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・ Minimum depth of occurrence
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Minimum Foundation Program
・ Minimum funding requirement
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Minimum Foundation Program : ウィキペディア英語版
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.〔(【引用サイトリンク】url=http://doe.louisiana.gov/bese/history.html )〕 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.〔
== Local and state contributions ==

Local and state shares of the MFP vary from district to district. On average, the state pays 65 percent of the total cost of the minimum foundation, and the district pays 35 percent. In the 2010-2011 fiscal year, state and local government contributed $3.3 billion to the MFP formula.〔(【引用サイトリンク】url=http://www.doe.state.la.us/divisions/edfn/mfp_admin.html )〕 Required local funding is paid by property and sales taxes levied by local school districts.〔 Districts with higher tax revenues must pay a higher portion of the MFP than districts with lower tax revenues.〔 The formula divides districts into levels based on the dollar amount of taxes they levy.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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