louisiana formula determines cost educate students public elementary secondary schools defines state local funding contributions district education officials use term refer specifically portion state pays student school district required louisiana constitution adopt formula determine total cost minimum foundation program education public schools funding school systems louisiana legislature approve formula year local state contributions vary based student needs local tax bases funding frozen rate years moved formula critics formula encourage districts implement taxes pay higher amounts state cost education local state contributions local state shares vary district district average state pays percent total cost minimum foundation district pays percent fiscal year state local government contributed billion formula required local funding paid property sales taxes levied local school districts districts higher tax revenues pay higher portion districts lower tax revenues formula divides districts levels based dollar taxes levy student spending base formula pupil accounting special student needs formula takes account additional expenses school systems special classes students risk special education gifted talented students end school districts average state local funding student year local state sources spent student fiscal year year madison parishes received highest pupil funding grant parishes received lowest pupil funding districts highest pupil year average local contribution average state contribution districts lowest pupil year average local contribution average state contribution total funding levels student vary based student population needs weighted formula funding fiscal year totaled divided evenly public school students louisiana work pupil students cost educate increasing dollar formula artificially increases number students funds weighted membership accounts special education gifted talented risk students example school receives times funding receive general population student educate special education student state executive legislative action freeze past percent increase year funding increase frozen years february advocate reported plans freeze increase funding budget president said districts need growth factor suffered local sales tax revenue increases retirement health insurance costs passed resolution urging school funding formula efficient effective introduced requested certain changes formula including increasing percentage funds spent school level having funds follow child students transferred juvenile justice facilities adjusting funding based accurate student enrollment data targeting funds prevention district controversy critics formula high levels local state funding speaker said interview formula keeps districts higher taxes districts high local taxes receive lower state funding payments founded examine effects local tax initiatives institute policy manager said districts receive extra incentive funding state raise high amounts funding local level said districts extra money tax low tax base high rate tax healthy tax base low rate low performing schools state laws require include local school district school growth points submitted june year recent report contained data schools districts school year average school performance score schools report compared statewide average classroom expenditure student schools compared statewide percent students report poverty compared percent statewide schools report higher teacher turnover statewide average slightly higher percentage teachers state average
Minimum Foundation Program