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Education Finance

MFP Administration


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Minimum Foundation Program

The Minimum Foundation Program (MFP) 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 public elementary and secondary schools and helps to allocate the funds equitably to parish and city school systems.

Funding through the Minimum Foundation Program is in the form of a block grant from the State to the parish and city school districts. Districts are afforded the flexibility to spend these funds as they determine to be in the best interest of the district, while satisfying all mandated program requirements. Funds within the MFP are not earmarked for specific purposes but are intended, in combination with other funds available to the parish and city school districts, to provide for the fiscal requirements of operating a school district.


FY 2007-2008:
The General Appropriations Bill (House Bill 1) of the 2007 Regular Session of the Louisiana Legislature provides $2,922,336,485 exclusive of mid-year adjustments for student growth, in funding for the Minimum Foundation Program (MFP) Formula defined in House Concurrent Resolution (HCR) 208 (of the 2007 Regular Session of the Louisiana Legislature).

The initial implementation cost for the MFP formula per HCR 208, exclusive of mid-year adjustments for student growth, is $2,918,414,063. An appropriated balance of $3,922,422 is available for mid-year student membership adjustments in October 1, 2007, and February 1, 2008, as provided in HCR 208.


MFP Budget Letter


Minimum Foundation Program Handbook

This handbook is a reference guide to the Minimum Foundation Program Formula. It discusses the various components and details of the formula used to equitably allocate funds to parish and city school systems.

MFP Handbook


Minimum Foundation Program Audit and Evaluation Data Book

This report contains results from the Minimum Foundation Program annual audits and evaluation conducted by the Department of Education, Division of Education Finance, in accordance with R.S. 17:7(2)(d).

MFP Audit and Evaluation Data Book


MFP Accountability Report

The MFP Accountability Report is required by the legislative instrument governing the Minimum Foundation Program. The report contains required reporting for each school district (LEA) with a school that has a School Performance Score below the state average and growth of less than five points. The MFP Accountability report must be submitted to the House and Senate Committees on Education by April 1 of each year.

Click here to link to the MFP Accountability Report.


For more information contact:
Paula Matherne  
Education Program Consultant
Paula.Matherne@la.gov
225-342-3590
225-342-1256 Fax
Charlotte Stevens  
Acting Division Director
Charlotte.Stevens@la.gov
225-342-4989
225-342-1256 Fax
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