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Regular Session, 2014
SENATE CONCURRENT RESOLUTI ON NO. 55
BY SENATOR APPEL
BESE. Provides for legislative approval of the minimum foundation program formula for
the 2014-2015 fiscal year. (8/1/14)
A CONCURRENT RESOLUTI ON1
To provide for legislative approval of the formula developed by the State Board of2
Elementary and Secondary Education pursuant to Article VIII, Section 13(B) of the3
Constitution of Louisiana to determine the cost of a minimum foundation program4
of education in all public elementary and secondary schools as well as to equitably5
allocate the funds to parish and city school systems, adopted by the board on March6
13, 2014, and amended by the board on May 12, 2014.7
WHEREAS, the Minimum Foundation Program formula for the 2014-2015 Fiscal8
Year was adopted by the State Board of Elementary and Secondary Education on March 13,9
2014, and submitted to the legislature for approval on March 14, 2014, in accordance with10
applicable law; and11
WHEREAS, the Minimum Foundation Program formula for the 2014-2015 Fiscal12
Year adopted by the State Board of Elementary and Secondary Education on March 13,13
2014, was not approved by the legislature; and14
WHEREAS, the Minimum Foundation Program formula for the 2014-2015 Fiscal15
Year adopted by the State Board of Elementary and Secondary Education on March 13,16
2014, was amended by the State Board of Elementary and Secondary Education on May 12,17
2014, and was resubmitted to the legislature for approval on May 14, 2014, and reads as18 SCR NO. 55
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follows:1
PROPOSED2
FY 2014-2015 MINIMUM FOUNDATION PROGRAM FORMULA3
The FY 2014-15 Minimum Foundation Program (MFP) formula was adopted4
by the State Board of Elementary and Secondary Education on March 13, 2014, and5
amended May 12, 2014.6
The formula determines allocations for city, parish, or other public school7
systems or schools. The definition of city, parish, or local public school systems and8
schools shall include city or parish school systems, Recovery School District9
including operated and Type 5 charter schools, Louisiana School for Math, Science,10
and the Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), New Type11
2 Charter schools, Legacy Type 2 Charter schools, Office of Juvenile Justice (OJJ)12
schools, and Louisiana State University and Southern University Lab schools. The13
formula is divided into four calculations as follows:14
Level 1 determines the minimum cost of education based on the education15
needs of each student. The cost includes funding for students enrolled in city and16
parish school systems, Recovery School District operated and Type 5 Charter17
schools, and New Type 2 Charter schools. The cost is then shared equitably between18
the State and the city and parish school systems based on the ability of the systems19
to support education in their communities through local sales and property tax20
revenues.21
Level 2 provides an incentive for city and parish school systems to support22
education in their communities above the minimum level of financial support23
required.24
Level 3 provides specific legislative education funding to city and parish25
school systems for continuing teacher and support worker pay raises, the Hold26
Harmless provision, and mandated operating costs.27
Level 4 provides additional funding including:28
C Supplementary funding to meet specific needs at city, parish, or other29
local school systems and schools including Foreign Associate30 SCR NO. 55
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Teacher Salary and Stipends Allocation, Career Development1
Allocation, High Cost Services Allocation, and Supplemental Course2
Allocation.3
C Allocations for State-Approved public school systems or schools4
including Legacy Type 2 Charter schools, Louisiana State University5
and Southern University Lab schools, New Orleans Center for6
Creative Arts (NOCCA), Louisiana School for Math, Science, and7
Arts (LSMSA), and Office of Juvenile Justice (OJJ) schools.8
C Mid-Year Allocation Adjustments to account for mid-year increases9
and decreases in students in all city, parish, or other local public10
school systems or schools.11
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 city, parish, or other public school systems14
or schools to include: instructional programs, pupil support programs, instructional15
staff programs, school administration, general administration, business services,16
operations and maintenance of plant services, student transportation services, food17
services operations, enterprise operations, community services operations, facility18
acquisition and construction services and debt services as defined by Louisiana19
Accounting and Uniform Governmental Handbook, Bulletin 1929.20
I. FORMULA CALCULATIONS21
A. Level 1: Calculate State and Local Cost Allocation22
1. Determine Educational Costs23
Eligible students from the following school systems and schools will be24
counted in both the Base and Weighted Student Memberships:25
1. City and Parish school systems26
2. State-Approved Public Schools - The student counts of the following27
state-approved schools shall be included in the membership and28
weighted student counts of the city or parish school system in which29
the student resides:30 SCR NO. 55
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a) New Type 2 Charter schools.1
3. Recovery School District - The student membership and weighted2
student counts of schools transferred to the Recovery School District,3
both operated and Type 5 Charter schools, shall continue to be4
included in the membership and weighted student counts of the city5
or parish school system from which jurisdiction of the school was6
transferred.7
STEP ONE: Determine the Number of Eligible Students for the Base Count8
The formula first counts each of the students enrolled on February 1 to9
determine the cost of education services. The formula utilizes the February 1 Student10
Membership Count to allocate funding beginning in July. The students eligible to11
be counted are identified in the Student Membership Definition adopted by the State12
Board of Elementary and Secondary Education. These students are counted as one13
(1.0) in the formula.14
STEP TWO: Determine the Number of Students Eligible for the Weighted15
Student Count16
The formula recognizes that providing educational services to meet the needs17
of particular students is more costly than regular educational services. Each special18
characteristic or need is given a numerical value referred to as a weight. The special19
needs of each student are taken into consideration by multiplying the student count20
for each eligible child (1.0) by each of the weights. This calculation provides21
additional students that are then added to the February 1 Student Membership Count22
to equal the Total Weighted Student Membership Count. The students and units23
eligible to be counted are identified in the Student Membership Definition adopted24
by the State Board of Elementary and Secondary Education.25
The following are the additional costs recognized by the formula:26
Low Income and English Language Learner Weight - The formula27
recognizes that students living in poverty or students with a native language other28
than English are more likely to require additional educational services to be29
successful. To recognize that these services require additional costs, students that30 SCR NO. 55
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qualify for free or reduced price meals under the United States Department of1
Agriculture (USDA) School Food Service Program guidelines, or an alternative2
count as defined in the Student Membership Definition, and students identified as an3
English Language Learner are provided a weight of 22%.4
Career and Technical Education Weight - The formula recognizes that the5
cost of providing materials and equipment, and teacher credentialing and training,6
for Career and Technical Education courses is above and beyond the cost of7
traditional academic education. Each secondary career and technical education8
course in which a student is enrolled in both the fall and spring semesters is provided9
a weight of 6%.10
Special Education Weight - The formula addresses the extra cost associated11
with the delivery of services required in order to meet the needs of students with12
disabilities. Students with disabilities that have an Individualized Education Plan13
(IEP) developed according to State Board of Elementary and Secondary Education14
regulations are provided a weight of 150%.15
Gifted and Talented Weight -The formula recognizes the cost of providing16
educational services to Gifted and Talented students that have an Individualized17
Education Plan (IEP) developed according to State Board of Elementary and18
Secondary Education regulations and are provided a 60% weight.19
Economy of Scale Weight - This weight is provided for city or parish school20
systems to recognize a base amount of funding for fixed overhead costs that should21
be provided when student populations equal 7,500 students or less. The Economy of22
Scale Weight is calculated as a curvilinear weight of 20% at a student membership23
count of zero down to 0% at a student membership count equal to or greater than24
7,500. To calculate this weight, the February 1 Student Membership Count for each25
city and parish school system is subtracted from 7,500 and divided by 37,500. The26
result of this calculation is then multiplied by each system's February 1 Student27
Membership Count to determine the weighted students.28
STEP THREE: Determine Total Weighted Student Membership Count29
Formula:30 SCR NO. 55
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Total Weighted Student Membership Count1
Equals2
February 1 Student Membership Count (1.0)3
Plus4
Low Income and English Language Learner Weight5
Career and Technical Education Weight6
Special Education Weight7
Gifted and Talented Weight8
Economy of Scale Weight9
STEP FOUR: Identify the State and Local Base Cost Per Pupil10
Formula:11
The State and Local Base Cost Per Pupil shall equal $3,855 plus 2.7512
percent times $3,855 for a total of $3,961.13
STEP FIVE: Determine Total MFP Educational Costs14
Formula:15
Total MFP Educational Costs16
Equals17
Total Weighted Student Membership Count18
Multiplied by19
State and Local Base Cost Per Pupil 20
2. Determine State and Local Cost Allocation21
The Total MFP Educational Costs are shared between the State and the city22
or parish school systems. The ability of school systems to support the cost of23
education in their communities is measured by the potential to raise local revenue.24
This potential contribution is measured by the following three factors using the latest25
available data as reported through the Annual Financial Report (AFR) as required by26
R.S. 17:92:27
1. Local Property Tax Revenue Contribution28
2. Local Sales Tax Revenue Contribution29
3. Other Local Revenue Contribution30 SCR NO. 55
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STEP ONE - Determine the Local Property Tax Revenue Contribution1
Formula:2
Local Property Tax Revenue Contribution3
Equals4
State Computed Property Tax Millage (debt and non-debt)5
Times6
Net Assessed Property Value7
Net Assessed Property Value Increase Cap - If a school system's Net8
Assessed Property Value has increased equal to or greater than 10% over the prior9
year Net Assessed Property Value, then the growth in the Net Assessed Property10
Value is capped at 10%. This cap is applied on a year-to-year basis comparing the11
current year Net Assessed Property Value to the prior year uncapped Net Assessed12
Property Value.13
Computed Property Tax Millage - The Computed Property Tax Millage is14
calculated annually at the rate necessary to maintain a state and local allocation ratio15
of 65%/35%.16
STEP TWO - Determine the Local Sales Tax Revenue Contribution17
Formula:18
Local Sales Tax Revenue Contribution19
Equals20
Computed Sales Tax Base (debt and non-debt) (including TIF areas)21
Multiplied By22
State Computed Sales Tax Rate23
Mid-Year Rate Increases - If a local school system's sales tax goes into24
effect during the fiscal year, the tax rate is prorated to an annual rate applicable for25
the total revenue generated.26
Sales Tax Increase Cap - If a system's Computed Sales Tax Base increased27
equal to or greater than 15% over the Computed Sales Tax Base calculated in the28
prior year formula, then the growth in the Computed Sales Tax Base will be capped29
at 15% over the amount used in the prior year formula. This cap will be applied on30 SCR NO. 55
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a year-to-year basis comparing the current year sales tax base to the prior year1
uncapped sales tax base.2
Computed Sales Tax Rate - The Computed Sales Tax Rate is calculated3
annually at the rate necessary to maintain a state and local allocation ratio of4
65%/35%.5
STEP THREE - Determine Other Local Revenue Contribution6
Formula:7
Other Local Revenue Contribution8
Equals9
State Revenue in lieu of taxes10
Plus11
Federal Revenue in lieu of taxes12
Plus13
50% of Earnings on Property14
STEP FOUR - Determine Local Cost Allocation15
Formula:16
Local Cost Allocation17
Equals18
Property Tax Contribution19
Plus20
Sales Tax Contribution21
Plus22
Other Revenues Contribution23
STEP FIVE - Determine State Cost Allocation24
Formula:25
State Cost Allocation26
Equals27
Total State and Local Cost28
Minus29
Local Cost Allocation30 SCR NO. 55
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Minimum State Cost Allocation - In no event shall the State Cost1
Allocation be less than 25% of Total Level 1 Cost for any city or parish school2
system.3
B. Level 2: Incentive for Local Effort4
Level 2 provides incentives for city and parish school systems that contribute5
a greater proportion of local revenues towards the cost of education in their6
communities by increasing local property and sales tax revenues. This effort is7
measured using the latest available data for the following sources of revenue as8
reported in the Annual Financial Report (AFR) as required in R. S. 17:92.9
1. Total Sales Taxes10
2. Total Property Taxes11
3. State and Federal Revenue in Lieu of Taxes12
4. 50% Earnings on Property Revenue13
STEP ONE - Determine Eligible Local Revenue14
Formula:15
Eligible Local Revenue16
Equals17
Total Sales Tax Revenue18
Plus19
Total Property Tax Revenue20
Plus21
State and Federal Revenue in Lieu of Taxes22
Plus23
50% of Earnings on Property Revenue24
STEP TWO - Determine Local Revenue Eligible for Incentive25
Formula:26
Local Revenue Eligible for Incentive27
Equals28
Eligible Local Revenue29
Minus30 SCR NO. 55
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Local Cost Allocation1
STEP THREE - Determine the Limit on Revenue Eligible for Incentive2
Formula:3
Limit on Revenue Eligible for Incentive4
Equals5
Total State and Local Cost Allocation6
Multiplied by7
34%8
STEP FOUR - Determine Local Support of Level 2 Incentive9
Formula:10
Local Support of Level 2 Incentive11
Equals12
Lesser of Local Revenue Eligible for Incentive or Limit on Local13
Revenue Eligible for Incentive14
Multiplied by15
Local Cost Allocation Percentage (Level 1)16
Multiplied by17
Level 2 Incentive Factor18
Level 2 Incentive Factor - The Level 2 Incentive Factor determines the19
amount of local support required in Level 2. In FY 14-15, the Level 2 Incentive20
Factor is established at 1.72.21
STEP FIVE - Determine State Cost of Level 2 Incentive22
Formula:23
State Support of Level 2 Incentive24
Equals25
Lesser of Local Revenue Eligible for Incentive or Limit on Local26
Revenue Eligible for Incentive27
Minus28
Local Support of Level 2 Incentive29
C. Level 3: Legislative Allocations30 SCR NO. 55
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Level 3 provides funding for three programs that address funding for school1
systems and schools regarding teacher and support worker pay raises, Hold Harmless2
funding, and mandated operating costs, and are in addition to allocations provided3
in Level 1 and 2. These allocations are as follows:4
Formula:5
Total Level 3 Legislative Allocations6
Equals7
Continuation Pay Raises8
Plus9
Hold Harmless Enhancement10
Plus11
Mandated Costs in Health Insurance, Retirement, and Fuel12
STEP ONE: Calculate Continuation Funding for Pay Raises13
1. Certificated Personnel Pay Raises were implemented in four recent years to14
assist in increasing Teacher and Principal pay to the Southern Regional15
Average. These funds continue to be provided directly to systems and16
schools to support these increased salaries.17
a. Certificated Personnel Pay Raises provided in 2001-02, 2006-07,18
2007-08, and 2008-09 will continue for each school system and19
school based on the calculated per pupil amount times the February20
1 Student Membership Count.21
2. Noncertificated Support Worker Pay Raises were implemented in three22
recent years to assist with increasing these salaries.23
a. Noncertificated Support Worker Pay Raises provided in 2002-03,24
2006-07, and 2007-08 will continue for each school system and25
school based on the calculated per pupil amount times the February26
1 Student Membership Count.27
3. This provision applies to city and parish school systems, Recovery School28
District, New Orleans Center for Creative Arts (NOCCA), Louisiana School29
for Math, Science, and the Arts (LSMSA), Legacy Type 2 Charter Schools,30 SCR NO. 55
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New Type 2 Charter Schools, Louisiana State University and Southern1
University Lab schools, and Office of Juvenile Justice (OJJ).2
STEP TWO: Calculate Hold Harmless Enhancement3
Participating School Systems - The following school systems have a4
remaining Hold Harmless or "overfunded" allocation: Concordia, East Baton Rouge,5
Evangeline, Iberville, Jefferson, Plaquemines, St. Charles, St. James, and West6
Feliciana.7
Allocation Adjustment - After subtracting amounts attributable to insurance8
supplements and legislative pay raises provided between FY 1993-94 and FY9
1998-99 from the FY 2006-07 Hold Harmless amount, a revised Hold Harmless10
amount is calculated. Each of the remaining Hold Harmless school systems will11
receive a reduction of 10% to their remaining Hold Harmless allocation. On an12
annual basis, any Hold Harmless system may choose to reduce the remaining balance13
by an amount greater than 10% through formal notification to the Louisiana14
Department of Education. This request must take place no later than June 30th each15
year.16
Redistribution Allocation - The annual 10% reduction amount will be17
redistributed in a per pupil amount to all non-hold harmless systems.18
STEP THREE: Determine Allocation for Increasing Mandated Costs in Health19
Insurance, Retirement, and Fuel20
City and parish school systems shall receive a minimum of $100.00 for each21
student in the prior year February 1 membership to offset these increasing22
operational costs.23
The following formula is applied to determine the Level 1, 2, and 3 State24
Cost Allocation Per Pupil:25
Formula:26
Level 1, 2, and 3 State Cost Allocation Per Pupil27
Equals28
Level 1 State Cost Allocation Per Pupil29
Plus30 SCR NO. 55
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Level 2 State Cost Allocation Per Pupil1
Plus2
Level 3 State Cost Allocation Per Pupil3
D. Level 4: Supplementary Allocations4
1. Specific Needs Allocations provide funding for four allocations for5
specific purposes and is in addition to system level allocations from Levels 1, 2, and6
3. These allocations are as follows:7
Formula:8
Total Level 4 Supplementary Allocations9
Equals10
Foreign Language Associate Program Salary and Stipend Allocation11
Plus12
Career Development Allocation13
Plus14
High Cost Services Assistance Allocation15
Plus16
Supplemental Course Allocation17
STEP ONE: Calculate Foreign Language Associate Salary and Stipend18
Allocation19
Salary Allocation - Any city, parish, or other public school system or school20
employing a Foreign Language Associate or a graduate of the Escadrille Louisiane21
program shall receive a supplemental allocation from State Board of Elementary and22
Secondary Education of $21,000 per teacher. The state shall maintain support of the23
Foreign Language Associate program at a maximum of 300 Foreign Language24
Associates employed in any given year.25
These teachers shall be paid by the employing city, parish, or other local26
public school system or school at least the state average classroom teacher salary27
(without PIP) by years of experience and degree beginning with year three. Of the28
$21,000 allocation, $20,000 shall be allocated to the school where the teacher is29
employed and the funds used to support the total cost of the teacher salary, and the30 SCR NO. 55
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remaining amount shall be associated with costs of VISA sponsorship pursuant to1
State Board of Elementary and Secondary Education regulations.2
Stipend Allocation - First year teachers will receive an installation incentive3
of an additional $6,000; second and third year teachers will receive a retention4
incentive of an additional $4,000. These amounts must be provided to each Foreign5
Associate Teacher or Escadrille Louisiane graduate by each school district or school6
in which they are employed.7
STEP TWO: Career Development Allocation8
The cost of providing materials and equipment, and teacher credentialing and9
training to attain a statewide industry-based credential is above and beyond the cost10
typically required for high school courses. An allocation will be provided to support11
the development of these technical courses required for statewide credentials in city12
and parish school systems and other public schools.13
The first step in the allocation is to calculate six percent (6%) of the MFP14
State and Local Base Cost Per Pupil to determine the Career Development Per Pupil15
Amount. The Career Development Per Pupil Amount will be provided for each16
qualifying student course enrollment in grades 9 through 12.17
If a city or parish school system receives less than $25,000 from the Career18
Development Per Pupil Amount, then the city or parish school system will be19
provided an economies of scale minimum allocation of $25,000. If other public20
schools containing grades 9 through 12 receive less than $10,000 from the Per Pupil21
Amount, then the other public schools containing grades 9 through 12 will be22
provided an economies of scale minimum allocation of $10,000.23
Formula:24
Career Development Allocation Per Pupil25
Equals26
MFP State and Local Base Cost Per Pupil27
Multiplied By28
Six Percent (6%)29
Formula:30 SCR NO. 55
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Career Development Allocation1
Equals2
Career Development Allocation Per Pupil3
Multiplied By4
Number of Students Enrolled in Qualifying Courses in Grades 9 through5
126
STEP THREE: Calculate High Cost Services Assistance7
High cost services for students with disabilities generate a particular budget8
challenge for city, parish, and other public school systems and schools.9
In an effort to assist with these expenses, an allocation will be provided to10
city, parish, and other public school systems and schools which submit11
documentation as required by the Louisiana Department of Education substantiating12
that the prior year cost of services for a specific student exceeds three times the most13
recent state average total expenditure per pupil amount.14
Once costs associated with providing services for a student with disabilities15
have been verified, the city or parish school system or other public schools will be16
eligible to receive an allocation to assist with these costs. The allocation will be17
limited by the amount budgeted for the High Cost Services Assistance Allocation.18
So as to be equitably distributed, the total allocation provided to city and parish19
school systems versus other public schools shall be proportional to the share of total20
qualifying applications submitted by city and parish school systems versus other21
public schools.22
The first step in the allocation will be to calculate the impact of these costs23
on the budget of the school system or school using the latest available state and local24
revenue data. The High Cost Services requested for reimbursement will be reduced25
by the MFP state and local amount allocated on behalf of each student from Levels26
1, 2, and 3. The next step will rank the Percent (%) Impact from highest to lowest27
percent, with two separate rank listings for school systems and other public schools.28
Formula:29
Percent (%) Impact on Budget30 SCR NO. 55
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Equals1
Cost of Services2
Divided By3
Total State and Local Revenue4
The two rank listings will be divided into four tiers and allocations will be5
provided based on a percentage from one hundred percent reimbursement in the6
highest funded tier with smaller percentages reimbursed in the lower tiers based on7
where the school system or school falls within the tiers on one of the two lists.8
STEP FOUR: Calculate Supplemental Course Allocation9
Pursuant to R.S. 17:4002.1 through 4002.6, the Supplemental Course10
Allocation shall provide for the cost of secondary course choices specifically11
approved by the State Board of Elementary and Secondary Education. For each city12
and parish school system and other public school, the allocation shall equal the13
number of students enrolled in grades 7 through 12 as of February 1 each year14
multiplied by $26 per pupil.15
Formula:16
Supplemental Course Allocation for School Systems or Public Schools17
Equals18
Supplemental Course Allocation Per Pupil19
Multiplied By20
Number of Students in Grades 7 through 1221
If the entire allocation is not committed by the city or parish public school22
systems or other public school by a date set forth by the Louisiana Department of23
Education, the original allocation will be reduced by the uncommitted amount. The24
total uncommitted amount from each city or parish public school systems or other25
public school will be reallocated to those city or parish public school systems or26
other public schools that obligated one hundred percent of their original allocation27
based on criteria set forth by the Louisiana Department of Education.28
2. Allocations for Other Public Schools29
STEP ONE: Louisiana State University and Southern University Laboratory30 SCR NO. 55
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Schools1
1. State Cost Allocation2
a. The February 1 Student Membership count at the Louisiana State3
University and Southern University Lab Schools shall be multiplied by the4
Average State Cost Allocation Per Pupil to equal the Louisiana State5
University and Southern University Lab Schools State Cost Allocation.6
b. Funds appropriated for these schools shall be allocated to the7
institution of higher education operating such a school. Each such institution8
of higher education shall ensure the equitable expenditure of such funds to9
operate such schools.10
STEP TWO: Legacy Type 2 Charter Schools11
A Legacy Type 2 Charter school is a Type 2 Charter school approved before12
July 1, 2008 by the State Board of Elementary and Secondary Education.13
1. State Cost Allocation14
a. Any Legacy Type 2 Charter school shall annually be15
allocated funds as determined by applying the formula16
contained in R. S. 17:3995.17
b. The State Cost Allocation equals the number of students18
multiplied by the average State Per Pupil for the system19
where the school is located.20
2. Local Cost Allocation21
a. Any Legacy Type 2 Charter school shall annually be22
allocated funds as determined by applying the formula23
contained in R. S. 17:3995.24
b. The Local Cost Allocation equals the number of students25
multiplied by the average Local Per Pupil for the system26
where the school is located.27
c. For any student enrolled in a Legacy Type 2 Charter school,28
the Local Cost Allocation shall be funded by the State.29
3. The exclusion of any portion of local revenues specifically dedicated30 SCR NO. 55
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by the legislature or by voter approval to capital outlay or debt1
service shall be applicable only to a charter school housed in a2
facility or facilities provided by the district in which the charter3
school is located.4
STEP THREE: Office of Juvenile Justice (OJJ) Schools5
1. Eligible Schools - Any elementary and secondary school operated by the6
Office of Juvenile Justice (OJJ) in a secure care facility shall be considered a public7
elementary or secondary school and, as such, the Office of Juvenile Justice (OJJ)8
shall be annually appropriated funds for these students.9
2. Eligible Students - Each student counted in the prior year average daily10
membership, as defined by the State Board of Elementary and Secondary Education11
in the Student Membership Definition, is calculated by dividing the number of days12
the student is under the guidance and direction of teachers by the total instructional13
days during the specified school year.14
3. Allocation - The Office of Juvenile Justice (OJJ) shall annually be15
allocated funds for the eligible students. For each student enrolled in these schools,16
both a State Cost Allocation and a Local Cost Allocation shall be provided.17
4. State Cost Allocation18
a. The State Cost Allocation is equal to the State Cost Allocation Per19
Pupil for the system where each student resided prior to adjudication20
multiplied by the prior year average daily membership of the Office of21
Juvenile Justice schools.22
b. The State Cost Allocation Per Pupil allocation shall be adjusted23
based on a factor determined by the Louisiana Department of Education to24
provide for the differential in the number of educational days provided to the25
students in the custody of the Office of Juvenile Justice (OJJ).26
c. Additionally, the State Cost Allocation Per Pupil shall be adjusted27
based on a factor determined by the Louisiana Department of Education to28
recognize the increased number of special education students in the Office29
of Juvenile Justice (OJJ) schools relative to the state average special30 SCR NO. 55
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education student population.1
d. The average daily membership will be reconciled on an annual2
basis using the latest available data.3
5. Local Cost Allocation4
a. Each student counted in the prior year average daily membership,5
as defined by the State Board of Elementary and Secondary Education, shall6
be provided for and funded from the minimum foundation program a Local7
Cost Allocation Per Pupil equal to the Local Cost Allocation Per Pupil for the8
district where the student resided prior to adjudication.9
b. The Local Cost Allocation is equal to the Local Cost Allocation10
Per Pupil for the system were each student resided prior to adjudication11
multiplied by the prior year average daily membership of the Office of12
Juvenile Justice schools.13
c. For the purpose of the Local Cost Allocation Per Pupil, the14
average daily membership of the Office of Juvenile Justice (OJJ) shall be15
included in the membership counts of the city, parish, or other local public16
school board in which the student resided prior to adjudication to the Office17
of Juvenile Justice.18
d. For a district(s) that shares local revenue, the allocation for the19
Office of Juvenile Justice will be completed before the calculation of local20
revenues.21
e. The Local Cost Allocation Per Pupil shall be funded with a22
transfer of the MFP monthly amount representing the Local Cost Allocation23
Per Pupil from the city, parish, or other local public school board in which24
the attending students resided prior to adjudication to the Office of Juvenile25
Justice (OJJ).26
f. The average daily membership will be reconciled on an annual27
basis using the latest available data.28
3. Mid-Year Student Allocations29
1. Student counts in October and February may result in mid-year allocation30 SCR NO. 55
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Page 20 of 33
adjustments for the following:1
City and parish school systems, Recovery School District, Type 2 Charter2
schools, Louisiana State University and Southern University Lab schools,3
Louisiana School for Math, Science and the Arts (LSMSA), and New4
Orleans Center for Creative Arts (NOCCA).5
2. If the current year October 1 Mid-Year Student Count is more or less than6
the prior year February 1 student count, an adjustment to the current year allocation7
shall be made for each student gained or lost. The October adjustment equals the8
number of students gained or lost times the annual State Cost per pupil allocation9
amount for the system or school in which the change occurred. The February10
adjustment equals the number of students gained or lost times one-half of the State11
Cost per pupil allocation for the system or school in which the change occurred.12
3. Individual adjustments shall be made for increases or decreases in the13
October or February Mid-Year Student Counts for the Recovery School District, the14
system of prior jurisdiction, and Type 5 Charter schools.15
4. Mid-Year adjustments for the Recovery School District shall utilize the16
final State Cost per pupil allocation for the system of prior jurisdiction.17
5. If the Recovery School District qualifies for an October Mid-Year18
Adjustment to the State Cost per pupil allocation, a Mid-Year adjustment shall also19
be made to the Local Cost per pupil allocation for the system of prior jurisdiction.20
The October Local Cost per pupil allocation shall be recalculated based on updated21
revenue data for the system of prior jurisdiction. There shall be no recalculation of22
the Local Cost per pupil allocation in conjunction with the February 1 student count.23
6. School systems or charter schools in the first year of operation are not24
eligible for an October Mid-Year Adjustment. However, their allocation will be25
finalized using October 1 data. The newly opened school systems or charter schools26
will qualify for the February 1 mid-year adjustment.27
7. October and February Mid-Year Adjustments shall be combined and28
applied in the March through June payments.29
Total MFP State Cost Allocation30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 21 of 33
Formula:1
Total MFP State Cost Allocation2
Equals3
Level 1 State Cost Allocation4
Plus5
Level 2 State Cost Allocation6
Plus7
Level 3 State Cost Allocation8
Plus9
Level 4 State Cost Allocation10
II.FORMULA CALCULATIONS FOR STATE-APPROVED PUBLIC11
SCHOOLS12
A. RECOVERY SCHOOL DISTRICT13
1. State Cost Allocation14
a. Once all final calculations are made, the final State Cost15
Allocation Per Pupil Amount for the city or parish school16
system which counted the Recovery School District students17
will be multiplied by the February 1 Recovery School District18
Student Membership Count to equal the Recovery School19
District State Cost Allocation.20
b. In a system with one or more Type 3B charter schools, if the21
Type 3B charter is not its own LEA, the local school system22
shall distribute minimum foundation program formula funds23
to each Type 3B charter school in the system pursuant to24
calculations determined by the Louisiana Department of25
Education. If the Type 3B charter is its own LEA, such26
payments shall be made to the Type 3B charter school by the27
Louisiana Department of Education. Such calculations shall28
include differentiated funding weights for certain students,29
including students identified as being eligible for special30 SCR NO. 55
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Page 22 of 33
education services. The calculations shall ensure equity so1
that each Type 3B charter school in the system receives a2
per-pupil amount equal to the amount a Type 5 charter school3
located in the same parish or school system boundary would4
have received from the Recovery School District (RSD).5
2. Local Cost Allocation6
a. In addition to the State Cost Allocation, the Recovery School District shall7
receive an applicable Local Cost Allocation.8
Formula:9
Local Cost Allocation Per Pupil10
Equals11
Projected Local Revenues from District of Prior Jurisdiction12
Divided by13
Total School District Membership (Recovery School District Student14
Membership Count plus Student Membership Count for the system of prior15
jurisdiction plus New Type 2 Charter school students residing in the16
jurisdiction)17
b. To begin the fiscal year, the Local Cost allocation is based on eligible18
projected local revenues for the most recent prior fiscal year from the city or parish19
school district that had jurisdiction of the school prior to its transfer.20
c. For purposes of the Recovery School District calculation, local revenue is21
defined to include revenue from the following sources, excluding any portion which22
has been specifically dedicated by the legislature or by voter approval to capital23
outlay or debt service, per the definitions in the Annual Financial Report (AFR) and24
the Louisiana Accounting and Uniform Governmental Handbook as reported to the25
Department of Education:26
1. Sales and use taxes, less any tax collection fee paid by the27
school system28
2. Ad valorem taxes, less any tax collection fee paid by the29
school system30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 23 of 33
3. Earnings from sixteenth section lands owned by the school1
system2
d. The exclusion of any portion of local revenues specifically dedicated by3
the legislature or by voter approval to capital outlay or debt service shall be4
applicable only to a charter school housed in a facility or facilities provided by the5
system in which the charter school is located.6
e. The projected local revenues shall be divided by the Total School District7
Membership Count including the Recovery School District Student Membership8
Count, both operated and charter schools, plus the Student Membership Count of the9
system of prior jurisdiction. If any New Type 2 Charter School student resides10
within the physical boundaries of the system of prior jurisdiction, this school the11
student attends shares in the local revenues of the system of prior jurisdiction. As12
a result, the New Type 2 Charter School Student Membership Count of the students13
residing in the jurisdiction will be added to the Recovery School District and the14
system of prior jurisdiction Student Membership Count.15
f. The Local Cost Allocation for the Recovery School District is determined16
by multiplying the local revenue per pupil times the number of Recovery School17
District students used in the MFP final allocation.18
Formula:19
Local Cost Allocation20
Equals21
Projected Local Revenues from District of Prior Jurisdiction Per Pupil22
Multiplied By23
Recovery School District Student Membership Count24
g. 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
h. Based on the October 1 Student Membership Count, the local revenue28
allocation per student will be recalculated and there will be a corresponding29
adjustment in the local revenue allocation. No recalculation of the local revenues per30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 24 of 33
student will occur as a result of the February 1 Student Count adjustment.1
i. During the third quarter of the fiscal year, the local revenue allocation per2
student shall be adjusted to reflect actual prior year local revenue data.3
j. A final reconciliation will occur based upon the receipt of the annual4
audited financial statements of the system of prior jurisdiction. If an increase or5
decrease in local revenue collections exists, the state superintendent may establish6
a payment schedule. In the event that the fiscal status of the system of prior7
jurisdiction or the Recovery School District changes during the fiscal year or on or8
before the final reconciliation, the state superintendent may adjust the local revenue9
based on the revenues identified.10
3. Monies appropriated to the Recovery School District, except for11
administrative costs, that are attributable to the transfer of a school from a prior12
school system and monies allocated or transferred from the prior system to the13
Recovery School District shall be expended solely on the operation of schools14
transferred from the prior system to the jurisdiction of the Recovery School District.15
B. NEW TYPE 2 CHARTER SCHOOLS16
A New Type 2 Charter school is a Type 2 Charter school approved after July17
1, 2008 by the State Board of Elementary and Secondary Education.18
1. State Cost Allocation19
a. Any New Type 2 Charter School shall annually be provided a State Cost20
Allocation as determined by applying the formula contained in R.S. 17:3995.21
b. The State Cost Allocation equals the number of students multiplied by the22
average State Cost Allocation Per Pupil for the system in which the student resides.23
c. Mid-Year Adjustments shall adhere to the guidelines established in this24
document.25
2. Local Cost Allocation26
a. Any New Type 2 Charter school shall annually be provided a Local Cost27
Allocation by applying the formula contained in R. S. 17:3995.28
b. The Local Cost Allocation equals the number of students multiplied by the29
Local Cost Allocation Per Pupil for the system in which the student resides.30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 25 of 33
c. One exception to R. S. 17:3995 is that the Local Cost allocation will be1
funded with a transfer of the MFP monthly amount representing the Local Cost2
Allocation from the city or parish school system in which the attending students3
reside.4
d. The city or parish where students attending the New Type 2 Charter5
school reside is the local taxing authority and shall provide the local support for the6
students.7
e. Mid-Year Adjustments will adhere to the guidelines established in this8
document.9
3. Virtual Charter schools may receive, as approved by the State Board of10
Elementary and Secondary Education, a lesser percentage of the state and local11
amount calculated in R.S. 17:3995.12
4. Where student attendance is from multiple school systems, the Department13
of Education shall determine the Local Cost Allocation based on students reported14
by the schools. The student membership count of the New Type 2 charter schools15
shall be included in the membership count of the city or parish school board in which16
the student resides to determine the Local Cost Allocation.17
5. In the first year of operation, a New Type 2 Charter school shall be18
allocated funding based on an estimated student count since a February 1 student19
count does not exist. The allocation will be finalized based on the October 1 student20
count.21
6. The exclusion of any portion of local revenues specifically dedicated by22
the legislature or by voter approval to capital outlay or debt service shall be23
applicable only to a charter school housed in a facility or facilities provided by the24
district in which the charter school is located.25
C. LOUISIANA SCHOOL FOR MATH, SCIENCE AND THE26
ARTS (LSMSA) AND NEW ORLEANS CENTER FOR27
CREATIVE ARTS (NOCCA).28
1. The Louisiana School for Math, Science and the Arts (LSMSA) and29
New Orleans Center for Creative Arts (NOCCA) shall be provided both a State and30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 26 of 33
Local allocation.1
2. State Cost Allocation2
a. The State Cost Allocation shall be based on the State Cost3
Allocation Per Pupil for the city or parish school system4
where the attending students reside.5
3. Local Cost Allocation6
a. The Local Cost Allocation will be based on the Local Cost7
Allocation for the city or parish school system where the8
attending students reside.9
b. For any student enrolled in LSMSA or NOCCA, the Local10
Cost Allocation shall be funded by the State.11
c. Where student attendance is from multiple school systems,12
the Department of Education shall determine the Local Cost13
Allocation based on students reported by the schools.14
III.FORMULA PROCEDURES15
A. Preliminary Allocation16
1. The minimum foundation program formula for the upcoming17
fiscal year adopted by the State Board of Elementary and18
Secondary Education, along with a preliminary allocation19
schedule representing the estimated cost of the proposed20
formula, shall be submitted to the Joint Legislative21
Committee on the Budget and to the House and Senate22
Education Committees for consideration no later than March23
15.24
2. This preliminary allocation shall utilize student and other25
input data available at the time. 26
B. Final Allocation27
Final allocations for the fiscal year in which the formula takes effect28
will be determined no later than June 30 of the preceding fiscal year.29
The latest available data will be utilized to calculate the final30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 27 of 33
allocation except that student count estimates will be utilized for1
school systems or charter schools opening for the first time in the2
fiscal year beginning July 1.3
IV.FORMULA PAYMENTS4
A. PAYMENT PROCEDURES5
1. The Total MFP State Cost Allocation for city, parish, and other6
school systems and schools will be converted to monthly payments7
from July through June each year except payments will be made on8
Level 4 allocations as data becomes available.9
B. REQUESTED PAYMENT ADJUSTMENTS10
1. If the city, parish, or other school systems and schools have11
documented growth in students prior to the actual Mid-Year Student12
Counts in October and February, a temporary change to the final13
allocation may be requested. The State Superintendent is authorized14
to approve or deny this revision.15
a. Sufficient documentation will be requested to16
substantiate this requested allocation adjustment.17
b. The adjusted allocation will remain in effect until the18
actual October or February Mid-Year Student Count.19
Once the Mid-Year Student Count is final,20
reconciliation will be completed and payments21
adjusted accordingly.22
C. PAYMENT ADJUSTMENTS FOR AUDIT FINDINGS23
1. Review and/or audit of the systems' or schools' data used in24
determining their Minimum Foundation Program allocation may25
result in changes in final statistical information. The Minimum26
Foundation Program allocation adjustments necessary as a result of27
these audit findings will be made in the following school year. These28
adjustments are applicable to the following: city or parish school29
systems, Recovery School District, Type 2 Charter schools,30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 28 of 33
Louisiana State University and Southern University Lab schools,1
Office of Juvenile Justice (OJJ) schools, Louisiana School for Math,2
Science and the Arts (LSMSA), and New Orleans Center for Creative3
Arts (NOCCA).4
V. 70% EXPENDITURE REQUIREMENT5
To provide for appropriate accountability of state funds while providing city,6
parish, or local public school systems or other public schools flexibility in7
determining specific expenditures, city, parish, or local public school systems or8
other public schools must ensure that 70% of the city, parish, or local public school9
system or other public school general fund expenditures are in the areas of10
instruction and school administration at the school building level as developed by the11
Department of Education and defined by the State Board of Elementary and12
Secondary Education regulations.13
VI.PAY RAISE REQUIREMENT14
If a city, parish, or local public school system or other public school has a net15
increase from 2013-2014 to 2014-2015 in its per student Level 1 and 2 State Cost16
Allocation, the city, parish, or local public school system or other public school shall17
be required to sustain the certificated classroom teacher pay raises provided by18
appropriation in 2013-2014. If the city, parish, or local public school system or other19
public school has established plans to sustain or increase the teacher pay raises20
provided for by the 2013-2014 appropriation prior to the development of this21
formula, then this provision shall not apply.22
VII.SEVERABILITY PROVISION23
If any provision of this minimum foundation formula or the application24
thereof is held invalid, such invalidity shall not affect other provisions or25
applications of this minimum foundation formula which can be given effect without26
the invalid provisions or applications, and to this end the provisions of this minimum27
foundation formula are hereby declared severable. The severability provision hereof28
shall be broadly construed so as to give effect to each and every possible provision29
or application of this minimum foundation formula which is not specifically held30 SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 29 of 33
invalid, unlawful, or unconstitutional.1
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby2
approve the formula developed by the State Board of Elementary and Secondary Education,3
pursuant to Article VIII, Section 13(B) of the Constitution of Louisiana, to determine the4
cost of a minimum foundation program of education in all public elementary and secondary5
schools as well as to equitably allocate the funds to parish and city school systems, and6
adopted by the board on March 13, 2014, and amended by the board on May 12, 2014.7
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jeanne C. Johnston.
DIGEST
Appel SCR No. 55
Provides for legislative approval of the Minimum Foundation Program formula for FY 2014-
15 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 public
school systems as developed by the State Board of Elementary and Secondary Education
(BESE), adopted by the board on March 13, 2014, and amended by the board on May 12,
2014.
The MFP formula currently in effect is the formula adopted by the board and approved by
the legislature for the 2011-2012 Fiscal Year.
Proposed formula has a cost of $3.595 Billion.
Proposed formula expands the traditionally used term "city, parish, or other local public
school systems" to "city, parish, or other local public school systems or schools".
Present formula utilizes three levels to determine MFP funding allocations for city and
parish school systems, as follows:
• Level 1 - Cost Determination and Equitable Distribution of State and Local
Funds
• Level 2 - Incentive for Local Effort
• Level 3 - Legislative Enhancements
Proposed formula utilizes four levels to determine MFP funding allocations for city, parish,
or other local public school systems or schools.
• Level 1 - Calculation State and Local Cost Allocation.
• Level 2 - Incentive for Local Effort
• Level 3 - Legislative Allocations
• Level 4 - Supplementary Allocations
Level 1 - Calculate State and Local Cost Allocation - Compared to present formula,
proposed formula:
(1)Maintains use of Feb. 1 membership as defined by BESE and provides that each
student is counted as 1.0 in the formula.
(2)Provides that students counted are enrolled in the following school districts and SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 30 of 33
schools:
• Parish and city school systems
• Recovery School District Schools, both operated and Type 5 Charter
schools
• Type 2 Charter schools
• LSU and Southern Lab Schools
• Office of Juvenile Justice (OJJ) schools
(3)Maintains the existing weight of 22% for add-on student units for at-risk and English
language learner students and re-designates this the "Low Income and English
Language Learner Weight". Deletes language prohibiting double counting of these
students.
(4)Maintains the existing weight of 150% for Special Education Students with
disabilities.
(5)Maintains the 60% existing weight for Gifted and Talented Students.
(6)Maintains the existing weight of 6% for Career and Technical Education course
units.
(7)Maintains the Economy of Scale curvilinear weight of 20% for school systems with
a student membership of less than 7,500.
BASE PER PUPIL AMOUNT
Present formula provides a base per pupil funding amount of $3,855.
Proposed formula provides for a base per pupil funding amount of $3,961, which represents
a 2.75% increase.
Present formula provides that if no annual increase is provided in the formula and the
formula previously adopted remains in effect, BESE must annually adjust the state and local
per pupil amount, with approval from the Joint Legislative Committee on the Budget
(JLCB). Further provides that if the JLCB does not approve the rate established by BESE,
then an annual growth adjustment of 2.75% shall be automatically applied to the state and
local base per pupil amount.
Proposed formula deletes these provisions.
Compared to present formula, Level 1 of proposed formula determines the proportion
of the costs supported by the state and local school systems as follows:
(1)Retains provisions that the calculation of the local school system share of the total
MFP cost includes a property tax revenue contribution, a sales tax revenue
contribution, and an other revenue contribution:
(2)Retains provisions specifying that in no event shall the state share of the total Level
1 costs be less than 25% for any district.
Level 2 - Incentive for Local Effort - Compared to present formula, proposed formula
provides as follows:
(1)Retains present formula provisions to provide rewards to school districts that
contribute a greater proportion of local revenue towards the cost of education by
increasing local property and sales tax revenues.
(2)Limit on Revenue Eligible for Reward is equal to the total state and local cost SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 31 of 33
multiplied by 34%.
(3)Continues provision that the Level 2 Reward Factor determines the amount of local
support required in Level 2. Establishes the Level 1 Reward Factor at 1.72%.
Level 3 - Legislative Allocations
Present formula designates Level 3 as "Legislative Enhancements" and includes continuing
pay raises for certificated and non-certificated support workers, funding for foreign language
associate teachers, hold harmless funding for certain school districts, and funding for
increasing mandated costs in health insurance, retirement, and fuel.
Proposed formula redesignates Level 3 as "Legislative Allocations". Proposed formula
moves funding for foreign language associate teachers to the new Level 4 created in the
formula, but retains all other Level 3 components as provided in present formula.
Continuation of Funding for Pay Raises:
(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 non-certificated support workers initiated in
2002-03, 2006-07, and 2007-08 as a per pupil amount.
Hold Harmless Enhancement
(1)Continues the 10-year phase-out of hold harmless funding for Concordia, East Baton
Rouge, Evangeline, Iberville, Jefferson, Plaquemines, St. Bernard, St. James, and
West Feliciana parishes, beginning with a 10% reduction of the revised "over
funded" amount in FY 07-08.
(2)Retains provision that a Hold Harmless district may choose to reduce the remaining
balance by an amount greater than 10%, provided such request is made by June 30
th
each year.
(3)Retains provision that the annual 10% reduction amount will be redistributed to all
non-hold harmless districts on a per pupil basis.
Support for Increasing Mandated Costs in Health Insurance, Retirement, and Fuel
Proposed formula continues present formula provision that local school systems shall receive
a per pupil funding amount of $100 to support increasing mandated costs involving health
insurance, retirement, and fuel.
Level 4 - Supplementary Allocations
Proposed formula creates a new Level 4 as follows:
Foreign Language Associate Enhancement
(Present formula includes funding for foreign language associate teachers in Level 3.)
Compared to present formula, proposed formula provides as follows with regard to foreign
language associate teachers:
• Increases the supplemental allocation from BESE to local school systems that
employ a Foreign Language Associate or a graduate of the Escadrille Louisiane
program from $20,000 to $21,000 per teacher. Retains provision that the number of
these teachers not to exceed a total of 300 teachers. Specifies that the additional SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 32 of 33
$1,000 is to be used toward the costs of VISA sponsorship.
• Retains requirement that these teachers be paid by the employing school board at
least the state average classroom teacher salary (without PIP) by years of experience
and degree beginning with year three. Proposed formula additionally provides that
the supplemental allocation must be allocated to the school where the teacher is
employed and the funds used to support the total cost of the teacher's salary.
• Retains requirement that first year teachers be paid an installment incentive of an
additional $6,000 and that second and third year teachers shall receive a retention
incentive of an additional $4,000. Specifies that these amounts will be provided by
the employing school district.
Proposed formula provides for three new allocations in Level 4 as follows:
(1)Career Development Allocation - Supports technical courses required for statewide
credentials. Allocation is to be equal to 6% of the $3,961 base per pupil amount or
$238 per qualifying course enrollment. Each school system is to receive a minimum
amount of $25,000 and other state-approved public schools with students enrolled
in grades 9 - 12 will receive a minimum of $10,000 per school. Projected cost is $4
million.
(2)High Cost Services Assistance - Provides additional funds for students with
disabilities. Provides that the total allocation for public school systems versus other
public schools shall be proportional to the share of total qualifying applications
submitted by public school systems versus other public schools. Projected cost is $4
million.
(3)Supplemental Course Allocation - Pursuant to present law relative to the Course
Choice Program, provides for the cost of secondary course choices specifically
approved by BESE. The allocation for each public school system and other public
school is $26 per student enrolled in grades 7 - 12. Projected cost to MFP is $7.6
million.
70% Local General Fund Required Instructional Expenditure at the School Building
Level
Proposed formula retains the requirement that 70% of general fund expenditures must be in
the areas of instruction and school administration at the school building level.
Pay Raise Requirement
Present formula requires that 50% of increased funds over the prior year shall be used to
supplement full-time certificated salaries and retirement benefits teachers in schools and
school systems with an average teacher salary below the SREB average teacher salary.
Proposed formula deletes this requirement and provides instead that if a city, parish, or local
public school system or other public school has a net increase from 2013-2014 to 2014-2015
in its per student Level 1 and 2 State Cost Allocation, the city, parish, or local public school
system or other public school shall be required to sustain the certificated classroom teacher
pay raises provided by appropriation in 2013-2014. Further provides that if the city, parish,
or local public school system or other public school has established plans to sustain or
increase the teacher pay raises provided for by the 2013-2014 appropriation prior to the
development of proposed formula, then this provision shall not apply.
Deleted Provisions:
Accountability Provisions
(1)Deletes requirement that the Department of Education annually prepare and submit SCR NO. 55
SLS 14RS-56 ENGROSSED
Page 33 of 33
a MFP Accountability Report to the House and Senate education committees.
(2)Deletes requirement that school systems demonstrate that the funds generated
through the various weight factors be expended for the specified purpose.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Education to the
original bill
1. Replaces the formula adopted by BESE on March 13, 2014, with the
amended formula adopted by BESE on May 12, 2014, and submitted to the
legislature for approval on May 14, 2014.