La. Admin. Code tit. 28 § CXLV-1111

Current through Register Vol. 50, No. 11, November 20, 2024

Section CXLV-1111 - Allocation of Funds

A. The state shall annually appropriate sufficient monies to fund any school in the RSD in an amount equal to, but not less than, the school's student membership count times 100 percent of the state share per student as provided in the MFP approved formula for the city, parish, or other local public school system in which each school placed under the jurisdiction of the RSD is located as contained in the MFP budget letter approved by BESE. The appropriation shall be made to the administering agency for the RSD (the Louisiana Department of Education) and may be expended by the agency for the provision of services to students in the district.

1. No public monies shall be used to discriminate against protected classes or have the effect of discriminating in providing and ensuring equal education opportunities in Louisiana.

B. In addition to the appropriation required in Subsection A above, any city, parish, or other local public school board which had jurisdiction of a school prior to its transfer to the RSD shall annually allocate and transfer to the RSD an amount of money. That amount shall equal to the number of students enrolled in such a school times the local per pupil amount received by the school system from all of the following sources as provided in the Minimum Foundation Program approved formula, excluding any portion which has been specifically dedicated by the legislature or by voter approval to capital outlay or debt service or which was actually expended by the school board for facilities acquisition and construction as reported to the state Department of Education:

1. sales and use taxes, less any tax collection fee paid by the school system;

2. ad valorem taxes, less any tax collection fee paid by the school system; and

3. earnings from sixteenth section lands owned by the school system.

C. Such allocation and transfer shall be accomplished by a reduction in the amount of state funds otherwise to be allocated to the city, parish, or other local public school system as contained in the Minimum Foundation Program budget letter approved by BESE equal to the amount provided in this Section of this bulletin. Such reduction shall be allocated to the RSD.

D. In the case that there are insufficient funds available to provide the total due the RSD under this section of this bulletin if all state funds are reduced and allocated to the RSD, the prior system shall transfer to the RSD a sufficient amount of money remaining from the sources provided in Paragraphs B.1 through B.3 of this Section. In the case that the prior system's local revenues are insufficient to allow for the allocation to the RSD and to allow the prior system to maintain a minimum balance of 10 percent of state Minimum Foundation Program funding and 10 percent of the local revenues listed in Paragraphs B.1 through B.3 of this Section, local revenues otherwise required to be allocated to the RSD shall be reduced to an amount necessary to allow the prior system to maintain such balances. Such maintained minimum balances shall be applied firstly to the prior system's retiree health insurance costs and secondly to the prior system's board administrative costs.

E. In addition to the appropriation required in Subsection A above, any public entity other than a city, parish, or other local public school board which had jurisdiction of a school prior to its transfer to the RSD shall transfer to the RSD an amount of money. This amount shall equal to the average per pupil amount appropriated or allocated for all students times the number of students enrolled in the school transferred from its jurisdiction to the RSD from self-generated funds or any other appropriated state funds that exceeds the per pupil amount appropriated pursuant to R.S. 17:1990(C)(1)(a).

F. All amounts to be appropriated or allocated and transferred pursuant to this Section shall be estimated or calculated by the state Department of Education based on the most recent local revenue data and projected student counts available. Allocations to be transferred shall be adjusted during the year as necessary to reflect actual student counts and actual prior year local revenue collections.

G. District-Level Allocations Provided by Statute

1. For allocations in a school district with one or more type 3B charter schools in a parish that contains a municipality with a population of 300,000 or more persons according to the latest federal decennial census, the total amount of minimum foundation program formula funds allocated to the local school board and to type 1, 1B, 3, 3B, 4, and 5 charter schools that are located within the district shall be allocated using a district-level computation based on student characteristics or needs as determined by BESE.

2. The LDE shall facilitate a collaborative process that includes representatives from the RSD, the Louisiana Association of Public Charter Schools, any affected local school board and any organization representing its authorized charter schools, and advocates for students with disabilities in the development of the district-level allocation policy that shall take effect on July 1, 2016.

La. Admin. Code tit. 28, § CXLV-1111

Promulgated by the Board of Elementary and Secondary Education, LR 37:311 (January 2011), Amended LR 421019 (7/1/2016).

AUTHORITY NOTE: Promulgated in accordance with R.S. 17:6(A)(10), R.S. 17:10.5(A)(1), R.S. 17:10.7(A)(1), R.S. 17:1990(A)(2), and 17:3995.