ENROLLED
Page 1 of 2
Regular Session, 2014
HOUSE CONCURRENT RESOLUTI ON NO. 112
BY REPRESENTATIVE FANNIN
A CONCURRENT RESOLUTI ON
To authorize and request the legislative auditor to conduct a performance audit of the
methodology and processes utilized for student counts used for purposes of 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
changes in such methodology and processes that he finds would provide for greater
accuracy and efficiency and for consistency across the state.
WHEREAS, Article VIII, Section 13 of the Constitution of Louisiana provides for
a minimum foundation program for public elementary and secondary education in Louisiana,
referred to as the MFP, and requires the State Board of Elementary and Secondary Education
annually to develop and adopt a formula to be used to determine the cost of the MFP in the
state's public schools and to equitably allocate the funds to local school systems; and
WHEREAS, the Constitution of Louisiana further requires the legislature to
appropriate funds annually that are sufficient to fully fund the state's current MFP cost, as
determined by applying the approved formula, in order to ensure a minimum foundation of
education in all public elementary and secondary schools and prohibits reduction of such
MFP appropriation unless the reduction is agreed to in writing by two-thirds of the elected
members of each house of the legislature; and
WHEREAS, the MFP formula most recently adopted provides for allocation of funds
based substantially upon student counts for local school systems, as well as weights for
students with particular characteristics, such as special education students and those with
other exceptionalities, gifted and talented students, and at-risk students, including English
language learners; and
WHEREAS, the formula also includes specific provisions for calculations using
basic student counts as of February first of the prior year, with adjustments for student
counts on October first and February first, as well as other provisions based upon counts for ENROLLEDHCR NO. 112
Page 2 of 2
particular types of schools, such as Recovery School District schools and charter schools;
and
WHEREAS, it is readily apparent that the accuracy and efficiency of student counts
is of critical importance for effective and fair application of the formula, but perhaps it is not
so immediately obvious how count methodology may affect such accuracy and efficiency;
student counts originate at the school level, data is transmitted to the district level where it
is compiled and transmitted to the state level, and technology and procedures for data
collection, review, and maintenance may not be entirely uniform across districts, thus,
accuracy, efficiency, and consistency of student counts may vary across the state; and
WHEREAS, accurate, efficient, and fair implementation of the formula is important
to assure that funding is allocated to systems and for particular populations of students as
intended by the formula, since even relatively small inaccuracies in student counts can result
in significant errors in funding allocations that may have a relatively substantial effect on
funding of public elementary and secondary education in Louisiana.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
authorize and request the legislative auditor to conduct a performance audit of the
methodology and processes utilized for student counts used for purposes of 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 changes in such
methodology and processes that he finds would provide for greater accuracy and efficiency
and for consistency across the state.
BE IT FURTHER RESOLVED that a suitable copy of this Resolution be transmitted
to Mr. Daryl G. Purpera, Louisiana Legislative Auditor.
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE