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2023 Regular Session
SENATE CONCURRENT RESOL UTION NO. 2
BY SENATOR FIELDS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
BESE. Provides for legislative approval of the MFP formula for the 2023-2024 school year.
(7/1/23)
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 2023-2024 Fiscal
8 Year as adopted by the State Board of Elementary and Secondary Education on March 8,
9 2023, reads as follows:
10 PROPOSED
11 FY 2023-2024 MINIMUM FOUNDATION PROGRAM FORMULA
12 The formula determines allocations for city, parish, or other public school systems or
13 schools. The definition of city, parish, or local public school systems and schools shall
14 include city or parish school systems, Recovery School District including direct operated and
15 Type 5 charter schools, Louisiana School for Math, Science, and the Arts (LSMSA), New
16 Orleans Center for Creative Arts (NOCCA), Thrive Academy, École Pointe-au-Chien,
17 Special School District (SSD), New Type 2 Charter schools, Legacy Type 2 Charter schools,
18 Type 3B Charter schools, Office of Juvenile Justice (OJJ) schools, and Louisiana State
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1 University, Southern University, and University of Louisiana at Lafayette Lab schools. Type
2 3B Charter schools are defined as charter schools not having returned to the transferring
3 school system pursuant to R.S. 17:10.7.1 and operating independently. The formula is
4 divided into four calculations as follows:
5 Level 1 determines the minimum cost of education based on the education needs of
6 each student. The cost includes funding for students enrolled in city and parish
7 school systems, Recovery School District direct operated and Type 5 Charter
8 schools, New Type 2 Charter schools, and Type 3B Charter schools. The cost is then
9 shared equitably between the State and the city and parish school systems based on
10 the ability of the systems to support education in their communities through local
11 sales and property tax revenues.
12 Level 2 provides an incentive for city and parish school systems to support education
13 in their communities above the minimum level of financial support required.
14 Level 3 provides specific legislative education funding to city, parish, or other local
15 public school systems or schools for Continuation of Certificated and Support
16 Worker pay raises, the Historical Formula Allocation, and Mandated Operating
17 Costs.
18 Level 4 provides additional funding including:
19 • Supplementary funding to meet specific needs at city, parish, or other
20 local school systems and schools including International Associate
21 Teacher Salary and Stipends Allocation, Career Development
22 Allocation, High Cost Services Allocation, Supplemental Course
23 Allocation, Apprenticeships Allocation, Certificated and Support
24 Staff Pay Raise Allocations, Differentiated Compensation Allocation,
25 Resident Teacher Stipend Allocation, and Certificated Mentor
26 Teacher Stipend Allocation.
27 • Allocations for State-approved public school systems or schools
28 including Legacy and New Type 2 Charter schools, Louisiana State
29 University, Southern University, and University of Louisiana at
30 Lafayette Lab schools, New Orleans Center for Creative Arts
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1 (NOCCA), Louisiana School for Math, Science, and the Arts
2 (LSMSA), Thrive Academy, École Pointe-au-Chien, Special School
3 District (SSD) and Office of Juvenile Justice (OJJ) schools.
4 • Mid-Year Allocation Adjustments to account for mid-year increases
5 and decreases in students in all city, parish, or other local public
6 school systems or schools.
7 State MFP funds shall only be expended for educational purposes. Expenditures for
8 educational purposes are those expenditures related to the operational and
9 instructional activities of city, parish, or other public school systems or schools to
10 include: instructional programs, pupil support programs, instructional staff programs,
11 school administration, general administration, business services, operations and
12 maintenance of plant services, student transportation services, food services
13 operations, enterprise operations, community services operations, facility acquisition,
14 and construction services and debt services as defined by Louisiana Accounting and
15 Uniform Governmental Handbook, Bulletin 1929.
16 I. FORMULA CALCULATIONS
17 A. Level 1: Calculate State and Local Cost Allocation
18 1. Determine Educational Costs
19 Eligible students from the following school systems and schools will be
20 counted in both the Base and Weighted Student Memberships:
21 a. City and parish school systems.
22 b. State-Approved Public Schools - The student counts of New
23 Type 2 Charter Schools shall be included in the membership
24 and weighted student counts of the city or parish school
25 system in which the student resides.
26 c. Recovery School District - The student membership and
27 weighted student counts of schools transferred to the
28 Recovery School District, both direct operated and Type 5
29 Charter schools, shall continue to be included in the
30 membership and weighted student counts of the city or parish
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1 school system from which jurisdiction of the school was
2 transferred.
3 STEP ONE: Determine the Number of Eligible Students for the Base Count
4 The formula first counts each of the students enrolled on February 1 to determine the
5 cost of educational services. The formula utilizes the February 1 Student
6 Membership Count to allocate funding beginning in July. The students eligible to be
7 counted are identified in the Student Membership Definition adopted by the State
8 Board of Elementary and Secondary Education. These students are counted as one
9 (1.0) in the formula.
10 STEP TWO: Determine the Number of Students Eligible for the Weighted
11 Student Count
12 The formula recognizes that providing educational services to meet the needs of
13 particular students is more costly than regular educational services. Each special
14 characteristic or need is given a numerical value referred to as a weight. The special
15 needs of each student are taken into consideration by multiplying the student or unit
16 count for each eligible child (1.0) by each of the weights. This calculation provides
17 additional students that are then added to the February 1 Student Membership Count
18 to equal the Total Weighted Student Membership Count. The students and units
19 eligible to be counted are identified in the Student Membership Definition adopted
20 by the State Board of Elementary and Secondary Education. The following are the
21 additional costs recognized by the formula:
22 Low Income and English Language Learner Weight - The formula recognizes
23 that students living in poverty or students with a native language other than English
24 are more likely to require additional educational services to be successful. To
25 recognize that these services require additional costs, students that qualify for free
26 or reduced price meals under the United States Department of Agriculture (USDA)
27 School Food Service Program guidelines, or an alternative count as defined in the
28 Student Membership Definition, and students identified as an English Language
29 Learner are provided a weight of 22%.
30 Career and Technical Education Weight - The formula recognizes that the cost of
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1 providing materials and equipment, and teacher credentialing and training, for Career
2 and Technical Education courses is above and beyond the cost of traditional
3 academic education. Each secondary career and technical education course in which
4 a student is enrolled in both the fall and spring semesters is provided a weight of 6%.
5 Special Education Weight - The formula addresses the extra cost associated with
6 the delivery of services required in order to meet the needs of students with
7 disabilities. Students with disabilities that have an Individualized Education
8 Program (IEP) plan developed according to State Board of Elementary and
9 Secondary Education regulations are provided a weight of 150%.
10 Gifted and Talented Weight - The formula recognizes the cost of providing
11 educational services to Gifted and Talented students that have an Individualized
12 Education Program (IEP) Plan developed according to State Board of Elementary
13 and Secondary Education regulations and are provided a 60% weight.
14 Economy of Scale Weight - This weight is provided for city or parish school
15 systems to recognize a base amount of funding for fixed overhead costs that should
16 be provided when student populations equal 7,500 students or less. The Economy of
17 Scale Weight is calculated as a curvilinear weight of 20% at a student membership
18 count of zero down to 0% at a student membership count equal to or greater than
19 7,500. To calculate this weight, the February 1 Student Membership Count for each
20 city and parish school system is subtracted from 7,500 and divided by 37,500. The
21 result of this calculation is then multiplied by each system's February 1 Student
22 Membership Count to determine the weighted students.
23 STEP THREE: Determine Total Weighted Student Membership Count
24 Formula:
25 Total Weighted Student Membership Count
26 Equals
27 February 1 Student Membership Count (1.0)
28 Plus
29 Low Income and English Language Learner Weight
30 Career and Technical Education Weight
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1 Special Education Weight
2 Gifted and Talented Weight
3 Economy of Scale Weight
4 STEP FOUR: Identify the State and Local Base Cost Per Pupil
5 Formula:
6 The State and Local Base Cost Per Pupil shall equal $4,015.
7 STEP FIVE: Determine Total MFP Educational Costs
8 Formula:
9 Total MFP Educational Costs
10 Equals
11 Total Weighted Student Membership Count
12 Multiplied by
13 State and Local Base Cost Per Pupil
14 2. Determine State and Local Cost Allocation
15 The Total MFP Educational Costs are shared between the State and the city or parish
16 school systems. The ability of school systems to support the cost of education in their
17 communities is measured by the potential to raise local revenue. This potential
18 contribution is measured by the following three factors using the latest available data
19 as reported through the Annual Financial Report (AFR) as required by R.S. 17:92.
20 1. Local Property Tax Revenue Contribution
21 2. Local Sales Tax Revenue Contribution
22 3. Other Local Revenue Contribution
23 STEP ONE: Determine the Local Property Tax Revenue Contribution
24 Formula:
25 Local Property Tax Revenue Contribution
26 Equals
27 State Computed Property Tax Millage (debt and non-debt)
28 (including TIF areas)
29 Times
30 Net Assessed Property Value
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1 Net Assessed Property Value Increase Cap - If a school system's Net Assessed
2 Property Value has increased equal to or greater than 10% over the prior year Net
3 Assessed Property Value, then the growth in the Net Assessed Property Value is
4 capped at 10%. This cap is applied on a year-to-year basis comparing the current
5 year Net Assessed Property Value to the prior year uncapped Net Assessed Property
6 Value.
7 Computed Property Tax Millage - The Computed Property Tax Millage is calculated
8 annually at the rate necessary to maintain a state and local allocation ratio of
9 65%/35%.
10 STEP TWO: Determine the Local Sales Tax Revenue Contribution
11 Formula:
12 Local Sales Tax Revenue Contribution
13 Equals
14 Computed Sales Tax Base (debt and non-debt) (including TIF areas)
15 Multiplied By
16 State Computed Sales Tax Rate
17 Mid-Year Rate Increases - If a local school system's sales tax goes into effect
18 during the fiscal year, the tax rate is prorated to an annual rate applicable for the total
19 revenue generated.
20 Sales Tax Increase Cap - If a system's Computed Sales Tax Base increased equal
21 to or greater than 15% over the Computed Sales Tax Base calculated in the prior year
22 formula, then the growth in the Computed Sales Tax Base will be capped at 15%
23 over the amount used in the prior year formula. This cap will be applied on a year-to-
24 year basis comparing the current year sales tax base to the prior year uncapped sales
25 tax base.
26 Computed Sales Tax Rate - The Computed Sales Tax Rate is calculated annually
27 at the rate necessary to maintain a state and local allocation ratio of 65%/35%.
28 STEP THREE: Determine Other Local Revenue Contribution
29 Formula:
30 Other Local Revenue Contribution
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1 Equals
2 State Revenue in lieu of taxes
3 Plus
4 Federal Revenue in lieu of taxes
5 Plus
6 50% of Earnings on Property
7 STEP FOUR: Determine Local Cost Allocation
8 Formula:
9 Local Cost Allocation
10 Equals
11 Property Tax Contribution
12 Plus
13 Sales Tax Contribution
14 Plus
15 Other Revenues Contribution
16 STEP FIVE: Determine State Cost Allocation
17 Formula:
18 State Cost Allocation
19 Equals
20 Total State and Local Cost
21 Minus
22 Local Cost Allocation
23 Minimum State Cost Allocation - In no event shall the State Cost
24 Allocation be less than 25% of Total Level 1 Cost for any city or parish
25 school system.
26 B. Level 2: Incentive for Local Effort
27 Level 2 provides incentives for city and parish school systems that contribute
28 a greater proportion of local revenues towards the cost of education in their
29 communities by increasing local property and sales tax revenues. This effort
30 is measured using the latest available data for the following sources of
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1 revenue as reported in the Annual Financial Report (AFR) as required in R.S.
2 17:92.
3 1. Total Sales Taxes
4 2. Total Property Taxes
5 3. State and Federal Revenue in Lieu of Taxes
6 4. 50% Earnings on Property Revenue
7 STEP ONE: Determine Eligible Local Revenue
8 Formula:
9 Eligible Local Revenue
10 Equals
11 Total Sales Tax Revenue
12 Plus
13 Total Property Tax Revenue
14 Plus
15 State and Federal Revenue in Lieu of Taxes
16 Plus
17 50% of Earnings on Property Revenue
18 STEP TWO: Determine Local Revenue Eligible for Incentive
19 Formula:
20 Local Revenue Eligible for Incentive
21 Equals
22 Eligible Local Revenue
23 Minus
24 Local Cost Allocation
25 STEP THREE: Determine the Limit on Revenue Eligible for Incentive
26 Formula:
27 Limit on Revenue Eligible for Incentive
28 Equals
29 Total State and Local Cost Allocation Multiplied by 34%
30 STEP FOUR: Determine Local Support of Level 2 Incentive
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1 Formula:
2 Local Support of Level 2 Incentive
3 Equals
4 Lesser of Local Revenue Eligible for Incentive or Limit on Local
5 Revenue Eligible for Incentive
6 Multiplied by
7 Local Cost Allocation Percentage (Level 1)
8 Multiplied by
9 Level 2 Incentive Factor
10 Level 2 Incentive Factor - The Level 2 Incentive Factor determines the
11 amount of local support required in Level 2. In FY 2014-2015, the Level 2
12 Incentive Factor is established at 1.72.
13 STEP FIVE: Determine State Cost of Level 2 Incentive
14 Formula:
15 State Support of Level 2 Incentive
16 Equals
17 Lesser of Local Revenue Eligible for Incentive or Limit on Local
18 Revenue Eligible for Incentive
19 Minus
20 Local Support of Level 2 Incentive
21 C. Level 3: Legislative Allocations
22 Level 3 provides funding for three programs that address funding for school
23 systems and schools regarding teacher and support worker pay raises,
24 historical formula allocations, and mandated operating costs, and are in
25 addition to allocations provided in Level 1 and 2. These allocations are as
26 follows:
27 Formula:
28 Total Level 3 Legislative Allocations
29 Equals
30 Continuation Funding for
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1 Pay Raises
2 Plus
3 Historical Formula Allocation
4 Plus
5 Mandated Costs Allocation
6 STEP ONE: Calculate Continuation Funding for Pay Raises
7 1. Certificated Personnel Pay Raises were implemented in four recent years to
8 assist in increasing Teacher and School Leader pay to the Southern Regional
9 Average. These funds continue to be provided directly to systems and schools to
10 support these increased salaries.
11 a. Certificated Personnel Pay Raises provided in 2001-2002, 2006-
12 2007, 2007-2008, and 2008-2009 will continue for each school
13 system and school based on the calculated per pupil amount times the
14 February 1 Student Membership Count.
15 2. Non-certificated Support Worker Pay Raises were implemented in three
16 recent years to assist with increasing these salaries.
17 a. Non-certificated Support Worker Pay Raises provided in 2002-2003,
18 2006-2007, and 2007-2008 will continue for each school system and school
19 based on the calculated per pupil amount times the February 1 Student
20 Membership Count.
21 3. This provision applies to city and parish school systems, Recovery School
22 District, New Orleans Center for Creative Arts (NOCCA), Louisiana School for
23 Math, Science, and the Arts (LSMSA), Thrive Academy, École Pointe-au-Chien,
24 Special School District (SSD), Legacy Type 2 Charter Schools, New Type 2 Charter
25 Schools, Type 3B Charter Schools, Louisiana State University, Southern University,
26 and University of Louisiana at Lafayette Lab schools, and Office of Juvenile Justice
27 (OJJ) schools.
28 STEP TWO: Calculate Historical Formula Allocations
29 Allocations for Insurance and Pay Raises - The following school systems
30 are being provided continuing funding for the 1994 insurance supplement
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1 and employee pay raises provided by the Legislature beginning in 1997
2 through 1999: East Baton Rouge, Iberville, Jefferson, Lafayette,
3 Plaquemines, Pointe Coupee, St. Charles, St. James, and West Feliciana.
4 Redistribution Allocation - After setting aside the insurance and pay raise
5 funding, the balance of the "Hold Harmless" funding was removed from
6 these school districts over ten years from 2006-2007 to 2016-2017:
7 Concordia, East Baton Rouge, Evangeline, Iberville, Jefferson, Plaquemines,
8 St. Charles, St. James, and West Feliciana.
9 The amount of funding removed from the districts listed above is reserved
10 and redistributed to the remaining city, parish or other local public school
11 systems or schools. The total amount is divided by the total number of
12 students within these same city, parish or other local public school systems
13 or schools to calculate a per pupil amount. The allocation is determined using
14 the per pupil amount multiplied by the current year student count.
15 STEP THREE: Calculate Mandated Costs Allocation
16 City, parish or other local public school systems or schools shall receive a
17 minimum of $133.00 for each student in the prior year February 1
18 membership to offset these increasing operational costs.
19 The following formula is applied to determine the Level 1, 2, and 3 State Cost
20 Allocation Per Pupil:
21 Formula:
22 Level 1, 2, and 3 State Cost Allocation Per Pupil
23 Equals
24 Level 1 State Cost Allocation Per Pupil
25 Plus
26 Level 2 State Cost Allocation Per Pupil
27 Plus
28 Level 3 State Cost Allocation Per Pupil
29 D. Level 4: Supplementary Allocations
30 1. Specific Needs Allocations
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1 Specific Needs Allocations provide funding for four allocations for specific
2 purposes and is in addition to system level allocations from Levels 1, 2, and
3 3. These allocations are as follows:
4 Formula:
5 Total Level 4 Supplementary Allocations
6 Equals
7 International Language Associate Salary and Stipend
8 Allocation
9 Plus
10 Career Development Fund Allocation
11 Plus
12 High Cost Services Assistance Allocation
13 Plus
14 Supplemental Course Allocation
15 Plus
16 Apprenticeships Allocation
17 Plus
18 2019-20 Certificated and Non-Certificated Pay Raises
19 Plus
20 2021-22 Certificated and Non-Certificated Pay Raises
21 Plus
22 2022-23 Certificated and Non-Certificated Pay Raises
23 Plus
24 2023-24 Certificated and Non-Certificated Pay Raises
25 Plus
26 Differentiated Compensation Allocation
27 Plus
28 Resident Teacher Stipend Allocation
29 Plus
30 Certificated Mentor Teacher Stipend
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1 STEP ONE: Calculate International Language Associate Salary and Stipend
2 Allocation
3 Salary Allocation - Any city, parish, or other public school system or school
4 employing an International Language Associate or a graduate of the Escadrille
5 Louisiane program shall receive a supplemental allocation from the State Board of
6 Elementary and Secondary Education of $21,000 per teacher employed in the prior
7 year. The state shall maintain support of the International Language Associate
8 program at a maximum of 300 International Language Associates employed in any
9 given year.
10 These teachers shall be paid by the employing city, parish, or other local
11 public school system or school at least the state average classroom teacher salary
12 (without PIP) by years of experience and degree beginning with year three. Of the
13 $21,000 allocation, $20,000 shall be allocated to the school where the teacher is
14 employed and the funds used to support the total cost of the teacher salary, and the
15 remaining amount shall be associated with costs of VISA sponsorship pursuant to
16 State Board of Elementary and Secondary Education regulations.
17 Stipend Allocation - First year teachers will receive an installation incentive
18 of an additional $6,000; second and third year teachers will receive a retention
19 incentive of an additional $4,000. These amounts must be provided to each
20 International Associate Teacher or Escadrille Louisiane graduate by each school
21 district or school in which they are employed.
22 STEP TWO: Career Development Fund Allocation
23 The cost of providing materials and equipment, course tuition, and teacher
24 credentialing and training to attain a statewide industry-based credential is above and
25 beyond the cost typically required for high school courses. An allocation will be
26 provided to support the development of these technical courses required for
27 statewide credentials in city and parish school systems and other public schools.
28 The first step in the allocation is to calculate six percent (6%) of the MFP
29 State and Local Base Cost Per Pupil to determine the Career Development Per Pupil
30 Amount. The Career Development Per Pupil Amount will be provided for each
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1 qualifying student course enrollment in grades 9 through 12.
2 If a city or parish school system receives less than $25,000 from the Career
3 Development Per Pupil Amount, then the city or parish school system will be
4 provided an economies of scale minimum allocation of $25,000. If other public
5 school systems and schools containing grades 9 through 12 receive less than $10,000
6 from the Per Pupil Amount, then the other public school systems and schools
7 containing grades 9 through 12 will be provided an economies of scale minimum
8 allocation of $10,000.
9 Formula:
10 Career Development Allocation Per Pupil
11 Equals
12 MFP State and Local Base Cost Per Pupil
13 Multiplied By
14 Six Percent (6%)
15 Formula:
16 Career Development Allocation
17 Equals
18 Career Development Allocation Per Pupil
19 Multiplied By
20 Qualifying Student Course Enrollments
21 in Grades 9 through 12
22 STEP THREE: Calculate High Cost Services Assistance
23 High cost services for students with disabilities generate a particular budget
24 challenge for city, parish, and other public school systems and schools.
25 In an effort to assist with these expenses, an allocation will be provided to
26 city, parish, and other public school systems and schools which submit
27 documentation as required by the Louisiana Department of Education substantiating
28 that the prior year cost of services for a specific student exceeds three times the most
29 recent state average total expenditure per pupil amount.
30 Once costs associated with providing services for a student with a disability
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1 or disabilities have been verified, the city or parish school system or other public
2 school will be eligible to receive an allocation to assist with these costs. The
3 allocation will be limited by the amount budgeted for the High Cost Services
4 Assistance Allocation. So as to be equitably distributed, the total allocation provided
5 to city and parish school systems versus other public schools shall be proportional
6 to the share of total qualifying applications submitted by city and parish school
7 systems versus other public schools.
8 The first step in the allocation will be to calculate the impact of these costs
9 on the budget of the school system or school using the latest available state and local
10 revenue data. The High Cost Services requested for reimbursement will be reduced
11 by the MFP state and local amount allocated on behalf of each student from Levels
12 1, 2, and 3. The next step will rank the Percent (%) Impact from highest to lowest
13 percent, with two separate rank listings for school systems and other public schools.
14 Formula:
15 Percent (%) Impact on Budget
16 Equals
17 Cost of Services
18 Divided By
19 Total State and Local Revenue
20 The two ranked listings will be divided into four tiers and allocations will be
21 provided based on a percentage from one hundred percent reimbursement in the
22 highest funded tier with smaller percentages reimbursed in the lower tiers based on
23 where the school system or school falls within the tiers on one of the two lists.
24 STEP FOUR: Calculate Supplemental Course Allocation
25 Pursuant to R.S. 17:4002.1 through 4002.6, the Supplemental Course
26 Allocation shall provide for the cost of secondary course choices specifically
27 approved by the State Board of Elementary and Secondary Education. For each city
28 and parish school system and other public school, the allocation shall equal the
29 number of students enrolled in grades 7 through 12 as of February 1 each year
30 multiplied by $70 per pupil.
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1 Formula:
2 Supplemental Course Allocation for School Systems or Other Public
3 Schools
4 Equals
5 Supplemental Course Allocation Per Pupil
6 Multiplied By
7 Number of Students in Grades 7 through 12
8 If the entire allocation is not committed by the city or parish public school
9 systems or other public school by a date set forth by the Louisiana Department of
10 Education, the original allocation will be reduced by the uncommitted amount. The
11 total uncommitted amount from each city or parish public school systems or other
12 public school will be reallocated to those city or parish public school systems or
13 other public schools that obligated one hundred percent of their original allocation
14 based on criteria set forth by the Louisiana Department of Education.
15 STEP FIVE: Calculate Apprenticeships Allocation
16 Each city, parish, or other public school district or school shall receive an
17 allocation based on the number of students enrolled in either fall or spring semester
18 in an eligible apprenticeship course up to 500 student enrollments annually. If a
19 school system or school is defined as rural by the United States Census Bureau, an
20 allocation of $3,500 shall be provided times the number of students enrolled in
21 eligible apprenticeship programs. If a school system or school is identified as non-
22 rural, an allocation of $2,500 shall be provided times the number of students enrolled
23 in eligible apprenticeship programs. The allocation shall be utilized to support all of
24 the costs associated with delivery of the apprenticeship services to
25 the students.
26 STEP SIX: Calculate 2019-20 Certificated and Non-Certificated Pay Raises
27 1. Certificated Personnel Pay Raise
28 Each city, parish, or other public school district or school shall receive
29 $1,000 plus the current year annual retirement contribution rate as
30 established for the Teachers' Retirement System of Louisiana in the actuarial
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1 valuation approved by the Public Retirement Systems' Actuarial Committee
2 based on the staffing data submitted to the official department personnel data
3 reporting system as of October 1 to provide an across the board $1,000 pay
4 raise and any associated retirement for K-12 classroom educators and other
5 certificated K-12 personnel defined per Louisiana Department of Education
6 Bulletin 1929 to include:
7 Teachers (all function codes 1000-2200s, object code 112);
8 Therapists/Specialists/Counselors (function codes 1000-2200s, object
9 code 113); School Site-based Principals, Assistant Principals, and
10 Other School Administrators (function code 2400s, object code 111);
11 Central Office Certificated Administrators (function codes 1000-2200
12 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
13 Nurses (function code 2134, object code 118); and Sabbaticals
14 (function codes 1000-2200s, 2134, and 2400s, object code 140).
15 2. Non-Certificated Personnel Pay Raise
16 Each city, parish, or other public school district or school shall receive $500
17 plus the current year annual retirement contribution rate as established for the
18 Louisiana School Employees' Retirement System in the actuarial valuation
19 approved by the Public Retirement Systems' Actuarial Committee based on
20 the staffing data submitted to the official department personnel data reporting
21 system as of October 1 to provide an across the board $500 pay raise and
22 associated retirement for non-certificated K-12 personnel defined per
23 Louisiana Department of Education Bulletin 1929 to include:
24 Aides (function codes 1000-4900s, object code 115); Support
25 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
26 2324, 2831 and 2832) and 2500-4900s, object code 111);
27 Clerical/Secretarial (function codes 1000-4900s, object code 114);
28 Service Workers (function codes 1000-4900s, object code 116);
29 Skilled Craftsmen (function codes 1000-4900s, object code 117);
30 Degreed Professionals (function codes 1000-4900s, (excluding
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1 2134s) object code 118); and Other Personnel (function codes 1000-
2 4900s, object codes 100, 110 and 119).
3 STEP SEVEN: Calculate 2021-22 Certificated and Non-Certificated Pay
4 Raises
5 1. Certificated Personnel Pay Raise
6 Each city, parish, or other public school district or school shall receive $800
7 plus the current year annual retirement contribution rate as established for the
8 Teachers' Retirement System of Louisiana in the actuarial valuation approved
9 by the Public Retirement Systems' Actuarial Committee based on the staffing
10 data submitted to the official department personnel data reporting system as
11 of October 1 to provide an across the board $800 pay raise and any
12 associated retirement for K-12 classroom educators and other certificated K-
13 12 personnel defined per Louisiana Department of Education Bulletin 1929
14 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 (function codes 1000-2200
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 $400
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 $400 pay raise and
30 associated retirement for non-certificated K-12 personnel defined per
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1 Louisiana Department of Education Bulletin 1929 to include:
2 Aides (function codes 1000-4900s, object code 115); Support
3 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
4 2324, 2831 and 2832) and 2500-4900s, object code 111);
5 Clerical/Secretarial (function codes 1000-4900s, object code 114);
6 Service Workers (function codes 1000-4900s, object code 116);
7 Skilled Craftsmen (function codes 1000-4900s, object code 117);
8 Degreed Professionals (function codes 1000-4900s, (excluding
9 2134s) object code 118); and Other Personnel (function codes 1000-
10 4900s, object codes 100, 110 and 119).
11 STEP EIGHT: Calculate 2022-23 Certificated and Non-Certificated Pay Raises
12 1. Certificated Personnel Pay Raise
13 Each city, parish, or other public school district or school shall receive
14 $1,500 plus the current year annual retirement contribution rate as
15 established for the Teachers' Retirement System of Louisiana in the actuarial
16 valuation approved by the Public Retirement Systems' Actuarial Committee
17 based on the staffing data submitted to the official department personnel data
18 reporting system as of October 1 to provide an across the board $1,500 pay
19 raise and any associated retirement for K-12 classroom educators and other
20 certificated K-12 personnel defined per Louisiana Department of Education
21 Bulletin 1929 to include:
22 Teachers (all function codes 1000-2200s, object code 112);
23 Therapists/Specialists/Counselors (function codes 1000-2200s, object
24 code 113); School Site-based Principals, Assistant Principals, and
25 Other School Administrators (function code 2400s, object code 111);
26 Central Office Certificated Administrators (function codes 1000-2200
27 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
28 Nurses (function code 2134, object code 118); and Sabbaticals
29 (function codes 1000-2200s, 2134, and 2400s, object code 140).
30 2. Non-Certificated Personnel Pay Raise
Page 20 of 38 SCR NO. 2
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1 Each city, parish, or other public school district or school shall receive $750
2 plus the current year annual retirement contribution rate as established for the
3 Louisiana School Employees' Retirement System in the actuarial valuation
4 approved by the Public Retirement Systems' Actuarial Committee based on
5 the staffing data submitted to the official department personnel data reporting
6 system as of October 1 to provide an across the board $750 pay raise and
7 associated retirement for non-certificated K-12 personnel defined per
8 Louisiana Department of Education Bulletin 1929 to include:
9 Aides (function codes 1000-4900s, object code 115); Support
10 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
11 2324, 2831 and 2832) and 2500-4900s, object code 111);
12 Clerical/Secretarial (function codes 1000-4900s, object code 114);
13 Service Workers (function codes 1000-4900s, object code 116);
14 Skilled Craftsmen (function codes 1000-4900s, object code 117);
15 Degreed Professionals (function codes 1000-4900s, (excluding
16 2134s) object code 118); and Other Personnel (function codes 1000-
17 4900s, object codes 100, 110 and 119).
18 STEP NINE: Calculate 2023-24 Certificated and Non-Certificated Pay Raises
19 1. Certificated Personnel Pay Raise
20 Each city, parish, or other public school district or school shall receive
21 $2,000 plus the current year annual retirement contribution rate as
22 established for the Teachers' Retirement System of Louisiana in the actuarial
23 valuation approved by the Public Retirement Systems' Actuarial Committee
24 based on the staffing data submitted to the official department personnel data
25 reporting system as of October 1 to provide an across the board $2,000 pay
26 raise and any associated retirement for K-12 classroom educators and other
27 certificated K-12 personnel defined per Louisiana Department of Education
28 Bulletin 1929 to include:
29 Teachers (all function codes 1000-2200s, object code 112);
30 Therapists/Specialists/Counselors (function codes 1000-2200s, object
Page 21 of 38 SCR NO. 2
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1 code 113); School Site-based Principals, Assistant Principals, and
2 Other School Administrators (function code 2400s, object code 111);
3 Central Office Certificated Administrators (function codes 1000-2200
4 & 2324, 2831, and 2832 (excluding 2130s), object code 111); School
5 Nurses (function code 2134, object code 118); and Sabbaticals
6 (function codes 1000-2200s, 2134, and 2400s, object code 140).
7 2. Non-Certificated Personnel Pay Raise
8 Each city, parish, or other public school district or school shall receive
9 $1,000 plus the current year annual retirement contribution rate as
10 established for the Louisiana School Employees' Retirement System in the
11 actuarial valuation approved by the Public Retirement Systems' Actuarial
12 Committee based on the staffing data submitted to the official department
13 personnel data reporting system as of October 1 to provide an across the
14 board $1,000 pay raise and associated retirement for non-certificated K-12
15 personnel defined per Louisiana Department of Education Bulletin 1929 to
16 include:
17 Aides (function codes 1000-4900s, object code 115); Support
18 Supervisors (function codes 2130s, 2300s (excluding 2311, 2321,
19 2324, 2831 and 2832) and 2500-4900s, object code 111);
20 Clerical/Secretarial (function codes 1000-4900s, object code 114);
21 Service Workers (function codes 1000-4900s, object code 116);
22 Skilled Craftsmen (function codes 1000-4900s, object code 117);
23 Degreed Professionals (function codes 1000-4900s, (excluding
24 2134s) object code 118); and Other Personnel (function codes 1000-
25 4900s, object codes 100, 110 and 119).
26 STEP TEN: Calculate Differentiated Compensation
27 Each city, parish, or other public school district or school shall receive an allocation
28 to address their unique market needs in the recruitment and retention of teachers.
29 This allocation shall be calculated based the number of teachers reported in the prior
30 year October 1 staffing data submitted to the official department personnel data
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1 reporting system. Teacher shall be defined per the Louisiana Department of
2 Education Bulletin 1929, Object code 112, all Function codes 1000-2200s. The
3 allocation shall be calculated as the teacher count times $1,000 plus the current year
4 annual retirement contribution rate as established for the Teachers' Retirement
5 System of Louisiana in the actuarial valuation approved by the Public Retirement
6 Systems' Actuarial Committee. These funds may be used for any of the following
7 categories of expenditures:
8 a. Stipends for teachers in critical shortage area as determined
9 by BESE and/or;
10 b. Stipends for Highly Effective Teachers (as defined in R.S
11 17:381 through 3095 and Bulletin 130, Section 309), and/or;
12 c. Stipends for teacher working in High Need schools defined as
13 those with an Economically Disadvantaged rate of 85% or greater,
14 and/or;
15 d. Stipends for teacher leadership positions including classroom
16 teachers appointed to lead weekly teacher collaborations, or those
17 that serve as coaches or mentors.
18 STEP ELEVEN: Calculate Resident Teacher Stipend Allocation
19 The Louisiana teacher preparation model provides support to undergraduate year-
20 long residents and post-baccalaureate certification residents through teacher mentors
21 who are professionally trained, credentialed teachers with skills to support aspiring
22 and new teachers. Each city, parish, or other public school system or school shall
23 receive an allocation equal to $3,300 times the number of fulltime equivalent
24 undergraduate or post baccalaureate residents as reported in the staffing data
25 submitted to the official department personnel data reporting system as of October
26 1. Each resident must have an assigned mentor of record and a resident certificate or
27 a practitioner license by the count date. School systems or schools receiving this
28 funding allocation must provide the $3,300 stipend to the qualifying resident
29 teacher(s).
30 STEP TWELVE: Calculate Certificated Mentor Teacher Stipend Allocation
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1 The Louisiana teacher preparation model includes mentor teachers to support
2 undergraduate year-long residents and post-baccalaureate certification residents.
3 These mentor teachers are professionally trained, credentialed teachers with skills
4 to support aspiring and new teachers. A $2,000 stipend will be provided to city,
5 parish, or other public school systems or schools for each employed certificated
6 mentor teacher or teacher serving as the assigned mentor of record responsible for
7 supporting undergraduate and post baccalaureate resident teachers. Each city, parish,
8 or other public school system or school shall receive an allocation equal to $2,000
9 multiplied by the number of fulltime equivalent certificated mentor
10 teachers employed to support undergraduate or post baccalaureate residents as
11 reported in the staffing data submitted to the official department personnel data
12 reporting system as of October 1. School systems or schools receiving this funding
13 allocation must provide the $2,000 stipend to the qualifying mentor teacher(s).
14 2. Allocations for Other Public Schools
15 STEP ONE: Louisiana State University, Southern University, and University
16 of Louisiana at Lafayette Laboratory Schools
17 1. State Cost Allocation
18 a. The February 1 Student Membership count at the Louisiana
19 State University, Southern University, and University of
20 Louisiana at Lafayette Lab Schools shall be multiplied by the
21 Average State Cost Allocation Per Pupil to equal the
22 Louisiana State University, Southern University, and
23 University of Louisiana at Lafayette Lab Schools State Cost
24 Allocation.
25 b. Funds appropriated for these schools shall be allocated to the
26 institution of higher education operating such a school. Each
27 such institution of higher education shall ensure the equitable
28 expenditure of such funds to operate such schools.
29 STEP TWO: Legacy Type 2 Charter Schools
30 A Legacy Type 2 Charter school is a Type 2 Charter school approved by the State
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1 Board of Elementary and Secondary Education before July 1, 2008.
2 1. State Cost Allocation
3 a. Any Legacy Type 2 Charter school shall annually be
4 allocated funds as determined by applying the formula
5 contained in R.S. 17:3995.
6 b. The State Cost Allocation equals the number of students
7 multiplied by the State Per Pupil for the system where the
8 student resides.
9 2. Local Cost Allocation
10 a. Any Legacy Type 2 Charter school shall annually be allocated
11 funds as determined 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 Per Pupil for the system where the student
15 resides.
16 c. For any student enrolled in a Legacy Type 2 Charter school,
17 the Local Cost Allocation shall be funded by the State.
18 3. The exclusion of any portion of local revenues specifically dedicated
19 by the legislature or by voter approval to capital outlay or debt
20 service shall be applicable only to a charter school housed in a
21 facility or facilities provided by the district in which the charter
22 school is located.
23 STEP THREE: Office of Juvenile Justice (OJJ) Schools
24 1. Eligible Schools - Any elementary and secondary school operated by
25 the Office of Juvenile Justice (OJJ) in a secure care facility shall be
26 considered a public elementary or secondary school and, as such, the
27 Office of Juvenile Justice (OJJ) shall be annually appropriated funds
28 for these students.
29 2. Eligible Students - Each student counted in the prior year average
30 daily membership, as defined by the State Board of Elementary and
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1 Secondary Education in the Student Membership Definition, is
2 calculated by dividing the number of days the student is under the
3 guidance and direction of teachers by the total instructional days
4 during the specified school year.
5 3. Allocation - The Office of Juvenile Justice (OJJ) shall annually be
6 allocated funds for the eligible students. For each student enrolled in
7 these schools, both a State Cost Allocation and a Local Cost
8 Allocation shall be provided.
9 4. State Cost Allocation
10 a. The State Cost Allocation is equal to the State Cost Allocation
11 Per Pupil for the system where each student resided prior to
12 adjudication multiplied by the prior year average daily membership
13 of the Office of Juvenile Justice schools.
14 b. The State Cost Allocation Per Pupil allocation shall be
15 adjusted based on a factor determined by the Louisiana Department
16 of Education to provide for the differential in the number of
17 educational days provided to the students in the custody of the Office
18 of Juvenile Justice (OJJ).
19 c. Additionally, the State Cost Allocation Per Pupil shall be
20 adjusted based on a factor determined by the Louisiana Department
21 of Education to recognize the increased number of special education
22 students in the Office of Juvenile Justice (OJJ) schools relative to the
23 state average special education student population.
24 d. The average daily membership will be reconciled on an
25 annual basis using the latest available data.
26 5. Local Cost Allocation
27 a. Each student counted in the prior year average daily
28 membership, as defined by the State Board of Elementary and
29 Secondary Education, shall be provided for and funded from the
30 minimum foundation program a Local Cost Allocation Per Pupil
Page 26 of 38 SCR NO. 2
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1 equal to the Local Cost Allocation Per Pupil for the district where the
2 student resided prior to adjudication.
3 b. The Local Cost Allocation is equal to the Local Cost
4 Allocation Per Pupil for the system where each student resided prior
5 to adjudication multiplied by the prior year average daily
6 membership of the Office of Juvenile Justice schools.
7 c. For the purpose of the Local Cost Allocation Per Pupil, the
8 average daily membership of the Office of Juvenile Justice (OJJ)
9 shall be included in the membership counts of the city, parish, or
10 other local public school board in which the student resided prior to
11 adjudication to the Office of Juvenile Justice.
12 d. For a district(s) that shares local revenue, the allocation for
13 the Office of Juvenile Justice will be completed before the
14 calculation of local revenues.
15 e. The Local Cost Allocation Per Pupil shall be funded with a
16 transfer of the MFP monthly amount representing the Local Cost
17 Allocation Per Pupil from the city, parish, or other local public school
18 board in which the attending students resided prior to adjudication to
19 the Office of Juvenile Justice (OJJ).
20 f. The average daily membership will be reconciled on an
21 annual basis using the latest available data.
22 3. Mid-Year Student Allocations
23 a. Student counts in October and February may result in mid-
24 year allocation adjustments for the following: city and parish school
25 systems, Recovery School District, New Type 2 Charter schools,
26 Legacy Type 2 Charter schools, Type 3B Charter schools, Louisiana
27 State University, Southern University, and University of Louisiana
28 at Lafayette Lab schools, Louisiana School for Math, Science and the
29 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA),
30 Thrive Academy, École Pointe-au-Chien, and Special School District
Page 27 of 38 SCR NO. 2
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1 (SSD).
2 b. If the current year October 1 Mid-Year Student Count is more
3 or less than the prior year February 1 student count, an adjustment to
4 the current year allocation shall be made for each student gained or
5 lost. The October adjustment equals the number of students gained
6 or lost times the annual State Cost per pupil allocation amount for the
7 system or school in which the change occurred. The February
8 adjustment equals the number of students gained or lost times one-
9 half of the State Cost per pupil allocation for the system or school in
10 which the change occurred.
11 c. Individual adjustments shall be made for increases or
12 decreases in the October or February Mid-Year Student Counts for
13 the Recovery School District, the system of prior jurisdiction, and
14 Type 5 Charter schools.
15 d. Mid-Year adjustments for the Recovery School District shall
16 utilize the final State Cost per pupil allocation for the system of prior
17 jurisdiction.
18 e. If the Recovery School District qualifies for an October Mid-
19 Year Adjustment to the State Cost per pupil allocation, a Mid-Year
20 adjustment shall also be made to the Local Cost per pupil allocation
21 for the system of prior jurisdiction. The October Local Cost per pupil
22 allocation shall be recalculated based on updated revenue data for the
23 system of prior jurisdiction. There shall be no recalculation of the
24 Local Cost per pupil allocation in conjunction with the February 1
25 student count.
26 f. City, Parish, or Local public school systems or schools in the
27 first year of operation are not eligible for an October Mid-Year
28 Adjustment. However, their allocation will be finalized using October
29 1 data. The newly opened city, parish, or local public school systems
30 or schools will qualify for the February 1 mid-year adjustment.
Page 28 of 38 SCR NO. 2
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1 g. October and February Mid-Year Adjustments shall be
2 combined and applied in the March through June payments.
3 Total MFP State Cost Allocation
4 Formula:
5 Total MFP State Cost Allocation
6 Equals
7 Level 1 State Cost Allocation
8 Plus
9 Level 2 State Cost Allocation
10 Plus
11 Level 3 State Cost Allocation
12 Plus
13 Level 4 State Cost Allocation
14 II.FORMULA CALCULATIONS FOR STATE-APPROVED PUBLIC
15 SCHOOLS
16 A. Recovery School District
17 1. State Cost Allocation
18 a. Once all final calculations are made, the final State Cost
19 Allocation Per Pupil Amount for the city or parish school system
20 which counted the Recovery School District students will be
21 multiplied by the February 1 Recovery School District Student
22 Membership Count to equal the Recovery School District State Cost
23 Allocation.
24 b. In a system with one or more Type 3B charter schools, if the
25 Type 3B charter is not its own LEA, the local school system shall
26 distribute minimum foundation program formula funds to each Type
27 3B charter school in the system pursuant to calculations determined
28 by the Louisiana Department of Education. If the Type 3B charter is
29 its own LEA, such payments shall be made to the Type 3B charter
30 school by the Louisiana Department of Education. Such calculations
Page 29 of 38 SCR NO. 2
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1 shall include differentiated funding weights for certain students,
2 including students identified as being eligible for special education
3 services. The calculations shall ensure equity so that each Type 3B
4 charter school in the system receives a per-pupil amount equal to the
5 amount a Type 5 charter school located in the same parish or school
6 system boundary would have received from the Recovery School
7 District (RSD).
8 2. Local Cost Allocation
9 a. In addition to the State Cost Allocation, the Recovery School
10 District shall receive an applicable Local Cost Allocation.
11 Formula:
12 Local Cost Allocation Per Pupil
13 Equals
14 Projected Local Revenues from District of Prior Jurisdiction
15 Divided by
16 Total School District Membership (Recovery School District Student
17 Membership Count plus Student Membership Count for the system of
18 prior jurisdiction plus New Type 2 Charter school students residing in
19 the jurisdiction)
20 b. To begin the fiscal year, the Local Cost allocation is based on
21 eligible projected local revenues for the most recent prior fiscal year
22 from the city or parish school district that had jurisdiction of the
23 school prior to its transfer.
24 c. For purposes of the Recovery School District calculation,
25 local revenue is defined to include revenue from the following
26 sources, excluding any portion which has been specifically dedicated
27 by the legislature or by voter approval to capital outlay or debt
28 service, per the definitions in the Annual Financial Report (AFR) and
29 the Louisiana Accounting and Uniform Governmental Handbook as
30 reported to the Louisiana Department of Education:
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1 1. Sales and use taxes, less any tax collection fee paid by the
2 school system
3 2. Ad valorem taxes, less any tax collection fee paid by the
4 school system
5 3. Earnings from sixteenth section lands owned by the school
6 system
7 d. The exclusion of any portion of local revenues specifically
8 dedicated by the legislature or by voter approval to capital outlay or
9 debt service shall be applicable only to a charter school housed in a
10 facility or facilities provided by the system in which the charter
11 school is located.
12 e. The projected local revenues shall be divided by the Total
13 School District Membership Count including the Recovery School
14 District Student Membership Count, both operated and charter
15 schools, plus the Student Membership Count of the system of prior
16 jurisdiction. If any New Type 2 Charter School student resides within
17 the physical boundaries of the system of prior jurisdiction, this school
18 the student attends shares in the local revenues of the system of prior
19 jurisdiction. As a result, the New Type 2 Charter School Student
20 Membership Count of the students residing in the jurisdiction will be
21 added to the Recovery School District and the system of prior
22 jurisdiction Student Membership Count.
23 f. The Local Cost Allocation for the Recovery School District
24 is determined by multiplying the local revenue per pupil times the
25 number of Recovery School District students used in the MFP final
26 allocation.
27 Formula:
28 Local Cost Allocation
29 Equals
30 Projected Local Revenues from District of Prior Jurisdiction Per Pupil
Page 31 of 38 SCR NO. 2
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1 Multiplied By
2 Recovery School District Student Membership Count
3 g. Once the local amount is determined, it is adjusted to a
4 monthly amount that is transferred from the MFP monthly allocation
5 of the city, parish, or other local public school board of prior
6 jurisdiction to the Recovery School District.
7 h. Based on the October 1 Student Membership Count, the local
8 revenue allocation per student will be recalculated and there will be
9 a corresponding adjustment in the local revenue allocation. No
10 recalculation of the local revenues per student will occur as a result
11 of the February 1 Student Count adjustment.
12 i. During the third quarter of the fiscal year, the local revenue
13 allocation per student shall be adjusted to reflect actual prior year
14 local revenue data.
15 j. A final reconciliation will occur based upon the receipt of the
16 annual audited financial statements of the system of prior
17 jurisdiction. If an increase or decrease in local revenue collections
18 exists, the state superintendent may establish a payment schedule. In
19 the event that the fiscal status of the system of prior jurisdiction or
20 the Recovery School District changes during the fiscal year or on or
21 before the final reconciliation, the state superintendent may adjust the
22 local revenue based on the revenues identified.
23 3. Monies appropriated to the Recovery School District, except for
24 administrative costs, that are attributable to the transfer of a school from a
25 prior school system and monies allocated or transferred from the prior system
26 to the Recovery School District shall be expended solely on the operation of
27 schools transferred from the prior system to the jurisdiction of the Recovery
28 School District.
29 B. New Type 2 Charter Schools
30 A New Type 2 Charter school is a Type 2 Charter school approved after July 1,
Page 32 of 38 SCR NO. 2
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1 2008, by the State Board of Elementary and Secondary Education.
2 1. State Cost Allocation
3 a. Any New Type 2 Charter School shall annually be provided
4 a State Cost Allocation as determined by applying the formula
5 contained in R.S. 17:3995.
6 b. The State Cost Allocation equals the number of students
7 multiplied by the State Cost Allocation Per Pupil for the system in
8 which the student resides.
9 c. Mid-Year Adjustments shall adhere to the guidelines
10 established in this document.
11 2. Local Cost Allocation
12 a. Any New Type 2 Charter school shall annually be provided
13 a Local Cost Allocation by applying the formula contained in R.S.
14 17:3995.
15 b. The Local Cost Allocation equals the number of students
16 multiplied by the Local Cost Allocation Per Pupil for the system in
17 which the student resides.
18 c. One exception to R.S. 17:3995 is that the Local Cost
19 allocation will be funded with a transfer of the MFP monthly amount
20 representing the Local Cost Allocation from the city or parish school
21 system in which the attending students reside.
22 d. The city or parish where students attending the New Type 2
23 Charter school reside is the local taxing authority and shall provide
24 the local support for the students.
25 e. Mid-Year Adjustments will adhere to the guidelines
26 established in this document.
27 3. Virtual Charter schools may receive, as approved by the State Board of
28 Elementary and Secondary Education, a lesser percentage of the state and
29 local amount calculated in R.S. 17:3995.
30 4. Where student attendance is from multiple school systems, the
Page 33 of 38 SCR NO. 2
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1 Department of Education shall determine the Local Cost Allocation based on
2 students reported by the schools. The student membership count of the New
3 Type 2 charter schools shall be included in the membership count of the city
4 or parish school board in which the student resides to determine the Local
5 Cost Allocation.
6 5. In the first year of operation, a New Type 2 Charter school shall be
7 allocated funding based on an estimated student count since a February 1
8 student count does not exist. The allocation will be finalized based on the
9 October 1 student count.
10 6. The exclusion of any portion of local revenues specifically dedicated by
11 the legislature or by voter approval to capital outlay or debt service shall be
12 applicable only to a charter school housed in a facility or facilities provided
13 by the district in which the charter school is located.
14 C. Louisiana School for Math, Science, and the Arts (LSMSA), New
15 Orleans Center for Creative Arts (NOCCA), Thrive Academy,
16 École Pointe-au-Chien and Special School District (SSD).
17 1. The Louisiana School for Math, Science and the Arts (LSMSA),
18 New Orleans Center for Creative Arts (NOCCA), Thrive Academy,
19 École Pointe-au-Chien and Special School District (SSD) shall be
20 provided both a State and Local Cost allocation.
21 2. State Cost Allocation
22 a. The State Cost Allocation shall be based on the State Cost
23 Allocation Per Pupil for the city or parish school system
24 where the attending students reside.
25 3. Local Cost Allocation
26 a. The Local Cost Allocation will be based on the Local
27 Cost Allocation for the city or parish school system
28 where the attending students reside.
29 b. For any student enrolled in LSMSA, NOCCA, Thrive
30 Academy, École Pointe-au-Chien or SSD, the Local
Page 34 of 38 SCR NO. 2
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1 Cost Allocation Per Pupil shall be funded by the
2 State.
3 c. Where student attendance is from multiple school
4 systems, the Department of Education shall determine
5 the Local Cost Allocation based on students reported
6 by the schools.
7 III.FORMULA PROCEDURES
8 A. Preliminary Allocation
9 1. The Minimum Foundation Program formula for the upcoming
10 fiscal year adopted by the State Board of Elementary and Secondary
11 Education, along with a preliminary allocation schedule representing
12 the estimated cost of the proposed formula, shall be submitted to the
13 Joint Legislative Committee on the Budget and to the House and
14 Senate Education Committees for consideration no later than March
15 15.
16 2. This preliminary allocation shall utilize student and other
17 input data available at the time.
18 B. Final Allocation
19 Final allocations for the fiscal year in which the formula takes effect will be
20 determined no later than June 30 of the preceding fiscal year. The latest
21 available data will be utilized to calculate the final allocation except that
22 student count estimates will be utilized for school systems or charter schools
23 opening for the first time in the fiscal year beginning July 1. For first-year
24 city, parish, or other public school systems or schools, the final allocation
25 will be based on the October 1 count, once available.
26 IV.FORMULA PAYMENTS
27 A. Payment Procedures
28 The Total MFP State Cost Allocation for city, parish, and other school
29 systems and schools will be converted to monthly payments from July
30 through June each year except payments will be made on Level 4 allocations
Page 35 of 38 SCR NO. 2
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1 as data becomes available.
2 B. Requested Payment Adjustments
3 If the city, parish, or other school systems and schools have documented
4 growth in students prior to the actual Mid-Year Student Counts in October
5 and February, a temporary change to the final allocation may be requested.
6 The State Superintendent is authorized to approve or deny this revision.
7 1. Sufficient documentation will be requested to substantiate this
8 requested allocation adjustment.
9 2. The adjusted allocation will remain in effect until the actual
10 October or February Mid-Year Student Count. Once the Mid-Year
11 Student Count is final, reconciliation will be completed and payments
12 adjusted accordingly.
13 C. Payment Adjustments for Audit Findings
14 Review and/or audit of the systems' or schools' data used in determining their
15 Minimum Foundation Program allocation may result in changes in final
16 statistical information. The Minimum Foundation Program allocation
17 adjustments necessary as a result of these audit findings will be made in the
18 following school year. These adjustments are applicable to the following:
19 city or parish school systems, Recovery School District, Type 2 Charter
20 schools, Type 3B Charter schools, Louisiana State University, Southern
21 University, and University of Louisiana at Lafayette Lab schools, Office of
22 Juvenile Justice (OJJ) schools, Louisiana School for Math, Science and the
23 Arts (LSMSA), New Orleans Center for Creative Arts (NOCCA), Thrive
24 Academy, École Pointe-au-Chien and Special School District (SSD).
25 V. 70% EXPENDITURE REQUIREMENT
26 To provide for appropriate accountability of state funds while providing city,
27 parish, or local public school systems or other public schools flexibility in
28 determining specific expenditures, city, parish, or local public school systems
29 or other public schools must ensure that at least 70% of the city, parish, or
30 local public school system or other public school general fund expenditures
Page 36 of 38 SCR NO. 2
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1 are in the areas of instruction and school administration at the school
2 building level as developed by the Louisiana Department of Education and
3 defined by the State Board of Elementary and Secondary Education
4 regulations.
5 VII. SEVERABILITY PROVISION
6 If any provision of this minimum foundation formula or the application
7 thereof is held invalid, such invalidity shall not affect other provisions or
8 applications of this minimum foundation formula which can be given effect
9 without the invalid provisions or applications, and to this end the provisions
10 of this minimum foundation formula are hereby declared severable. The
11 severability provision hereof shall be broadly construed so as to give effect
12 to each and every possible provision or application of this minimum
13 foundation formula which is not specifically held invalid, unlawful, or
14 unconstitutional.
15 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
16 approve the formula that was adopted by the State Board of Elementary and Secondary
17 Education on March 8, 2023, to determine the cost of a minimum foundation program of
18 education in all public elementary and secondary schools as well as to equitably allocate the
19 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 2 Engrossed 2023 Regular Session Fields
Approves the minimum foundation program (MFP) formula for FY 2023-2024 that was
adopted by the State Board of Elementary and Secondary Education (BESE) on March 8,
2023.
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 2022-2023.
Proposed formula has a projected additional cost of $282 million.
Page 37 of 38 SCR NO. 2
SLS 23RS-102 ENGROSSED
Proposed formula continues to utilize four levels to determine MFP funding allocations to
city, parish, and other local public school systems and schools as follows:
C Level 1 - Calculate State and Local Cost Allocation
C Level 2 - Incentive for Local Effort
C Level 3 - Legislative Allocations
C Level 4 - Supplementary Allocations
Proposed formula maintains the current base per pupil funding amount of $4,015.
Proposed formula includes a Level 3 increase for mandated costs of $33.00 per pupil.
(Increase of $21.5 million.)
Proposed formula includes a Level 4 increase to provide for a pay raise of $2,000 for
certificated employees and $1,000 for support workers, plus related retirement costs.
(Increase of $197.7 million.)
Proposed formula also includes Level 4 additions for:
• Differential compensation for recruitment and retention of teachers based on
local needs with an allocation of $1,000 per teacher. (Increase of $61
million.)
• Expansion of supplemental course allocations to provide for student
apprenticeships. (Increase of $1.5 million.)
• Inclusion of funding for École Pointe-au-Chien public state French
immersion school. (Increase of $325,750.)
• Inclusion of resident teacher stipend (no change).
Effective July 1, 2023.
Page 38 of 38