formula relative to the computation of
preliminary and final allocations, and additionally includes La. School for Math, Science and
the Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), and Legacy Type 2
Charter schools in all relevant MFP computations, as follows:
1. BESE determines no later than March 15 each year for the upcoming fiscal year
preliminary allocations of the MFP formula for city, parish, and other local public
school systems (including the RSD, LSU and SU laboratory schools, OJJ , LSMSA,
NOCCA, and Legacy Type 2 charter schools) using the latest available data. Upon
adoption by BESE of such preliminary allocations for the ensuing fiscal year, the
superintendent submits the MFP funding requirements to the Joint Legislative
Committee on the Budget and to the House and Senate Committees on Education.
2. Upon legislative approval of the MFP formula resolution for the upcoming fiscal
year, BESE determines final allocations for local school systems (including the RSD,
LSU and SU laboratory schools, OJJ schools, LSMSA, NOCCA, and Legacy Type
2 charter schools), using latest available data, no later than June 30 for the fiscal year
beginning July 1. HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 23 of 28
3. Latest available student count estimates will be used for newly opened school
districts or local education agencies in the final allocations of the MFP formula no
later than June 30 for the fiscal year beginning July 1.
Mid-Year Adjustments
Proposed formula adds LSMSA, NOCCA, and Legacy Type 2 schools in mid-year
adjustment computations. Mid-year adjustments are calculated as follows.
1. If a school/school district's current year Oct. 1 student count is more or less than the
previous year's Feb. 1 membership, a mid-year adjustment to per pupil funding shall
be made for each student gained or lost based on the final MFP allocation.
2. If a school/school district's current Feb. 1 student count is more or less than the
current year's Oct. 1 membership, a mid-year adjustment to per pupil funding shall
be made for each student gained or lost based on one-half the final MFP allocation.
3. Districts and schools may request the state superintendent to make estimated
monthly payments based on documented mid-year growth prior to the Oct. 1 count
and prior to the Feb 1 count.
4. If the RSD, the district of prior jurisdiction, and local education agencies have an
increase or decrease in current year Oct. 1 membership above the prior year Feb. 1
number included in the final MFP allocation individually, such entities shall receive
a mid-year adjustment of MFP funding based upon the number of students identified
above or below the membership number used in the final MFP allocation.
5. If the RSD Oct. 1 membership count qualifies for a mid-year adjustment to state
funds, a mid-year adjustment to local per pupil funding also shall be made for each
additional student gained or lost based on the local per pupil amount of the district
of prior jurisdiction times the increased number of students. For Feb. 1 increases,
one-half of the local per pupil amount will be transferred.
6. For newly opened school districts or local education agencies, in the first year of
operation, a special mid-year adjustment will be made to finalize their MFP formula
allocations using Oct. 1 data. This special mid-year adjustment will replace the Oct.
mid-year adjustment. The newly opened school districts or local education agencies
will qualify for the Feb. 1 mid-year adjustment.
Level 1–Cost Determination and Equitable Distribution of State and Local Funds:
Compared to present formula, proposed formula provides as follows:
1. Maintains use of Feb. 1 membership as defined by BESE.
2. Maintains the existing weight for add-on student units for at-risk students at 0.22.
Retains the time period for BESE to seek to achieve the goal of an at-risk weight of
0.40 over a seven year period.
3. Maintains the existing weight for Career and Technical Education course units at
0.06.
4. Maintains the existing weight for Special Education/Other Exceptionalities students
at 1.5.
5. Maintains the existing weight for Special Education/Gifted and Talented students at
0.60.
6. Maintains the Economy of Scale curvilinear weight of 0.20 for school systems with
a student membership of less than 7,500. HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 24 of 28
7. Proposed formula retains base per pupil funding amount of $3,855.
8. Retains provisions for subsequent annual adjustments as determined by BESE in
base per pupil amount.
9. Relative to the local school system share calculation, provides as follows:
(a)Calculates property revenue contribution by multiplying the state's computed
property tax rate (including debt service) by each school system's net
assessed property value for the latest available fiscal year including Tax
Increment Financing (TIF) areas. If a district's net assessed property value
has increased equal to or greater than 10% over the prior year net assessed
property value, then the growth in the net assessed property value will be
capped at 10%. This cap will be applied on a year-to-year basis comparing
the current year net assessed property value to the prior year uncapped net
assessed property value. In FY 07-08, this millage was set at a level
appropriate to yield a state average share of 65% and a local average share
of 35%. The millage set in FY 07-08 will remain the same in FY 08-09 and
beyond. BESE may revise the millage as deemed appropriate in order to
reestablish the 65% to 35% share.
(b)Calculates sales revenue contribution by dividing the district's actual sales
tax revenue collected (including debt service) in the latest available fiscal
year by the district's sales tax rate that was applicable to create a sales tax
base. If a local school system's sales tax goes into effect during the fiscal
year, the tax rate is prorated to an annual rate applicable for the total revenue
generated. If a district's computed sales tax base increased equal to or greater
than 15% over the computed sales tax base calculated in the prior year
formula, then the growth in the computed sales tax base will be capped at
15% over the amount used in the prior year formula. This cap will be applied
on a year-to-year basis comparing the current year sales tax base to the prior
year uncapped sales tax base. Each district's sales tax base is then multiplied
by the state's projected yield of the sales tax rate. In FY 07-08, this rate was
set at a level appropriate to yield a state average share of 65% and a local
average share of 35%. The rate set in FY 07-08 will remain the same in FY
08-09 and beyond. BESE may revise the rate as deemed appropriate in order
to reestablish the 65% to 35% share.
(c)Other revenue contribution is calculated by combining state revenue in lieu
of taxes, federal revenue in lieu of taxes, and 50% of earnings on property.
10.Provides that the state share is calculated by subtracting the local share from the total
level 1 costs.
11.Provides that in no event shall the state share of the total level 1 costs be less than
25% for any district.
12.Provides that the student membership and weighted student counts of any Type 2
Charter school authorized by BESE on or after July 1, 2008, shall be included in the
membership and weighted student counts of the city, parish, or other local public
school board in which the student resides using the actual prior year February 1
enrollment data of the Type 2 charter school. This provision shall not apply for
schools in the first year of operation where only estimated data is available.
Level 2 - Incentive For Local Effort
1. Continues provision that the local share of Level 2 revenue equals the district's
eligible local revenue as calculated in Level 2 times the district's local share
percentage of Level 1 times a factor of 1.72. HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 25 of 28
2. Continues provision that the state support of Level 2 incentive funding equals
eligible revenue in Level 2 minus the local share of Level 2.
3. Continues provision that the maximum local revenue eligible for incentive funding
in Level 2 is 34% of Total Base Foundation Level 1 State and Local costs.
Level 3–Legislative Enhancements
1. Continues supplemental pay raises for certificated personnel initiated in 2001-02,
2006-07, 2007-08, and 2008-09 as a per pupil amount.
2. Continues supplemental pay raises for noncertificated support workers initiated in
2002-03, 2006-07, and 2007-08 as a per pupil amount.
3. Continues the supplemental allocation of $20,000 per teacher from BESE to local
school systems that employ a Foreign Language Associate, not to exceed a total of
300 teachers.
4. Continues the 10-year phase-out of hold harmless funding beginning with a 10%
reduction of the revised "over funded" amount in FY 07-08. The annual 10%
reduction amount will be redistributed in a per pupil amount to all non-hold harmless
districts.
5. Continues providing local school systems with a per pupil funding amount of $100
for increasing mandated costs involving health insurance, retirement, and fuel.
Funding for the Recovery School District
Provides for RSD local revenue calculations as follows:
1. The student membership and weighted student counts of schools transferred to the
RSD shall be included in the membership and weighted counts of the jurisdiction
from which the school was transferred.
2. To begin the fiscal year July 1, the basis of the local revenue share allocation for
RSD is based on projected local revenues for the most recent prior year of the public
school board that had prior jurisdiction divided by total MFP student membership
in the RSD and in prior the district of prior jurisdiction.
3. Based on the Oct. 1 student count, the local revenue allocation per student will be
recalculated and there will be a corresponding adjustment in the local revenue
allocation per student. There will be no recalculation at the Feb. 1 student count
adjustment.
4. During the third quarter of the fiscal year, the local revenue allocation per student
shall be adjusted to reflect actual prior year revenue data.
5. A final reconciliation will occur based upon the receipt of the annual audited
financial statements of the district of prior jurisdiction. If an increase or decrease in
local revenue collections exists, the state superintendent may establish a payment
schedule.
6. If the fiscal status of the district of prior jurisdiction or the RSD changes during the
fiscal year on or before the final reconciliation, the state superintendent may adjust
the local revenue allocation based upon the revenues identified.
Funding for LSU and SU Laboratory Schools
Provides funding for the LSU and SU university laboratory schools as follows: HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 26 of 28
1. Any elementary or secondary school operated by LSU or SU shall be considered a
public school and annually appropriated funds as determined in the MFP formula.
2. Each student enrolled at LSU or SU lab schools shall be provided for and funded
from the MFP a per pupil amount equal to the amount allocated per student for the
state share of the MFP.
3. MFP funds appropriated to LSU and SU lab schools shall be allocated to the
institution of higher education operating such schools which shall ensure the
equitable expenditure of such funds to operate the schools.
4. Specifies that requirements in the formula relative to using 50% of increased funds
for pay raises for certificated personnel also apply to the lab schools.
Funding for LSMSA and NOCCA and Legacy Type 2 Charter Schools
Proposed formula adds funding for LSMSA , NOCCA , and Legacy Type to Charter Schools
to the formula as follows:
1. LSMSA and NOCCA shall be considered a public school and annually appropriated
funds as determined in the MFP formula.
2. Each LSMSA student in membership, and each NOCCA full-day student in
membership, as defined by BESE, shall be provided be provided for and funded from
the MFP a per pupil amount equal to the amount allocated per student for the state
share of the MFP.
3. Any Legacy Type 2 Charter School approved by BESE prior to July 1, 2008 will be
funded in the MFP per the formula contained in R.S. 17:3995, except that any mid-
year adjustments shall be based on guidelines established in the MFP formula.
4. Specifies that requirements in the formula relative to using 50% of increased funds
for pay raises for certificated personnel also apply to the lab schools.
Funding for Type 2 Charter Schools
1. Provides that any school authorized as a Type 2 charter school by BESE on or after
July 1, 2008, shall annually be appropriated funds as determined by applying the
formula contained in R.S. 17:3995, except that the local share allocation will be
funded with a transfer of the MFP monthly amount representing the local share
allocation from the city, parish, or local public school board in which the attending
students reside. Provides that where student attendance is from multiple school
districts, the Dept. of Education shall determine the local share based on students
reported by the schools.
2. Proposed formula adds that the student membership count of Type 2 charter schools
shall be included in the membership count of the local school board in which the
school is located to determine the local share.
Funding for Office of Juvenile Justice Schools and Students
Provides funding for OJJ schools as follows:
1. Any elementary or secondary school operated by OJJ shall be considered a public
school and annually appropriated funds as determined in the MFP formula.
2. Each student counted in the prior year average daily membership shall be provided
for and funded from the MFP a per pupil amount equal to the amount allocated per
student for the state share of the district where the student resided prior to
adjudication. HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 27 of 28
a. The state share per pupil allocation shall be adjusted based on a factor
determined by DOE to provide for the differential in the number of
educational days provided to students in OJJ custody.
b. The state share per pupil allocation shall also be adjusted to recognize the
increased number of special education students in OJJ schools relative to the
state average special education student population.
3. Each student counted in the prior year average daily membership shall be provided
for and funded from the MFP a local share per pupil amount equal to the amount
allocated per student for the district where the student resided prior to adjudication.
a. For purposes of the local share allocation per pupil amount, the average daily
membership of the OJJ shall be included in the membership counts of the
local school board in which the student resided prior to adjudication to OJJ.
b. For a district that has schools transferred to the RSD and shares local
revenue, the allocation for OJJ will be completed before the calculation of
revenues for purposes of RSD funding.
c. The local share allocation shall be funded with a transfer of the MFP monthly
amount representing the local share allocation from the local school board in
which the attending students resided prior to adjudication to OJJ.
Adjustments for Audit Findings and Data Revisions
Provides that review and/or audit of a district's data may cause changes in final statistical
information and that any necessary adjustments in a district's MFP allocation resulting from
such audit findings will be made in the following school year.
Required Pay Raise for Certificated Personnel
1. Requires that 50% of a district's increased funds provided in Levels 1 and 2 over the
prior year shall only be used to supplement full-time certificated salaries and
retirement benefits for school systems, the RSD, and LSU/SU lab schools with an
average teacher salary below the SREB average teacher salary.
2. This requirement will be suspended for city, parish, or other local school systems,
Recovery School District schools, LSU and SU Lab schools, Office of Juvenile
Justice Schools, LSMSA, NOCCA, and Legacy Type 2 Charter schools in any year
in which no annual increase is provided in the state base per pupil amount.
70% Local General Fund Required Instructional Expenditure at the School Building
Level
Requires that 70% of local school system general fund expenditures must be in the areas of
instruction and school administration at the school building level and additionally provides
as follows for a local school district that fails to meet the 70% instructional expenditure
requirement:
1. A school district that fails to meet the 70% instructional expenditure requirement but
has a District Performance Score (DPS) at or above the state average should be
provided a waiver for noncompliance.
2. A school district that fails to meet the 70% instructional expenditure requirement and
has a DPS below the state average should face the following consequences:
a. Be required to assess expenditures in non-instructional areas to determine
operational activities that could be streamlined through outsourcing,
privatization, or consolidation and report to BESE on the implementation HLS 11RS-1400 ORIGINAL
HCR NO. 130
Page 28 of 28
plan to redirect any savings from these actions to instructional activities in
accordance with DOE timelines.
b. Be required to examine the manner in which state and federal funds are
utilized, revise spending patterns, and report to BESE on implementation of
these actions according to DOE timelines.
c. If involved in desegregation litigation, be required to examine the manner in
which state and federal funds are utilized, revise spending patterns, and
report to BESE on implementation of these actions according to DOE
timelines.
Expenditure Requirement for Foreign Language Associate Program
1. Requires that the state must maintain support of the Foreign Language Associate
Program at a maximum of 300 Foreign Language Associates employed in any given
year.
2. Provides that these teachers shall be paid by the employing school system or school
the state average classroom teacher salary (without PIP) by years of experience and
degree beginning with year three.
3. Specifies that first-year teachers will receive an installation incentive of an additional
$6,000 and second- and third-year teachers will receive a retention incentive of an
additional $4,000. Provides that these amounts must be provided to each Foreign
Associate Teacher by each school district or school in which the teacher is employed.
Expenditure Requirement for Educational Purposes
Requires that state MFP funds shall be expended only for educational purposes.
Accountability Provisions
1. Requires that each school recognized by DOE will be included in a MFP
Accountability Report submitted to the House and Senate education committees by
June 30 of each year.
2. Requires for accountability from local school districts, the RSD, and the LSU/SU lab
schools for all weight factors: at-risk, career and technical education, special
education other exceptionalities, and special education gifted and talented.
3.Requires an annual report to DOE detailing the types of activities for which these
funds were expended to serve the needs of the weighted students. Further requires
that such report be published on the DOE website in an easily understandable format.
Study of Funding for Public Education
Proposed formula directs DOE, in an effort to explore opportunities to increase student
achievement, to establish a pilot program for student-based budgeting.