Minimum Foundation Program

In Louisiana, the Minimum Foundation Program is the formula that determines the cost to educate students at public elementary and secondary schools and defines state and local funding contributions to each district. Education officials often use the term "MFP" to refer specifically to the portion the state pays per student to each school district.

The Louisiana Board of Elementary and Secondary Education (BESE) is required by the Louisiana Constitution to adopt a formula to determine the total cost of a minimum foundation program of education in public schools and to equitably allocate funding to school systems. The Louisiana legislature must approve the formula each year. Local and state contributions to the MFP vary based on student needs and local tax bases.

MFP funding has been frozen at the same rate for two years. In 2010, the Louisiana Legislature moved to restructure the MFP formula. Critics say the formula does not encourage districts to implement taxes to pay higher amounts than the state for the cost of education.

Local and state shares of the MFP vary from district to district. On average, the state pays 65 percent of the total cost of the minimum foundation, and the district pays 35 percent. In the 2010-2011 fiscal year, state and local government contributed $3.3 billion to the MFP formula. Required local funding is paid by property and sales taxes levied by local school districts. Districts with higher tax revenues must pay a higher portion of the MFP than districts with lower tax revenues. The formula divides districts into levels based on the dollar amount of taxes they levy.

In 2010-2011, the base MFP formula was $3,855 per pupil, without accounting for special student needs. The MFP formula also takes into account the additional expenses school systems incur in educating special classes of students (e.g. at risk, special education and gifted and talented students.) In the end, school districts get an average of about $10,000 of state and local funding per student per year.

Local and state sources spent between $6,500 and $10,700 per student during the 2008-2009 fiscal year. In that year, Allen, Assumption, Claiborne, Madison, Plaquemines, Red River and West Feliciana parishes received the highest per pupil funding while Acadia, Avoyelles, Grant and Vermillion parishes received the lowest per pupil funding. Among the 10 districts with the highest MFP per pupil that year, the average local contribution was $3,900, and the average state contribution was $6,050. Among the 10 districts with the lowest MFP per pupil that year, the average local contribution was $1,850 and the average state contribution was $5,600. Total funding levels per student vary based on student population needs.

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