LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 261 HLS 22RS 769
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 7, 2022 9:30 AM Author: MAGEE
Dept./Agy.: Special Schools
Subject: French Immersion School Analyst: Garrett Ordner
SCHOOLS EN INCREASE See Note Page 1 of 2
Creates a French immersion school in the community of Pointe-au-Chien in Terrebonne Parish
Proposed legislation provides for creation of École Pointe-au-Chien, a French immersion school for grades prekindergarten
through four in Terrebonne Parish. Proposed legislation provides for the creation, membership, terms, powers, voting and
compensation of a board of directors for the school. Proposed legislation provides that the school shall act as its own local
education agency, and that the school shall be considered a public school included in the Minimum Foundation Program
(MFP) formula. Provides that the school shall be funded through appropriations made directly to the school from the state
general fund and through funds appropriated for the MFP and allocated to the school by the state Department of Education
(LDE). Effective July 1, 2023, except for the provisions relative to the creation of the board of directors, which are effective
upon governor’s signature.
EXPENDITURES 2022-23 2023-24 2024-25 2025-26 2026-27 5 -YEAR TOTAL
State Gen. Fd. INCREASE INCREASE INCREASE INCREASE INCREASE
Agy. Self-Gen. $0 INCREASE INCREASE INCREASE INCREASE $0
Ded./Other $0 SEE BELOW SEE BELOW SEE BELOW SEE BELOW $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 SEE BELOW SEE BELOW SEE BELOW SEE BELOW $0
Annual Total
REVENUES 2022-23 2023-24 2024-25 2025-26 2026-27 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 INCREASE INCREASE INCREASE INCREASE $0
Ded./Other $0 SEE BELOW SEE BELOW SEE BELOW SEE BELOW $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 SEE BELOW SEE BELOW SEE BELOW SEE BELOW $0
Annual Total $0 $0
EXPENDITURE EXPLANATION
There will likely be an increase in state expenditures resulting from the creation of the École Pointe-au-Chien as an
independent, state-run school due to a potential increased Minimum Foundation Program (MFP) allocation for student
instruction and state general fund increase for operating expenses. The proposed legislation does not prescribe the year in
which the school must begin operating; therefore, the year in which costs will first be incurred is indeterminable.
The community of Point-au-Chien in Terrebonne Parish previously contained a public elementary school, Pointe-aux-Chenes
Elementary School; however, the school closed after the 2020-21 school year.
Proposed legislation provides that the school shall be funded through the MFP, as well as through any funding appropriated
by the legislature. However, it does not provide for the calculation of the MFP allocation, so the Board of Elementary and
Secondary Education (BESE) will ultimately determine the funding mechanism through its placement in the MFP formula.
Assuming the school would be funded in the same manner as some charter schools whereby the state pays the MFP per
pupil amount and the local per pupil share is deducted from the MFP funding for the school district in which the student
otherwise resides, there would be no additional cost to the state for the local MFP allocation currently assessed to school
districts. However, there will be increased costs to the state for the local cost allocation if the proposed school is instead
funded in the same manner as existing special schools. Note: See next page for additional MFP funding considerations
regarding International Language Associates.
EXPENDITURE EXPLANATION CONTINUED ON PAGE TWO
REVENUE EXPLANATION
There will be an increase in self generated revenues for state agencies such as the Teachers Retirement System of Louisiana
(TRSL), Office of Group Benefits, Office of Risk Management, Civil Service, Office of the Legislative Auditor, Office of
Telecommunications Management, and other state agencies that collect user fees from state entities. The amount of such
impact is indeterminable at this time. To the extent the state pays the local portion of MFP funds for the school, MFP funding
for districts will only decrease by the amount of the state allocation for each pupil that enrolls in École Pointe-au-Chien.
Senate Dual Referral Rules House
x 13.5.1 >= $100,000 Annual Fiscal Cost {S & H} x 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
13.5.2 >= $500,000 Annual Tax or Fee Evan Brasseaux
6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Interim Deputy Fiscal Officer
 LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 261 HLS 22RS 769
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 7, 2022 9:30 AM Author: MAGEE
Dept./Agy.: Special Schools
Subject: French Immersion School Analyst: Garrett Ordner
CONTINUED EXPLANATION from page one: Page 2 of 2
EXPENDITURE EXPLANATION CONTINUED FROM PAGE ONE
For illustrative purposes, the LFO assumes an initial enrollment count of 100 students in the new school. The proposed 2022
-23 MFP formula budget letter allocates $9,237 in state ($5,269) and local ($3,986) funding per student for the Terrebonne
Parish School District. At this rate and assuming all students are residents of Terrebonne Parish, the school would receive
$923,700 in MFP funding, although the actual impact to the state and local school districts will vary based on student
residency and the manner in which BESE funds the school through the MFP. If the school is funded in the same manner as
the New Orleans School for Creative Arts (NOCCA), a special school that does not have a residential component, the state
would pay both the state and the local share as determined by the parish in which the student otherwise resides. Should
BESE adopt an MFP formula that funds the school in a similar manner, state costs would increase by an estimated $3,986
per pupil, or $398,600. Actual costs will depend on student enrollment and the parish in which the student resides. Local
districts in which students were previously enrolled may experience reduced instructional costs.
As a French immersion program, many of the faculty would likely qualify for a salary supplement through the MFP: an
International Language Associate Salary Allocation of $21,000 each; these International Language Associate faculty would
also receive an additional $6,000 stipend if they are in their first year of teaching, and $4,000 if they are in their second or
third year of teaching.
In addition to the MFP allocation, NOCCA receives state general fund direct appropriations to support its specialized
instructional needs. The cost is indeterminable and will depend upon the number and characteristics of the students enrolled.
École Pointe-au-Chien will experience operating expenses as a result of becoming a state entity. All state agencies are
required to participate in the state retirement system and group insurance, as well as share the cost of support services such
as risk management, telecommunications, procurement, state buildings and grounds, civil service, and the legislative
auditor. However, those costs are indeterminable at this time.
Note: A companion bill, HB250, provides for statutory dedication funding to the school through the Education Excellence
Fund (EEF). Under HB250, the proposed school would receive $75,000 plus an additional amount based upon the statewide
average per-pupil allocation from the fund.
Senate Dual Referral Rules House
x 13.5.1 >= $100,000 Annual Fiscal Cost {S & H} x 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
13.5.2 >= $500,000 Annual Tax or Fee Evan Brasseaux
6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Interim Deputy Fiscal Officer