HLS 11RS-1400 ENGROSSED
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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 Louisiana requires the7
State Board of Elementary and Secondary Education to develop and adopt annually a8
formula which shall be used to determine the cost of a minimum foundation program of9
education in all public elementary and secondary schools as well as to allocate equitably the10
funds to parish and city school systems; and11
WHEREAS, at a special meeting of the State Board of Elementary and Secondary12
Education on February 17, 2011, the board adopted a formula for such cost determination13
and the equitable allocation of funds; and14
WHEREAS, the board has indicated that the adopted formula considers all statutory15
and board policy requirements necessary to achieve an appropriate cost determination for16
a minimum education program as well as to distribute equitably the cost; and17
WHEREAS, the following goals are recommended for the minimum foundation18
program:19
GOAL 1 - - EQUITY: The school finance system in Louisiana provides20
equal treatment of pupils with similar needs with the requirement that local school21
systems have a tax burden sufficient to support Level 1.22 HLS 11RS-1400 ENGROSSED
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GOAL 2 - - ADEQUACY: The school finance system in Louisiana provides1
programs and learning opportunities that are sufficient for providing a minimum2
educational program for every individual. The State Board of Elementary and3
Secondary Education and the legislature through the adoption of the minimum4
foundation program formula establish a minimum program.5
GOAL 3 - - LOCAL CHOICE: The school finance system in Louisiana6
provides that local taxpayers and the school board establish the budget and set the7
tax levy for operating the schools above a set level of support for the minimum8
program.9
GOAL 4 - - EVALUATION OF THE STATE SCHOOL FINANCE10
SYSTEM: The school finance system in Louisiana ensures the attainment of the11
goals of equity, adequacy, and local choice. Whereas the school finance system12
utilizes significant state general fund revenues, it is important that the system be13
evaluated on a systematic basis annually.14
GOAL 5 - - PERFORMANCE MEASURES: The school finance system15
in Louisiana provides for financial accountability and program efficiency16
maximizing student achievement. Accountability means that city, parish, and other17
local public school districts can demonstrate that they are operating in conformance18
with state statutes, financial accounting standards, and student performance19
standards.20
WHEREAS, to properly measure the achievement of the goals, a comprehensive21
management information system containing state-level and district-level components shall22
continue to be developed; and23
WHEREAS, to provide fiscal and programmatic accountability, a fiscal24
accountability program and a school and district accountability program shall continue to25
be developed; and26
WHEREAS, the fiscal accountability program shall verify data used in allocating27
minimum foundation program funds and report fiscal information on the effectiveness of the28
manner in which the funds are used at the local school system level; and29 HLS 11RS-1400 ENGROSSED
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WHEREAS, the school and district accountability program in establishing the state1
goals for schools and students creates an easy way to communicate to schools and the public2
how well a school is performing, recognizes schools for effectively demonstrating growth3
in student achievement, and focuses attention, energy, and resources on schools needing help4
in improving student achievement; and5
WHEREAS, the Constitution of Louisiana requires the legislature to fully fund the6
current cost to the state of the minimum foundation program as determined by applying the7
legislatively approved formula; and8
WHEREAS, this minimum foundation program formula is designed to provide9
greater equity and adequacy in both state and local funding of local school systems; and10
WHEREAS, the Constitution of Louisiana requires the appropriated funds to be11
allocated equitably to parish and city school systems according to the formula as adopted by12
the State Board of Elementary and Secondary Education and approved by the legislature13
prior to making the appropriation.14
THEREFORE, BE IT RESOLVED by the Legislature of Louisiana, that the formula15
to determine the cost of a minimum foundation program of education in all public16
elementary and secondary schools as well as to allocate equitably the funds to city, parish,17
and other local public school systems developed by the State Board of Elementary and18
Secondary Education and adopted by the Board on February 17, 2011, is hereby approved19
to read as follows:20
MINIMUM FOUNDATION PROGRAM21
ELEMENTARY AND SECONDARY EDUCATI ON22
COST DISTRIBUTION FORMULA23
2011 - 2012 SCHOOL YEAR24
I. BASIS OF ALLOCATION25
A. Preliminary and Final Allocations26
1. BESE shall determine preliminary allocations of the minimum foundation27
program formula for city, parish, and other local public school systems, Recovery28
School District schools, LSU and Southern Lab schools, Office of Juvenile Justice29
schools, Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans30 HLS 11RS-1400 ENGROSSED
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Center for Creative Arts (NOCCA), and Legacy Type 2 Charter schools using latest1
available data, no later than March 15 each year for the upcoming fiscal year. Upon2
adoption by the board of such preliminary allocations for the ensuing fiscal year, the3
superintendent shall submit the budget requirements in accordance with R.S. 39:334
and shall submit the minimum foundation program funding requirements to the Joint5
Legislative Committee on the Budget and to the House and Senate committees on6
education.7
2. Upon final adoption by BESE and the legislature of the minimum8
foundation program formula resolution in effect for the upcoming fiscal year, BESE9
shall determine final allocations of the minimum foundation program formula for10
city, parish, and other local public school systems, the Recovery School District,11
LSU and Southern Lab schools, Office of Juvenile Justice schools, Louisiana School12
for Math, Science, and the Arts (LSMSA), New Orleans School for the Creative Arts13
(NOCCA), and Legacy Type 2 Charter schools using latest available data, no later14
than June 30 for the fiscal year beginning July 1.15
3. Latest available student count estimates will be utilized for newly opened16
school districts or local education agencies in the final allocations of the minimum17
foundation program formula no later than June 30 for the fiscal year beginning July18
1.19
B. Mid-year Adjustments20
1. Districts and schools may request that the state superintendent make21
estimated monthly payments based on documented mid-year growth prior to the22
October 1 count.23
2. If any city, parish, or other local public school system's, Recovery School24
District schools', LSU and Southern Lab schools', Office of Juvenile Justice schools',25
Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans School26
for the Creative Arts (NOCCA), and Legacy Type 2 Charter schools' current year27
October 1 student count is more or less than the previous year's February 128
membership, a mid-year adjustment to per pupil funding shall be made for each29 HLS 11RS-1400 ENGROSSED
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student gained or lost based on the final MFP allocation per pupil amount for that1
city, parish, or other local public school system as approved by BESE.2
3. Districts and schools may request that the state superintendent make3
estimated monthly payments based on documented mid-year growth prior to the4
February 1 count.5
4. If any city, parish, or other local public school system's, Recovery School6
District schools', LSU and Southern Lab schools', Office of Juvenile Justice schools',7
Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans School8
for the Creative Arts (NOCCA), and Legacy Type 2 Charter schools' current year9
February 1 membership is more or less than the current year October 1 membership,10
a second mid-year adjustment to per pupil funding shall be made for each student11
gained or lost based on one-half the final MFP allocation per pupil amount for that12
city, parish, or other local public school system as approved by BESE.13
5. If the Recovery School District, the district of prior jurisdiction, and local14
education agencies have an increase or decrease in current year October 115
membership from the prior year February 1 membership included in the final MFP16
allocation individually, the Recovery School District, the district of prior jurisdiction,17
and local education agencies shall receive individually a mid-year adjustment of18
MFP funding based upon the increases or decreases in the October 1 membership19
times the final MFP allocation per pupil for the district of prior jurisdiction. For20
increases and decreases in the current year February 1 membership from the October21
membership, the Recovery School District, the district of prior jurisdiction, and local22
education agencies shall receive individually a mid-year adjustment based on the23
increases and decreases in the February 1 membership times one-half of the final24
MFP allocation per pupil for the district of prior jurisdiction.25
6. If the Recovery School District's current year October 1 membership26
count qualifies for a mid-year adjustment to state funds, a mid-year adjustment shall27
also be made based on the local per pupil amount of the district of prior jurisdiction28
times the number of students identified in the mid-year adjustment. For the current29 HLS 11RS-1400 ENGROSSED
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year February 1 student count, an adjustment will be made using one-half the local1
per pupil amount times the number of students identified in the mid-year adjustment.2
7. For the newly opened school districts or local education agencies, in the3
first year of operation, a special mid-year adjustment will be made to finalize their4
minimum foundation program formula allocations using October 1 data. This special5
mid-year adjustment will replace the October mid-year adjustment. The newly6
opened school districts or local education agencies will qualify for the February 17
mid-year adjustment.8
II. LEVEL 1 - COST DETERMINATION AND EQUITABLE 9
DISTRIBUTION OF STATE AND LOCAL FUNDS10
A. Base Foundation Level 1 State and Local Costs11
1. February 1 Membership (as defined by the State Board of Elementary and12
Secondary Education) including Recovery School District students.13
Plus14
2. Add-on Students/Units15
a. At-Risk Students weighted at 0.22.16
At-Risk students are defined for purposes of allocating funds as those17
students whose family income is at or below income eligibility guidelines or other18
guidelines as provided by the State Board of Elementary and Secondary Education19
and the number of students identified as English Language Learners that were not20
included based on income eligibility guidelines times the weighted factor of 0.22.21
The State Board of Elementary and Secondary Education shall seek to22
increase the at-risk weight over seven years by an appropriate amount annually until23
reaching a total at-risk weight of .40.24
b. Career and Technical Education course units weighted at .06.25
The number of combined fall and spring student units enrolled in secondary26
career and technical education courses times the weighted factor of 0.06.27
c. Special Education/Other Exceptionalities students weighted at 1.50.28 HLS 11RS-1400 ENGROSSED
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The number of students identified as having Other Exceptionalities as1
reported in the membership count as defined by the State Board of Elementary and2
Secondary Education times the weighted factor of 1.50.3
d. Special Education/Gifted and Talented students weighted at .60. The4
number of students identified as Gifted and Talented as reported in the membership5
count as defined by the State Board of Elementary and Secondary Education times6
the weighted factor of 0.60.7
e. Economy of Scale calculated as a curvilinear weight of .20 at 0 student8
membership level down to zero at 7,500 student membership level. This weight will9
vary depending on the size of the school system. There will be no benefit to school10
systems with a membership of 7,500 or greater. The formula for this weight is:11
(1) for each district with less than 7,500 students, subtract its membership12
from 7,500;13
(2) divide this difference by 37,500 to calculate each district's economy of14
scale weight; then15
(3) multiply each district's economy of scale weight times their membership16
count.17
Equals18
3. Total Weighted Membership and/or Units (Sum of I.A.1 and I.A.2.a.19
through e.)20
Times21
4. State and Local Base Per Pupil Amount of $3,855.22
In the event no provision for an annual increase has been provided and this23
Resolution remains in effect in the Fiscal Year 2012-13 or thereafter, the State Board24
of Elementary and Secondary Education shall annually adjust the state and local base25
per pupil amount with approval by the Joint Legislative Committee on the Budget.26
If the Joint Legislative Committee on the Budget does not approve the rate27
established by the State Board of Elementary and Secondary Education, then an28
annual growth adjustment of 2.75% shall automatically be applied to the state and29
local base per pupil amount beginning in the Fiscal Year 2012-13.30 HLS 11RS-1400 ENGROSSED
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Equals1
5. Total Base Foundation Level 1 State and Local Costs (I.A.3 times I.A.4.)2
B. Local School System Share Calculation3
1. Property Revenue Contribution is calculated by multiplying the state's4
computed property tax rate (including debt service) by each school system's Net5
Assessed Property Value for the latest available fiscal year including TIF areas. If6
a district's Net Assessed Property Value has increased equal to or greater than 10%7
over the prior year Net Assessed Property Value, then the growth in the Net8
Assessed Property Value will be capped at 10%. This cap will be applied on a9
year-to-year basis comparing the current year Net Assessed Property Value to the10
prior year uncapped Net Assessed Property Value. In FY 2007-08, this millage was11
set at a level appropriate to yield a state average share of 65% and a local average12
share of 35%. The millage set in FY 2007-08 will remain the same in FY 2008-0913
and beyond except that the State Board of Elementary and Secondary Education may14
revise the millage as deemed appropriate in order to reestablish the 65%/35% share.15
2. Sales Revenue Contribution is calculated by dividing the district's actual16
sales tax revenue collected (including debt service) in the latest available fiscal year17
by the district's sales tax rate that was applicable to create a sales tax base. If a local18
school system's sales tax goes into effect during the fiscal year, the tax rate is19
prorated to an annual rate applicable for the total revenue generated. If a district's20
Computed Sales Tax Base increased equal to or greater than 15% over the Computed21
Sales Tax Base calculated in the prior year formula, then the growth in the Computed22
Sales Tax Base will be capped at 15% over the amount used in the prior year23
formula. This cap will be applied on a year-to-year basis comparing the current year24
sales tax base to the prior year uncapped sales tax base. Each district's sales tax base25
is then multiplied by the state's projected yield of the sales tax rate. In FY 2007-08,26
this rate was set at a level appropriate to yield a state average share of 65% and a27
local average share of 35%. The rate set in FY 2007-08 will remain the same in FY28
2008-09 and beyond except that the State Board of Elementary and Secondary29 HLS 11RS-1400 ENGROSSED
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Education may revise the rate as deemed appropriate in order to reestablish the1
65%/35% share.2
3. Other Revenue Contribution is calculated by combining (1) State Revenue3
in lieu of taxes; (2) Federal Revenue in lieu of taxes; and (3) 50% of Earnings on4
Property.5
4. Local School System Share is the sum of adding Item 1- Property Tax6
Contribution, Item 2 - Sales Tax Contribution, and Item 3 - Other Revenues7
Contribution.8
C. State Share Calculation9
The State Share is calculated by subtracting the Local Share from the Total10
Level 1 Costs. In no event shall the State Share of the Total Level 1 Costs be less11
than 25% for any district.12
III. LEVEL 2 - INCENTIVE FOR LOCAL EFFORT13
A. Level 2 Eligible Local Revenue14
1. Local Revenue.15
Prior year revenues collected for educational purposes from total Sales Tax,16
total Property Tax, State and Federal Revenue in Lieu of Taxes, and 50% of Earnings17
on Property18
Minus19
3. Local School System Share Contribution of Level 1 Costs20
Equals21
4. Local Revenue over Local School System Share Contribution of Level 122
Costs. This is the funding available for consideration in Level 2 incentive funding.23
5. Limit on Revenue Eligible for Level 2.24
The maximum local revenue eligible for incentive funding is equal to 34%25
of Total Base Foundation Level 1 State and Local Costs (I.A.5 times .34).26
6. Eligible Local Revenue collected for educational purposes. The Lesser27
of:28
a. Local Revenue Over Level 1 Local Share (II.A.4.),29
or30 HLS 11RS-1400 ENGROSSED
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b. Limit on Revenue Eligible for Level 2 Incentive Funding (II.A.5)1
B. State Support of Level 2 Local Effort2
1. State Support of Level 2 equals Eligible Revenue in Level 2 minus the3
Local Share of Level 2.4
2. Local Share of Level 2 revenue equals the district's Eligible Local5
Revenue in Level 2 times the district's local share percentage of Level 1 times a6
factor of 1.72 in FY 2007-08. For FY 2008-09 and beyond, this factor will remain7
in effect. The State Board of Elementary and Secondary Education may calculate8
this factor on an annual basis.9
Equals10
3. State Support of Level 2 Incentive for Local Effort11
IV. MINIMUM FOUNDATION PROGRAM LEVEL 3 LEGISLATIVE12
ENHANCEMENTS13
A. Continuation Funding for Pay Raises14
1. 2001-02 Certificated Personnel Pay Raise Continuation Enhancement15
The supplemental funding provided for the 2001-02 certificated pay raise will16
continue for each district based on the prior year per pupil amount times their current17
year membership.18
2. 2006-07 Certificated Personnel Pay Raise Continuation Enhancement19
The supplemental funding provided for the 2006-07 certificated pay raise will20
continue for each district based on the prior year per pupil amount times their current21
year membership.22
3. 2002-03 Support Worker Pay Raise Continuation Enhancement23
The supplemental pay raise allocation for noncertificated support workers24
provided in FY 2002-03 will continue for each district based on the prior year per25
pupil amount times the current year membership.26
4. 2006-07 Support Worker Pay Raise Continuation Enhancement27
The supplemental pay raise allocation for noncertificated support workers28
provided in FY 2006-07 will continue for each district based on the prior year per29
pupil amount times the current year membership.30 HLS 11RS-1400 ENGROSSED
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5. 2007-08 Certificated Personnel Pay Raise Continuation Enhancement1
The supplemental funding provided for the 2007-08 certificated pay raise will2
continue for each district or school based on the prior year per pupil amount times3
their current year membership.4
6. 2007-08 Support Worker Pay Raise Continuation Enhancement5
The supplemental pay raise allocation for noncertificated support workers6
provided in FY 2007-08 will continue for each district or school based on the prior7
year per pupil amount times the current year membership.8
7. 2008-09 Certificated Personnel Pay Raise Continuation Enhancement9
The supplemental funding provided for the 2008-09 certificated pay raise will10
continue for each district or school based on the prior year per pupil amount times11
their current year membership.12
B. Foreign Language Associate Enhancement13
Any local school system employing a Foreign Language Associate shall14
receive a supplemental allocation from BESE of $20,000 per teacher not to exceed15
a total of 300 teachers in the program.16
C. Hold Harmless Enhancement17
The concept for the present formula was first enacted in Fiscal Year 1992-93.18
At that time, there were school systems that were "underfunded" by the state and19
those that were "overfunded" by the state. In Fiscal Year 1999-2000, this MFP20
formula concept was fully implemented for the first time with 52 systems funded at21
the appropriate state level, eliminating the "underfunded" situation. School systems22
identified as "overfunded" in FY 2000-01 have since received their prior year per23
pupil Hold Harmless amount times their current year membership not to exceed the24
total Hold Harmless amount received in the prior year. Beginning in FY 2007-08,25
the Hold Harmless amount as identified in the FY 2006-07 formula provided to these26
"overfunded" systems will be phased out. After subtracting amounts attributable to27
insurance supplements and legislative pay raises provided between FY 1993-94 and28
FY 1998-99 from the FY 2006-07 Hold Harmless amount, a revised Hold Harmless29
amount will be calculated. Each of the school districts identified as "overfunded" in30 HLS 11RS-1400 ENGROSSED
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FY 2006-07 will receive a reduction in FY 2007-08 equivalent to 10% of their total1
revised "overfunded" amount. The annual 10% reduction will continue each year for2
10 years. On an annual basis, any hold harmless district may choose to reduce the3
remaining balance by an amount greater than 10% through formal notification to the4
department. This request must take place no later than June 30th each year. The5
annual 10% reduction amount will be redistributed in a per pupil amount to all6
non-hold harmless districts.7
D. Support for Increasing Mandated Costs in Health Insurance,8
Retirement, and Fuel9
City, parish, and other local public school systems shall receive a minimum10
of $100.00 for each student in the prior year February 1 membership.11
V. FUNDING FOR RECOVERY SCHOOL DISTRICT12
A. MFP State Share Per Student13
1. The student membership and weighted student counts of schools14
transferred to the Recovery School District shall continue to be included in the15
membership and weighted student counts of the city, parish, or other local public16
school board from which jurisdiction of the school was transferred.17
2. Once all final MFP calculations have been made, the MFP state share per18
prior year February 1 student membership from Levels 1, 2, and 3 of the MFP19
formula for the city, parish, or other local public school board which counted the20
Recovery School District students, shall be multiplied by the number of students in21
the Recovery School District and converted to a monthly amount. The monthly22
amount(s) shall be reduced from the city, parish, or other local public school board23
MFP monthly allocation and transferred to the Recovery School District.24
B. MFP Local Share Per Student25
1. In addition to the appropriation required in VA.2. of this section, the26
Recovery School District shall receive an applicable local revenue per student27
allocation.28
2. To begin the fiscal year July 1, the local revenue per student allocation is29
based on projected local revenues for the most recent prior fiscal year from the30 HLS 11RS-1400 ENGROSSED
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city, parish, or other local public school board that had jurisdiction of the school1
prior to its transfer divided by the total MFP student membership in the Recovery2
School District and in the district of prior jurisdiction used in the MFP final3
allocation.4
3. For purposes of the Recovery School District calculation, local revenue5
is defined to include revenue from the following sources, excluding any portion6
which has been specifically dedicated by the legislature or by voter approval to7
capital outlay or debt service, per the definitions in the Annual Financial Report and8
the Louisiana Accounting and Uniform Governmental Handbook (LAUGH) as9
reported to the Department of Education (DOE):10
a. Sales and use taxes, less any tax collection fee paid by the school district.11
b. Ad valorem taxes, less any tax collection fee paid by the school district.12
c. Earnings from sixteenth section lands owned by the school district.13
4. The total local revenue allocation for the Recovery District is determined14
by multiplying the local revenue per student times the number of Recovery School15
District students used in the MFP final allocation.16
5. Once the local amount is determined, it is adjusted to a monthly amount17
that is transferred from the MFP monthly allocation of the city, parish, or other local18
public school board of prior jurisdiction to the Recovery School District.19
6. Based on the October 1 student count, the local revenue allocation per20
student will be recalculated and there will be a corresponding adjustment in the local21
revenue allocation per student. No recalculation of the local revenue per student will22
occur at the February 1 student count adjustment.23
7. During the third quarter of the fiscal year, the local revenue allocation per24
student shall be adjusted to reflect actual prior year local revenue data.25
8. A final reconciliation will occur based upon the receipt of the annual26
audited financial statements of the district of prior jurisdiction. If an increase or27
decrease in local revenue collection exists, the state superintendent may establish a28
payment schedule. In the event that the fiscal status of the district of prior29
jurisdiction or the Recovery School District changes during the fiscal year or on or30 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 14 of 28
before the final reconciliation, the state superintendent may adjust the local revenue1
based on the revenues identifies.2
C. Except for administrative costs, monies appropriated to the Recovery3
School District that are attributable to the transfer of a school from a prior school4
system and monies allocated or transferred from the prior system to the Recovery5
School District shall be expended solely on the operation of schools transferred from6
the prior system to the jurisdiction of the Recovery School District.7
VI. FUNDING FOR LOUISIANA STATE UNIVERSITY AND SOUTHERN8
UNIVERSITY LABORATORY SCHOOLS9
A. Any elementary or secondary school operated by Louisiana State10
University and Agricultural and Mechanical College or by Southern University and11
Agricultural and Mechanical College shall be considered a public elementary or12
secondary school and, as such, shall be annually appropriated funds as determined13
by applying the formula contained in Subsection B of this Section.14
B. Each student in membership, as defined by the State Board of Elementary15
and Secondary Education, at the schools provided for in Subsection A of this Section16
shall be provided for and funded from the minimum foundation program an amount17
per student equal to the amount allocated per student for the state share of the18
minimum foundation program.19
C. The funds appropriated for the schools provided for in this Section shall20
be allocated to the institution of higher education operating such a school. Each such21
institution of higher education shall ensure the equitable expenditure of such funds22
to operate such schools.23
D. Fifty percent of increased funds provided are to be directed to certificated24
staff pay raises as defined in Section XI. A. Provisions specified in Section X.25
through XII. of this Resolution shall apply to these schools.26
VII. FUNDING FOR TYPE 2 CHARTER SCHOOLS27
A. Any school authorized as a Type 2 Charter School by the State Board of28
Elementary and Secondary Education on or after July 1, 2008, shall annually be29
appropriated funds as determined by applying the formula contained in R.S. 17:3995,30 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 15 of 28
except that the local share allocation will be funded with a transfer of the MFP1
monthly amount representing the local share allocation from the city, parish, or local2
public school board in which the attending students reside, and except that Virtual3
Charter schools may receive, as approved by the State Board of Elementary and4
Secondary Education, a lesser percentage of the state and local amount calculated in5
R.S. 17:3995. Where student attendance is from multiple school districts, the6
Department of Education shall determine the local share based on students reported7
by the schools. The student membership count of the Type 2 charter schools shall8
be included in the membership count of the city, parish, or other local public school9
board in which the school is located to determine the local share. Student10
adjustments for Type 2 Charter schools authorized on or after July 1, 2008, shall11
adhere to the guidelines established in Section I.(B) - Mid-year Adjustments. The12
student membership and weighted student counts of any Type 2 Charter school13
authorized by the State Board of Elementary and Secondary Education on or after14
July 1, 2008, shall be included in the membership and weighted student counts of the15
city, parish, or other local public school board in which the student resides using the16
actual prior year February 1 enrollment data of the Type 2 Charter school. This shall17
not apply in the first year of operation where estimated data only is available.18
B. Any Legacy Type 2 Charter school approved by the State Board of19
Elementary and Secondary Education prior to July 1, 2008, shall annually be20
appropriated funds as determined by applying the formula contained in R.S. 17:3995,21
except that any mid-year adjustments shall adhere to the guidelines established in22
Section 1(B) – Mid-year Adjustments.23
C. Fifty percent of increased funds provided are to be directed to certificated24
staff pay raises as defined in Section XI.A. Provisions specified in Section X.25
through XII. of this Resolution shall apply to these schools.26
VIII. FUNDING FOR THE OFFICE OF JUVENILE JUSTICE SCHOOLS AND27
STUDENTS28
A. Any elementary and secondary school operated by the Office of Juvenile29
Justice in a secure care facility shall be considered a public elementary or secondary30 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 16 of 28
school and, as such, the Office of Juvenile Justice shall be annually appropriated1
funds for these students as determined by applying the formula contained in2
Subsections B and C of this Section.3
B. Each student counted in the prior year average daily membership, as4
defined by the State Board of Elementary and Secondary Education to be calculated5
by dividing the number of days the students are under the guidance and direction of6
teachers by the total instructional days during the specified school year, shall be7
provided for and funded from the minimum foundation program a state share per8
pupil equal to the amount allocated per student for the state share of the district9
where the student resided prior to adjudication.10
1. The state share per pupil allocation shall be adjusted based on a factor11
determined by the Louisiana Department of Education to provide for the differential12
in the number of educational days provided to the students in the custody of the13
Office of Juvenile Justice.14
2. Additionally, the state share per pupil allocation shall be adjusted based15
on a factor determined by the Louisiana Department of Education to recognize the16
increased number of special education students in the Office of Juvenile Justice17
schools relative to the state average special education student population.18
C. Each student counted in the prior year average daily membership, as19
defined by the State Board of Elementary and Secondary Education, shall be20
provided for and funded from the minimum foundation program a local contribution21
per pupil equal to the local contribution per pupil for the district where the student22
resided prior to adjudication.23
1. For the purpose of the local share allocation per pupil amount, the average24
daily membership of the Office of Juvenile Justice shall be included in the25
membership counts of the city, parish, or other local public school board in which26
the student resided prior to adjudication to the Office of Juvenile Justice.27
2. For a district(s) that has schools transferred to the Recovery School28
District and shares local revenue, the allocation for the Office of Juvenile Justice will29
be completed before the calculation of local revenues as identified in Section VB.30 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 17 of 28
3. The local share allocation shall be funded with a transfer of the MFP1
monthly amount representing the local share allocation from the city, parish, or other2
local public school board in which the attending students resided prior to3
adjudication to the Office of Juvenile Justice.4
IX. FUNDING FOR LOUISIANA SCHOOL FOR MATH, SCIENCE, AND THE5
ARTS (LSMSA) AND NEW ORLEANS CENTER FOR CREATIVE ARTS6
(NOCCA)7
A. LSMSA and NOCCA shall be considered a public elementary or8
secondary school, and as such, shall be annually appropriated funds as determined9
by applying the formula contained in Subsection B. of this Section.10
B. Each LSMSA student in membership, and each NOCCA full-day student11
in membership, as defined by the State Board of Elementary and Secondary12
Education, shall be provided for and funded from the minimum foundation program13
an amount per student equal to the amount allocated per student for the state share14
of the minimum foundation program.15
C. Fifty percent of increased funds provided are to be directed to certificated16
pay raises as defined by Section XI. A. Provisions specified in X. through XII. of17
this Resolution shall apply to these schools.18
X. ADJUSTMENTS FOR AUDIT FINDINGS AND DATA REVISIONS19
Review and/or audit of the districts' data used in determining their Minimum20
Foundation Program allocation may result in changes in final statistical information.21
The Minimum Foundation Program allocation adjustments necessary as a result of22
these audit findings will be made in the following school year.23
XI. REQUIRED EXPENDITURE AMOUNTS24
A. Required Pay Raise for Certificated Personnel25
Fifty percent of a district's increased funds provided in Levels 1 and 2 over26
the prior year after adjusting for increases in student membership shall be used only27
to supplement and enhance full-time certificated staff salaries and retirement benefits28
for city, parish, or other local school systems, Recovery School District, and LSU29
and SU Lab schools with an average teacher salary below the latest published SREB30 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 18 of 28
average teacher salary. This requirement will be suspended for city, parish, or other1
local school systems, Recovery School Districts schools, LSU and SU Lab schools,2
Office of Juvenile Justice schools, Louisiana School for Math, Science, and the Arts3
(LSMSA), New Orleans Center for Creative Arts (NOCCA), and Legacy Type 24
Charter schools in any year in which no annual increase is provided in the state base5
per pupil amount.6
For purposes of determining the use of these funds, certificated personnel are7
defined per state Department of Education Bulletin 1929 and are to include: teachers8
(all function codes 1000-2200, object code 112); therapists/specialists/counselors9
(function codes 1000- 2200, object code 113); school site-based principals, assistant10
principals, and other school administrators (function code 1000-2200 and 2400,11
object code 111); central office certificated administrators (function code 1000-230012
& 2831 (excluding 2321), object code 111); school nurses (function code 2134,13
object code 118); and employees on sabbatical in function code 1000-2200, 2134,14
and 2400.15
B. 70% Local General Fund Required Instructional Expenditure at the16
School Building Level17
To provide for appropriate accountability of state funds while providing local18
school board flexibility in determining specific expenditures, local school boards19
must ensure that 70% of the local school system general fund expenditures are in the20
areas of instruction and school administration at the school building level as derived21
by the Department of Education.22
1. The definition of instruction shall provide for:23
a. The activities dealing directly with the interaction between teachers and24
students to include such items as: teacher and teacher aide salaries, employee25
benefits, purchased professional and technical services, textbooks and instructional26
materials and supplies, and instructional equipment;27
b. Student support activities designed to assess and improve the well-being28
of students and to supplement the teaching process, including attendance and social29
work, guidance, health, and psychological activities; and30 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 19 of 28
c. Instructional support activities associated with assisting the instructional1
staff with the content and process of providing learning experiences for students2
including activities of improvement of instruction, instruction and curriculum3
development, instructional staff training, library/media, and instructional related4
technology.5
2. School administration shall include the activities performed by the6
principal, assistant principals, and other assistants while they supervise all operations7
of the school, evaluate the staff members of the school, assign duties to staff8
members, supervise and maintain the records of the school, and coordinate school9
instructional activities with those of the school district. These activities also include10
the work of clerical staff in support of the teaching and administrative duties.11
3. For city, parish, and other local public school districts that fail this12
requirement, but perform at or above the state average in the District Performance13
Score (DPS), a waiver for this noncompliance should be provided.14
4. For city, parish, and other local public school districts that fail this15
requirement, and also perform below the state average in the District Performance16
Score (DPS), the following consequences should be applied:17
a. Require that city, parish, and other local public school districts assess18
expenditures in non-instructional areas including a self-assessment and/or hiring an19
independent firm to determine operational activities that could be streamlined20
through outsourcing, privatization, or consolidation and provide a report to BESE on21
the implementation plan to redirect any savings from these actions to instructional22
activities according to timelines set by the Department of Education.23
b. Require the city, parish, and other local public school districts to examine24
the manner in which state and federal funds are utilized, make revisions to25
incorporate new spending patterns, and provide a report to BESE on the26
implementation of these actions according to timelines set by the Department of27
Education.28 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 20 of 28
C. Expenditure Requirement for Foreign Language Associate Program1
The state must maintain support of the Foreign Language Associate program2
at a maximum of 300 Foreign Language Associates employed in any given year.3
These teachers shall be paid by the employing city, parish, or other local public4
school system or school the state average classroom teacher salary (without PIP) by5
years of experience and degree beginning with year three. First year teachers will6
receive an installation incentive of an additional $6,000; second and third year7
teachers will receive a retention incentive of an additional $4,000. These amounts8
must be provided to each Foreign Associate Teacher by each school district or school9
in which they are employed.10
D. Expenditure Requirement for Educational Purposes11
State MFP funds shall only be expended for educational purposes.12
Expenditures for educational purposes are those expenditures related to the13
operational and instructional activities of a district to include: instructional programs,14
pupil support programs, instructional staff programs, school administration, general15
administration, business services, operations and maintenance of plant services,16
student transportation services, food services operations, enterprise operations,17
community services operations, facility acquisition and construction services and18
debt services as defined by Louisiana Accounting and Uniform Governmental19
Handbook, Bulletin 1929.20
XII. ACCOUNTABILITY PROVISIONS21
A. Accountability for School Performance22
Each school recognized by the Louisiana Department of Education will be23
included in a MFP Accountability report submitted to the House and Senate24
committees on education by June 30 of each year. Specific information to be25
included in the report is as follows:26
a. School Data - School name, city, and district; Type of school; October 127
elementary/secondary enrollment; and grade span.28
b. Accountability Data - scores and labels.29 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 21 of 28
c. Fiscal Data - expenditures per elementary/secondary enrollment for1
classroom instruction (less adult education) and pupil/instructional support.2
d. Student Demographic Data - percent of students eligible for free and/or3
reduced lunch ("at-risk"), students with exceptionalities (special ed), gifted/talented,4
and Minority; Advanced Placement data; student attendance rates; and pupil-teacher5
ratios.6
e. Teacher Data - Average FTE teacher salaries (object 112, function 10007
series); percent of teachers certified; average years of experience; percent master's8
degree and above; percent turnover; percent Minority; and teachers' days absent. All9
teacher data (excluding salaries) reported for certified teachers.10
f. Staffing Data - number per 1,000 pupils for certified teachers, uncertified11
teachers, and instructional aides.12
B. Accountability for Weighted Student Funds13
1. In FY 2010-11, according to R.S. 17:7(2)(f)(I), city, parish, and other local14
public school districts, Recovery School District schools, and LSU and Southern Lab15
schools, Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans16
School for the Creative Arts (NOCCA), and Legacy Type 2 Charter schools will be17
required to expend funds generated by applying the weighted factors contained in the18
formula for At-Risk students, Career and Technical Education course units, Special19
Education Other Exceptionalities students, and Special Education Gifted and20
Talented students on the following: (a) personnel, (b) professional services, (c)21
instructional materials, (d) equipment, and (e) supplies that serve the unique needs22
of students who generate such funds.23
2. The expenditure of these weighted funds must be submitted annually in24
a report as directed by the Louisiana Department of Education including the details25
on the types of activities for which these funds were expended to serve the needs of26
the weighted students at all schools that serve such students. The information27
contained in such annual report shall be published on the Department of Education28
website in an easily understandable format.29 HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 22 of 28
XIII. STUDY OF FUNDING FOR PUBLIC EDUCATION1
In an effort to explore opportunities to increase student achievement, the2
State Board of Elementary and Secondary Education directs the Louisiana3
Department of Education to establish a pilot program for student-based budgeting.4
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.
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. HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 23 of 28
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.
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: HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 24 of 28
(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.
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. HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 25 of 28
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:
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. HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 26 of 28
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.
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. HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 27 of 28
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
plan to redirect any savings from these actions to instructional activities in
accordance with DOE timelines. HLS 11RS-1400 ENGROSSED
HCR NO. 130
Page 28 of 28
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.