HLS 14RS-3233 ORIGINAL
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Regular Session, 2014
HOUSE CONCURRENT RESOLUTI ON NO. 112
BY REPRESENTATIVE FANNIN
EDUCATION/FINANCE: Authorizes and requests the legislative auditor to conduct an
audit of MFP student count methodology and processes to determine if they ensure
accurate and consistent student counts
A CONCURRENT RESOLUTI ON1
To authorize and request the legislative auditor to conduct an audit of the methodology and2
processes utilized for student counts used for purposes of the Minimum Foundation3
Program formula, to determine if the methodology ensures accurate and consistent4
student counts and if counting and reporting processes follow the methodology and5
are efficient and effective, and to make recommendations for changes in such6
methodology and processes that he finds would provide for greater accuracy and7
efficiency and for consistency across the state.8
WHEREAS, Article VIII, Section 13 of the Constitution of Louisiana provides for9
a minimum foundation program for public elementary and secondary education in Louisiana,10
referred to as the MFP, and requires the State Board of Elementary and Secondary Education11
annually to develop and adopt a formula to be used to determine the cost of the MFP in the12
state's public schools and to equitably allocate the funds to local school systems; and 13
WHEREAS, the Constitution of Louisiana further requires the legislature to14
appropriate funds annually that are sufficient to fully fund the state's current MFP cost, as15
determined by applying the approved formula, in order to ensure a minimum foundation of16
education in all public elementary and secondary schools and prohibits reduction of such17
MFP appropriation unless the reduction is agreed to in writing by two-thirds of the elected18
members of each house of the legislature; and19 HLS 14RS-3233 ORIGINAL
HCR NO. 112
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WHEREAS, the MFP formula most recently adopted provides for allocation of funds1
based substantially upon student counts for local school systems, as well as weights for2
students with particular characteristics, such as special education students and those with3
other exceptionalities, gifted and talented students, and at-risk students, including English4
language learners; and5
WHEREAS, the formula also includes specific provisions for calculations using6
basic student counts as of February first of the prior year, with adjustments for student7
counts on October first and February first, as well as other provisions based upon counts for8
particular types of schools, such as Recovery School District schools and charter schools;9
and10
WHEREAS, it is readily apparent that the accuracy and efficiency of student counts11
is of critical importance for effective and fair application of the formula, but perhaps it is not12
so immediately obvious how count methodology may affect such accuracy and efficiency;13
student counts originate at the school level, data is transmitted to the district level where it14
is compiled and transmitted to the state level, and technology and procedures for data15
collection, review, and maintenance may not be entirely uniform across districts, thus,16
accuracy, efficiency, and consistency of student counts may vary across the state; and17
WHEREAS, accurate, efficient, and fair implementation of the formula is important18
to assure that funding is allocated to systems and for particular populations of students as19
intended by the formula, since even relatively small inaccuracies in student counts can result20
in significant errors in funding allocations that may have a relatively substantial effect on21
funding of public elementary and secondary education in Louisiana.22
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby23
authorize and request the legislative auditor to conduct an audit of the methodology and24
processes utilized for student counts used for purposes of the Minimum Foundation Program25
formula, to determine if the methodology ensures accurate and consistent student counts and26
if counting and reporting processes follow the methodology and are efficient and effective,27
and to make recommendations for changes in such methodology and processes that he finds28
would provide for greater accuracy and efficiency and for consistency across the state.29 HLS 14RS-3233 ORIGINAL
HCR NO. 112
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BE IT FURTHER RESOLVED that a suitable copy of this Resolution be transmitted1
to Mr. Daryl G. Purpera, Louisiana Legislative Auditor.2
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)]
Fannin HCR No. 112
Authorizes and requests the legislative auditor to conduct an audit of the methodology and
processes utilized for the student counts used in the Minimum Foundation Program formula,
to determine if the methodology ensures accurate and consistent student counts and if
counting and reporting processes follow the methodology and are efficient and effective, and
to make recommendations for any changes he finds would provide for greater accuracy,
efficiency, and consistency.