Louisiana 2022 2022 Regular Session

Louisiana House Bill HCR23 Introduced / Bill

                    HLS 22RS-482	ORIGINAL
2022 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 23
BY REPRESENTATIVE HARRIS
SCHOOLS/FINANCE-MFP:  Provides for legislative approval of the MFP formula for FY
2022-2023
1	A CONCURRENT RESOL UTION
2To approve the formula that was developed by the State Board of Elementary and Secondary
3 Education pursuant to Article VIII, Section 13(B) of the Constitution of Louisiana
4 to determine the cost of a minimum foundation program of education in all public
5 elementary and secondary schools as well as to equitably allocate the funds to parish
6 and city school systems and that was adopted by the board on March 9, 2022.
7 WHEREAS, the minimum foundation program formula for the 2022-2023 Fiscal
8Year as adopted by the State Board of Elementary and Secondary Education on March 9,
92022, reads as follows:
10	PROPOSED
11 FY 2022-2023 MINIMUM FOUNDATION PROGRAM FORMULA
12The FY 2022-2023Minimum Foundation Program (MFP) formula was adopted by the State
13Board of Elementary and Secondary Education on March 9, 2022.  The formula determines
14allocations for city, parish, or other public school systems or schools.  The definition of city,
15parish, or local public school systems and schools shall include city or parish school systems,
16Recovery School District including direct operated and Type 5 charter schools, Louisiana
17School for Math, Science, and the Arts (LSMSA), New Orleans Center for Creative Arts
18(NOCCA), Thrive Academy, Special School District (SSD) New Type 2 Charter schools,
19Legacy Type 2 Charter schools, Type 3B Charter schools, Office of Juvenile Justice (OJJ)
20schools, and Louisiana State University, Southern University, and University of Louisiana
21at Lafayette Lab schools.  Type 3B Charter schools are defined as charter schools not having
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HCR NO. 23
1returned to the transferring school system pursuant to R.S. 17:10.7.1 and operating
2independently.  The formula is divided into four calculations as follows:
3 Level 1 determines the minimum cost of education based on the education needs of
4 each student.  The cost includes funding for students enrolled in city and parish
5 school systems, Recovery School District direct operated and Type 5 Charter
6 schools, New Type 2 Charter schools, and Type 3B Charter schools.  The cost is then
7 shared equitably between the State and the city and parish school systems based on
8 the ability of the systems to support education in their communities through local
9 sales and property tax revenues.
10 Level 2 provides an incentive for city and parish school systems to support education
11 in their communities above the minimum level of financial support required.
12 Level 3 provides specific legislative education funding to city, parish, or other local
13 public school systems or schools for Continuation of Certificated and Support
14 Worker pay raises, the Historical Formula Allocation, and Mandated Operating
15 Costs.
16 Level 4 provides additional funding including:
17	• Supplementary funding to meet specific needs at city, parish, or other
18	local school systems and schools including International Associate
19	Teacher Salary and Stipends Allocation, Career Development
20	Allocation, High Cost Services Allocation, Supplemental Course
21	Allocation, Certificated and Support Staff Pay Raise Allocations, and
22	Certificated Mentor Teacher Stipend Allocations.
23	• Allocations for State-approved public school systems or schools
24	including Legacy Type 2 Charter schools, Louisiana State University,
25	Southern University, and University of Louisiana at Lafayette Lab
26	schools, New Orleans Center for Creative Arts (NOCCA), Louisiana
27	School for Math, Science, and the Arts (LSMSA), Thrive Academy,
28	Special School District (SSD) and Office of Juvenile Justice (OJJ)
29	schools.
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1	• Mid-Year Allocation Adjustments to account for mid-year increases
2	and decreases in students in all city, parish, or other local public
3	school systems or schools.
4 State MFP funds shall only be expended for educational purposes.  Expenditures for
5 educational purposes are those expenditures related to the operational and
6 instructional activities of city, parish, or other public school systems or schools to
7 include:  instructional programs, pupil support programs, instructional staff
8 programs, school administration, general administration, business services,
9 operations and maintenance of plant services, student transportation services, food
10 services operations, enterprise operations, community services operations, facility
11 acquisition, and construction services and debt services as defined by Louisiana
12 Accounting and Uniform Governmental Handbook, Bulletin 1929.
13 I. FORMULA CALCULATIONS
14 A. Level 1:  Calculate State and Local Cost Allocation
15	1.  Determine Educational Costs
16	Eligible students from the following school systems and schools will be
17	counted in both the Base and Weighted Student Memberships:
18	a. City and parish school systems.
19	b. State-Approved Public Schools - The student counts of New
20	Type 2 Charter Schools shall be included in the membership
21	and weighted student counts of the city or parish school
22	system in which the student resides.
23	c. Recovery School District - The student membership and
24	weighted student counts of schools transferred to the
25	Recovery School District, both direct operated and Type 5
26	Charter schools, shall continue to be included in the
27	membership and weighted student counts of the city or parish
28	school system from which jurisdiction of the school was
29	transferred.
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1 STEP ONE: Determine the Number of Eligible Students for the Base Count
2 The formula first counts each of the students enrolled on February 1 to determine the
3 cost of education services.  The formula utilizes the February 1 Student Membership
4 Count to allocate funding beginning in July.  The students eligible to be counted are
5 identified in the Student Membership Definition adopted by the State Board of
6 Elementary and Secondary Education.  These students are counted as one (1.0) in the
7 formula.
8 STEP TWO:  Determine the Number of Students Eligible for the Weighted
9 Student Count
10 The formula recognizes that providing educational services to meet the needs of
11 particular students is more costly than regular educational services.  Each special
12 characteristic or need is given a numerical value referred to as a weight.  The special
13 needs of each student are taken into consideration by multiplying the student count
14 for each eligible child (1.0) by each of the weights.  This calculation provides
15 additional students that are then added to the February 1 Student Membership Count
16 to equal the Total Weighted Student Membership Count.  The students and units
17 eligible to be counted are identified in the Student Membership Definition adopted
18 by the State Board of Elementary and Secondary Education.  The following are the
19 additional costs recognized by the formula:
20 Low Income and English Language Learner Weight - The formula recognizes
21 that students living in poverty or students with a native language other than English
22 are more likely to require additional educational services to be successful.  To
23 recognize that these services require additional costs, students that qualify for free
24 or reduced price meals under the United States Department of Agriculture (USDA)
25 School Food Service Program guidelines, or an alternative count as defined in the
26 Student Membership Definition, and students identified as an English Language
27 Learner are provided a weight of 22%.
28 Career and Technical Education Weight - The formula recognizes that the cost of
29 providing materials and equipment, and teacher credentialing and training, for Career
30 and Technical Education courses is above and beyond the cost of traditional
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1 academic education.  Each secondary career and technical education course in which
2 a student is enrolled in both the fall and spring semesters is provided a weight of 6%.
3 Special Education Weight - The formula addresses the extra cost associated with
4 the delivery of services required in order to meet the needs of students with
5 disabilities.  Students with disabilities that have an Individualized Education
6 Program (IEP) plan developed according to State Board of Elementary and
7 Secondary Education regulations are provided a weight of 150%.
8 Gifted and Talented Weight - The formula recognizes the cost of providing
9 educational services to Gifted and Talented students that have an Individualized
10 Education Program (IEP) Plan developed according to State Board of Elementary
11 and Secondary Education regulations and are provided a 60% weight.
12 Economy of Scale Weight - This weight is provided for city or parish school
13 systems to recognize a base amount of funding for fixed overhead costs that should
14 be provided when student populations equal 7,500 students or less.  The Economy
15 of Scale Weight is calculated as a curvilinear weight of 20% at a student membership
16 count of zero down to 0% at a student membership count equal to or greater than
17 7,500.  To calculate this weight, the February 1 Student Membership Count for each
18 city and parish school system is subtracted from 7,500 and divided by 37,500.  The
19 result of this calculation is then multiplied by each system's February 1 Student
20 Membership Count to determine the weighted students.
21 STEP THREE:   Determine Total Weighted Student Membership Count
22	Formula:
23	Total Weighted Student Membership Count
24	Equals
25	February 1 Student Membership Count (1.0) 
26	Plus
27	Low Income and English Language Learner Weight
28	Career and Technical Education Weight
29	Special Education Weight 
30	Gifted and Talented Weight 
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1	Economy of Scale Weight
2 STEP FOUR:  Identify the State and Local Base Cost Per Pupil
3	Formula:
4	The State and Local Base Cost Per Pupil shall equal $4,015.
5 STEP FIVE:  Determine Total MFP Educational Costs
6	Formula:
7	Total MFP Educational Costs 
8	Equals
9	Total Weighted Student Membership Count 
10	Multiplied by
11	State and Local Base Cost Per Pupil
12 2.  Determine State and Local Cost Allocation
13 The Total MFP Educational Costs are shared between the State and the city or parish
14 school systems.  The ability of school systems to support the cost of education in
15 their communities is measured by the potential to raise local revenue.  This potential
16 contribution is measured by the following three factors using the latest available data
17 as reported through the Annual Financial Report (AFR) as required by R.S. 17:92.
18	1.  Local Property Tax Revenue Contribution
19	2.  Local Sales Tax Revenue Contribution
20	3.  Other Local Revenue Contribution
21 STEP ONE:  Determine the Local Property Tax Revenue Contribution
22	Formula:
23	Local Property Tax Revenue Contribution 
24	Equals
25	State Computed Property Tax Millage (debt and non-debt) 
26	Times
27	Net Assessed Property Value
28 Net Assessed Property Value Increase Cap - If a school system's Net Assessed
29 Property Value has increased equal to or greater than 10% over the prior year Net
30 Assessed Property Value, then the growth in the Net Assessed Property Value is
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1 capped at 10%.  This cap is applied on a year-to-year basis comparing the current
2 year Net Assessed Property Value to the prior year uncapped Net Assessed Property
3 Value.
4 Computed Property Tax Millage - The Computed Property Tax Millage is calculated
5 annually at the rate necessary to maintain a state and local allocation ratio of
6 65%/35%.
7 STEP TWO:  Determine the Local Sales Tax Revenue Contribution
8	Formula:
9	Local Sales Tax Revenue Contribution 
10	Equals
11	Computed Sales Tax Base (debt and non-debt) (including TIF areas) 
12	Multiplied By
13	State Computed Sales Tax Rate
14 Mid-Year Rate Increases - If a local school system's sales tax goes into effect
15 during the fiscal year, the tax rate is prorated to an annual rate applicable for the total
16 revenue generated.
17 Sales Tax Increase Cap - If a system's Computed Sales Tax Base increased equal
18 to or greater than 15% over the Computed Sales Tax Base calculated in the prior year
19 formula, then the growth in the Computed Sales Tax Base will be capped at 15%
20 over the amount used in the prior year formula.  This cap will be applied on a
21 year-to-year basis comparing the current year sales tax base to the prior year
22 uncapped sales tax base.
23 Computed Sales Tax Rate - The Computed Sales Tax Rate is calculated annually
24 at the rate necessary to maintain a state and local allocation ratio of 65%/35%.
25 STEP THREE:  Determine Other Local Revenue Contribution
26	Formula:
27	Other Local Revenue Contribution
28	Equals
29	State Revenue in lieu of taxes
30	Plus
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1	Federal Revenue in lieu of taxes
2	Plus
3	50% of Earnings on Property
4 STEP FOUR:  Determine Local Cost Allocation
5	Formula:
6	Local Cost Allocation
7	Equals
8	Property Tax Contribution
9	Plus
10	Sales Tax Contribution
11	Plus
12	Other Revenues Contribution
13 STEP FIVE:  Determine State Cost Allocation
14	Formula:
15	State Cost Allocation
16	Equals
17	Total State and Local Cost
18	Minus
19	Local Cost Allocation
20	Minimum State Cost Allocation - In no event shall the State Cost
21	Allocation be less than 25% of Total Level 1 Cost for any city or parish
22	school system.
23 B. Level 2:  Incentive for Local Effort
24	Level 2 provides incentives for city and parish school systems that contribute
25	a greater proportion of local revenues towards the cost of education in their
26	communities by increasing local property and sales tax revenues.  This effort
27	is measured using the latest available data for the following sources of
28	revenue as reported in the Annual Financial Report (AFR) as required in R.S.
29	17:92.
30	1. Total Sales Taxes
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1	2. Total Property Taxes
2	3. State and Federal Revenue in Lieu of Taxes
3	4. 50% Earnings on Property Revenue
4	STEP ONE: Determine Eligible Local Revenue
5	Formula:
6	Eligible Local Revenue
7	Equals
8	Total Sales Tax Revenue
9	Plus
10	Total Property Tax Revenue
11	Plus
12	State and Federal Revenue in Lieu of Taxes
13	Plus
14	50% of Earnings on Property Revenue
15	STEP TWO:  Determine Local Revenue Eligible for Incentive
16	Formula:
17	Local Revenue Eligible for Incentive
18	Equals
19	Eligible Local Revenue
20	Minus
21	Local Cost Allocation
22	STEP THREE:  Determine the Limit on Revenue Eligible for Incentive
23	Formula:
24	Limit on Revenue Eligible for Incentive
25	Equals
26	Total State and Local Cost Allocation Multiplied by 34%
27	STEP FOUR:  Determine Local Support of Level 2 Incentive
28	Formula:
29	Local Support of Level 2 Incentive
30	Equals
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1	Lesser of Local Revenue Eligible for Incentive or Limit on Local
2	Revenue Eligible for Incentive
3	Multiplied by
4	Local Cost Allocation Percentage (Level 1)
5	Multiplied by
6	Level 2 Incentive Factor
7	Level 2 Incentive Factor - The Level 2 Incentive Factor determines the
8	amount of local support required in Level 2.  In FY 2014-2015, the Level 2
9	Incentive Factor is established at 1.72.
10	STEP FIVE:  Determine State Cost of Level 2 Incentive
11	Formula:
12	State Support of Level 2 Incentive
13	Equals
14	Lesser of Local Revenue Eligible for Incentive or Limit on Local
15	Revenue Eligible for Incentive
16	Minus
17	Local Support of Level 2 Incentive
18 C. Level 3:  Legislative Allocations
19	Level 3 provides funding for three programs that address funding for school
20	systems and schools regarding teacher and support worker pay raises,
21	historical formula allocations, and mandated operating costs, and are in
22	addition to allocations provided in Level 1 and 2. These allocations are as
23	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, Special School District
20 (SSD), Legacy Type 2 Charter Schools, New Type 2 Charter Schools, Type 3B
21 Charter Schools, Louisiana State University, Southern University, and University of
22 Louisiana at Lafayette Lab 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
28	purposes and is in addition to system level allocations from Levels 1, 2, and
29	3.  These allocations are as follows:
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1	Formula:
2	Total Level 4 Supplementary Allocations
3	Equals
4	International Language Associate Program Salary and Stipend
5	Allocation
6	Plus
7	Career Development Allocation
8	Plus
9	High Cost Services Assistance Allocation
10	Plus
11	Supplemental Course Allocation
12	Plus
13	2019-20 Certificated and Non-Certificated Pay Raises
14	Plus
15	2021-22 Certificated and Non-Certificated Pay Raises
16	Plus
17	2022-23 Certificated and Non-Certificated Pay Raises
18	Plus
19	Certificated Mentor Teacher Stipend
20 STEP ONE:  Calculate International Language Associate Salary and Stipend
21	Allocation
22	Salary Allocation - Any city, parish, or other public school system or school
23 employing an International Language Associate or a graduate of the Escadrille
24 Louisiane program shall receive a supplemental allocation from State Board of
25 Elementary and Secondary Education of $21,000 per teacher.  The state shall
26 maintain support of the International Language Associate program at a maximum of
27 300 International Language Associates employed in any given year.
28	These teachers shall be paid by the employing city, parish, or other local
29 public school system or school at least the state average classroom teacher salary
30 (without PIP) by years of experience and degree beginning with year three.  Of the
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1 $21,000 allocation, $20,000 shall be allocated to the school where the teacher is
2 employed and the funds used to support the total cost of the teacher salary, and the
3 remaining amount shall be associated with costs of VISA sponsorship pursuant to
4 State Board of Elementary and Secondary Education regulations.
5	Stipend Allocation - First year teachers will receive an installation incentive
6 of an additional $6,000; second and third year teachers will receive a retention
7 incentive of an additional $4,000.  These amounts must be provided to each
8 International Associate Teacher or Escadrille Louisiane graduate by each school
9 district or school in which they are employed.
10 STEP TWO:  Career Development Allocation
11	The cost of providing materials and equipment, course tuition, and teacher
12 credentialing and training to attain a statewide industry-based credential is above and
13 beyond the cost typically required for high school courses.  An allocation will be
14 provided to support the development of these technical courses required for
15 statewide credentials in city and parish school systems and other public schools.
16	The first step in the allocation is to calculate six percent (6%) of the MFP
17 State and Local Base Cost Per Pupil to determine the Career Development Per Pupil
18 Amount.  The Career Development Per Pupil Amount will be provided for each
19 qualifying student course enrollment in grades 9 through 12.
20	If a city or parish school system receives less than $25,000 from the Career
21 Development Per Pupil Amount, then the city or parish school system will be
22 provided an economies of scale minimum allocation of $25,000.  If other public
23 school systems and schools containing grades 9 through 12 receive less than $10,000
24 from the Per Pupil Amount, then the other public school systems and schools
25 containing grades 9 through 12 will be provided an economies of scale minimum
26 allocation of $10,000.
27	Formula:
28	Career Development Allocation Per Pupil
29	Equals
30	MFP State and Local Base Cost Per Pupil
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1	Multiplied By
2	Six Percent (6%)
3	Formula:
4	Career Development Allocation
5	Equals
6	Career Development Allocation Per Pupil
7	Multiplied By
8	Qualifying Student Course Enrollments
9	in Grades 9 through 12
10 STEP THREE:  Calculate High Cost Services Assistance
11	High cost services for students with disabilities generate a particular budget
12 challenge for city, parish, and other public school systems and schools.
13	In an effort to assist with these expenses, an allocation will be provided to
14 city, parish, and other public school systems and schools which submit
15 documentation as required by the Louisiana Department of Education substantiating
16 that the prior year cost of services for a specific student exceeds three times the most
17 recent state average total expenditure per pupil amount.
18	Once costs associated with providing services for a student with a disability
19 or disabilities have been verified, the city or parish school system or other public
20 school will be eligible to receive an allocation to assist with these costs.  The
21 allocation will be limited by the amount budgeted for the High Cost Services
22 Assistance Allocation.  So as to be equitably distributed, the total allocation provided
23 to city and parish school systems versus other public schools shall be proportional
24 to the share of total qualifying applications submitted by city and parish school
25 systems versus other public schools.
26	The first step in the allocation will be to calculate the impact of these costs
27 on the budget of the school system or school using the latest available state and local
28 revenue data.  The High Cost Services requested for reimbursement will be reduced
29 by the MFP state and local amount allocated on behalf of each student from Levels
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1 1, 2, and 3.  The next step will rank the Percent (%) Impact from highest to lowest
2 percent, with two separate rank listings for school systems and other public schools.
3	Formula:
4	Percent (%) Impact on Budget
5	Equals
6	Cost of Services
7	Divided By
8	Total State and Local Revenue
9	The two ranked listings will be divided into four tiers and allocations will be
10 provided based on a percentage from one hundred percent reimbursement in the
11 highest funded tier with smaller percentages reimbursed in the lower tiers based on
12 where the school system or school falls within the tiers on one of the two lists.
13 STEP FOUR:  Calculate Supplemental Course Allocation
14	Pursuant to R.S. 17:4002.1 through 4002.6, the Supplemental Course
15 Allocation shall provide for the cost of secondary course choices specifically
16 approved by the State Board of Elementary and Secondary Education.  For each city
17 and parish school system and other public school, the allocation shall equal the
18 number of students enrolled in grades 7 through 12 as of February 1 each year
19 multiplied by $70 per pupil.
20	Formula:
21	Supplemental Course Allocation for School Systems or Other Public
22	Schools
23	Equals
24	Supplemental Course Allocation Per Pupil
25	Multiplied By
26	Number of Students in Grades 7 through 12
27	If the entire allocation is not committed by the city or parish public school
28 systems or other public school by a date set forth by the Louisiana Department of
29 Education, the original allocation will be reduced by the uncommitted amount.  The
30 total uncommitted amount from each city or parish public school systems or other
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1 public school will be reallocated to those city or parish public school systems or
2 other public schools that obligated one hundred percent of their original allocation
3 based on criteria set forth by the Louisiana Department of Education.
4 STEP FIVE: Calculate 2019-20 Certificated and Non-Certificated Pay Raises
5	1. Certificated Personnel Pay Raise
6	Each city, parish, or other public school district or school shall receive
7	$1,000 plus the current year annual retirement contribution rate as
8	established for the Teachers' Retirement System of Louisiana in the actuarial
9	valuation approved by the Public Retirement Systems' Actuarial Committee
10	based on the staffing data submitted to the official department personnel data
11	reporting system as of October 1 to provide an across the board $1,000 pay
12	raise and any associated retirement for K-12 classroom educators and other
13	certificated K-12 personnel defined per Louisiana Department of Education
14	Bulletin 1929 to include:
15	Teachers (all function codes 1000-2200s, object code 112);
16	Therapists/Specialists/Counselors (function codes 1000-2200s, object
17	code 113); School Site-based Principals, Assistant Principals, and
18	Other School Administrators (function code 2400s, object code 111);
19	Central Office Certificated Administrators (functioncodes1000-2200
20	& 2324, 2831, and 2832 (excluding 2130s), object code 111); School
21	Nurses (function code 2134, object code 118); and Sabbaticals
22	(function codes 1000-2200s, 2134, and 2400s, object code 140).
23	2. Non-Certificated Personnel Pay Raise
24	Each city, parish, or other public school district or school shall receive $500
25	plus the current year annual retirement contribution rate as established for the
26	Louisiana School Employees' Retirement System in the actuarial valuation
27	approved by the Public Retirement Systems' Actuarial Committee based on
28	the staffing data submitted to the official department personnel data reporting
29	system as of October 1 to provide an across the board $500 pay raise and
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1	associated retirement for non-certificated K-12 personnel defined per
2	Louisiana Department of Education Bulletin 1929 to include:
3	Aides (function codes 1000-4900s, object code 115); Support
4	Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
5	2324, 2831 and 2832) and 2500-4900s, object code 111);
6	Clerical/Secretarial (function codes 1000-4900s, object code 114);
7	Service Workers (function codes 1000-4900s, object code 116);
8	Skilled Craftsmen (function codes 1000-4900s, object code 117);
9	Degreed Professionals (function codes 1000-4900s, (excluding
10	2134s) object code 118); and Other Personnel (function codes
11	1000-4900s, object codes 100, 110 and 119).
12 STEP SIX: Calculate 2021-22 Certificated and Non-Certificated Pay Raises
13	1. Certificated Personnel Pay Raise
14	Each city, parish, or other public school district or school shall receive $800
15	plus the current year annual retirement contribution rate as established for the
16	Teachers' Retirement System of Louisiana in the actuarial valuation approved
17	by the Public Retirement Systems' Actuarial Committee based on the staffing
18	data submitted to the official department personnel data reporting system as
19	of October 1 to provide an across the board $800 pay raise and any
20	associated retirement for K-12 classroom educators and other certificated
21	K-12 personnel defined per Louisiana Department of Education Bulletin
22	1929 to include:
23	Teachers (all function codes 1000-2200s, object code 112);
24	Therapists/Specialists/Counselors (function codes 1000-2200s, object
25	code 113); School Site-based Principals, Assistant Principals, and
26	Other School Administrators (function code 2400s, object code 111);
27	Central Office Certificated Administrators (function codes 1000-2200
28	& 2324, 2831, and 2832 (excluding 2130s), object code 111); School
29	Nurses (function code 2134, object code 118); and Sabbaticals
30	(function codes 1000-2200s, 2134, and 2400s, object code 140).
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1	2. Non-Certificated Personnel Pay Raise
2	Each city, parish, or other public school district or school shall receive $400
3	plus the current year annual retirement contribution rate as established for the
4	Louisiana School Employees' Retirement System in the actuarial valuation
5	approved by the Public Retirement Systems' Actuarial Committee based on
6	the staffing data submitted to the official department personnel data reporting
7	system as of October 1 to provide an across the board $400 pay raise and
8	associated retirement for non-certificated K-12 personnel defined per
9	Louisiana Department of Education Bulletin 1929 to include:
10	Aides (function codes 1000-4900s, object code 115); Support
11	Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
12	2324, 2831 and 2832) and 2500-4900s, object code 111);
13	Clerical/Secretarial (function codes 1000-4900s, object code 114);
14	Service Workers (function codes 1000-4900s, object code 116);
15	Skilled Craftsmen (function codes 1000-4900s, object code 117);
16	Degreed Professionals (function codes 1000-4900s, (excluding
17	2134s) object code 118); and Other Personnel (function codes
18	1000-4900s, object codes 100, 110 and 119).
19 STEP SEVEN: Calculate 2022-23 Certificated and Non-Certificated Pay Raises
20	1. Certificated Personnel Pay Raise
21	Each city, parish, or other public school district or school shall receive
22	$1,500 plus the current year annual retirement contribution rate as
23	established for the Teachers' Retirement System of Louisiana in the actuarial
24	valuation approved by the Public Retirement Systems' Actuarial Committee
25	based on the staffing data submitted to the official department personnel data
26	reporting system as of October 1 to provide an across the board $1,500 pay
27	raise and any associated retirement for K-12 classroom educators and other
28	certificated K-12 personnel defined per Louisiana Department of Education
29	Bulletin 1929 to include:
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1	Teachers (all function codes 1000-2200s, object code 112);
2	Therapists/Specialists/Counselors (function codes 1000-2200s, object
3	code 113); School Site-based Principals, Assistant Principals, and
4	Other School Administrators (function code 2400s, object code 111);
5	Central Office Certificated Administrators (function codes 1000-2200
6	& 2324, 2831, and 2832 (excluding 2130s), object code 111); School
7	Nurses (function code 2134, object code 118); and Sabbaticals
8	(function codes 1000-2200s, 2134, and 2400s, object code 140).
9	2. Non-Certificated Personnel Pay Raise
10	Each city, parish, or other public school district or school shall receive $750
11	plus the current year annual retirement contribution rate as established for the
12	Louisiana School Employees' Retirement System in the actuarial valuation
13	approved by the Public Retirement Systems' Actuarial Committee based on
14	the staffing data submitted to the official department personnel data reporting
15	system as of October 1 to provide an across the board $750 pay raise and
16	associated retirement for non-certificated K-12 personnel defined per
17	Louisiana Department of Education Bulletin 1929 to include:
18	Aides (function codes 1000-4900s, object code 115); Support
19	Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
20	2324, 2831 and 2832) and 2500-4900s, object code 111);
21	Clerical/Secretarial (function codes 1000-4900s, object code 114);
22	Service Workers (function codes 1000-4900s, object code 116);
23	Skilled Craftsmen (function codes 1000-4900s, object code 117);
24	Degreed Professionals (function codes 1000-4900s, (excluding
25	2134s) object code 118); and Other Personnel (function codes
26	1000-4900s, object codes 100, 110 and 119).
27 STEP EIGHT:  Calculate Certificated Mentor Teacher Stipend Allocation
28 The Louisiana teacher preparation model includes mentor teachers to support
29 undergraduate year-long residents and post-baccalaureate certification residents.
30 These mentor teachers are professionally trained, credentialed teachers with skills
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1 to support aspiring and new teachers.  A $2,000 stipend will be provided to city,
2 parish, or other public school systems or schools for each employed certificated
3 mentor teacher or teacher serving as the assigned mentor or record responsible for
4 supporting undergraduate and post baccalaureate resident teachers.  Each city, parish,
5 or other public school system or school shall receive an allocation equal to $2,000
6 multiplied by each certificated mentor teacher employed to support undergraduate
7 or post baccalaureate residents as reported in the staffing data submitted to the
8 official department personnel data reporting system as of October 1.  School systems
9 or schools receiving this funding allocation must provide the $2,000 stipend to the
10 qualifying mentor teacher(s).
11 2. Allocations for Other Public Schools
12 STEP ONE:  Louisiana State University, Southern University, and University
13 of Louisiana at Lafayette Laboratory Schools
14	1. State Cost Allocation
15	a. The February 1 Student Membership count at the Louisiana
16	State University, Southern University, and University of
17	Louisiana at Lafayette Lab Schools shall be multiplied by the
18	Average State Cost Allocation Per Pupil to equal the
19	Louisiana State University, Southern University, and
20	University of Louisiana at Lafayette Lab Schools State Cost
21	Allocation.
22	b. Funds appropriated for these schools shall be allocated to the
23	institution of higher education operating such a school. Each
24	such institution of higher education shall ensure the equitable
25	expenditure of such funds to operate such schools.
26 STEP TWO:  Legacy Type 2 Charter Schools
27 A Legacy Type 2 Charter school is a Type 2 Charter school approved by the State
28 Board of Elementary and Secondary Education before July 1, 2008.
29	1. State Cost Allocation
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1	a. Any Legacy Type 2 Charter school shall annually be allocated
2	funds as determined by applying the formula contained in R.S.
3	17:3995.
4	b. The State Cost Allocation equals the number of students
5	multiplied by the State Per Pupil for the system where the student
6	resides.
7	2. Local Cost Allocation
8	a. Any Legacy Type 2 Charter school shall annually be allocated
9	funds as determined by applying the formula contained in R.S.
10	17:3995.
11	b. The Local Cost Allocation equals the number of students
12	multiplied by the Local Per Pupil for the system where the student
13	resides.
14	c. For any student enrolled in a Legacy Type 2 Charter school,
15	the Local Cost Allocation shall be funded by the State.
16	3. The exclusion of any portion of local revenues specifically dedicated
17	by the legislature or by voter approval to capital outlay or debt
18	service shall be applicable only to a charter school housed in a
19	facility or facilities provided by the district in which the charter
20	school is located.
21 STEP THREE:  Office of Juvenile Justice (OJJ) Schools
22	1. Eligible Schools - Any elementary and secondary school operated by
23	the Office of Juvenile Justice (OJJ) in a secure care facility shall be
24	considered a public elementary or secondary school and, as such, the
25	Office of Juvenile Justice (OJJ) shall be annually appropriated funds
26	for these students.
27	2. Eligible Students - Each student counted in the prior year average
28	daily membership, as defined by the State Board of Elementary and
29	Secondary Education in the Student Membership Definition, is
30	calculated by dividing the number of days the student is under the
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1	guidance and direction of teachers by the total instructional days
2	during the specified school year.
3	3. Allocation - The Office of Juvenile Justice (OJJ) shall annually be
4	allocated funds for the eligible students. For each student enrolled in
5	these schools, both a State Cost Allocation and a Local Cost
6	Allocation shall be provided.
7	4. State Cost Allocation
8	a. The State Cost Allocation is equal to the State Cost Allocation
9	Per Pupil for the system where each student resided prior to
10	adjudication multiplied by the prior year average daily membership
11	of the Office of Juvenile Justice schools.
12	b. The State Cost Allocation Per Pupil allocation shall be
13	adjusted based on a factor determined by the Louisiana Department
14	of Education to provide for the differential in the number of
15	educational days provided to the students in the custody of the Office
16	of Juvenile Justice (OJJ).
17	c. Additionally, the State Cost Allocation Per Pupil shall be
18	adjusted based on a factor determined by the Louisiana Department
19	of Education to recognize the increased number of special education
20	students in the Office of Juvenile Justice (OJJ) schools relative to the
21	state average special education student population.
22	d. The average daily membership will be reconciled on an
23	annual basis using the latest available data.
24	5. Local Cost Allocation
25	a. Each student counted in the prior year average daily
26	membership, as defined by the State Board of Elementary and
27	Secondary Education, shall be provided for and funded from the
28	minimum foundation program a Local Cost Allocation Per Pupil
29	equal to the Local Cost Allocation Per Pupil for the district where the
30	student resided prior to adjudication.
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1	b. The Local Cost Allocation is equal to the Local Cost
2	Allocation Per Pupil for the system where each student resided prior
3	to adjudication multiplied by the prior year average daily
4	membership of the Office of Juvenile Justice schools.
5	c. For the purpose of the Local Cost Allocation Per Pupil, the
6	average daily membership of the Office of Juvenile Justice (OJJ)
7	shall be included in the membership counts of the city, parish, or
8	other local public school board in which the student resided prior to
9	adjudication to the Office of Juvenile Justice.
10	d. For a district(s) that shares local revenue, the allocation for
11	the Office of Juvenile Justice will be completed before the
12	calculation of local revenues.
13	e. The Local Cost Allocation Per Pupil shall be funded with a
14	transfer of the MFP monthly amount representing the Local Cost
15	Allocation Per Pupil from the city, parish, or other local public school
16	board in which the attending students resided prior to adjudication to
17	the Office of Juvenile Justice (OJJ).
18	f. The average daily membership will be reconciled on an
19	annual basis using the latest available data.
20	3. Mid-Year Student Allocations
21	a. Student counts in October and February may result in
22	mid-year allocation adjustments for the following: city and parish
23	school systems, Recovery School District, New Type 2 Charter
24	schools, Legacy Type 2 Charter schools, Type 3B Charter schools,
25	Louisiana State University, Southern University, and University of
26	Louisiana at Lafayette Lab schools, Louisiana School for Math,
27	Science and the Arts (LSMSA), New Orleans Center for Creative
28	Arts (NOCCA), Thrive Academy, and Special School District (SSD).
29	b. If the current year October 1 Mid-Year Student Count is more
30	or less than the prior year February 1 student count, an adjustment to
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1	the current year allocation shall be made for each student gained or
2	lost.  The October adjustment equals the number of students gained
3	or lost times the annual State Cost per pupil allocation amount for the
4	system or school in which the change occurred.  The February
5	adjustment equals the number of students gained or lost times
6	one-half of the State Cost per pupil allocation for the system or
7	school in which the change occurred.
8	c. Individual adjustments shall be made for increases or
9	decreases in the October or February Mid-Year Student Counts for
10	the Recovery School District, the system of prior jurisdiction, and
11	Type 5 Charter schools.
12	d. Mid-Year adjustments for the Recovery School District shall
13	utilize the final State Cost per pupil allocation for the system of prior
14	jurisdiction.
15	e. If the Recovery School District qualifies for an October
16	Mid-Year Adjustment to the State Cost per pupil allocation, a
17	Mid-Year adjustment shall also be made to the Local Cost per pupil
18	allocation for the system of prior jurisdiction.  The October Local
19	Cost per pupil allocation shall be recalculated based on updated
20	revenue data for the system of prior jurisdiction.  There shall be no
21	recalculation of the Local Cost per pupil allocation in conjunction
22	with the February 1 student count.
23	f. City, Parish, or Local public school systems or schools in the
24	first year of operation are not eligible for an October Mid-Year
25	Adjustment.  However, their allocation will be finalized using
26	October 1 data.  The newly opened city, parish, or local public school
27	systems or schools will qualify for the February1 mid-year
28	adjustment.
29	g. October and February Mid-Year Adjustments shall be
30	combined and applied in the March through June payments.
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1	Total MFP State Cost Allocation
2	Formula:
3	Total MFP State Cost Allocation
4	Equals
5	Level 1 State Cost Allocation
6	Plus
7	Level 2 State Cost Allocation
8	Plus
9	Level 3 State Cost Allocation
10	Plus
11	Level 4 State Cost Allocation
12 II.FORMULA CALCULATIONS FOR STATE-APPROVED PUBLIC
13	SCHOOLS
14 A. Recovery School District
15	1. State Cost Allocation
16	a. Once all final calculations are made, the final State Cost
17	Allocation Per Pupil Amount for the city or parish school system
18	which counted the Recovery School District students will be
19	multiplied by the February 1 Recovery School District Student
20	Membership Count to equal the Recovery School District State Cost
21	Allocation.
22	b. In a system with one or more Type 3B charter schools, if the
23	Type 3B charter is not its own LEA, the local school system shall
24	distribute minimum foundation program formula funds to each Type
25	3B charter school in the system pursuant to calculations determined
26	by the Louisiana Department of Education.  If the Type 3B charter is
27	its own LEA, such payments shall be made to the Type 3B charter
28	school by the Louisiana Department of Education.  Such calculations
29	shall include differentiated funding weights for certain students,
30	including students identified as being eligible for special education
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1	services.  The calculations shall ensure equity so that each Type 3B
2	charter school in the system receives a per-pupil amount equal to the
3	amount a Type 5 charter school located in the same parish or school
4	system boundary would have received from the Recovery School
5	District (RSD).
6	2. Local Cost Allocation
7	a. In addition to the State Cost Allocation, the Recovery School
8	District shall receive an applicable Local Cost Allocation.
9	Formula:
10	Local Cost Allocation Per Pupil
11	Equals
12	Projected Local Revenues from District of Prior Jurisdiction
13	Divided by
14	Total School District Membership (Recovery School District Student
15	Membership Count plus Student Membership Count for the system of
16	prior jurisdiction plus New Type 2 Charter school students residing in
17	the jurisdiction)
18	b. To begin the fiscal year, the Local Cost allocation is based on
19	eligible projected local revenues for the most recent prior fiscal year
20	from the city or parish school district that had jurisdiction of the
21	school prior to its transfer.
22	c. For purposes of the Recovery School District calculation,
23	local revenue is defined to include revenue from the following
24	sources, excluding any portion which has been specifically dedicated
25	by the legislature or by voter approval to capital outlay or debt
26	service, per the definitions in the Annual Financial Report (AFR) and
27	the Louisiana Accounting and Uniform Governmental Handbook as
28	reported to the Louisiana Department of Education:
29	1.  Sales and use taxes, less any tax collection fee paid by the
30	school system
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1	2.  Ad valorem taxes, less any tax collection fee paid by the
2	school system
3	3.  Earnings from sixteenth section lands owned by the school
4	system
5	d. The exclusion of any portion of local revenues specifically
6	dedicated by the legislature or by voter approval to capital outlay or
7	debt service shall be applicable only to a charter school housed in a
8	facility or facilities provided by the system in which the charter
9	school is located.
10	e. The projected local revenues shall be divided by the Total
11	School District Membership Count including the Recovery School
12	District Student Membership Count, both operated and charter
13	schools, plus the Student Membership Count of the system of prior
14	jurisdiction.  If any New Type 2 Charter School student resides
15	within the physical boundaries of the system of prior jurisdiction, this
16	school the student attends shares in the local revenues of the system
17	of prior jurisdiction.  As a result, the New Type 2 Charter School
18	Student Membership Count of the students residing in the jurisdiction
19	will be added to the Recovery School District and the system of prior
20	jurisdiction Student Membership Count.
21	f. The Local Cost Allocation for the Recovery School District
22	is determined by multiplying the local revenue per pupil times the
23	number of Recovery School District students used in the MFP final
24	allocation.
25	Formula:
26	Local Cost Allocation
27	Equals
28	Projected Local Revenues from District of Prior Jurisdiction Per Pupil
29	Multiplied By
30	Recovery School District Student Membership Count
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HCR NO. 23
1	g. Once the local amount is determined, it is adjusted to a
2	monthly amount that is transferred from the MFP monthly allocation
3	of the city, parish, or other local public school board of prior
4	jurisdiction to the Recovery School District.
5	h. Based on the October 1 Student Membership Count, the local
6	revenue allocation per student will be recalculated and there will be
7	a corresponding adjustment in the local revenue allocation.  No
8	recalculation of the local revenues per student will occur as a result
9	of the February 1 Student Count adjustment.
10	i. During the third quarter of the fiscal year, the local revenue
11	allocation per student shall be adjusted to reflect actual prior year
12	local revenue data.
13	j. A final reconciliation will occur based upon the receipt of the
14	annual audited financial statements of the system of prior
15	jurisdiction.  If an increase or decrease in local revenue collections
16	exists, the state superintendent may establish a payment schedule.  In
17	the event that the fiscal status of the system of prior jurisdiction or
18	the Recovery School District changes during the fiscal year or on or
19	before the final reconciliation, the state superintendent may adjust the
20	local revenue based on the revenues identified.
21 3. Monies appropriated to the Recovery School District, except for
22	administrative costs, that are attributable to the transfer of a school from a
23	prior school system and monies allocated or transferred from the prior system
24	to the Recovery School District shall be expended solely on the operation of
25	schools transferred from the prior system to the jurisdiction of the Recovery
26	School District.
27 B. New Type 2 Charter Schools
28 A New Type 2 Charter school is a Type 2 Charter school approved after July 1,
29 2008, by the State Board of Elementary and Secondary Education.
30	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
30	students reported by the schools.  The student membership count of the New
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1	Type 2 charter schools shall be included in the membership count of the city
2	or parish school board in which the student resides to determine the Local
3	Cost Allocation.
4	5.  In the first year of operation, a New Type 2 Charter school shall be
5	allocated funding based on an estimated student count since a February 1
6	student count does not exist.  The allocation will be finalized based on the
7	October 1 student count.
8	6.  The exclusion of any portion of local revenues specifically dedicated by
9	the legislature or by voter approval to capital outlay or debt service shall be
10	applicable only to a charter school housed in a facility or facilities provided
11	by the district in which the charter school is located.
12 C. Louisiana School for Math, Science, and the Arts (LSMSA), New
13	Orleans Center for Creative Arts (NOCCA), Thrive Academy, and
14	Special School District (SSD).
15	1.  The Louisiana School for Math, Science and the Arts (LSMSA),
16	New Orleans Center for Creative Arts (NOCCA), Thrive Academy,
17	and Special School District (SSD) shall be provided both a State and
18	Local Cost allocation.
19	2.  State Cost Allocation
20	a.  The State Cost Allocation shall be based on the State Cost
21	Allocation Per Pupil for the city or parish school system
22	where the attending students reside.
23	3.  Local Cost Allocation
24	a.  The Local Cost Allocation will be based on the Local Cost
25	Allocation for the city or parish school system where the
26	attending students reside.
27	b.  For any student enrolled in LSMSA, NOCCA, Thrive
28	Academy, or SSD, the Local Cost Allocation Per Pupil shall
29	be funded 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
12	March 15.
13	2. This preliminary allocation shall utilize student and other
14	input 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), Thrive
23	Academy, and Special School District (SSD).
24 V.  70% EXPENDITURE REQUIREMENT
25	To provide for appropriate accountability of state funds while providing city,
26	parish, or local public school systems or other public schools flexibility in
27	determining specific expenditures, city, parish, or local public school systems
28	or other public schools must ensure that at least 70% of the city, parish, or
29	local public school system or other public school general fund expenditures
30	are in the areas of instruction and school administration at the school
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1	building level as developed by the Louisiana Department of Education and
2	defined by the State Board of Elementary and Secondary Education
3	regulations.
4 VII.  SEVERABILITY PROVISION
5	If any provision of this minimum foundation formula or the application
6	thereof is held invalid, such invalidity shall not affect other provisions or
7	applications of this minimum foundation formula which can be given effect
8	without the invalid provisions or applications, and to this end the provisions
9	of this minimum foundation formula are hereby declared severable.  The
10	severability provision hereof shall be broadly construed so as to give effect
11	to each and every possible provision or application of this minimum
12	foundation formula which is not specifically held invalid, unlawful, or
13	unconstitutional.
14 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
15approve the formula that was developed by the State Board of Elementary and Secondary
16Education pursuant to Article VIII, Section 13(B) of the Constitution of Louisiana to
17determine the cost of a minimum foundation program of education in all public elementary
18and secondary schools as well as to equitably allocate the funds to parish and city school
19systems and that was adopted by the board on March 9, 2022.
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 23 Original 2022 Regular Session	Harris
Approves the minimum foundation program (MFP) formula for FY 2022-2023 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 BESE on March 9, 2022.
Page 34 of 34