LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HCR 23 HLS 22RS 482
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 4, 2022 7:03 AM Author: HARRIS, LANCE
Dept./Agy.: Education
Subject: Minimum Foundation Program Funding Formula Analyst: Garrett Ordner
SCHOOLS/FINANCE-MFP EN +$108,165,219 EX See Note Page 1 of 2
Provides for legislative approval of the MFP formula for FY 2022-2023
Concurrent resolution provides for the FY 22-23 Minimum Foundation Program (MFP) formula that was adopted by the Board
of Elementary and Secondary Education (BESE) on March 9, 2022. The formula contains 4 levels: Level 1 - provides for the
calculation of the total MFP costs and the proportion supported by the state and local school districts; Level 2 - provides
incentive for local effort; Level 3 - provides for specific legislative allocations (continued funding for past pay raises,
historical funding allocations based on hold harmless reallocations, and mandated cost increases in health insurance,
retirement and fuel); Level 4 - provides for supplementary funding, including Foreign Language Associate salary and
stipends; career development allocations; high cost services allocations; and supplemental course allocations. New Level 4
provisions increase the Supplemental Course Allocation per pupil from $59 to $70, provide a $2,000 stipend for mentor
teachers, expand the allowable uses of the Career Development Fund Allocation, and provide a pay raise of $1,500 for
certificated employees and $750 for non-certificated employees.
EXPENDITURES 2022-23 2023-24 2024-25 2025-26 2026-27 5 -YEAR TOTAL
State Gen. Fd. $205,981,715 $0 $0 $0 $0 $205,981,715
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other ($97,816,496) $0 $0 $0 $0 ($97,816,496)
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $108,165,219 $0 $0 $0 $0 $108,165,219
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 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
EXPENDITURE EXPLANATION
The proposed concurrent resolution will result in an estimated net increase of $108.2 M in state expenditures over the FY 22
Existing Operating Budget (EOB). $4,023,235,394 is needed to fully fund the MFP.
HCR 23 Compared to FY 22 EOB:
FY 22 Existing Operating Budget MFP: $3,915,070,175
FY 23 BESE-Adopted MFP: $4,023,235,394
Difference $108,165,219
Significant increases include an increase in the Supplemental Course Allocation per pupil from $59 to $70 ($3.4 M), a $2,000
stipend for mentor teachers ($1.9 M), a proposed across-the-board pay raise of $1,500 for certificated personnel and $750
for non-certificated personnel ($148 M), and the inclusion of the Special School District in the MFP Formula ($2.8 M).
LEVEL 1: Uses the February 1 student count to determine the cost of education services. Maintains the weights for Career
and Technical Education units (6%), Special Education/Other Exceptionalities (150%) and Special Education/Gifted and
Talented (60%), Low Income and English Learner (22%), and Economy of Scale (0%-20%). Maintains the base cost per
pupil of $4,015. Maintains a state and local allocation ratio of 65% to 35%. The February 2022 student count is 653,462,
down from the February 2021 count by 12,187 students, or 1.8%. The total weighted membership count is 938,994.
LEVEL 2: Maintains the provisions of incentives for local effort. The total MFP educational costs are shared between the
state and the city or parish school systems. The ability of school systems to support the cost of education in their
communities is measured by the potential to raise local revenue measured in Level 1 by 1) local property tax revenue
contribution, 2) local sales tax revenue contribution, and 3) other local revenue contribution. Level 2 provides incentives for
city and parish school systems that contribute a greater proportion of local revenues towards the cost of education in their
communities by increasing local property and sales tax revenues as measured by 1) total sales taxes, 2) total property
taxes, 3) state and federal revenue in lieu of taxes, and 4) 50% earnings on property revenue.
SEE EXPENDITURE EXPLANATION CONTINUED ON PAGE TWO
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
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: HCR 23 HLS 22RS 482
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 4, 2022 7:03 AM Author: HARRIS, LANCE
Dept./Agy.: Education
Subject: Minimum Foundation Program Funding Formula Analyst: Garrett Ordner
CONTINUED EXPLANATION from page one: Page 2 of 2
EXPENDITURE EXPLANATION CONTINUED FROM PAGE ONE
LEVEL 3: Continues the pay raises for certificated and support personnel initiated in 2001-2002, 2006-2007 through 2008
-2009, and a $100 per pupil funding amount for increasing mandated costs of health insurance, retirement and fuel, as well
as historical allocations based on the hold harmless provision.
LEVEL 4: Supplementary Allocations. 1) Career Development Allocation ($22.8 M) to support the development of
technical courses required for statewide credentials in city and parish school systems and other public schools in the amount
of 6% of the base per pupil cost for each qualifying student course enrollment; a minimum amount of $25,000 will be
provided for each city and parish school system and a minimum of $10,000 will be provided for other public schools with
students enrolled in grades 9 through 12; 2) High Cost Services Allocation ($12 M) to provide additional funds to public
school systems and schools which substantiate that the prior year cost of services for students with disabilities exceeds three
times the most recent state average total expenditure per pupil amount; allocation amounts will be limited by the amount
budgeted for this initiative and are to be distributed equitably to school systems and other public schools proportional to the
total of qualifying applications submitted. 3) Supplemental Course Allocation ($21.4 M) to provide for the cost of
secondary course choices specifically approved by BESE. For each school system and other public schools funded through
the formula, the proposed allocation shall equal $70 for each student enrolled in grades 7-12 as of February 1. Provides for
the redistribution of uncommitted funds as of a date set by LDE. 4) Foreign Language Associate Program Salary and
Stipends Allocation ($5.6 M) continues the supplemental allocation at $21,000 per teacher, the first-year installation
stipend of $6,000, and the second-year and third-year retention stipend of $4,000. The cap of 300 teachers is retained.
5) Mentor Teacher Stipend Allocation provides a $2,000 stipend to each certificated mentor teacher or teacher serving
as the assigned mentor or record responsible for supporting undergraduate and post baccalaureate resident teachers
($1.9 M). 6) Certificated and Non-Certificated Pay Raises continues the 2019-2020 staff pay raises ($98.7 M) and the
2021-2022 staff pay raises ($75.6 M). Includes an additional pay raise of $1,500 for certificated staff and $750 for non-
certificated staff ($148 M).
ALLOCATIONS FOR OTHER PUBLIC SCHOOLS: Continues funding methodology for the LSU, Southern University, and
University of Louisiana at Lafayette Lab Schools, Type 2 Charter Schools, Office of Juvenile Justice Schools, the Recovery
School District, NOCCA, LSMSA, and Thrive Academy. Adds the Special School District under the same funding methodology
used for the other special schools ($2.8 M).
70% EXPENDITURE REQUIREMENT: Continues language that city, parish, local public school systems or other public
schools ensure that 70% of the general fund expenditures are in the areas of instruction and school administration.
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