SLS 22RS-212 ORIGINAL
2022 Regular Session
SENATE CONCURRENT RESOL UTION NO. 19
BY SENATOR FIELDS
BESE. To provide for legislative approval of the MFP formula for the 2022-2023 fiscal
year.
1 A CONCURRENT RESOL UTION
2 To approve the formula that was developed and adopted by the State Board of Elementary
3 and Secondary Education pursuant to Article VIII, Section 13(B) of the Constitution
4 of Louisiana to determine the cost of a minimum foundation program of education
5 in all public elementary and secondary schools as well as to equitably allocate the
6 funds to parish and city school systems.
7 WHEREAS, the minimum foundation program formula for the 2022-2023 Fiscal
8 Year as adopted by the State Board of Elementary and Secondary Education on March 9,
9 2022, reads as follows:
10 PROPOSED
11 FY 2022-2023 MINIMUM FOUNDATION PROGRAM FORMULA
12 The FY 2022-2023 Minimum Foundation Program (MFP) formula was adopted by the State
13 Board of Elementary and Secondary Education on March 9, 2022. The formula determines
14 allocations for city, parish, or other public school systems or schools. The definition of city,
15 parish, or local public school systems and schools shall include city or parish school systems,
16 Recovery School District including direct operated and Type 5 charter schools, Louisiana
17 School 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,
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1 Legacy Type 2 Charter schools, Type 3B Charter schools, Office of Juvenile Justice (OJJ)
2 schools, and Louisiana State University, Southern University, and University of Louisiana
3 at Lafayette Lab schools. Type 3B Charter schools are defined as charter schools not having
4 returned to the transferring school system pursuant to R.S. 17:10.7.1 and operating
5 independently. The formula is divided into four calculations as follows:
6 Level 1 determines the minimum cost of education based on the education needs of
7 each student. The cost includes funding for students enrolled in city and parish
8 school systems, Recovery School District direct operated and Type 5 Charter
9 schools, New Type 2 Charter schools, and Type 3B Charter schools. The cost is then
10 shared equitably between the State and the city and parish school systems based on
11 the ability of the systems to support education in their communities through local
12 sales and property tax revenues.
13 Level 2 provides an incentive for city and parish school systems to support education
14 in their communities above the minimum level of financial support required.
15 Level 3 provides specific legislative education funding to city, parish, or other local
16 public school systems or schools for Continuation of Certificated and Support
17 Worker pay raises, the Historical Formula Allocation, and Mandated Operating
18 Costs.
19 Level 4 provides additional funding including:
20 • Supplementary funding to meet specific needs at city, parish, or other
21 local school systems and schools including International Associate
22 Teacher Salary and Stipends Allocation, Career Development
23 Allocation, High Cost Services Allocation, Supplemental Course
24 Allocation, Certificated and Support Staff Pay Raise Allocations, and
25 Certificated Mentor Teacher Stipend Allocations.
26 • Allocations for State-approved public school systems or schools
27 including Legacy Type 2 Charter schools, Louisiana State University,
28 Southern University, and University of Louisiana at Lafayette Lab
29 schools, New Orleans Center for Creative Arts (NOCCA), Louisiana
30 School for Math, Science, and the Arts (LSMSA), Thrive Academy,
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1 Special School District (SSD) and Office of Juvenile Justice (OJJ)
2 schools.
3 • Mid-Year Allocation Adjustments to account for mid-year increases
4 and decreases in students in all city, parish, or other local public
5 school systems or schools.
6 State MFP funds shall only be expended for educational purposes. Expenditures for
7 educational purposes are those expenditures related to the operational and
8 instructional activities of city, parish, or other public school systems or schools to
9 include: instructional programs, pupil support programs, instructional staff
10 programs, school administration, general administration, business services,
11 operations and maintenance of plant services, student transportation services, food
12 services operations, enterprise operations, community services operations, facility
13 acquisition, and construction services and debt services as defined by Louisiana
14 Accounting and Uniform Governmental Handbook, Bulletin 1929.
15 I. FORMULA CALCULATIONS
16 A. Level 1: Calculate State and Local Cost Allocation
17 1. Determine Educational Costs
18 Eligible students from the following school systems and schools will be
19 counted in both the Base and Weighted Student Memberships:
20 a. City and parish school systems.
21 b. State-Approved Public Schools - The student counts of New
22 Type 2 Charter Schools shall be included in the membership
23 and weighted student counts of the city or parish school
24 system in which the student resides.
25 c. Recovery School District - The student membership and
26 weighted student counts of schools transferred to the
27 Recovery School District, both direct operated and Type 5
28 Charter schools, shall continue to be included in the
29 membership and weighted student counts of the city or parish
30 school system from which jurisdiction of the school was
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1 transferred.
2 STEP ONE: Determine the Number of Eligible Students for the Base Count
3 The formula first counts each of the students enrolled on February 1 to determine the
4 cost of education services. The formula utilizes the February 1 Student Membership
5 Count to allocate funding beginning in July. The students eligible to be counted are
6 identified in the Student Membership Definition adopted by the State Board of
7 Elementary and Secondary Education. These students are counted as one (1.0) in the
8 formula.
9 STEP TWO: Determine the Number of Students Eligible for the Weighted
10 Student Count
11 The formula recognizes that providing educational services to meet the needs of
12 particular students is more costly than regular educational services. Each special
13 characteristic or need is given a numerical value referred to as a weight. The special
14 needs of each student are taken into consideration by multiplying the student count
15 for each eligible child (1.0) by each of the weights. This calculation provides
16 additional students that are then added to the February 1 Student Membership Count
17 to equal the Total Weighted Student Membership Count. The students and units
18 eligible to be counted are identified in the Student Membership Definition adopted
19 by the State Board of Elementary and Secondary Education. The following are the
20 additional costs recognized by the formula:
21 Low Income and English Language Learner Weight - The formula recognizes
22 that students living in poverty or students with a native language other than English
23 are more likely to require additional educational services to be successful. To
24 recognize that these services require additional costs, students that qualify for free
25 or reduced price meals under the United States Department of Agriculture (USDA)
26 School Food Service Program guidelines, or an alternative count as defined in the
27 Student Membership Definition, and students identified as an English Language
28 Learner are provided a weight of 22%.
29 Career and Technical Education Weight - The formula recognizes that the cost of
30 providing materials and equipment, and teacher credentialing and training, for Career
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1 and Technical Education courses is above and beyond the cost of traditional
2 academic education. Each secondary career and technical education course in which
3 a student is enrolled in both the fall and spring semesters is provided a weight of 6%.
4 Special Education Weight - The formula addresses the extra cost associated with
5 the delivery of services required in order to meet the needs of students with
6 disabilities. Students with disabilities that have an Individualized Education Program
7 (IEP) plan developed according to State Board of Elementary and Secondary
8 Education regulations are provided a weight of 150%.
9 Gifted and Talented Weight - The formula recognizes the cost of providing
10 educational services to Gifted and Talented students that have an Individualized
11 Education Program (IEP) Plan developed according to State Board of Elementary
12 and Secondary Education regulations and are provided a 60% weight.
13 Economy of Scale Weight - This weight is provided for city or parish school
14 systems to recognize a base amount of funding for fixed overhead costs that should
15 be provided when student populations equal 7,500 students or less. The Economy of
16 Scale Weight is calculated as a curvilinear weight of 20% at a student membership
17 count of zero down to 0% at a student membership count equal to or greater than
18 7,500. To calculate this weight, the February 1 Student Membership Count for each
19 city and parish school system is subtracted from 7,500 and divided by 37,500. The
20 result of this calculation is then multiplied by each system's February 1 Student
21 Membership Count to determine the weighted students.
22 STEP THREE: Determine Total Weighted Student Membership Count
23 Formula:
24 Total Weighted Student Membership Count
25 Equals
26 February 1 Student Membership Count (1.0)
27 Plus
28 Low Income and English Language Learner Weight
29 Career and Technical Education Weight
30 Special Education Weight
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1 Gifted and Talented Weight
2 Economy of Scale Weight
3 STEP FOUR: Identify the State and Local Base Cost Per Pupil
4 Formula:
5 The State and Local Base Cost Per Pupil shall equal $4,015.
6 STEP FIVE: Determine Total MFP Educational Costs
7 Formula:
8 Total MFP Educational Costs
9 Equals
10 Total Weighted Student Membership Count
11 Multiplied by
12 State and Local Base Cost Per Pupil
13 2. Determine State and Local Cost Allocation
14 The Total MFP Educational Costs are shared between the State and the city or parish
15 school systems. The ability of school systems to support the cost of education in
16 their communities is measured by the potential to raise local revenue. This potential
17 contribution is measured by the following three factors using the latest available data
18 as reported through the Annual Financial Report (AFR) as required by R.S. 17:92.
19 1. Local Property Tax Revenue Contribution
20 2. Local Sales Tax Revenue Contribution
21 3. Other Local Revenue Contribution
22 STEP ONE: Determine the Local Property Tax Revenue Contribution
23 Formula:
24 Local Property Tax Revenue Contribution
25 Equals
26 State Computed Property Tax Millage (debt and non-debt)
27 Times
28 Net Assessed Property Value
29 Net Assessed Property Value Increase Cap - If a school system's Net Assessed
30 Property Value has increased equal to or greater than 10% over the prior year Net
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1 Assessed Property Value, then the growth in the Net Assessed Property Value is
2 capped at 10%. This cap is applied on a year-to-year basis comparing the current
3 year Net Assessed Property Value to the prior year uncapped Net Assessed Property
4 Value.
5 Computed Property Tax Millage - The Computed Property Tax Millage is calculated
6 annually at the rate necessary to maintain a state and local allocation ratio of
7 65%/35%.
8 STEP TWO: Determine the Local Sales Tax Revenue Contribution
9 Formula:
10 Local Sales Tax Revenue Contribution
11 Equals
12 Computed Sales Tax Base (debt and non-debt) (including TIF areas)
13 Multiplied By
14 State Computed Sales Tax Rate
15 Mid-Year Rate Increases - If a local school system's sales tax goes into effect
16 during the fiscal year, the tax rate is prorated to an annual rate applicable for the total
17 revenue generated.
18 Sales Tax Increase Cap - If a system's Computed Sales Tax Base increased equal
19 to or greater than 15% over the Computed Sales Tax Base calculated in the prior year
20 formula, then the growth in the Computed Sales Tax Base will be capped at 15%
21 over the amount used in the prior year formula. This cap will be applied on a
22 year-to-year basis comparing the current year sales tax base to the prior year
23 uncapped sales tax base.
24 Computed Sales Tax Rate - The Computed Sales Tax Rate is calculated annually
25 at the rate necessary to maintain a state and local allocation ratio of 65%/35%.
26 STEP THREE: Determine Other Local Revenue Contribution
27 Formula:
28 Other Local Revenue Contribution
29 Equals
30 State Revenue in lieu of taxes
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1 Plus
2 Federal Revenue in lieu of taxes
3 Plus
4 50% of Earnings on Property
5 STEP FOUR: Determine Local Cost Allocation
6 Formula:
7 Local Cost Allocation
8 Equals
9 Property Tax Contribution
10 Plus
11 Sales Tax Contribution
12 Plus
13 Other Revenues Contribution
14 STEP FIVE: Determine State Cost Allocation
15 Formula:
16 State Cost Allocation
17 Equals
18 Total State and Local Cost
19 Minus
20 Local Cost Allocation
21 Minimum State Cost Allocation - In no event shall the State Cost
22 Allocation be less than 25% of Total Level 1 Cost for any city or parish
23 school system.
24 B. Level 2: Incentive for Local Effort
25 Level 2 provides incentives for city and parish school systems that contribute
26 a greater proportion of local revenues towards the cost of education in their
27 communities by increasing local property and sales tax revenues. This effort
28 is measured using the latest available data for the following sources of
29 revenue as reported in the Annual Financial Report (AFR) as required in R.S.
30 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 Total Sales Tax Revenue
10 Plus
11 Total Property Tax Revenue
12 Plus
13 State and Federal Revenue in Lieu of Taxes
14 Plus
15 50% of Earnings on Property Revenue
16 STEP TWO: Determine Local Revenue Eligible for Incentive
17 Formula:
18 Local Revenue Eligible for Incentive
19 Equals
20 Eligible Local Revenue
21 Minus
22 Local Cost Allocation
23 STEP THREE: Determine the Limit on Revenue Eligible for Incentive
24 Formula:
25 Limit on Revenue Eligible for Incentive
26 Equals
27 Total State and Local Cost Allocation Multiplied by 34%
28 STEP FOUR: Determine Local Support of Level 2 Incentive
29 Formula:
30 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
9 amount of local support required in Level 2. In FY 2014-2015, the Level 2
10 Incentive Factor is 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
21 systems and schools regarding teacher and support worker pay raises,
22 historical formula allocations, and mandated operating costs, and are in
23 addition to allocations provided in Level 1 and 2. These allocations are as
24 follows:
25 Formula:
26 Total Level 3 Legislative Allocations
27 Equals
28 Continuation Pay Raises
29 Plus
30 Historical Formula Allocation
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1 Plus
2 Mandated Costs in Health Insurance, Retirement, and Fuel
3 STEP ONE: Calculate Continuation Funding for Pay Raises
4 1. Certificated Personnel Pay Raises were implemented in four recent years to
5 assist in increasing Teacher and School Leader pay to the Southern Regional
6 Average. These funds continue to be provided directly to systems and schools to
7 support these increased salaries.
8 a. Certificated Personnel Pay Raises provided in 2001-2002, 2006-2007,
9 2007-2008, and 2008-2009 will continue for each school system and school
10 based on the calculated per pupil amount times the February 1 Student
11 Membership Count.
12 2. Non-certificated Support Worker Pay Raises were implemented in three
13 recent years to assist with increasing these salaries.
14 a. Non-certificated Support Worker Pay Raises provided in 2002-2003,
15 2006-2007, and 2007-2008 will continue for each school system and school
16 based on the calculated per pupil amount times the February 1 Student
17 Membership Count.
18 3. This provision applies to city and parish school systems, Recovery School
19 District, New Orleans Center for Creative Arts (NOCCA), Louisiana School for
20 Math, Science, and the Arts (LSMSA), Thrive Academy, Special School District
21 (SSD), Legacy Type 2 Charter Schools, New Type 2 Charter Schools, Type 3B
22 Charter Schools, Louisiana State University, Southern University, and University of
23 Louisiana at Lafayette Lab schools, and Office of Juvenile Justice (OJJ).
24 STEP TWO: Calculate Historical Formula Allocations
25 Allocations for Insurance and Pay Raises - The following school systems
26 are being provided continuing funding for the 1994 insurance supplement
27 and employee pay raises provided by the Legislature beginning in 1997
28 through 1999: East Baton Rouge, Iberville, Jefferson, Lafayette,
29 Plaquemines, Pointe Coupee, St. Charles, St. James, and West Feliciana.
30 Redistribution Allocation - After setting aside the insurance and pay raise
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1 funding, the balance of the "Hold Harmless" funding was removed from
2 these school districts over ten years from 2006-2007 to 2016-2017:
3 Concordia, East Baton Rouge, Evangeline, Iberville, Jefferson, Plaquemines,
4 St. Charles, St. James, and West Feliciana.
5 The amount of funding removed from the districts listed above is reserved
6 and redistributed to the remaining city, parish or other local public school
7 systems or schools. The total amount is divided by the total number of
8 students within these same city, parish or other local public school systems
9 or schools to calculate a per pupil amount. The allocation is determined using
10 the per pupil amount multiplied by the current year student count.
11 STEP THREE: Determine Allocation for Increasing Mandated Costs in Health
12 Insurance, Retirement, and Fuel
13 City, parish or other local public school systems or schools shall receive a
14 minimum of $100.00 for each student in the prior year February 1
15 membership to offset these increasing operational costs.
16 The following formula is applied to determine the Level 1, 2, and 3 State Cost
17 Allocation Per Pupil:
18 Formula:
19 Level 1, 2, and 3 State Cost Allocation Per Pupil
20 Equals
21 Level 1 State Cost Allocation Per Pupil
22 Plus
23 Level 2 State Cost Allocation Per Pupil
24 Plus
25 Level 3 State Cost Allocation Per Pupil
26 D. Level 4: Supplementary Allocations
27 1. Specific Needs Allocations
28 Specific Needs Allocations provide funding for four allocations for specific
29 purposes and is in addition to system level allocations from Levels 1, 2, and
30 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
30 1, 2, and 3. The next step will rank the Percent (%) Impact from highest to lowest
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1 percent, with two separate rank listings for school systems and other public schools.
2 Formula:
3 Percent (%) Impact on Budget
4 Equals
5 Cost of Services
6 Divided By
7 Total State and Local Revenue
8 The two ranked listings will be divided into four tiers and allocations will be
9 provided based on a percentage from one hundred percent reimbursement in the
10 highest funded tier with smaller percentages reimbursed in the lower tiers based on
11 where the school system or school falls within the tiers on one of the two lists.
12 STEP FOUR: Calculate Supplemental Course Allocation
13 Pursuant to R.S. 17:4002.1 through 4002.6, the Supplemental Course
14 Allocation shall provide for the cost of secondary course choices specifically
15 approved by the State Board of Elementary and Secondary Education. For each city
16 and parish school system and other public school, the allocation shall equal the
17 number of students enrolled in grades 7 through 12 as of February 1 each year
18 multiplied by $70 per pupil.
19 Formula:
20 Supplemental Course Allocation for School Systems or Other Public
21 Schools
22 Equals
23 Supplemental Course Allocation Per Pupil
24 Multiplied By
25 Number of Students in Grades 7 through 12
26 If the entire allocation is not committed by the city or parish public school
27 systems or other public school by a date set forth by the Louisiana Department of
28 Education, the original allocation will be reduced by the uncommitted amount. The
29 total uncommitted amount from each city or parish public school systems or other
30 public school will be reallocated to those city or parish public school systems or
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1 other public schools that obligated one hundred percent of their original allocation
2 based on criteria set forth by the Louisiana Department of Education.
3 STEP FIVE: Calculate 2019-20 Certificated and Non-Certificated Pay Raises
4 1. Certificated Personnel Pay Raise
5 Each city, parish, or other public school district or school shall receive
6 $1,000 plus the current year annual retirement contribution rate as
7 established for the Teachers' Retirement System of Louisiana in the actuarial
8 valuation approved by the Public Retirement Systems' Actuarial Committee
9 based on the staffing data submitted to the official department personnel data
10 reporting system as of October 1 to provide an across the board $1,000 pay
11 raise and any associated retirement for K-12 classroom educators and other
12 certificated K-12 personnel defined per Louisiana Department of Education
13 Bulletin 1929 to include:
14 Teachers (all function codes 1000-2200s, object code 112);
15 Therapists/Specialists/Counselors (function codes 1000-2200s, object
16 code 113); School Site-based Principals, Assistant Principals, and
17 Other School Administrators (function code 2400s, object code 111);
18 Central Office Certificated Administrators (function codes 1000-2200
19 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
20 Nurses (function code 2134, object code 118); and Sabbaticals
21 (function codes 1000-2200s, 2134, and 2400s, object code 140).
22 2. Non-Certificated Personnel Pay Raise
23 Each city, parish, or other public school district or school shall receive $500
24 plus the current year annual retirement contribution rate as established for the
25 Louisiana School Employees' Retirement System in the actuarial valuation
26 approved by the Public Retirement Systems' Actuarial Committee based on
27 the staffing data submitted to the official department personnel data reporting
28 system as of October 1 to provide an across the board $500 pay raise and
29 associated retirement for non-certificated K-12 personnel defined per
30 Louisiana Department of Education Bulletin 1929 to include:
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1 Aides (function codes 1000-4900s, object code 115); Support
2 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
3 2324, 2831 and 2832) and 2500-4900s, object code 111);
4 Clerical/Secretarial (function codes 1000-4900s, object code 114);
5 Service Workers (function codes 1000-4900s, object code 116);
6 Skilled Craftsmen (function codes 1000-4900s, object code 117);
7 Degreed Professionals (function codes 1000-4900s, (excluding
8 2134s) object code 118); and Other Personnel (function codes
9 1000-4900s, object codes 100, 110 and 119).
10 STEP SIX: Calculate 2021-22 Certificated and Non-Certificated Pay Raises
11 1. Certificated Personnel Pay Raise
12 Each city, parish, or other public school district or school shall receive $800
13 plus the current year annual retirement contribution rate as established for the
14 Teachers' Retirement System of Louisiana in the actuarial valuation approved
15 by the Public Retirement Systems' Actuarial Committee based on the staffing
16 data submitted to the official department personnel data reporting system as
17 of October 1 to provide an across the board $800 pay raise and any
18 associated retirement for K-12 classroom educators and other certificated
19 K-12 personnel defined per Louisiana Department of Education Bulletin
20 1929 to include:
21 Teachers (all function codes 1000-2200s, object code 112);
22 Therapists/Specialists/Counselors (function codes 1000-2200s, object
23 code 113); School Site-based Principals, Assistant Principals, and
24 Other School Administrators (function code 2400s, object code 111);
25 Central Office Certificated Administrators (function codes 1000-2200
26 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
27 Nurses (function code 2134, object code 118); and Sabbaticals
28 (function codes 1000-2200s, 2134, and 2400s, object code 140).
29 2. Non-Certificated Personnel Pay Raise
30 Each city, parish, or other public school district or school shall receive $400
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1 plus the current year annual retirement contribution rate as established for the
2 Louisiana School Employees' Retirement System in the actuarial valuation
3 approved by the Public Retirement Systems' Actuarial Committee based on
4 the staffing data submitted to the official department personnel data reporting
5 system as of October 1 to provide an across the board $400 pay raise and
6 associated retirement for non-certificated K-12 personnel defined per
7 Louisiana Department of Education Bulletin 1929 to include:
8 Aides (function codes 1000-4900s, object code 115); Support
9 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
10 2324, 2831 and 2832) and 2500-4900s, object code 111);
11 Clerical/Secretarial (function codes 1000-4900s, object code 114);
12 Service Workers (function codes 1000-4900s, object code 116);
13 Skilled Craftsmen (function codes 1000-4900s, object code 117);
14 Degreed Professionals (function codes 1000-4900s, (excluding
15 2134s) object code 118); and Other Personnel (function codes
16 1000-4900s, object codes 100, 110 and 119).
17 STEP SEVEN: Calculate 2022-23 Certificated and Non-Certificated Pay Raises
18 1. Certificated Personnel Pay Raise
19 Each city, parish, or other public school district or school shall receive
20 $1,500 plus the current year annual retirement contribution rate as
21 established for the Teachers' Retirement System of Louisiana in the actuarial
22 valuation approved by the Public Retirement Systems' Actuarial Committee
23 based on the staffing data submitted to the official department personnel data
24 reporting system as of October 1 to provide an across the board $1,500 pay
25 raise and any associated retirement for K-12 classroom educators and other
26 certificated K-12 personnel defined per Louisiana Department of Education
27 Bulletin 1929 to include:
28 Teachers (all function codes 1000-2200s, object code 112);
29 Therapists/Specialists/Counselors (function codes 1000-2200s, object
30 code 113); School Site-based Principals, Assistant Principals, and
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1 Other School Administrators (function code 2400s, object code 111);
2 Central Office Certificated Administrators (function codes 1000-2200
3 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
4 Nurses (function code 2134, object code 118); and Sabbaticals
5 (function codes 1000-2200s, 2134, and 2400s, object code 140).
6 2. Non-Certificated Personnel Pay Raise
7 Each city, parish, or other public school district or school shall receive $750
8 plus the current year annual retirement contribution rate as established for the
9 Louisiana School Employees' Retirement System in the actuarial valuation
10 approved by the Public Retirement Systems' Actuarial Committee based on
11 the staffing data submitted to the official department personnel data reporting
12 system as of October 1 to provide an across the board $750 pay raise and
13 associated retirement for non-certificated K-12 personnel defined per
14 Louisiana Department of Education Bulletin 1929 to include:
15 Aides (function codes 1000-4900s, object code 115); Support
16 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
17 2324, 2831 and 2832) and 2500-4900s, object code 111);
18 Clerical/Secretarial (function codes 1000-4900s, object code 114);
19 Service Workers (function codes 1000-4900s, object code 116);
20 Skilled Craftsmen (function codes 1000-4900s, object code 117);
21 Degreed Professionals (function codes 1000-4900s, (excluding
22 2134s) object code 118); and Other Personnel (function codes
23 1000-4900s, object codes 100, 110 and 119).
24 STEP EIGHT: Calculate Certificated Mentor Teacher Stipend Allocation
25 The Louisiana teacher preparation model includes mentor teachers to support
26 undergraduate year-long residents and post-baccalaureate certification residents.
27 These mentor teachers are professionally trained, credentialed teachers with skills
28 to support aspiring and new teachers. A $2,000 stipend will be provided to city,
29 parish, or other public school systems or schools for each employed certificated
30 mentor teacher or teacher serving as the assigned mentor or record responsible for
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1 supporting undergraduate and post baccalaureate resident teachers. Each city, parish,
2 or other public school system or school shall receive an allocation equal to $2,000
3 multiplied by each certificated mentor teacher employed to support undergraduate
4 or post baccalaureate residents as reported in the staffing data submitted to the
5 official department personnel data reporting system as of October 1. School systems
6 or schools receiving this funding allocation must provide the $2,000 stipend to the
7 qualifying mentor teacher(s).
8 2. Allocations for Other Public Schools
9 STEP ONE: Louisiana State University, Southern University, and University
10 of Louisiana at Lafayette Laboratory Schools
11 1. State Cost Allocation
12 a. The February 1 Student Membership count at the Louisiana
13 State University, Southern University, and University of
14 Louisiana at Lafayette Lab Schools shall be multiplied by the
15 Average State Cost Allocation Per Pupil to equal the
16 Louisiana State University, Southern University, and
17 University of Louisiana at Lafayette Lab Schools State Cost
18 Allocation.
19 b. Funds appropriated for these schools shall be allocated to the
20 institution of higher education operating such a school. Each
21 such institution of higher education shall ensure the equitable
22 expenditure of such funds to operate such schools.
23 STEP TWO: Legacy Type 2 Charter Schools
24 A Legacy Type 2 Charter school is a Type 2 Charter school approved by the State
25 Board of Elementary and Secondary Education before July 1, 2008.
26 1. State Cost Allocation
27 a. Any Legacy Type 2 Charter school shall annually be allocated
28 funds as determined by applying the formula contained in R.S.
29 17:3995.
30 b. The State Cost Allocation equals the number of students
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1 multiplied by the State Per Pupil for the system where the student
2 resides.
3 2. Local Cost Allocation
4 a. Any Legacy Type 2 Charter school shall annually be allocated
5 funds as determined by applying the formula contained in R.S.
6 17:3995.
7 b. The Local Cost Allocation equals the number of students
8 multiplied by the Local Per Pupil for the system where the student
9 resides.
10 c. For any student enrolled in a Legacy Type 2 Charter school,
11 the Local Cost Allocation shall be funded by the State.
12 3. The exclusion of any portion of local revenues specifically dedicated
13 by the legislature or by voter approval to capital outlay or debt
14 service shall be applicable only to a charter school housed in a
15 facility or facilities provided by the district in which the charter
16 school is located.
17 STEP THREE: Office of Juvenile Justice (OJJ) Schools
18 1. Eligible Schools - Any elementary and secondary school operated by
19 the Office of Juvenile Justice (OJJ) in a secure care facility shall be
20 considered a public elementary or secondary school and, as such, the
21 Office of Juvenile Justice (OJJ) shall be annually appropriated funds
22 for these students.
23 2. Eligible Students - Each student counted in the prior year average
24 daily membership, as defined by the State Board of Elementary and
25 Secondary Education in the Student Membership Definition, is
26 calculated by dividing the number of days the student is under the
27 guidance and direction of teachers by the total instructional days
28 during the specified school year.
29 3. Allocation - The Office of Juvenile Justice (OJJ) shall annually be
30 allocated funds for the eligible students. For each student enrolled in
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1 these schools, both a State Cost Allocation and a Local Cost
2 Allocation shall be provided.
3 4. State Cost Allocation
4 a. The State Cost Allocation is equal to the State Cost Allocation
5 Per Pupil for the system where each student resided prior to
6 adjudication multiplied by the prior year average daily membership
7 of the Office of Juvenile Justice schools.
8 b. The State Cost Allocation Per Pupil allocation shall be
9 adjusted based on a factor determined by the Louisiana Department
10 of Education to provide for the differential in the number of
11 educational days provided to the students in the custody of the Office
12 of Juvenile Justice (OJJ).
13 c. Additionally, the State Cost Allocation Per Pupil shall be
14 adjusted based on a factor determined by the Louisiana Department
15 of Education to recognize the increased number of special education
16 students in the Office of Juvenile Justice (OJJ) schools relative to the
17 state average special education student population.
18 d. The average daily membership will be reconciled on an
19 annual basis using the latest available data.
20 5. Local Cost Allocation
21 a. Each student counted in the prior year average daily
22 membership, as defined by the State Board of Elementary and
23 Secondary Education, shall be provided for and funded from the
24 minimum foundation program a Local Cost Allocation Per Pupil
25 equal to the Local Cost Allocation Per Pupil for the district where the
26 student resided prior to adjudication.
27 b. The Local Cost Allocation is equal to the Local Cost
28 Allocation Per Pupil for the system where each student resided prior
29 to adjudication multiplied by the prior year average daily
30 membership of the Office of Juvenile Justice schools.
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1 c. For the purpose of the Local Cost Allocation Per Pupil, the
2 average daily membership of the Office of Juvenile Justice (OJJ)
3 shall be included in the membership counts of the city, parish, or
4 other local public school board in which the student resided prior to
5 adjudication to the Office of Juvenile Justice.
6 d. For a district(s) that shares local revenue, the allocation for
7 the Office of Juvenile Justice will be completed before the
8 calculation of local revenues.
9 e. The Local Cost Allocation Per Pupil shall be funded with a
10 transfer of the MFP monthly amount representing the Local Cost
11 Allocation Per Pupil from the city, parish, or other local public school
12 board in which the attending students resided prior to adjudication to
13 the Office of Juvenile Justice (OJJ).
14 f. The average daily membership will be reconciled on an
15 annual basis using the latest available data.
16 3. Mid-Year Student Allocations
17 a. Student counts in October and February may result in
18 mid-year allocation adjustments for the following: city and parish
19 school systems, Recovery School District, New Type 2 Charter
20 schools, Legacy Type 2 Charter schools, Type 3B Charter schools,
21 Louisiana State University, Southern University, and University of
22 Louisiana at Lafayette Lab schools, Louisiana School for Math,
23 Science and the Arts (LSMSA), New Orleans Center for Creative
24 Arts (NOCCA), Thrive Academy, and Special School District (SSD).
25 b. If the current year October 1 Mid-Year Student Count is more
26 or less than the prior year February 1 student count, an adjustment to
27 the current year allocation shall be made for each student gained or
28 lost. The October adjustment equals the number of students gained
29 or lost times the annual State Cost per pupil allocation amount for the
30 system or school in which the change occurred. The February
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1 adjustment equals the number of students gained or lost times
2 one-half of the State Cost per pupil allocation for the system or
3 school in which the change occurred.
4 c. Individual adjustments shall be made for increases or
5 decreases in the October or February Mid-Year Student Counts for
6 the Recovery School District, the system of prior jurisdiction, and
7 Type 5 Charter schools.
8 d. Mid-Year adjustments for the Recovery School District shall
9 utilize the final State Cost per pupil allocation for the system of prior
10 jurisdiction.
11 e. If the Recovery School District qualifies for an October
12 Mid-Year Adjustment to the State Cost per pupil allocation, a
13 Mid-Year adjustment shall also be made to the Local Cost per pupil
14 allocation for the system of prior jurisdiction. The October Local
15 Cost per pupil allocation shall be recalculated based on updated
16 revenue data for the system of prior jurisdiction. There shall be no
17 recalculation of the Local Cost per pupil allocation in conjunction
18 with the February 1 student count.
19 f. City, Parish, or Local public school systems or schools in the
20 first year of operation are not eligible for an October Mid-Year
21 Adjustment. However, their allocation will be finalized using October
22 1 data. The newly opened city, parish, or local public school systems
23 or schools will qualify for the February 1 mid-year adjustment.
24 g. October and February Mid-Year Adjustments shall be
25 combined and applied in the March through June payments.
26 Total MFP State Cost Allocation
27 Formula:
28 Total MFP State Cost Allocation
29 Equals
30 Level 1 State Cost Allocation
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1 Plus
2 Level 2 State Cost Allocation
3 Plus
4 Level 3 State Cost Allocation
5 Plus
6 Level 4 State Cost Allocation
7 II.FORMULA CALCULATIONS FOR STATE-APPROVED PUBLIC
8 SCHOOLS
9 A. Recovery School District
10 1. State Cost Allocation
11 a. Once all final calculations are made, the final State Cost
12 Allocation Per Pupil Amount for the city or parish school system
13 which counted the Recovery School District students will be
14 multiplied by the February 1 Recovery School District Student
15 Membership Count to equal the Recovery School District State Cost
16 Allocation.
17 b. In a system with one or more Type 3B charter schools, if the
18 Type 3B charter is not its own LEA, the local school system shall
19 distribute minimum foundation program formula funds to each Type
20 3B charter school in the system pursuant to calculations determined
21 by the Louisiana Department of Education. If the Type 3B charter is
22 its own LEA, such payments shall be made to the Type 3B charter
23 school by the Louisiana Department of Education. Such calculations
24 shall include differentiated funding weights for certain students,
25 including students identified as being eligible for special education
26 services. The calculations shall ensure equity so that each Type 3B
27 charter school in the system receives a per-pupil amount equal to the
28 amount a Type 5 charter school located in the same parish or school
29 system boundary would have received from the Recovery School
30 District (RSD).
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1 2. Local Cost Allocation
2 a. In addition to the State Cost Allocation, the Recovery School
3 District shall receive an applicable Local Cost Allocation.
4 Formula:
5 Local Cost Allocation Per Pupil
6 Equals
7 Projected Local Revenues from District of Prior Jurisdiction
8 Divided by
9 Total School District Membership (Recovery School District Student
10 Membership Count plus Student Membership Count for the system of
11 prior jurisdiction plus New Type 2 Charter school students residing in
12 the jurisdiction)
13 b. To begin the fiscal year, the Local Cost allocation is based on
14 eligible projected local revenues for the most recent prior fiscal year
15 from the city or parish school district that had jurisdiction of the
16 school prior to its transfer.
17 c. For purposes of the Recovery School District calculation,
18 local revenue is defined to include revenue from the following
19 sources, excluding any portion which has been specifically dedicated
20 by the legislature or by voter approval to capital outlay or debt
21 service, per the definitions in the Annual Financial Report (AFR) and
22 the Louisiana Accounting and Uniform Governmental Handbook as
23 reported to the Louisiana Department of Education:
24 1. Sales and use taxes, less any tax collection fee paid by the
25 school system
26 2. Ad valorem taxes, less any tax collection fee paid by the
27 school system
28 3. Earnings from sixteenth section lands owned by the school
29 system
30 d. The exclusion of any portion of local revenues specifically
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1 dedicated by the legislature or by voter approval to capital outlay or
2 debt service shall be applicable only to a charter school housed in a
3 facility or facilities provided by the system in which the charter
4 school is located.
5 e. The projected local revenues shall be divided by the Total
6 School District Membership Count including the Recovery School
7 District Student Membership Count, both operated and charter
8 schools, plus the Student Membership Count of the system of prior
9 jurisdiction. If any New Type 2 Charter School student resides within
10 the physical boundaries of the system of prior jurisdiction, this school
11 the student attends shares in the local revenues of the system of prior
12 jurisdiction. As a result, the New Type 2 Charter School Student
13 Membership Count of the students residing in the jurisdiction will be
14 added to the Recovery School District and the system of prior
15 jurisdiction Student Membership Count.
16 f. The Local Cost Allocation for the Recovery School District
17 is determined by multiplying the local revenue per pupil times the
18 number of Recovery School District students used in the MFP final
19 allocation.
20 Formula:
21 Local Cost Allocation
22 Equals
23 Projected Local Revenues from District of Prior Jurisdiction Per Pupil
24 Multiplied By
25 Recovery School District Student Membership Count
26 g. Once the local amount is determined, it is adjusted to a
27 monthly amount that is transferred from the MFP monthly allocation
28 of the city, parish, or other local public school board of prior
29 jurisdiction to the Recovery School District.
30 h. Based on the October 1 Student Membership Count, the local
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1 revenue allocation per student will be recalculated and there will be
2 a corresponding adjustment in the local revenue allocation. No
3 recalculation of the local revenues per student will occur as a result
4 of the February 1 Student Count adjustment.
5 i. During the third quarter of the fiscal year, the local revenue
6 allocation per student shall be adjusted to reflect actual prior year
7 local revenue data.
8 j. A final reconciliation will occur based upon the receipt of the
9 annual audited financial statements of the system of prior
10 jurisdiction. If an increase or decrease in local revenue collections
11 exists, the state superintendent may establish a payment schedule. In
12 the event that the fiscal status of the system of prior jurisdiction or
13 the Recovery School District changes during the fiscal year or on or
14 before the final reconciliation, the state superintendent may adjust the
15 local revenue based on the revenues identified.
16 3. Monies appropriated to the Recovery School District, except for
17 administrative costs, that are attributable to the transfer of a school from a
18 prior school system and monies allocated or transferred from the prior system
19 to the Recovery School District shall be expended solely on the operation of
20 schools transferred from the prior system to the jurisdiction of the Recovery
21 School District.
22 B. New Type 2 Charter Schools
23 A New Type 2 Charter school is a Type 2 Charter school approved after July 1,
24 2008, by the State Board of Elementary and Secondary Education.
25 1. State Cost Allocation
26 a. Any New Type 2 Charter School shall annually be provided
27 a State Cost Allocation as determined by applying the formula
28 contained in R.S. 17:3995.
29 b. The State Cost Allocation equals the number of students
30 multiplied by the State Cost Allocation Per Pupil for the system in
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1 which the student resides.
2 c. Mid-Year Adjustments shall adhere to the guidelines
3 established in this document.
4 2. Local Cost Allocation
5 a. Any New Type 2 Charter school shall annually be provided
6 a Local Cost Allocation by applying the formula contained in R.S.
7 17:3995.
8 b. The Local Cost Allocation equals the number of students
9 multiplied by the Local Cost Allocation Per Pupil for the system in
10 which the student resides.
11 c. One exception to R.S. 17:3995 is that the Local Cost
12 allocation will be funded with a transfer of the MFP monthly amount
13 representing the Local Cost Allocation from the city or parish school
14 system in which the attending students reside.
15 d. The city or parish where students attending the New Type 2
16 Charter school reside is the local taxing authority and shall provide
17 the local support for the students.
18 e. Mid-Year Adjustments will adhere to the guidelines
19 established in this document.
20 3. Virtual Charter schools may receive, as approved by the State Board of
21 Elementary and Secondary Education, a lesser percentage of the state and
22 local amount calculated in R.S. 17:3995.
23 4. Where student attendance is from multiple school systems, the
24 Department of Education shall determine the Local Cost Allocation based on
25 students reported by the schools. The student membership count of the New
26 Type 2 charter schools shall be included in the membership count of the city
27 or parish school board in which the student resides to determine the Local
28 Cost Allocation.
29 5. In the first year of operation, a New Type 2 Charter school shall be
30 allocated funding based on an estimated student count since a February 1
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1 student count does not exist. The allocation will be finalized based on the
2 October 1 student count.
3 6. The exclusion of any portion of local revenues specifically dedicated by
4 the legislature or by voter approval to capital outlay or debt service shall be
5 applicable only to a charter school housed in a facility or facilities provided
6 by the district in which the charter school is located.
7 C. Louisiana School for Math, Science, and the Arts (LSMSA), New
8 Orleans Center for Creative Arts (NOCCA), Thrive Academy, and
9 Special School District (SSD).
10 1. The Louisiana School for Math, Science and the Arts (LSMSA),
11 New Orleans Center for Creative Arts (NOCCA), Thrive Academy,
12 and Special School District (SSD) shall be provided both a State and
13 Local Cost allocation.
14 2. State Cost Allocation
15 a. The State Cost Allocation shall be based on the State Cost
16 Allocation Per Pupil for the city or parish school system
17 where the attending students reside.
18 3. Local Cost Allocation
19 a. The Local Cost Allocation will be based on the Local Cost
20 Allocation for the city or parish school system where the
21 attending students reside.
22 b. For any student enrolled in LSMSA, NOCCA, Thrive
23 Academy, or SSD, the Local Cost Allocation Per Pupil shall
24 be funded by the State.
25 c. Where student attendance is from multiple school systems,
26 the Department of Education shall determine the Local Cost
27 Allocation based on students reported by the schools.
28 III.FORMULA PROCEDURES
29 A. Preliminary Allocation
30 1. The Minimum Foundation Program formula for the upcoming
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1 fiscal year adopted by the State Board of Elementary and Secondary
2 Education, along with a preliminary allocation schedule representing
3 the estimated cost of the proposed formula, shall be submitted to the
4 Joint Legislative Committee on the Budget and to the House and
5 Senate Education Committees for consideration no later than
6 March 15.
7 2. This preliminary allocation shall utilize student and other
8 input data available at the time.
9 B. Final Allocation
10 Final allocations for the fiscal year in which the formula takes effect will be
11 determined no later than June 30 of the preceding fiscal year. The latest
12 available data will be utilized to calculate the final allocation except that
13 student count estimates will be utilized for school systems or charter schools
14 opening for the first time in the fiscal year beginning July 1. For first-year
15 city, parish, or other public school systems or schools, the final allocation
16 will be based on the October 1 count, once available.
17 IV.FORMULA PAYMENTS
18 A. Payment Procedures
19 The Total MFP State Cost Allocation for city, parish, and other school
20 systems and schools will be converted to monthly payments from July
21 through June each year except payments will be made on Level 4 allocations
22 as data becomes available.
23 B. Requested Payment Adjustments
24 If the city, parish, or other school systems and schools have documented
25 growth in students prior to the actual Mid-Year Student Counts in October
26 and February, a temporary change to the final allocation may be requested.
27 The State Superintendent is authorized to approve or deny this revision.
28 1. Sufficient documentation will be requested to substantiate this
29 requested allocation adjustment.
30 2. The adjusted allocation will remain in effect until the actual
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1 October or February Mid-Year Student Count. Once the Mid-Year
2 Student Count is final, reconciliation will be completed and payments
3 adjusted accordingly.
4 C. Payment Adjustments for Audit Findings
5 Review and/or audit of the systems' or schools' data used in determining their
6 Minimum Foundation Program allocation may result in changes in final
7 statistical information. The Minimum Foundation Program allocation
8 adjustments necessary as a result of these audit findings will be made in the
9 following school year. These adjustments are applicable to the following:
10 city or parish school systems, Recovery School District, Type 2 Charter
11 schools, Type 3B Charter schools, Louisiana State University, Southern
12 University, and University of Louisiana at Lafayette Lab schools, Office of
13 Juvenile Justice (OJJ) schools, Louisiana School for Math, Science and the
14 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), Thrive
15 Academy, and Special School District (SSD).
16 V. 70% EXPENDITURE REQUIREMENT
17 To provide for appropriate accountability of state funds while providing city,
18 parish, or local public school systems or other public schools flexibility in
19 determining specific expenditures, city, parish, or local public school systems
20 or other public schools must ensure that at least 70% of the city, parish, or
21 local public school system or other public school general fund expenditures
22 are in the areas of instruction and school administration at the school
23 building level as developed by the Louisiana Department of Education and
24 defined by the State Board of Elementary and Secondary Education
25 regulations.
26 VII. SEVERABILITY PROVISION
27 If any provision of this minimum foundation formula or the application
28 thereof is held invalid, such invalidity shall not affect other provisions or
29 applications of this minimum foundation formula which can be given effect
30 without the invalid provisions or applications, and to this end the provisions
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1 of this minimum foundation formula are hereby declared severable. The
2 severability provision hereof shall be broadly construed so as to give effect
3 to each and every possible provision or application of this minimum
4 foundation formula which is not specifically held invalid, unlawful, or
5 unconstitutional.
6 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
7 approve the formula that was adopted by the State Board of Elementary and Secondary
8 Education on March 9, 2022, to determine the cost of a minimum foundation program of
9 education in all public elementary and secondary schools as well as to equitably allocate the
10 funds to parish and city school systems.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Cheryl Serrett.
DIGEST
SCR 19 Original 2022 Regular Session Fields
Approves the minimum foundation program (MFP) formula for FY 2022-2023 that was
adopted by the State Board of Elementary and Secondary Education (BESE) on March 9,
2022.
The state Constitution requires BESE to develop and adopt an MFP formula to determine
the cost of a minimum foundation program of education in all public elementary and
secondary schools and to equitably allocate the funds to local public school systems.
The MFP formula currently in effect is the formula adopted by the board and approved by
the legislature for the Fiscal Year 2021-2022.
Proposed formula has a projected cost of $4.008 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 law maintains the current base per pupil funding amount of $4,015.
In Level 4, proposed formula provides for a pay raise of $1,500 for certificated employees
and $750 for support workers, plus related retirement costs, with a projected cost of
approximately $148.4 million.
Proposed formula also includes the following additions in Level 4:
• Annual stipend of $2,000 for certificated mentor teachers (increase of
$1,850,000).
• Supplemental course allocation increase of $11 per pupil from $59.00 to
$70.00 (increase of $3,358,000).
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• Special School District as a state-approved public school per Act 468 of the
2021 Regular Session of the Legislature (increase of $2,800,000).
• Course tuition for career and technical education as an allowable use of
career development funds (indeterminable increase).
Effective July 1, 2022.
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