SLS 21RS-139 ORIGINAL
2021 Regular Session
SENATE CONCURRENT RESOL UTION NO. 2
BY SENATOR FIELDS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
BESE. Provides for legislative approval of the MFP formula for the 2021-2022 school year.
(7/1/21)
1 A CONCURRENT RESOL UTION
2 To provide for legislative approval of the formula developed by the State Board of
3 Elementary and Secondary Education pursuant to Article VIII, Section 13(B) of the
4 Constitution of Louisiana to determine the cost of a minimum foundation program
5 of education in all public elementary and secondary schools as well as to equitably
6 allocate the funds to parish and city school systems, and adopted by the board on
7 March 10, 2021.
8 WHEREAS, the minimum foundation program formula for the 2021-2022 Fiscal
9 Year as adopted by the State Board of Elementary and Secondary Education on March 10,
10 2021, reads as follows:
11 PROPOSED
12 FY 2020-2021 MINIMUM FOUNDATION PROGRAM FORMULA
13 The FY 2021-2022 Minimum Foundation Program (MFP) formula was adopted by
14 the State Board of Elementary and Secondary Education on March 10, 2021. The
15 formula determines allocations for city, parish, or other public school systems or
16 schools. The definition of city, parish, or local public school systems and schools
17 shall include city or parish school systems, Recovery School District including direct
18 operated and Type 5 charter schools, Louisiana School for Math, Science, and the
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1 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), Thrive Academy,
2 New Type 2 Charter schools, Legacy Type 2 Charter schools, Type 3B Charter
3 schools, Office of Juvenile Justice (OJJ) schools, and Louisiana State University,
4 Southern University, and University of Louisiana at Lafayette Lab schools. The
5 formula is divided into four calculations as follows:
6 Level 1 determines the minimum cost of education based on the education
7 needs of each student. The cost includes funding for students enrolled in city
8 and parish school systems, Recovery School District direct operated and
9 Type 5 Charter schools, New Type 2 Charter schools, and Type 3B Charter
10 schools. The cost is then shared equitably between the State and the city and
11 parish school systems based on the ability of the systems to support
12 education in their communities through local sales and property tax revenues.
13 Level 2 provides an incentive for city and parish school systems to support
14 education in their communities above the minimum level of financial support
15 required.
16 Level 3 provides specific legislative education funding to city, parish, or
17 other local public school systems or schools for Continuation of Certificated
18 and Support Worker pay raises, the Historical Formula Allocation, and
19 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
23 International Associate Teacher Salary and Stipends
24 Allocation, Career Development Allocation, High Cost
25 Services Allocation, Supplemental Course Allocation,
26 Certificated and Support Staff Pay Raise Allocations, and
27 Certified Mentor Teacher Stipend Allocations.
28 ! Allocations for State-approved public school systems or
29 schools including Legacy Type 2 Charter schools, Louisiana
30 State University, Southern University, and University of
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1 Louisiana at Lafayette Lab schools, New Orleans Center for
2 Creative Arts (NOCCA), Louisiana School for Math, Science,
3 and the Arts (LSMSA), Thrive Academy, and Office of
4 Juvenile Justice (OJJ) schools.
5 ! Mid-Year Allocation Adjustments to account for mid-year
6 increases and decreases in students in all city, parish, or other
7 local public school systems or schools.
8 State MFP funds shall only be expended for educational purposes.
9 Expenditures for educational purposes are those expenditures related to the
10 operational and instructional activities of city, parish, or other public school
11 systems or schools to include: instructional programs, pupil support
12 programs, instructional staff programs, school administration, general
13 administration, business services, operations and maintenance of plant
14 services, student transportation services, food services operations, enterprise
15 operations, community services operations, facility acquisition, and
16 construction services and debt services as defined by Louisiana Accounting
17 and Uniform Governmental Handbook, Bulletin 1929.
18 I. FORMULA CALCULATIONS
19 A. Level 1: Calculate State and Local Cost Allocation
20 1. Determine Educational Costs
21 Eligible students from the following school systems and schools will be counted in
22 both the Base and Weighted Student Memberships:
23 a. City and parish school systems.
24 b. State-Approved Public Schools - The student counts of New Type 2
25 Charter Schools shall be included in the membership and weighted
26 student counts of the city or parish school system in which the
27 student resides.
28 c. Recovery School District - The student membership and weighted
29 student counts of schools transferred to the Recovery School District,
30 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
29 Student Membership Definition, and students identified as an English Language
30 Learner are provided a weight of 22%.
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1 Career and Technical Education Weight - The formula recognizes that the cost of
2 providing materials and equipment, and teacher credentialing and training, for Career
3 and Technical Education courses is above and beyond the cost of traditional
4 academic education. Each secondary career and technical education course in which
5 a student is enrolled in both the fall and spring semesters is provided a weight of 6%.
6 Special Education Weight - The formula addresses the extra cost associated with
7 the delivery of services required in order to meet the needs of students with
8 disabilities. Students with disabilities that have an Individualized Education
9 Program (IEP) plan developed according to State Board of Elementary and
10 Secondary Education regulations are provided a weight of 150%.
11 Gifted and Talented Weight - The formula recognizes the cost of providing
12 educational services to Gifted and Talented students that have an Individualized
13 Education Program (IEP) Plan developed according to State Board of Elementary
14 and Secondary Education regulations and are provided a 60% weight.
15 Economy of Scale Weight - This weight is provided for city or parish school
16 systems to recognize a base amount of funding for fixed overhead costs that should
17 be provided when student populations equal 7,500 students or less. The Economy
18 of Scale Weight is calculated as a curvilinear weight of 20% at a student membership
19 count of zero down to 0% at a student membership count equal to or greater than
20 7,500. To calculate this weight, the February 1 Student Membership Count for each
21 city and parish school system is subtracted from 7,500 and divided by 37,500. The
22 result of this calculation is then multiplied by each system's February 1 Student
23 Membership Count to determine the weighted students.
24 STEP THREE: Determine Total Weighted Student Membership Count
25 Formula:
26 Total Weighted Student Membership Count
27 Equals
28 February 1 Student Membership Count (1.0)
29 Plus
30 Low Income and English Language Learner Weight
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1 Career and Technical Education Weight
2 Special Education Weight
3 Gifted and Talented Weight
4 Economy of Scale Weight
5 STEP FOUR: Identify the State and Local Base Cost Per Pupil
6 Formula:
7 The State and Local Base Cost Per Pupil shall equal $4,070.
8 STEP FIVE: Determine Total MFP Educational Costs
9 Formula:
10 Total MFP Educational Costs
11 Equals
12 Total Weighted Student Membership Count
13 Multiplied by
14 State and Local Base Cost Per Pupil
15 2. Determine State and Local Cost Allocation
16 The Total MFP Educational Costs are shared between the State and the city or parish
17 school systems. The ability of school systems to support the cost of education in
18 their communities is measured by the potential to raise local revenue. This potential
19 contribution is measured by the following three factors using the latest available data
20 as reported through the Annual Financial Report (AFR) as required by R.S. 17:92.
21 1. Local Property Tax Revenue Contribution
22 2. Local Sales Tax Revenue Contribution
23 3. Other Local Revenue Contribution
24 STEP ONE: Determine the Local Property Tax Revenue Contribution
25 Formula:
26 Local Property Tax Revenue Contribution
27 Equals
28 State Computed Property Tax Millage (debt and non-debt)
29 Times
30 Net Assessed Property Value
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1 Net Assessed Property Value Increase Cap - If a school system's Net Assessed
2 Property Value has increased equal to or greater than 10% over the prior year Net
3 Assessed Property Value, then the growth in the Net Assessed Property Value is
4 capped at 10%. This cap is applied on a year-to-year basis comparing the current
5 year Net Assessed Property Value to the prior year uncapped Net Assessed Property
6 Value.
7 Computed Property Tax Millage - The Computed Property Tax Millage is calculated
8 annually at the rate necessary to maintain a state and local allocation ratio of
9 65%/35%.
10 STEP TWO: Determine the Local Sales Tax Revenue Contribution
11 Formula:
12 Local Sales Tax Revenue Contribution
13 Equals
14 Computed Sales Tax Base (debt and non-debt) (including TIF areas)
15 Multiplied By
16 State Computed Sales Tax Rate
17 Mid-Year Rate Increases - If a local school system's sales tax goes into effect
18 during the fiscal year, the tax rate is prorated to an annual rate applicable for the total
19 revenue generated.
20 Sales Tax Increase Cap - If a system's Computed Sales Tax Base increased equal
21 to or greater than 15% over the Computed Sales Tax Base calculated in the prior year
22 formula, then the growth in the Computed Sales Tax Base will be capped at 15%
23 over the amount used in the prior year formula. This cap will be applied on a
24 year-to-year basis comparing the current year sales tax base to the prior year
25 uncapped sales tax base.
26 Computed Sales Tax Rate - The Computed Sales Tax Rate is calculated annually
27 at the rate necessary to maintain a state and local allocation ratio of 65%/35%.
28 STEP THREE: Determine Other Local Revenue Contribution
29 Formula:
30 Other Local Revenue Contribution
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1 Equals
2 State Revenue in lieu of taxes
3 Plus
4 Federal Revenue in lieu of taxes
5 Plus
6 50% of Earnings on Property
7 STEP FOUR: Determine Local Cost Allocation
8 Formula:
9 Local Cost Allocation
10 Equals
11 Property Tax Contribution
12 Plus
13 Sales Tax Contribution
14 Plus
15 Other Revenues Contribution
16 STEP FIVE: Determine State Cost Allocation
17 Formula:
18 State Cost Allocation
19 Equals
20 Total State and Local Cost
21 Minus
22 Local Cost Allocation
23 Minimum State Cost Allocation - In no event shall the State Cost Allocation be less
24 than 25% of Total Level 1 Cost for any city or parish school system.
25 B. Level 2: Incentive for Local Effort
26 Level 2 provides incentives for city and parish school systems that contribute a
27 greater proportion of local revenues towards the cost of education in their
28 communities by increasing local property and sales tax revenues. This effort is
29 measured using the latest available data for the following sources of revenue as
30 reported in the Annual Financial Report (AFR) as required in R.S. 17:92.
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1 1. Total Sales Taxes
2 2. Total Property Taxes
3 3. State and Federal Revenue in Lieu of Taxes
4 4. 50% Earnings on Property Revenue
5 STEP ONE: Determine Eligible Local Revenue
6 Formula:
7 Eligible Local Revenue
8 Equals
9
10 Total Sales Tax Revenue
11 Plus
12 Total Property Tax Revenue
13 Plus
14 State and Federal Revenue in Lieu of Taxes
15 Plus
16 50% of Earnings on Property Revenue
17 STEP TWO: Determine Local Revenue Eligible for Incentive
18 Formula:
19
20 Local Revenue Eligible for Incentive
21 Equals
22 Eligible Local Revenue
23 Minus
24 Local Cost Allocation
25 STEP THREE: Determine the Limit on Revenue Eligible for Incentive
26 Formula:
27
28 Limit on Revenue Eligible for Incentive
29 Equals
30 Total State and Local Cost Allocation Multiplied by 34%
31 STEP FOUR: Determine Local Support of Level 2 Incentive
32 Formula:
33 Local Support of Level 2 Incentive
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1 Equals
2 Lesser of Local Revenue Eligible for Incentive or Limit on Local
3 Revenue Eligible for Incentive
4 Multiplied by
5 Local Cost Allocation Percentage (Level 1)
6 Multiplied by
7 Level 2 Incentive Factor
8 Level 2 Incentive Factor - The Level 2 Incentive Factor determines the amount of
9 local support required in Level 2. In FY 2014-2015, the Level 2 Incentive Factor is
10 established at 1.72.
11 STEP FIVE: Determine State Cost of Level 2 Incentive
12 Formula:
13 State Support of Level 2 Incentive
14 Equals
15 Lesser of Local Revenue Eligible for Incentive or Limit on Local
16 Revenue Eligible for Incentive
17 Minus
18 Local Support of Level 2 Incentive
19 C. Level 3: Legislative Allocations
20 Level 3 provides funding for three programs that address funding for school systems
21 and schools regarding teacher and support worker pay raises, historical formula
22 allocations, and mandated operating costs, and are in addition to allocations provided
23 in Level 1 and 2. These allocations are as follows:
24 Formula:
25 Total Level 3 Legislative Allocations
26 Equals
27 Continuation Pay Raises
28 Plus
29 Historical Formula Allocation
30 Plus
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1 Mandated Costs in Health Insurance, Retirement, and Fuel
2 STEP ONE: Calculate Continuation Funding for Pay Raises
3 1. Certificated Personnel Pay Raises were implemented in four recent years to
4 assist in increasing Teacher and School Leader pay to the Southern Regional
5 Average. These funds continue to be provided directly to systems and schools to
6 support these increased salaries.
7 a. Certificated Personnel Pay Raises provided in 2001-2002, 2006-2007,
8 2007-2008, and 2008-2009 will continue for each school system and school
9 based on the calculated per pupil amount times the February 1 Student
10 Membership Count.
11 2. Non-certificated Support Worker Pay Raises were implemented in three
12 recent years to assist with increasing these salaries.
13 a. Non-certificated Support Worker Pay Raises provided in 2002-2003,
14 2006-2007, and 2007-2008 will continue for each school system and school
15 based on the calculated per pupil amount times the February 1 Student
16 Membership Count.
17 3. This provision applies to city and parish school systems, Recovery School
18 District, New Orleans Center for Creative Arts (NOCCA), Louisiana School for
19 Math, Science, and the Arts (LSMSA), Thrive Academy, Legacy Type 2 Charter
20 Schools, New Type 2 Charter Schools, Type 3B Charter Schools, Louisiana State
21 University, Southern University, and University of Louisiana at Lafayette Lab
22 schools, and Office of Juvenile Justice (OJJ).
23 STEP TWO: Calculate Historical Formula Allocations
24 Allocations for Insurance and Pay Raises - The following school systems
25 are being provided continuing funding for the 1994 insurance supplement
26 and employee pay raises provided by the Legislature beginning in 1997
27 through 1999: East Baton Rouge, Iberville, Jefferson, Lafayette,
28 Plaquemines, Pointe Coupee, St. Charles, St. James, and West Feliciana.
29 Redistribution Allocation - After setting aside the insurance and pay raise
30 funding, the balance of the "Hold Harmless" funding was removed from
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1 these school districts over ten years from 2006-2007 to 2016-2017:
2 Concordia, East Baton Rouge, Evangeline, Iberville, Jefferson, Plaquemines,
3 St. Charles, St. James, and West Feliciana.
4 The amount of funding removed from the districts listed above is reserved
5 and redistributed to the remaining city, parish or other local public school
6 systems or schools. The total amount is divided by the total number of
7 students within these same city, parish or other local public school systems
8 or schools to calculate a per pupil amount. The allocation is determined
9 using the per pupil amount multiplied by the current year student count.
10 STEP THREE: Determine Allocation for Increasing Mandated Costs in Health
11 Insurance, Retirement, and Fuel
12 City, parish or other local public school systems or schools shall receive a
13 minimum of $100.00 for each student in the prior year February 1
14 membership to offset these increasing operational costs.
15 The following formula is applied to determine the Level 1, 2, and 3 State Cost
16 Allocation Per Pupil:
17 Formula:
18 Level 1, 2, and 3 State Cost Allocation Per Pupil
19 Equals
20 Level 1 State Cost Allocation Per Pupil
21 Plus
22 Level 2 State Cost Allocation Per Pupil
23 Plus
24 Level 3 State Cost Allocation Per Pupil
25 D. Level 4: Supplementary Allocations
26 1. Specific Needs Allocations
27 Specific Needs Allocations provide funding for four allocations for specific purposes
28 and is in addition to system level allocations from Levels 1, 2, and 3. These
29 allocations are as follows:
30 Formula:
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1 Total Level 4 Supplementary Allocations
2 Equals
3 International Language Associate Program Salary and Stipend
4 Allocation
5 Plus
6 Career Development Allocation
7 Plus
8 High Cost Services Assistance Allocation
9 Plus
10 Supplemental Course Allocation
11 STEP ONE: Calculate International Language Associate Salary and Stipend
12 Allocation
13 Salary Allocation - Any city, parish, or other public school system or school
14 employing an International Language Associate or a graduate of the Escadrille
15 Louisiane program shall receive a supplemental allocation from State Board of
16 Elementary and Secondary Education of $21,000 per teacher. The state shall
17 maintain support of the International Language Associate program at a maximum of
18 300 International Language Associates employed in any given year.
19 These teachers shall be paid by the employing city, parish, or other local
20 public school system or school at least the state average classroom teacher salary
21 (without PIP) by years of experience and degree beginning with year three. Of the
22 $21,000 allocation, $20,000 shall be allocated to the school where the teacher is
23 employed and the funds used to support the total cost of the teacher salary, and the
24 remaining amount shall be associated with costs of VISA sponsorship pursuant to
25 State Board of Elementary and Secondary Education regulations.
26 Stipend Allocation - First year teachers will receive an installation incentive
27 of an additional $6,000; second and third year teachers will receive a retention
28 incentive of an additional $4,000. These amounts must be provided to each
29 International Associate Teacher or Escadrille Louisiane graduate by each school
30 district or school in which they are employed.
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1 STEP TWO: Career Development Allocation
2 The cost of providing materials and equipment and teacher credentialing and
3 training to attain a statewide industry-based credential is above and beyond the cost
4 typically required for high school courses. An allocation will be provided to support
5 the development of these technical courses required for statewide credentials in city
6 and parish school systems and other public schools.
7 The first step in the allocation is to calculate six percent (6%) of the MFP
8 State and Local Base Cost Per Pupil to determine the Career Development Per Pupil
9 Amount. The Career Development Per Pupil Amount will be provided for each
10 qualifying student course enrollment in grades 9 through 12.
11 If a city or parish school system receives less than $25,000 from the Career
12 Development Per Pupil Amount, then the city or parish school system will be
13 provided an economies of scale minimum allocation of $25,000. If other public
14 school systems and schools containing grades 9 through 12 receive less than $10,000
15 from the Per Pupil Amount, then the other public school systems and schools
16 containing grades 9 through 12 will be provided an economies of scale minimum
17 allocation of $10,000.
18 Formula:
19 Career Development Allocation Per Pupil
20 Equals
21 MFP State and Local Base Cost Per Pupil
22 Multiplied By
23 Six Percent (6%)
24 Formula:
25 Career Development Allocation
26 Equals
27 Career Development Allocation Per Pupil
28 Multiplied By
29 Qualifying Student Course Enrollments
30 in Grades 9 through 12
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1 STEP THREE: Calculate High Cost Services Assistance
2 High cost services for students with disabilities generate a particular budget
3 challenge for city, parish, and other public school systems and schools.
4 In an effort to assist with these expenses, an allocation will be provided to
5 city, parish, and other public school systems and schools which submit
6 documentation as required by the Louisiana Department of Education substantiating
7 that the prior year cost of services for a specific student exceeds three times the most
8 recent state average total expenditure per pupil amount.
9 Once costs associated with providing services for a student with a disability
10 or disabilities have been verified, the city or parish school system or other public
11 school will be eligible to receive an allocation to assist with these costs. The
12 allocation will be limited by the amount budgeted for the High Cost Services
13 Assistance Allocation. So as to be equitably distributed, the total allocation provided
14 to city and parish school systems versus other public schools shall be proportional
15 to the share of total qualifying applications submitted by city and parish school
16 systems versus other public schools.
17 The first step in the allocation will be to calculate the impact of these costs
18 on the budget of the school system or school using the latest available state and local
19 revenue data. The High Cost Services requested for reimbursement will be reduced
20 by the MFP state and local amount allocated on behalf of each student from Levels
21 1, 2, and 3. The next step will rank the Percent (%) Impact from highest to lowest
22 percent, with two separate rank listings for school systems and other public schools.
23 Formula:
24 Percent (%) Impact on Budget
25 Equals
26 Cost of Services
27 Divided By
28 Total State and Local Revenue
29 The two ranked listings will be divided into four tiers and allocations will be
30 provided based on a percentage from one hundred percent reimbursement in the
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1 highest funded tier with smaller percentages reimbursed in the lower tiers based on
2 where the school system or school falls within the tiers on one of the two lists.
3 STEP FOUR: Calculate Supplemental Course Allocation
4 Pursuant to R.S. 17:4002.1 through 4002.6, the Supplemental Course
5 Allocation shall provide for the cost of secondary course choices specifically
6 approved by the State Board of Elementary and Secondary Education. For each city
7 and parish school system and other public school, the allocation shall equal the
8 number of students enrolled in grades 7 through 12 as of February 1 each year
9 multiplied by $59 per pupil.
10 Formula:
11 Supplemental Course Allocation for School Systems or Other Public
12 Schools
13 Equals
14 Supplemental Course Allocation Per Pupil
15 Multiplied By
16 Number of Students in Grades 7 through 12
17 If the entire allocation is not committed by the city or parish public school
18 systems or other public school by a date set forth by the Louisiana Department of
19 Education, the original allocation will be reduced by the uncommitted amount. The
20 total uncommitted amount from each city or parish public school systems or other
21 public school will be reallocated to those city or parish public school systems or
22 other public schools that obligated one hundred percent of their original allocation
23 based on criteria set forth by the Louisiana Department of Education.
24 STEP FIVE: Calculate 2019-20 Certificated and Non-Certificated Pay Raises
25 1. Certificated Personnel Pay Raise
26 Each city, parish, or other public school district or school shall receive
27 $1,000 plus 26.0% for the employer contribution to the appropriate
28 retirement system based on the staffing data submitted to the official
29 department personnel data reporting system as of October 1 to provide an
30 across the board $1,000 pay raise and any associated retirement for K-12
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1 classroom educators and other certificated K-12 personnel defined per
2 Louisiana Department of Education Bulletin 1929 to include:
3 Teachers (all function codes 1000-2200s, object code 112);
4 Therapists/Specialists/Counselors (function codes 1000-2200s, object
5 code 113); School Site-based Principals, Assistant Principals, and
6 Other School Administrators (function code 2400s, object code 111);
7 Central Office Certificated Administrators (function codes 1000-2200
8 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
9 Nurses (function code 2134, object code 118); and Sabbaticals
10 (function codes 1000-2200s, 2134, and 2400s, object code 140).
11 2. Non-Certificated Personnel Pay Raise
12 Each city, parish, or other public school district or school shall receive $500
13 plus 29.4% for the employer contribution to the appropriate retirement
14 system based on the staffing data submitted to the official department
15 personnel data reporting system as of October 1 to provide an across the
16 board $500 pay raise and associated retirement for non-certificated K-12
17 personnel defined per Louisiana Department of Education Bulletin 1929 to
18 include:
19 Aides (function codes 1000-4900s, object code 115); Support
20 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
21 2324, 2831 and 2832) and 2500-4900s, object code 111);
22 Clerical/Secretarial (function codes 1000-4900s, object code 114);
23 Service Workers (function codes 1000-4900s, object code 116);
24 Skilled Craftsmen (function codes 1000-4900s, object code 117);
25 Degreed Professionals (function codes 1000-4900s, (excluding
26 2134s) object code 118); and Other Personnel (function codes
27 1000-4900s, object codes 100, 110 and 119).
28 STEP SIX: Calculate 2021-22 Certificated and Non-Certificated Pay Raises
29 1. Certificated Personnel Pay Raise
30 Each city, parish, or other public school district or school shall receive $400
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1 plus 25.2% for the employer contribution to the appropriate retirement
2 system based on the staffing data submitted to the official department
3 personnel data reporting system as of October 1 to provide an across the
4 board $400 pay raise and any associated retirement for K-12 classroom
5 educators and other certificated K-12 personnel defined per Louisiana
6 Department of Education Bulletin 1929 to include:
7 Teachers (all function codes 1000-2200s, object code 112);
8 Therapists/Specialists/Counselors (function codes 1000-2200s, object
9 code 113); School Site-based Principals, Assistant Principals, and
10 Other School Administrators (function code 2400s, object code 111);
11 Central Office Certificated Administrators (function codes 1000-2200
12 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
13 Nurses (function code 2134, object code 118); and Sabbaticals
14 (function codes 1000-2200s, 2134, and 2400s, object code 140).
15 2. Non-Certificated Personnel Pay Raise
16 Each city, parish, or other public school district or school shall receive $200
17 plus 28.7% for the employer contribution to the appropriate retirement
18 system based on the staffing data submitted to the official department
19 personnel data reporting system as of October 1 to provide an across the
20 board $200 pay raise and associated retirement for non-certificated K-12
21 personnel defined per Louisiana Department of Education Bulletin 1929 to
22 include:
23 Aides (function codes 1000-4900s, object code 115); Support
24 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
25 2324, 2831 and 2832) and 2500-4900s, object code 111);
26 Clerical/Secretarial (function codes 1000-4900s, object code 114);
27 Service Workers (function codes 1000-4900s, object code 116);
28 Skilled Craftsmen (function codes 1000-4900s, object code 117);
29 Degreed Professionals (function codes 1000-4900s, (excluding
30 2134s) object code 118); and Other Personnel (function codes
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1 1000-4900s, object codes 100, 110 and 119).
2 STEP SEVEN: Calculate Certificated Mentor Teacher Stipend Allocation
3 Certificated Mentor Teachers serving in the role of a Mentor Teacher based on the
4 staffing data submitted to the official department personnel data reporting system as of
5 October 1 will receive a stipend of $2,000. This amount must be provided to each mentor
6 teacher by each school district or school in which they are employed.
7 2. Allocations for Other Public Schools
8 STEP ONE: Louisiana State University, Southern University, and University
9 of Louisiana at Lafayette Laboratory Schools
10
11 1. State Cost Allocation
12 a. The February 1 Student Membership count at the Louisiana
13 State University, Southern University, and University of Louisiana at
14 Lafayette Lab Schools shall be multiplied by the Average State Cost
15 Allocation Per Pupil to equal the Louisiana State University, Southern
16 University, and University of Louisiana at Lafayette Lab Schools State Cost
17 Allocation.
18 b. Funds appropriated for these schools shall be allocated to the
19 institution of higher education operating such a school. Each such institution
20 of higher education shall ensure the equitable expenditure of such funds to
21 operate such schools.
22 STEP TWO: Legacy Type 2 Charter Schools
23 A Legacy Type 2 Charter school is a Type 2 Charter school approved by the State
24 Board of Elementary and Secondary Education before July 1, 2008.
25 1. State Cost Allocation
26 a. Any Legacy Type 2 Charter school shall annually be allocated
27 funds as determined by applying the formula contained in R.S. 17:3995.
28 b. The State Cost Allocation equals the number of students
29 multiplied by the State Per Pupil for the system where the student resides.
30 2. Local Cost Allocation
31 a. Any Legacy Type 2 Charter school shall annually be allocated
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1 funds as determined by applying the formula contained in R.S. 17:3995.
2 b. The Local Cost Allocation equals the number of students
3 multiplied by the Local Per Pupil for the system where the student resides.
4 c. For any student enrolled in a Legacy Type 2 Charter school,
5 the Local Cost Allocation shall be funded by the State.
6 3. The exclusion of any portion of local revenues specifically dedicated
7 by the legislature or by voter approval to capital outlay or debt
8 service shall be applicable only to a charter school housed in a
9 facility or facilities provided by the district in which the charter
10 school is located.
11 STEP THREE: Office of Juvenile Justice (OJJ) Schools
12 1. Eligible Schools - Any elementary and secondary school operated by
13 the Office of Juvenile Justice (OJJ) in a secure care facility shall be
14 considered a public elementary or secondary school and, as such, the
15 Office of Juvenile Justice (OJJ) shall be annually appropriated funds
16 for these students.
17 2. Eligible Students - Each student counted in the prior year average
18 daily membership, as defined by the State Board of Elementary and
19 Secondary Education in the Student Membership Definition, is
20 calculated by dividing the number of days the student is under the
21 guidance and direction of teachers by the total instructional days
22 during the specified school year.
23 3. Allocation - The Office of Juvenile Justice (OJJ) shall annually be
24 allocated funds for the eligible students. For each student enrolled in
25 these schools, both a State Cost Allocation and a Local Cost
26 Allocation shall be provided.
27 4. State Cost Allocation
28 a. The State Cost Allocation is equal to the State Cost Allocation
29 Per Pupil for the system where each student resided prior to
30 adjudication multiplied by the prior year average daily membership
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1 of the Office of Juvenile Justice schools.
2 b. The State Cost Allocation Per Pupil allocation shall be
3 adjusted based on a factor determined by the Louisiana Department
4 of Education to provide for the differential in the number of
5 educational days provided to the students in the custody of the Office
6 of Juvenile Justice (OJJ).
7 c. Additionally, the State Cost Allocation Per Pupil shall be
8 adjusted based on a factor determined by the Louisiana Department
9 of Education to recognize the increased number of special education
10 students in the Office of Juvenile Justice (OJJ) schools relative to the
11 state average special education student population.
12 d. The average daily membership will be reconciled on an
13 annual basis using the latest available data.
14 5. Local Cost Allocation
15 a. Each student counted in the prior year average daily
16 membership, as defined by the State Board of Elementary and
17 Secondary Education, shall be provided for and funded from the
18 minimum foundation program a Local Cost Allocation Per Pupil
19 equal to the Local Cost Allocation Per Pupil for the district where the
20 student resided prior to adjudication.
21 b. The Local Cost Allocation is equal to the Local Cost
22 Allocation Per Pupil for the system where each student resided prior
23 to adjudication multiplied by the prior year average daily
24 membership of the Office of Juvenile Justice schools.
25 c. For the purpose of the Local Cost Allocation Per Pupil, the
26 average daily membership of the Office of Juvenile Justice (OJJ)
27 shall be included in the membership counts of the city, parish, or
28 other local public school board in which the student resided prior to
29 adjudication to the Office of Juvenile Justice.
30 d. For a district(s) that shares local revenue, the allocation for
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1 the Office of Juvenile Justice will be completed before the
2 calculation of local revenues.
3 e. The Local Cost Allocation Per Pupil shall be funded with a
4 transfer of the MFP monthly amount representing the Local Cost
5 Allocation Per Pupil from the city, parish, or other local public school
6 board in which the attending students resided prior to adjudication to
7 the Office of Juvenile Justice (OJJ).
8 f. The average daily membership will be reconciled on an
9 annual basis using the latest available data.
10 3. Mid-Year Student Allocations
11 a. Student counts in October and February may result in
12 mid-year allocation adjustments for the following: city and parish
13 school systems, Recovery School District, New Type 2 Charter
14 schools, Legacy Type 2 Charter schools, Type 3B Charter schools,
15 Louisiana State University, Southern University, and University of
16 Louisiana at Lafayette Lab schools, Louisiana School for Math,
17 Science and the Arts (LSMSA), New Orleans Center for Creative
18 Arts (NOCCA), and Thrive Academy.
19 b. If the current year October 1 Mid-Year Student Count is more
20 or less than the prior year February 1 student count, an adjustment to
21 the current year allocation shall be made for each student gained or
22 lost. The October adjustment equals the number of students gained
23 or lost times the annual State Cost per pupil allocation amount for the
24 system or school in which the change occurred. The February
25 adjustment equals the number of students gained or lost times
26 one-half of the State Cost per pupil allocation for the system or
27 school in which the change occurred.
28 c. Individual adjustments shall be made for increases or
29 decreases in the October or February Mid-Year Student Counts for
30 the Recovery School District, the system of prior jurisdiction, and
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1 Type 5 Charter schools.
2 d. Mid-Year adjustments for the Recovery School District shall
3 utilize the final State Cost per pupil allocation for the system of prior
4 jurisdiction.
5 e. If the Recovery School District qualifies for an October
6 Mid-Year Adjustment to the State Cost per pupil allocation, a
7 Mid-Year adjustment shall also be made to the Local Cost per pupil
8 allocation for the system of prior jurisdiction. The October Local
9 Cost per pupil allocation shall be recalculated based on updated
10 revenue data for the system of prior jurisdiction. There shall be no
11 recalculation of the Local Cost per pupil allocation in conjunction
12 with the February 1 student count.
13 f. City, Parish, or Local public school systems or schools in the
14 first year of operation are not eligible for an October Mid-Year
15 Adjustment. However, their allocation will be finalized using October
16 1 data. The newly opened city, parish, or local public school systems
17 or schools will qualify for the February 1 mid-year adjustment.
18 g. October and February Mid-Year Adjustments shall be
19 combined and applied in the March through June payments.
20 Total MFP State Cost Allocation
21 Formula:
22 Total MFP State Cost Allocation
23 Equals
24 Level 1 State Cost Allocation
25 Plus
26 Level 2 State Cost Allocation
27 Plus
28 Level 3 State Cost Allocation
29 Plus
30 Level 4 State Cost Allocation
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1 II. FORMULA CALCULATIONS FOR STATE-APPROVED PUBLIC
2 SCHOOLS
3 A. Recovery School District
4 1. State Cost Allocation
5 a. Once all final calculations are made, the final State Cost
6 Allocation Per Pupil Amount for the city or parish school system
7 which counted the Recovery School District students will be
8 multiplied by the February 1 Recovery School District Student
9 Membership Count to equal the Recovery School District State Cost
10 Allocation.
11 b. In a system with one or more Type 3B charter schools, if the Type
12 3B charter is not its own LEA, the local school system shall distribute
13 minimum foundation program formula funds to each Type 3B charter
14 school in the system pursuant to calculations determined by the
15 Louisiana Department of Education. If the Type 3B charter is its
16 own LEA, such payments shall be made to the Type 3B charter
17 school by the Louisiana Department of Education. Such calculations
18 shall include differentiated funding weights for certain students,
19 including students identified as being eligible for special education
20 services. The calculations shall ensure equity so that each Type 3B
21 charter school in the system receives a per-pupil amount equal to the
22 amount a Type 5 charter school located in the same parish or school
23 system boundary would have received from the Recovery School
24 District (RSD).
25 2. Local Cost Allocation
26 a. In addition to the State Cost Allocation, the Recovery School
27 District shall receive an applicable Local Cost Allocation.
28 Formula:
29 Local Cost Allocation Per Pupil
30 Equals
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1 Projected Local Revenues from District of Prior Jurisdiction
2 Divided by
3 Total School District Membership (Recovery School District Student
4 Membership Count plus Student Membership Count for the system of
5 prior jurisdiction plus New Type 2 Charter school students residing in
6 the jurisdiction)
7 b. To begin the fiscal year, the Local Cost allocation is based on
8 eligible projected local revenues for the most recent prior fiscal year
9 from the city or parish school district that had jurisdiction of the
10 school prior to its transfer.
11 c. For purposes of the Recovery School District calculation,
12 local revenue is defined to include revenue from the following
13 sources, excluding any portion which has been specifically dedicated
14 by the legislature or by voter approval to capital outlay or debt
15 service, per the definitions in the Annual Financial Report (AFR) and
16 the Louisiana Accounting and Uniform Governmental Handbook as
17 reported to the Louisiana Department of Education:
18 1. Sales and use taxes, less any tax collection fee paid by the
19 school system
20 2. Ad valorem taxes, less any tax collection fee paid by the
21 school system
22 3. Earnings from sixteenth section lands owned by the school
23 system
24 d. The exclusion of any portion of local revenues specifically
25 dedicated by the legislature or by voter approval to capital outlay or
26 debt service shall be applicable only to a charter school housed in a
27 facility or facilities provided by the system in which the charter
28 school is located.
29 e. The projected local revenues shall be divided by the Total
30 School District Membership Count including the Recovery School
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1 District Student Membership Count, both operated and charter
2 schools, plus the Student Membership Count of the system of prior
3 jurisdiction. If any New Type 2 Charter School student resides within
4 the physical boundaries of the system of prior jurisdiction, this school
5 the student attends shares in the local revenues of the system of prior
6 jurisdiction. As a result, the New Type 2 Charter School Student
7 Membership Count of the students residing in the jurisdiction will be
8 added to the Recovery School District and the system of prior
9 jurisdiction Student Membership Count.
10 f. The Local Cost Allocation for the Recovery School District
11 is determined by multiplying the local revenue per pupil times the
12 number of Recovery School District students used in the MFP final
13 allocation.
14 Formula:
15 Local Cost Allocation
16 Equals
17 Projected Local Revenues from District of Prior Jurisdiction Per Pupil
18 Multiplied By
19 Recovery School District Student Membership Count
20 g. Once the local amount is determined, it is adjusted to a
21 monthly amount that is transferred from the MFP monthly allocation
22 of the city, parish, or other local public school board of prior
23 jurisdiction to the Recovery School District.
24 h. Based on the October 1 Student Membership Count, the local
25 revenue allocation per student will be recalculated and there will be
26 a corresponding adjustment in the local revenue allocation. No
27 recalculation of the local revenues per student will occur as a result
28 of the February 1 Student Count adjustment.
29 i. During the third quarter of the fiscal year, the local revenue
30 allocation per student shall be adjusted to reflect actual prior year
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1 local revenue data.
2 j. A final reconciliation will occur based upon the receipt of the
3 annual audited financial statements of the system of prior
4 jurisdiction. If an increase or decrease in local revenue collections
5 exists, the state superintendent may establish a payment schedule. In
6 the event that the fiscal status of the system of prior jurisdiction or
7 the Recovery School District changes during the fiscal year or on or
8 before the final reconciliation, the state superintendent may adjust the
9 local revenue based on the revenues identified.
10 3. Monies appropriated to the Recovery School District, except for
11 administrative costs, that are attributable to the transfer of a school from a
12 prior school system and monies allocated or transferred from the prior system
13 to the Recovery School District shall be expended solely on the operation of
14 schools transferred from the prior system to the jurisdiction of the Recovery
15 School District.
16 B.New Type 2 Charter Schools
17 A New Type 2 Charter school is a Type 2 Charter school approved after July 1,
18 2008, by the State Board of Elementary and Secondary Education.
19 1. State Cost Allocation
20 a. Any New Type 2 Charter School shall annually be provided
21 a State Cost Allocation as determined by applying the formula
22 contained in R.S. 17:3995.
23 b. The State Cost Allocation equals the number of students
24 multiplied by the State Cost Allocation Per Pupil for the system in
25 which the student resides.
26 c. Mid-Year Adjustments shall adhere to the guidelines
27 established in this document.
28 2. Local Cost Allocation
29 a. Any New Type 2 Charter school shall annually be provided
30 a Local Cost Allocation by applying the formula contained in R.S.
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1 17:3995.
2 b. The Local Cost Allocation equals the number of students
3 multiplied by the Local Cost Allocation Per Pupil for the system in
4 which the student resides.
5 c. One exception to R.S. 17:3995 is that the Local Cost
6 allocation will be funded with a transfer of the MFP monthly amount
7 representing the Local Cost Allocation from the city or parish school
8 system in which the attending students reside.
9 d. The city or parish where students attending the New Type 2
10 Charter school reside is the local taxing authority and shall provide
11 the local support for the students.
12 e. Mid-Year Adjustments will adhere to the guidelines
13 established in this document.
14 3. Virtual Charter schools may receive, as approved by the State Board of
15 Elementary and Secondary Education, a lesser percentage of the state and
16 local amount calculated in R.S. 17:3995.
17 4. Where student attendance is from multiple school systems, the
18 Department of Education shall determine the Local Cost Allocation based on
19 students reported by the schools. The student membership count of the New
20 Type 2 charter schools shall be included in the membership count of the city
21 or parish school board in which the student resides to determine the Local
22 Cost Allocation.
23 5. In the first year of operation, a New Type 2 Charter school shall be
24 allocated funding based on an estimated student count since a February 1
25 student count does not exist. The allocation will be finalized based on the
26 October 1 student count.
27 6. The exclusion of any portion of local revenues specifically dedicated by
28 the legislature or by voter approval to capital outlay or debt service shall be
29 applicable only to a charter school housed in a facility or facilities provided
30 by the district in which the charter school is located.
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1 C. Louisiana School for Math, Science, and the Arts (LSMSA), New Orleans
2 Center for Creative Arts (NOCCA), and Thrive Academy.
3 1. The Louisiana School for Math, Science and the Arts (LSMSA), New
4 Orleans Center for Creative Arts (NOCCA), and Thrive Academy shall be
5 provided both a State and Local Cost allocation.
6 2. State Cost Allocation
7
8 a. The State Cost Allocation shall be based on the State Cost
9 Allocation Per Pupil for the city or parish school system
10 where the attending students reside.
11 3. Local Cost Allocation
12
13 a. The Local Cost Allocation will be based on the Local Cost
14 Allocation for the city or parish school system where the
15 attending students reside.
16 b. For any student enrolled in LSMSA, NOCCA, or Thrive
17 Academy, the Local Cost Allocation Per Pupil shall be
18 funded by the State.
19 c. Where student attendance is from multiple school systems,
20 the Department of Education shall determine the Local Cost
21 Allocation based on students reported by the schools.
22 III.FORMULA PROCEDURES
23 A. Preliminary Allocation
24 1. The Minimum Foundation Program formula for the upcoming
25 fiscal year adopted by the State Board of Elementary and Secondary
26 Education, along with a preliminary allocation schedule representing
27 the estimated cost of the proposed formula, shall be submitted to the
28 Joint Legislative Committee on the Budget and to the House and
29 Senate Education Committees for consideration no later than March
30 15.
31 2. This preliminary allocation shall utilize student and other input
32 data available at the time.
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1 B. Final Allocation
2 Final allocations for the fiscal year in which the formula takes effect will be
3 determined no later than June 30 of the preceding fiscal year. The latest
4 available data will be utilized to calculate the final allocation except that
5 student count estimates will be utilized for school systems or charter schools
6 opening for the first time in the fiscal year beginning July 1. For first-year
7 city, parish, or other public school systems or schools, the final allocation
8 will be based on the October 1 count, once available.
9 IV.FORMULA PAYMENTS
10 A. Payment Procedures
11 The Total MFP State Cost Allocation for city, parish, and other school
12 systems and schools will be converted to monthly payments from July
13 through June each year except payments will be made on Level 4 allocations
14 as data becomes available.
15 B. Requested Payment Adjustments
16 If the city, parish, or other school systems and schools have documented
17 growth in students prior to the actual Mid-Year Student Counts in October
18 and February, a temporary change to the final allocation may be requested.
19 The State Superintendent is authorized to approve or deny this revision.
20 1. Sufficient documentation will be requested to substantiate this
21 requested allocation adjustment.
22 2. The adjusted allocation will remain in effect until the actual
23 October or February Mid-Year Student Count. Once the Mid-Year
24 Student Count is final, reconciliation will be completed and payments
25 adjusted accordingly.
26 C. Payment Adjustments for Audit Findings
27 Review and/or audit of the systems' or schools' data used in determining their
28 Minimum Foundation Program allocation may result in changes in final
29 statistical information. The Minimum Foundation Program allocation
30 adjustments necessary as a result of these audit findings will be made in the
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1 following school year. These adjustments are applicable to the following:
2 city or parish school systems, Recovery School District, Type 2 Charter
3 schools, Type 3B Charter schools, Louisiana State University, Southern
4 University, and University of Louisiana at Lafayette Lab schools, Office of
5 Juvenile Justice (OJJ) schools, Louisiana School for Math, Science and the
6 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), and Thrive
7 Academy.
8 V. 70% EXPENDITURE REQUIREMENT
9 To provide for appropriate accountability of state funds while providing city,
10 parish, or local public school systems or other public schools flexibility in
11 determining specific expenditures, city, parish, or local public school systems
12 or other public schools must ensure that at least 70% of the city, parish, or
13 local public school system or other public school general fund expenditures
14 are in the areas of instruction and school administration at the school
15 building level as developed by the Louisiana Department of Education and
16 defined by the State Board of Elementary and Secondary Education
17 regulations.
18 VII. SEVERABILITY PROVISION
19 If any provision of this minimum foundation formula or the application
20 thereof is held invalid, such invalidity shall not affect other provisions or
21 applications of this minimum foundation formula which can be given effect
22 without the invalid provisions or applications, and to this end the provisions
23 of this minimum foundation formula are hereby declared severable. The
24 severability provision hereof shall be broadly construed so as to give effect
25 to each and every possible provision or application of this minimum
26 foundation formula which is not specifically held invalid, unlawful, or
27 unconstitutional.
28 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
29 approve the formula developed by the State Board of Elementary and Secondary Education,
30 pursuant to Article VIII, Section 13(B) of the Constitution of Louisiana, to determine the
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1 cost of a minimum foundation program of education in all public elementary and secondary
2 schools as well as to equitably allocate the funds to parish and city school systems, and
3 adopted by the board on March 10, 2021.
4 BE IT FURTHER RESOLVED that this Resolution shall become effective on
5 July 1, 2021.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jeanne C. Johnston.
DIGEST
SCR 2 Original 2021 Regular Session Fields
Provides for legislative approval of the Minimum Foundation Program (MFP) formula for
FY 2021-2022 to determine the cost of a Minimum Foundation Program 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) and adopted by the board on March 10, 2021.
The MFP formula currently in effect is the formula adopted by the board and approved by
the legislature for the Fiscal Year 2019-2020.
Proposed formula has a projected cost of $3.918 billion.
Proposed formula continues to utilize four levels to determine MFP funding allocations to
city, parish, and other local public school systems and schools as follows:
C Level 1 - Calculate State and Local Cost Allocation
C Level 2 - Incentive for Local Effort
C Level 3 - Legislative Allocations
C Level 4 - Supplementary Allocations
Proposed formula makes the following significant changes to the present formula, with a
combined projected cost of approximately $84 million:
Level One:
C Increases the base per pupil funding amount from $4,015 to $4,070, which
represents a 1.375% increase, with a projected cost of approximately $40
million.
Level Four:
C Provides a pay raise of $400 for certificated employees and $200 for support
workers, plus related retirement costs, with a projected cost of approximately
$40 million.
C Adds a new allocation category which provides a $2,000 stipend for certified
mentor teachers, with a projected cost of approximately $4 million.
Effective July 1, 2021.
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