HLS 202ES-65 ORIGINAL
2020 Second Extraordinary Session
HOUSE CONCURRENT RESOL UTION NO. 33
BY REPRESENTATIVE GAROFALO
SCHOOLS/FINANCE-MFP: Provides for legislative approval of adjustments to the
Minimum Foundation Program (MFP) formula adopted by the State Board of
Elementary and Secondary Education on October 14, 2020 (Item #4)
1 A CONCURRENT RESOL UTION
2To provide for legislative approval of adjustments adopted by the State Board of Elementary
3 and Secondary Education on October 14, 2020, to the Minimum Foundation Program
4 formula adopted by the state board on March 13, 2019, and approved by the
5 legislature in Senate Concurrent Resolution No. 3 of the 2019 Regular Session of the
6 Legislature.
7 WHEREAS, on October 14, 2020, in response to Hurricane Laura, the State Board
8of Elementary and Secondary Education adopted adjustments to the Minimum Foundation
9Program (MFP) formula adopted by the board on March 13, 2019, and approved by the
10legislature in Senate Concurrent Resolution No. 3 of the 2019 Regular Session of the
11Legislature; and
12 WHEREAS, as the MFP formula most recently approved by the legislature, this
13formula remains in effect for fiscal year 2020-2021; and
14 WHEREAS, the adjusted MFP formula adopted by the state board is as follows:
15 FY 2019-2020 MINIMUM FOUNDATION PROGRAM FORMULA
16 The FY 2019-2020 Minimum Foundation Program (MFP) formula was adopted by
17 the State Board of Elementary and Secondary Education on March 13, 2019. The
18 formula determines allocations for city, parish, or other public school systems or
19 schools. The definition of city, parish, or local public school systems and schools
20 shall include city or parish school systems, Recovery School District including direct
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1 operated and Type 5 charter schools, Louisiana School for Math, Science, and the
2 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), THRIVE, New
3 Type 2 Charter schools, Legacy Type 2 Charter schools, Type 3B Charter schools,
4 Office of Juvenile Justice (OJJ) schools, and Louisiana State University, Southern
5 University, and University of Louisiana at Lafayette Lab schools. The formula is
6 divided into four calculations as follows:
7 Level 1 determines the minimum cost of education based on the education
8 needs of each student. The cost includes funding for students enrolled in city
9 and parish school systems, Recovery School District operated and Type 5
10 Charter schools, New Type 2 Charter schools, and Type 3B Charter schools.
11 The cost is then shared equitably between the State and the city and parish
12 school systems based on the ability of the systems to support education in
13 their communities through local sales and property tax revenues.
14 Level 2 provides an incentive for city and parish school systems to support
15 education in their communities above the minimum level of financial support
16 required.
17 Level 3 provides specific legislative education funding to city and parish
18 school systems for teacher and support worker pay raises, the Historical
19 Formula Allocation, and mandated operating costs.
20 Level 4 provides additional funding including:
21 ! Supplementary funding to meet specific needs at city, parish,
22 or other local school systems and schools including Foreign
23 Associate Teacher Salary and Stipends Allocation, Career
24 Development Allocation, High Cost Services Allocation, and
25 Supplemental Course Allocation.
26 ! Allocations for State-approved public school systems or
27 schools including Legacy Type 2 Charter schools, Louisiana
28 State University, Southern University, and University of
29 Louisiana at Lafayette Lab schools, New Orleans Center for
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1 Creative Arts (NOCCA), Louisiana School for Math, Science,
2 and the Arts (LSMSA), THRIVE, and Office of Juvenile
3 Justice (OJJ) schools.
4 ! Mid-Year Allocation Adjustments to account for mid-year
5 increases and decreases in students in all city, parish, or other
6 local public school systems or schools.
7 State MFP funds shall only be expended for educational purposes.
8 Expenditures for educational purposes are those expenditures related to the
9 operational and instructional activities of city, parish, or other public school
10 systems or schools to include: instructional programs, pupil support
11 programs, instructional staff programs, school administration, general
12 administration, business services, operations and maintenance of plant
13 services, student transportation services, food services operations, enterprise
14 operations, community services operations, facility acquisition, and
15 construction services and debt services as defined by Louisiana Accounting
16 and Uniform Governmental Handbook, Bulletin 1929.
17I. FORMULA CALCULATIONS
18A. Level 1: Calculate State and Local Cost Allocation
19 1. Determine Educational Costs
20 Eligible students from the following school systems and schools will be counted in
21 both the Base and Weighted Student Memberships:
22 a. City and Parish school systems.
23 b. State-Approved Public Schools - The student counts of New Type 2
24 Charter Schools shall be included in the membership and weighted
25 student counts of the city or parish school system in which the
26 student resides.
27 c. Recovery School District - The student membership and weighted
28 student counts of schools transferred to the Recovery School District,
29 both direct operated and Type 5 Charter schools, shall continue to be
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1 included in the membership and weighted student counts of the city
2 or parish school system from which jurisdiction of the school was
3 transferred.
4 STEP ONE: Determine the Number of Eligible Students for the Base Count
5 The formula first counts each of the students enrolled on February 1 to determine the
6 cost of education services. The formula utilizes the February 1 Student Membership
7 Count to allocate funding beginning in July. The students eligible to be counted are
8 identified in the Student Membership Definition adopted by the State Board of
9 Elementary and Secondary Education. These students are counted as one (1.0) in the
10 formula.
11 STEP TWO: Determine the Number of Students Eligible for the Weighted
12 Student Count
13 The formula recognizes that providing educational services to meet the needs of
14 particular students is more costly than regular educational services. Each special
15 characteristic or need is given a numerical value referred to as a weight. The special
16 needs of each student are taken into consideration by multiplying the student count
17 for each eligible child (1.0) by each of the weights. This calculation provides
18 additional students that are then added to the February 1 Student Membership Count
19 to equal the Total Weighted Student Membership Count. The students and units
20 eligible to be counted are identified in the Student Membership Definition adopted
21 by the State Board of Elementary and Secondary Education. The following are the
22 additional costs recognized by the formula:
23 Low Income and English Language Learner Weight - The formula recognizes
24 that students living in poverty or students with a native language other than English
25 are more likely to require additional educational services to be successful. To
26 recognize that these services require additional costs, students that qualify for free
27 or reduced price meals under the United States Department of Agriculture (USDA)
28 School Food Service Program guidelines, or an alternative count as defined in the
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1 Student Membership Definition, and students identified as an English Language
2 Learner are provided a weight of 22%.
3 Career and Technical Education Weight - The formula recognizes that the cost of
4 providing materials and equipment, and teacher credentialing and training, for Career
5 and Technical Education courses is above and beyond the cost of traditional
6 academic education. Each secondary career and technical education course in which
7 a student is enrolled in both the fall and spring semesters is provided a weight of 6%.
8 Special Education Weight - The formula addresses the extra cost associated with
9 the delivery of services required in order to meet the needs of students with
10 disabilities. Students with disabilities that have an Individualized Education
11 Program (IEP) plan developed according to State Board of Elementary and
12 Secondary Education regulations are provided a weight of 150%.
13 Gifted and Talented Weight -The formula recognizes the cost of providing
14 educational services to Gifted and Talented students that have an Individualized
15 Education Program (IEP) Plan developed according to State Board of Elementary
16 and Secondary Education regulations and are provided a 60% weight.
17 Economy of Scale Weight - This weight is provided for city or parish school
18 systems to recognize a base amount of funding for fixed overhead costs that should
19 be provided when student populations equal 7,500 students or less. The Economy
20 of Scale Weight is calculated as a curvilinear weight of 20% at a student membership
21 count of zero down to 0% at a student membership count equal to or greater than
22 7,500. To calculate this weight, the February 1 Student Membership Count for each
23 city and parish school system is subtracted from 7,500 and divided by 37,500. The
24 result of this calculation is then multiplied by each system's February 1 Student
25 Membership Count to determine the weighted students.
26 STEP THREE: Determine Total Weighted Student Membership Count
27 Formula:
28 Total Weighted Student Membership Count
29 Equals
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1 February 1 Student Membership Count (1.0)
2 Plus
3 Low Income and English Language Learner Weight
4 Career and Technical Education Weight
5 Special Education Weight
6 Gifted and Talented Weight
7 Economy of Scale Weight
8 STEP FOUR: Identify the State and Local Base Cost Per Pupil
9 Formula:
10 The State and Local Base Cost Per Pupil shall equal $4,015.
11 STEP FIVE: Determine Total MFP Educational Costs
12 Formula:
13 Total MFP Educational Costs
14 Equals
15 Total Weighted Student Membership Count
16 Multiplied by
17 State and Local Base Cost Per Pupil
18 2. Determine State and Local Cost Allocation
19 The Total MFP Educational Costs are shared between the State and the city or parish
20 school systems. The ability of school systems to support the cost of education in
21 their communities is measured by the potential to raise local revenue. This potential
22 contribution is measured by the following three factors using the latest available data
23 as reported through the Annual Financial Report (AFR) as required by R.S. 17:92:
24 1. Local Property Tax Revenue Contribution
25 2. Local Sales Tax Revenue Contribution
26 3. Other Local Revenue Contribution
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1 STEP ONE - Determine the Local Property Tax Revenue Contribution
2 Formula:
3 Local Property Tax Revenue Contribution
4 Equals
5 State Computed Property Tax Millage (debt and non-debt)
6 Times
7 Net Assessed Property Value
8 Net Assessed Property Value Increase Cap - If a school system's Net Assessed
9 Property Value has increased equal to or greater than 10% over the prior year Net
10 Assessed Property Value, then the growth in the Net Assessed Property Value is
11 capped at 10%. This cap is applied on a year-to-year basis comparing the current
12 year Net Assessed Property Value to the prior year uncapped Net Assessed Property
13 Value.
14 Computed Property Tax Millage - The Computed Property Tax Millage is calculated
15 annually at the rate necessary to maintain a state and local allocation ratio of
16 65%/35%.
17 STEP TWO - Determine the Local Sales Tax Revenue Contribution
18 Formula:
19 Local Sales Tax Revenue Contribution
20 Equals
21 Computed Sales Tax Base (debt and non-debt) (including TIF areas)
22 Multiplied By
23 State Computed Sales Tax Rate
24 Mid-Year Rate Increases - If a local school system's sales tax goes into effect
25 during the fiscal year, the tax rate is prorated to an annual rate applicable for the total
26 revenue generated.
27 Sales Tax Increase Cap - If a system's Computed Sales Tax Base increased equal
28 to or greater than 15% over the Computed Sales Tax Base calculated in the prior year
29 formula, then the growth in the Computed Sales Tax Base will be capped at 15%
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1 over the amount used in the prior year formula. This cap will be applied on a
2 year-to-year basis comparing the current year sales tax base to the prior year
3 uncapped sales tax base.
4 Computed Sales Tax Rate - The Computed Sales Tax Rate is calculated annually
5 at the rate necessary to maintain a state and local allocation ratio of 65%/35%.
6 STEP THREE - Determine Other Local Revenue Contribution
7 Formula:
8 Other Local Revenue Contribution
9 Equals
10 State Revenue in lieu of taxes
11 Plus
12 Federal Revenue in lieu of taxes
13 Plus
14 50% of Earnings on Property
15 STEP FOUR - Determine Local Cost Allocation
16 Formula:
17 Local Cost Allocation
18 Equals
19 Property Tax Contribution
20 Plus
21 Sales Tax Contribution
22 Plus
23 Other Revenues Contribution
24 STEP FIVE - Determine State Cost Allocation
25 Formula:
26 State Cost Allocation
27 Equals
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1 Total State and Local Cost
2 Minus
3 Local Cost Allocation
4 Minimum State Cost Allocation - In no event shall the State Cost Allocation be less
5 than 25% of Total Level 1 Cost for any city or parish school system.
6 B. Level 2: Incentive for Local Effort
7 Level 2 provides incentives for city and parish school systems that contribute a
8 greater proportion of local revenues towards the cost of education in their
9 communities by increasing local property and sales tax revenues. This effort is
10 measured using the latest available data for the following sources of revenue as
11 reported in the Annual Financial Report (AFR) as required in R.S. 17:92.
12 1. Total Sales Taxes
13 2. Total Property Taxes
14 3. State and Federal Revenue in Lieu of Taxes
15 4. 50% Earnings on Property Revenue
16 STEP ONE - Determine Eligible Local Revenue
17 Formula:
18 Eligible Local Revenue
19 Equals
20 Total Sales Tax Revenue
21 Plus
22 Total Property Tax Revenue
23 Plus
24 State and Federal Revenue in Lieu of Taxes
25 Plus
26 50% of Earnings on Property Revenue
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1 STEP TWO - Determine Local Revenue Eligible for Incentive
2 Formula:
3 Local Revenue Eligible for Incentive
4 Equals
5 Eligible Local Revenue
6 Minus
7 Local Cost Allocation
8 STEP THREE - Determine the Limit on Revenue Eligible for Incentive
9 Formula:
10 Limit on Revenue Eligible for Incentive
11 Equals
12 Total State and Local Cost Allocation
13 Multiplied by
14 34%
15 STEP FOUR - Determine Local Support of Level 2 Incentive
16 Formula:
17 Local Support of Level 2 Incentive
18 Equals
19 Lesser of Local Revenue Eligible for Incentive or Limit on Local
20 Revenue Eligible for Incentive
21 Multiplied by
22 Local Cost Allocation Percentage (Level 1)
23 Multiplied by
24 Level 2 Incentive Factor
25 Level 2 Incentive Factor - The Level 2 Incentive Factor determines the amount of
26 local support required in Level 2. In FY 2014-2015, the Level 2 Incentive Factor is
27 established at 1.72.
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1 STEP FIVE - Determine State Cost of Level 2 Incentive
2 Formula:
3 State Support of Level 2 Incentive
4 Equals
5 Lesser of Local Revenue Eligible for Incentive or Limit on Local
6 Revenue Eligible for Incentive
7 Minus
8 Local Support of Level 2 Incentive
9 C. Level 3: Legislative Allocations
10 Level 3 provides funding for three programs that address funding for school systems
11 and schools regarding teacher and support worker pay raises, historical formula
12 allocations, and mandated operating costs, and are in addition to allocations provided
13 in Level 1 and 2. These allocations are as follows:
14 Formula:
15 Total Level 3 Legislative Allocations
16 Equals
17 Continuation Pay Raises
18 Plus
19 Historical Formula Allocation
20 Plus
21 Mandated Costs in Health Insurance, Retirement, and Fuel
22 STEP ONE: Calculate Continuation Funding for Pay Raises
23 1. Certificated Personnel Pay Raises were implemented in four recent years to
24 assist in increasing Teacher and School Leader pay to the Southern Regional
25 Average. These funds continue to be provided directly to systems and schools to
26 support these increased salaries.
27 a. Certificated Personnel Pay Raises provided in 2001-2002, 2006-2007,
28 2007-2008, and 2008-2009 will continue for each school system and school
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1 based on the calculated per pupil amount times the February 1 Student
2 Membership Count.
3 2. Non-certificated Support Worker Pay Raises were implemented in three
4 recent years to assist with increasing these salaries.
5 a. Non-certificated Support Worker Pay Raises provided in 2002-2003,
6 2006-2007, and 2007-2008 will continue for each school system and school
7 based on the calculated per pupil amount times the February 1 Student
8 Membership Count.
9 3. This provision applies to city and parish school systems, Recovery School
10 District, New Orleans Center for Creative Arts (NOCCA), Louisiana School for
11 Math, Science, and the Arts (LSMSA), THRIVE, Legacy Type 2 Charter Schools,
12 New Type 2 Charter Schools, Type 3B Charter Schools, Louisiana State University,
13 Southern University, and University of Louisiana at Lafayette Lab schools, and
14 Office of Juvenile Justice (OJJ).
15 STEP TWO: Calculate Historical Formula Allocations
16 Allocations for Insurance and Pay Raises - The following school systems
17 are being provided continuing funding for the 1994 insurance supplement
18 and employee pay raises provided by the Legislature beginning in 1997
19 through 1999: East Baton Rouge, Iberville, Jefferson, Lafayette,
20 Plaquemines, Pointe Coupee, St. Charles, St. James, and West Feliciana.
21 Redistribution Allocation - After setting aside the insurance and pay raise
22 funding, the balance of the "Hold Harmless" funding was removed from
23 these school districts over ten years from 2006-2007 to 2016-2017:
24 Concordia, East Baton Rouge, Evangeline, Iberville, Jefferson, Plaquemines,
25 St. Charles, St. James, and West Feliciana.
26 The amount of funding removed from the districts listed above is reserved
27 and redistributed to the remaining school districts. The total amount is
28 divided by the total number of students within these same districts to
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1 calculate a per pupil amount. The allocation is determined using the per
2 pupil amount multiplied by the current year student count.
3 STEP THREE: Determine Allocation for Increasing Mandated Costs in Health
4 Insurance, Retirement, and Fuel
5 City and parish school systems shall receive a minimum of $100.00 for each
6 student in the prior year February 1 membership to offset these increasing
7 operational costs.
8 STEP FOUR: Calculate 2019-20 Certificated and Non-Certificated Pay Raises
9 1. Certificated Personnel Pay Raise
10 Each city, parish, or other public school district or school shall receive
11 $1,000 plus 26.0% for the employer contribution to the appropriate
12 retirement system based on Profile of Educational Personnel (PEP) data as
13 of October 1 to provide an across the board $1,000 pay raise and any
14 associated retirement for K-12 classroom educators and other certificated
15 K-12 personnel defined per Louisiana Department of Education Bulletin
16 1929 to include:
17 Teachers (all function codes 1000-2200s, object code 112);
18 Therapists/Specialists/Counselors (function codes 1000- 2200s,
19 object code 113); School Site-based Principals, Assistant Principals,
20 and Other School Administrators (function code 2400s, object code
21 111); Central Office Certificated Administrators (function codes
22 1000-2200 & 2324, 2831, and 2832 (excluding 2130s), object code
23 111); School Nurses (function code 2134, object code 118); and
24 Sabbaticals (function codes 1000-2200s, 2134, and 2400s, object
25 code 140).
26 2. Non-Certificated Personnel Pay Raise
27 Each city, parish, or other public school district or school shall receive $500
28 plus 29.4% for the employer contribution to the appropriate retirement
29 system based on the Profile of Educational Personnel (PEP) data as of
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1 October 1 to provide an across the board $500 pay raise and associated
2 retirement for non-certificated K-12 personnel defined per Louisiana
3 Department of Education Bulletin 1929 to include:
4 Aides (function codes 1000-4900s, object code 115); Support
5 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
6 2324, 2831 and 2832) and 2500- 4900s, object code 111);
7 Clerical/Secretarial (function codes 1000-4900s, object code 114);
8 Service Workers (function codes 1000-4900s, object code 116);
9 Skilled Craftsmen (function codes 1000-4900s, object code 117);
10 Degreed Professionals (function codes 1000-4900s, (excluding
11 2134s) object code 118); and Other Personnel (function codes
12 1000-4900s, object codes 100, 110 and 119).
13 The following formula is applied to determine the Level 1, 2, and 3 State Cost
14 Allocation Per Pupil:
15 Formula:
16 Level 1, 2, and 3 State Cost Allocation Per Pupil
17 Equals
18 Level 1 State Cost Allocation Per Pupil
19 Plus
20 Level 2 State Cost Allocation Per Pupil
21 Plus
22 Level 3 State Cost Allocation Per Pupil
23 D. Level 4: Supplementary Allocations
24 1.Specific Needs Allocations
25 Specific Needs Allocations provide funding for four five allocations for specific
26 purposes and is in addition to system level allocations from Levels 1, 2, and 3. These
27 allocations are as follows:
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1 Formula:
2 Total Level 4 Supplementary Allocations
3 Equals
4 Foreign Language Associate Program Salary and Stipend Allocation
5 Plus
6 Career Development Allocation
7 Plus
8 High Cost Services Assistance Allocation
9 Plus
10 Supplemental Course Allocation
11 Plus
12 Emergency Assistance Allocation
13 STEP ONE: Calculate Foreign Language Associate Salary and Stipend
14 Allocation
15 Salary Allocation - Any city, parish, or other public school system or school
16 employing a Foreign Language Associate or a graduate of the Escadrille Louisiane
17 program shall receive a supplemental allocation from State Board of Elementary and
18 Secondary Education of $21,000 per teacher. The state shall maintain support of the
19 Foreign Language Associate program at a maximum of 300 Foreign Language
20 Associates employed in any given year.
21 These teachers shall be paid by the employing city, parish, or other local
22 public school system or school at least the state average classroom teacher salary
23 (without PIP) by years of experience and degree beginning with year three. Of the
24 $21,000 allocation, $20,000 shall be allocated to the school where the teacher is
25 employed and the funds used to support the total cost of the teacher salary, and the
26 remaining amount shall be associated with costs of VISA sponsorship pursuant to
27 State Board of Elementary and Secondary Education regulations.
28 Stipend Allocation - First year teachers will receive an installation incentive
29 of an additional $6,000; second and third year teachers will receive a retention
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1 incentive of an additional $4,000. These amounts must be provided to each Foreign
2 Associate Teacher or Escadrille Louisiane graduate by each school district or school
3 in which they are employed.
4 STEP TWO: Career Development Allocation
5 The cost of providing materials and equipment and teacher credentialing and
6 training to attain a statewide industry-based credential is above and beyond the cost
7 typically required for high school courses. An allocation will be provided to support
8 the development of these technical courses required for statewide credentials in city
9 and parish school systems and other public schools.
10 The first step in the allocation is to calculate six percent (6%) of the MFP
11 State and Local Base Cost Per Pupil to determine the Career Development Per Pupil
12 Amount. The Career Development Per Pupil Amount will be provided for each
13 qualifying student course enrollment in grades 9 through 12.
14 If a city or parish school system receives less than $25,000 from the Career
15 Development Per Pupil Amount, then the city or parish school system will be
16 provided an economies of scale minimum allocation of $25,000. If other public
17 school systems and schools containing grades 9 through 12 receive less than $10,000
18 from the Per Pupil Amount, then the other public school systems and schools
19 containing grades 9 through 12 will be provided an economies of scale minimum
20 allocation of $10,000.
21 Formula:
22 Career Development Allocation Per Pupil
23 Equals
24 MFP State and Local Base Cost Per Pupil
25 Multiplied By
26 Six Percent (6%)
27 Formula:
28 Career Development Allocation
29 Equals
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1 Career Development Allocation Per Pupil
2 Multiplied By
3 Number of Student in Qualifying Courses in Grades 9 through 12
4 STEP THREE: Calculate High Cost Services Assistance
5 High cost services for students with disabilities generate a particular budget
6 challenge for city, parish, and other public school systems and schools.
7 In an effort to assist with these expenses, an allocation will be provided to
8 city, parish, and other public school systems and schools which submit
9 documentation as required by the Louisiana Department of Education substantiating
10 that the prior year cost of services for a specific student exceeds three times the most
11 recent state average total expenditure per pupil amount.
12 Once costs associated with providing services for a student with a disability
13 or disabilities have been verified, the city or parish school system or other public
14 school will be eligible to receive an allocation to assist with these costs. The
15 allocation will be limited by the amount budgeted for the High Cost Services
16 Assistance Allocation. So as to be equitably distributed, the total allocation provided
17 to city and parish school systems versus other public schools shall be proportional
18 to the share of total qualifying applications submitted by city and parish school
19 systems versus other public schools.
20 The first step in the allocation will be to calculate the impact of these costs
21 on the budget of the school system or school using the latest available state and local
22 revenue data. The High Cost Services requested for reimbursement will be reduced
23 by the MFP state and local amount allocated on behalf of each student from Levels
24 1, 2, and 3. The next step will rank the Percent (%) Impact from highest to lowest
25 percent, with two separate rank listings for school systems and other public schools.
26 Formula:
27 Percent (%) Impact on Budget
28 Equals
29 Cost of Services
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1 Divided By
2 Total State and Local Revenue
3 The two ranked listings will be divided into four tiers and allocations will be
4 provided based on a percentage from one hundred percent reimbursement in the
5 highest funded tier with smaller percentages reimbursed in the lower tiers based on
6 where the school system or school falls within the tiers on one of the two lists.
7 STEP FOUR: Calculate Supplemental Course Allocation
8 Pursuant to R.S. 17:4002.1 through 4002.6, the Supplemental Course
9 Allocation shall provide for the cost of secondary course choices specifically
10 approved by the State Board of Elementary and Secondary Education. For each city
11 and parish school system and other public school, the allocation shall equal the
12 number of students enrolled in grades 7 through 12 as of February 1 each year
13 multiplied by $59 per pupil.
14 Formula:
15 Supplemental Course Allocation for School Systems or Other Public
16 Schools
17 Equals
18 Supplemental Course Allocation Per Pupil
19 Multiplied By
20 Number of Students in Grades 7 through 12
21 If the entire allocation is not committed by the city or parish public school
22 systems or other public school by a date set forth by the Louisiana Department of
23 Education, the original allocation will be reduced by the uncommitted amount. The
24 total uncommitted amount from each city or parish public school systems or other
25 public school will be reallocated to those city or parish public school systems or
26 other public schools that obligated one hundred percent of their original allocation
27 based on criteria set forth by the Louisiana Department of Education.
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1 STEP FIVE: Emergency Assistance Allocation
2 In August 2020 Hurricane Laura altered the orderly delivery of elementary and
3 secondary education services in certain school systems and schools. Recovery and
4 the return to normalcy in the delivery of educational services is indeterminable in
5 some schools. Devastating natural disasters such as Hurricane Laura present budget
6 challenges for impacted school systems and schools. Emergency Assistance is
7 provided to mitigate the extreme financial loss associated with the significant exit
8 of enrolled students as the result of this natural disaster and allow devastated school
9 systems and schools to maintain as close as possible its prior revenue sources to help
10 with recovery. An Emergency Assistance Allocation is provided in addition to and
11 does not impact or replace the 2020-21 Minimum Foundation Program formula final
12 allocations for Levels 1, 2, and 3. All other provisions of SCR 3 of the 2019
13 Regular Session of the Legislature remain in effect for the impacted school systems
14 and schools.
15 Those school systems receiving and enrolling displaced students will be able to count
16 those students in the October 1, 2020 or February 1, 2021 student counts and be
17 compensated according to the established Mid-Year Adjustment process specified
18 in SCR 3.
19 An Emergency Assistance Allocation will be provided to school systems or schools
20 if the following eligibility criteria is met:
21 1. Parish in which school system or school is physically located is named in
22 a federal Disaster Declaration as a result of Hurricane Laura in August 2020
23 as being eligible for Individual Assistance and Public Assistance, Categories
24 A through G, and
25 2. Experienced a ten percent (10%) or greater decrease in the October 1,
26 2020 student count as compared to the February 1, 2020 student count
27 attributable to this disaster.
28 Upon qualifying for both of the eligibility criteria stated above, an Emergency
29 Assistance Allocation will be provided as follows:
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1 In order to support recovery, an amount will be provided through an Emergency
2 Assistance Allocation to provide up to 90 percent of the 2020-21 Level 1, 2 and 3
3 State Cost Allocation excluding the 2019-20 Certificated and Non-Certificated Pay
4 Raises without the Mid-Year Adjustments. This allocation will be limited by the
5 amount appropriated for the Emergency Assistance Allocation. The calculation is as
6 follows:
7 The Mid-Year Adjustments for the 2020-21 formula will be calculated for each
8 qualifying school system or school. The Mid-Year Adjustments will be applied to
9 the 2020-21 Level 1, 2 and 3 State Cost Allocation excluding the 2019-20
10 Certificated and Non-Certificated Pay Raises for the qualifying school system or
11 school to equal the 2020-21 Level 1, 2 and 3 State Cost Allocation excluding the
12 2019-20 Certificated and Non-Certificated Pay Raises with the Mid-Year
13 Adjustments.
14 If the 2020-21 Level 1, 2 and 3 State Cost Allocation excluding the 2019-20
15 Certificated and Non-Certificated Pay Raises with the Mid-Year Adjustments is less
16 than 90 Percent of the 2020-21 Level 1, 2 and 3 State Cost Allocation excluding the
17 2019-20 Certificated and Non-Certificated Pay Raises without the Mid-Year
18 Adjustments, then an Emergency Assistance Allocation will be provided.
19 The Emergency Assistance Allocation will be equal to the difference between 90
20 Percent of the 2020-21 Level 1, 2 and 3 State Cost Allocation excluding the 2019-20
21 Certificated and Non-Certificated Pay Raises without the Mid-Year Adjustments and
22 the 2020-21 Level 1, 2 and 3 State Cost Allocation excluding the 2019-20
23 Certificated and Non-Certificated Pay Raises with the Mid-Year Adjustments.
24 If the appropriated amount is less than the Emergency Assistance Allocation, the
25 Emergency Assistance Allocation for each school system or school will be reduced
26 proportionately based on the percent each school system or school is of the
27 Emergency Assistance Allocation.
28 2.Allocations for Other Public Schools
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1 STEP ONE: Louisiana State University, Southern University, and University
2 of Louisiana at Lafayette Laboratory Schools
3 1. State Cost Allocation
4 a. The February 1 Student Membership count at the Louisiana
5 State University, Southern University, and University of Louisiana
6 at Lafayette Lab Schools shall be multiplied by the Average State
7 Cost Allocation Per Pupil to equal the Louisiana State University,
8 Southern University, and University of Louisiana at Lafayette Lab
9 Schools State Cost Allocation.
10 b. Funds appropriated for these schools shall be allocated to the
11 institution of higher education operating such a school. Each such
12 institution of higher education shall ensure the equitable expenditure
13 of such funds to operate such schools.
14 STEP TWO: Legacy Type 2 Charter Schools
15 A Legacy Type 2 Charter school is a Type 2 Charter school approved by the State
16 Board of Elementary and Secondary Education before July 1, 2008.
17 1. State Cost Allocation
18 a. Any Legacy Type 2 Charter school shall annually be allocated
19 funds as determined by applying the formula contained in R.S.
20 17:3995.
21 b. The State Cost Allocation equals the number of students
22 multiplied by the State Per Pupil for the system where the student
23 resides.
24 2. Local Cost Allocation
25 a. Any Legacy Type 2 Charter school shall annually be allocated
26 funds as determined by applying the formula contained in R.S.
27 17:3995.
28 b. The Local Cost Allocation equals the number of students
29 multiplied by the Local Per Pupil for the system where the student
30 resides.
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1 c. For any student enrolled in a Legacy Type 2 Charter school,
2 the Local Cost Allocation shall be funded by the State.
3 3. The exclusion of any portion of local revenues specifically dedicated
4 by the legislature or by voter approval to capital outlay or debt
5 service shall be applicable only to a charter school housed in a
6 facility or facilities provided by the district in which the charter
7 school is located.
8 STEP THREE: Office of Juvenile Justice (OJJ) Schools
9 1. Eligible Schools - Any elementary and secondary school operated by
10 the Office of Juvenile Justice (OJJ) in a secure care facility shall be
11 considered a public elementary or secondary school and, as such, the
12 Office of Juvenile Justice (OJJ) shall be annually appropriated funds
13 for these students.
14 2. Eligible Students - Each student counted in the prior year average
15 daily membership, as defined by the State Board of Elementary and
16 Secondary Education in the Student Membership Definition, is
17 calculated by dividing the number of days the student is under the
18 guidance and direction of teachers by the total instructional days
19 during the specified school year.
20 3. Allocation - The Office of Juvenile Justice (OJJ) shall annually be
21 allocated funds for the eligible students. For each student enrolled in
22 these schools, both a State Cost Allocation and a Local Cost
23 Allocation shall be provided.
24 4. State Cost Allocation
25 a. The State Cost Allocation is equal to the State Cost Allocation
26 Per Pupil for the system where each student resided prior to
27 adjudication multiplied by the prior year average daily membership
28 of the Office of Juvenile Justice schools.
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1 b. The State Cost Allocation Per Pupil allocation shall be
2 adjusted based on a factor determined by the Louisiana Department
3 of Education to provide for the differential in the number of
4 educational days provided to the students in the custody of the Office
5 of Juvenile Justice (OJJ).
6 c. Additionally, the State Cost Allocation Per Pupil shall be
7 adjusted based on a factor determined by the Louisiana Department
8 of Education to recognize the increased number of special education
9 students in the Office of Juvenile Justice (OJJ) schools relative to the
10 state average special education student population.
11 d. The average daily membership will be reconciled on an
12 annual basis using the latest available data.
13 5. Local Cost Allocation
14 a. Each student counted in the prior year average daily
15 membership, as defined by the State Board of Elementary and
16 Secondary Education, shall be provided for and funded from the
17 minimum foundation program a Local Cost Allocation Per Pupil
18 equal to the Local Cost Allocation Per Pupil for the district where the
19 student resided prior to adjudication.
20 b. The Local Cost Allocation is equal to the Local Cost
21 Allocation Per Pupil for the system were each student resided prior
22 to adjudication multiplied by the prior year average daily
23 membership of the Office of Juvenile Justice schools.
24 c. For the purpose of the Local Cost Allocation Per Pupil, the
25 average daily membership of the Office of Juvenile Justice (OJJ)
26 shall be included in the membership counts of the city, parish, or
27 other local public school board in which the student resided prior to
28 adjudication to the Office of Juvenile Justice.
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1 d. For a district(s) that shares local revenue, the allocation for
2 the Office of Juvenile Justice will be completed before the
3 calculation of local revenues.
4 e. The Local Cost Allocation Per Pupil shall be funded with a
5 transfer of the MFP monthly amount representing the Local Cost
6 Allocation Per Pupil from the city, parish, or other local public school
7 board in which the attending students resided prior to adjudication to
8 the Office of Juvenile Justice (OJJ).
9 f. The average daily membership will be reconciled on an
10 annual basis using the latest available data.
11 3. Mid-Year Student Allocations
12 a. Student counts in October and February may result in
13 mid-year allocation adjustments for the following: City and parish
14 school systems, Recovery School District, New Type 2 Charter
15 schools, Legacy Type 2 Charter schools, Type 3B Charter schools,
16 Louisiana State University, Southern University, and University of
17 Louisiana at Lafayette Lab schools, Louisiana School for Math,
18 Science and the Arts (LSMSA), New Orleans Center for Creative
19 Arts (NOCCA), and THRIVE.
20 b. If the current year October 1 Mid-Year Student Count is more
21 or less than the prior year February 1 student count, an adjustment to
22 the current year allocation shall be made for each student gained or
23 lost. The October adjustment equals the number of students gained
24 or lost times the annual State Cost per pupil allocation amount for the
25 system or school in which the change occurred. The February
26 adjustment equals the number of students gained or lost times
27 one-half of the State Cost per pupil allocation for the system or
28 school in which the change occurred.
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1 c. Individual adjustments shall be made for increases or
2 decreases in the October or February Mid-Year Student Counts for
3 the Recovery School District, the system of prior jurisdiction, and
4 Type 5 Charter schools.
5 d. Mid-Year adjustments for the Recovery School District shall
6 utilize the final State Cost per pupil allocation for the system of prior
7 jurisdiction.
8 e. If the Recovery School District qualifies for an October
9 Mid-Year Adjustment to the State Cost per pupil allocation, a
10 Mid-Year adjustment shall also be made to the Local Cost per pupil
11 allocation for the system of prior jurisdiction. The October Local
12 Cost per pupil allocation shall be recalculated based on updated
13 revenue data for the system of prior jurisdiction. There shall be no
14 recalculation of the Local Cost per pupil allocation in conjunction
15 with the February 1 student count.
16 f. City, Parish, or Local public school systems or schools in the
17 first year of operation are not eligible for an October Mid-Year
18 Adjustment. However, their allocation will be finalized using October
19 1 data. The newly opened city, parish, or local public school systems
20 or schools will qualify for the February 1 mid-year adjustment.
21 g. October and February Mid-Year Adjustments shall be
22 combined and applied in the March through June payments.
23 Total MFP State Cost Allocation
24 Formula:
25 Total MFP State Cost Allocation
26 Equals
27 Level 1 State Cost Allocation
28 Plus
29 Level 2 State Cost Allocation
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1 Plus
2 Level 3 State Cost Allocation
3 Plus
4 Level 4 State Cost Allocation
5 II. FORMULA CALCULATIONS FOR STATE-APPROVED PUBLIC
6 SCHOOLS
7 A. Recovery School District
8 1. State Cost Allocation
9 a. Once all final calculations are made, the final State Cost
10 Allocation Per Pupil Amount for the city or parish school
11 system which counted the Recovery School District students
12 will be multiplied by the February 1 Recovery School District
13 Student Membership Count to equal the Recovery School
14 District State Cost Allocation.
15 b. In a system with one or more Type 3B charter schools, if
16 the Type 3B charter is not its own LEA, the local school
17 system shall distribute minimum foundation program formula
18 funds to each Type 3B charter school in the system pursuant
19 to calculations determined by the Louisiana Department of
20 Education. If the Type 3B charter is its own LEA, such
21 payments shall be made to the Type 3B charter school by the
22 Louisiana Department of Education. Such calculations shall
23 include differentiated funding weights for certain students,
24 including students identified as being eligible for special
25 education services. The calculations shall ensure equity so
26 that each Type 3B charter school in the system receives a
27 per-pupil amount equal to the amount a Type 5 charter school
28 located in the same parish or school system boundary would
29 have received from the Recovery School District (RSD).
30 2. Local Cost Allocation
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1 a. In addition to the State Cost Allocation, the Recovery School
2 District shall receive an applicable Local Cost Allocation.
3 Formula:
4 Local Cost Allocation Per Pupil
5 Equals
6 Projected Local Revenues from District of Prior Jurisdiction
7 Divided by
8 Total School District Membership (Recovery School District Student
9 Membership Count plus Student Membership Count for the system of
10 prior jurisdiction plus New Type 2 Charter school students residing in
11 the jurisdiction)
12 b. To begin the fiscal year, the Local Cost allocation is based on
13 eligible projected local revenues for the most recent prior fiscal year
14 from the city or parish school district that had jurisdiction of the
15 school prior to its transfer.
16 c. For purposes of the Recovery School District calculation,
17 local revenue is defined to include revenue from the following
18 sources, excluding any portion which has been specifically dedicated
19 by the legislature or by voter approval to capital outlay or debt
20 service, per the definitions in the Annual Financial Report (AFR) and
21 the Louisiana Accounting and Uniform Governmental Handbook as
22 reported to the Louisiana Department of Education:
23 1. Sales and use taxes, less any tax collection fee paid by the
24 school system
25 2. Ad valorem taxes, less any tax collection fee paid by the
26 school system
27 3. Earnings from sixteenth section lands owned by the school
28 system
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1 d. The exclusion of any portion of local revenues specifically
2 dedicated by the legislature or by voter approval to capital outlay or
3 debt service shall be applicable only to a charter school housed in a
4 facility or facilities provided by the system in which the charter
5 school is located.
6 e. The projected local revenues shall be divided by the Total
7 School District Membership Count including the Recovery School
8 District Student Membership Count, both operated and charter
9 schools, plus the Student Membership Count of the system of prior
10 jurisdiction. If any New Type 2 Charter School student resides within
11 the physical boundaries of the system of prior jurisdiction, this school
12 the student attends shares in the local revenues of the system of prior
13 jurisdiction. As a result, the New Type 2 Charter School Student
14 Membership Count of the students residing in the jurisdiction will be
15 added to the Recovery School District and the system of prior
16 jurisdiction Student Membership Count.
17 f. The Local Cost Allocation for the Recovery School District
18 is determined by multiplying the local revenue per pupil times the
19 number of Recovery School District students used in the MFP final
20 allocation.
21 Formula:
22 Local Cost Allocation
23 Equals
24 Projected Local Revenues from District of Prior Jurisdiction Per Pupil
25 Multiplied By
26 Recovery School District Student Membership Count
27 g. Once the local amount is determined, it is adjusted to a
28 monthly amount that is transferred from the MFP monthly allocation
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1 of the city, parish, or other local public school board of prior
2 jurisdiction to the Recovery School District.
3 h. Based on the October 1 Student Membership Count, the local
4 revenue allocation per student will be recalculated and there will be
5 a corresponding adjustment in the local revenue allocation. No
6 recalculation of the local revenues per student will occur as a result
7 of the February 1 Student Count adjustment.
8 i. During the third quarter of the fiscal year, the local revenue
9 allocation per student shall be adjusted to reflect actual prior year
10 local revenue data.
11 j. A final reconciliation will occur based upon the receipt of the
12 annual audited financial statements of the system of prior
13 jurisdiction. If an increase or decrease in local revenue collections
14 exists, the state superintendent may establish a payment schedule. In
15 the event that the fiscal status of the system of prior jurisdiction or
16 the Recovery School District changes during the fiscal year or on or
17 before the final reconciliation, the state superintendent may adjust the
18 local revenue based on the revenues identified.
19 3. Monies appropriated to the Recovery School District, except for
20 administrative costs, that are attributable to the transfer of a school from a prior
21 school system and monies allocated or transferred from the prior system to the
22 Recovery School District shall be expended solely on the operation of schools
23 transferred from the prior system to the jurisdiction of the Recovery School District.
24 B.New Type 2 Charter Schools
25 A New Type 2 Charter school is a Type 2 Charter school approved after July 1, 2008
26 by the State Board of Elementary and Secondary Education.
27 1. State Cost Allocation
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1 a. Any New Type 2 Charter School shall annually be provided
2 a State Cost Allocation as determined by applying the formula
3 contained in R.S. 17:3995.
4 b. The State Cost Allocation equals the number of students
5 multiplied by the State Cost Allocation Per Pupil for the system in
6 which the student resides.
7 c. Mid-Year Adjustments shall adhere to the guidelines
8 established in this document.
9 2. Local Cost Allocation
10 a. Any New Type 2 Charter school shall annually be provided
11 a Local Cost Allocation by applying the formula contained in R.S.
12 17:3995.
13 b. The Local Cost Allocation equals the number of students
14 multiplied by the Local Cost Allocation Per Pupil for the system in
15 which the student resides.
16 c. One exception to R.S. 17:3995 is that the Local Cost
17 allocation will be funded with a transfer of the MFP monthly amount
18 representing the Local Cost Allocation from the city or parish school
19 system in which the attending students reside.
20 d. The city or parish where students attending the New Type 2
21 Charter school reside is the local taxing authority and shall provide
22 the local support for the students.
23 e. Mid-Year Adjustments will adhere to the guidelines
24 established in this document.
25 3. Virtual Charter schools may receive, as approved by the State Board of
26 Elementary and Secondary Education, a lesser percentage of the state and
27 local amount calculated in R.S. 17:3995.
28 4. Where student attendance is from multiple school systems, the
29 Department of Education shall determine the Local Cost Allocation based on
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1 students reported by the schools. The student membership count of the New
2 Type 2 charter schools shall be included in the membership count of the city
3 or parish school board in which the student resides to determine the Local
4 Cost Allocation.
5 5. In the first year of operation, a New Type 2 Charter school shall be
6 allocated funding based on an estimated student count since a February 1
7 student count does not exist. The allocation will be finalized based on the
8 October 1 student count.
9 6. The exclusion of any portion of local revenues specifically dedicated by
10 the legislature or by voter approval to capital outlay or debt service shall be
11 applicable only to a charter school housed in a facility or facilities provided
12 by the district in which the charter school is located.
13 C. Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans
14 Center for Creative Arts (NOCCA), and THRIVE.
15 1. The Louisiana School for Math, Science and the Arts (LSMSA), New
16 Orleans Center for Creative Arts (NOCCA), and THRIVE shall be provided
17 both a State and Local Cost allocation.
18 2. State Cost Allocation
19 a. The State Cost Allocation shall be based on the State Cost
20 Allocation Per Pupil for the city or parish school system
21 where the attending students reside.
22 3. Local Cost Allocation
23 a. The Local Cost Allocation will be based on the Local Cost
24 Allocation for the city or parish school system where the
25 attending students reside.
26 b. For any student enrolled in LSMSA, NOCCA, or
27 THRIVE, the Local Cost Allocation Per Pupil shall be funded
28 by the State.
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1 c. Where student attendance is from multiple school systems,
2 the Department of Education shall determine the Local Cost
3 Allocation based on students reported by the schools.
4 III.FORMULA PROCEDURES
5 A. Preliminary Allocation
6 1. The minimum foundation program formula for the upcoming
7 fiscal year adopted by the State Board of Elementary and Secondary
8 Education, along with a preliminary allocation schedule representing
9 the estimated cost of the proposed formula, shall be submitted to the
10 Joint Legislative Committee on the Budget and to the House and
11 Senate Education Committees for consideration no later than March
12 15.
13 2. This preliminary allocation shall utilize student and other input
14 data available at the time.
15 B. Final Allocation
16 Final allocations for the fiscal year in which the formula takes effect will be
17 determined no later than June 30 of the preceding fiscal year. The latest
18 available data will be utilized to calculate the final allocation except that
19 student count estimates will be utilized for school systems or charter schools
20 opening for the first time in the fiscal year beginning July 1. For first-year
21 city, parish, or other public school systems or schools, the final allocation
22 will be based on the October 1 count, once available.
23 IV. FORMULA PAYMENTS
24 A. Payment Procedures
25 The Total MFP State Cost Allocation for city, parish, and other school
26 systems and schools will be converted to monthly payments from July
27 through June each year except payments will be made on Level 4 allocations
28 as data becomes available.
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1 B. Requested Payment Adjustments
2 If the city, parish, or other school systems and schools have documented
3 growth in students prior to the actual Mid-Year Student Counts in October
4 and February, a temporary change to the final allocation may be requested.
5 The State Superintendent is authorized to approve or deny this revision.
6 1. Sufficient documentation will be requested to substantiate this
7 requested allocation adjustment.
8 2. The adjusted allocation will remain in effect until the actual
9 October or February Mid-Year Student Count. Once the Mid-Year
10 Student Count is final, reconciliation will be completed and payments
11 adjusted accordingly.
12 C. Payment Adjustments for Audit Findings
13 Review and/or audit of the systems' or schools' data used in determining their
14 Minimum Foundation Program allocation may result in changes in final
15 statistical information. The Minimum Foundation Program allocation
16 adjustments necessary as a result of these audit findings will be made in the
17 following school year. These adjustments are applicable to the following:
18 city or parish school systems, Recovery School District, Type 2 Charter
19 schools, Type 3B Charter schools, Louisiana State University, Southern
20 University, and University of Louisiana at Lafayette Lab schools, Office of
21 Juvenile Justice (OJJ) schools, Louisiana School for Math, Science and the
22 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), and
23 THRIVE.
24 V. 70% EXPENDITURE REQUIREMENT
25 To provide for appropriate accountability of state funds while providing city, parish,
26 or local public school systems or other public schools flexibility in determining
27 specific expenditures, city, parish, or local public school systems or other public
28 schools must ensure that at least 70% of the city, parish, or local public school
29 system or other public school general fund expenditures are in the areas of
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1 instruction and school administration at the school building level as developed by the
2 Louisiana Department of Education and defined by the State Board of Elementary
3 and Secondary Education regulations.
4 VII. SEVERABILITY PROVISION
5 If any provision of this minimum foundation formula or the application thereof is
6 held invalid, such invalidity shall not affect other provisions or applications of this
7 minimum foundation formula which can be given effect without the invalid
8 provisions or applications, and to this end the provisions of this minimum foundation
9 formula are hereby declared severable. The severability provision hereof shall be
10 broadly construed so as to give effect to each and every possible provision or
11 application of this minimum foundation formula which is not specifically held
12 invalid, unlawful, or unconstitutional.
13 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
14approve the adjustments adopted by the State Board of Elementary and Secondary Education
15on October 14, 2020, to the Minimum Foundation Program formula previously adopted by
16the state board on March 13, 2019, and approved by the legislature in Senate Concurrent
17Resolution No. 3 of the 2019 Regular Session of the Legislature.
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)]
HCR 33 Original 2020 Second Extraordinary Session Garofalo
Provides for legislative approval of adjustments adopted by the State Bd. of Elementary and
Secondary Education (BESE) on Oct. 14, 2020, to the Minimum Foundation Program
formula adopted by the state board on March 13, 2019, and approved by the legislature in
SCR No. 3 of the 2019 R.S.
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