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Per the Minimum Foundation Program (MFP) Resolution, local school boards must ensure that 70 percent of the local school system general fund expenditures are in the areas of instruction and school administration at the school building level. The MFP resolution includes consequences for those local education agencies (LEAs) that fail this requirement, and also perform below the state average in the District Performance Score (DPS).
You can find more information on the 70 percent requirement in the MFP Handbook.