Education Finance
MFP Budget Letter
Minimum Foundation Program Formula
The Minimum Foundation Program formula adopted by the State Board of Elementary and Secondary Education and approved by the Legislature determines the cost of a minimum foundation program of education in all public elementary and secondary schools and helps to equitably allocate the funds to parish and city school systems. It also provides incentives for local support.
MFP Detail Parts:
Base per Pupil Amount - $3,855 per HCR 207 - set annually by BESE with approval of the Joint Legislative Committee on the Budget
Add-on weights - based on student characteristics recognizing the extra costs of instruction for certain categories of students
At-Risk Students (22%)
Career and Technical Ed Units (6%)
Special Education Students
Other Exceptionalites (150%)
Gifted and Talented (60%)
Economy of Scale up to 20% (for districts with less than 7,500 students)
Level 1 Funding:
Total Level 1 Costs
Local Deduction Calculation
Targeted Local Contribution
Targeted State Contribution
Level 2 Funding
Level 3 Unequalized Funding:
Continuation of FY 2001-2002 Certificated Pay Increase
Continuation of FY 2002-2003 Support Worker Pay Raise
Continuation of FY 2006-2007 Certificated and Support Worker Pay Raises
Continuation of FY 2007-2008 Certificated and Support Worker Pay Raises
Foreign Language Associate Funding
Hold Harmless Funding
Mandated Cost Adjustment
Accountability Student Transfer Enhancement
Required Expenditure:
Fifty Percent of Level 1 and 2 Growth Dedicated to Certificated Pay Raises
Other Considerations:
Funding for LSU and SU Lab. Schools
Funding for Recovery School District (RSD) Schools
Accountability for School Performance - report to the Legislature
Accountability for At-Risk Funding
Accountability for Career and Technical Education Funding
For more detailed information regarding the Minimum Foundation Program, see the Minimum Foundation Program Handbook (.pdf, 245 K).
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