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Division of Education Finance

Minimum Foundation Program (MFP) Administration

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 2011-2012: The General Appropriations Bill (House Bill 1) of the 2011 Regular Session of the Louisiana Legislature provides $3,387,319,481 in funding, more or less estimated, for the Minimum Foundation Program (MFP) Formula defined in House Concurrent Resolution (HCR) 130 of the 2011 Regular Session of the Louisiana Legislature.

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.

FY 2011-2012 Minimum Foundation Program Handbook PDF

FY 2010-2011 Minimum Foundation Program Handbook PDF

FY 2009-2010 Minimum Foundation Program Handbook PDF

FY2008-2009 Minimum Foundation Program HandbookPDF

FY2007-2008 Minimum Foundation Program HandbookPDF

FY2006-2007 Minimum Foundation Program Handbook PDF

FY 2005-2006 Minimum Foundation Program Handbook PDF

FY 2004-2005 Minimum Foundation Program HandbookPDF

FY 2003-2004 Minimum Foundation Program HandbookPDF

FY 2002-2003 Minimum Foundation Program HandbookPDF

FY 2001-2002 Minimum Foundation Program HandbookPDF

FY 2000-2001 Minimum Foundation Program HandbookPDF

FY 1999-2000 Minimum Foundation Program HandbookPDF

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).

FY 2002-2003 MFP Audit and Evaluation ReportPDF

FY 2001-2002 MFP Audit and Evaluation ReportPDF

FY 2000-2001 MFP Audit and Evaluation Data BookPDF

FY 1999-2000 State Level Executive SummaryPDF

FY 1999-2000 MFP Audit and Evaluation Data BookPDF

FY 1998-1999 MFP Audit and Evaluation Data BookPDF

FY 1997-1998 MFP Audit and Evaluation Data BookPDF

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 for more information about the MFP Accountability Report.