Minimum Foundation Program

In Louisiana, the Minimum Foundation Program is the formula that determines the cost to educate students at public elementary and secondary schools and defines state and local funding contributions to each district. Education officials often use the term "MFP" to refer specifically to the portion the state pays per student to each school district.

The Louisiana Board of Elementary and Secondary Education (BESE) is required by the Louisiana Constitution to adopt a formula to determine the total cost of a minimum foundation program of education in public schools and to equitably allocate funding to school systems. The Louisiana legislature must approve the formula each year. Local and state contributions to the MFP vary based on student needs and local tax bases.

MFP funding has been frozen at the same rate for two years. In 2010, the Louisiana Legislature moved to restructure the MFP formula. Critics say the formula does not encourage districts to implement taxes to pay higher amounts than the state for the cost of education.