▁that ▁determ ines ▁the ▁cost ▁to ▁educ ate ▁students ▁at ▁public ▁elementary ▁and ▁secondary ▁schools ▁and ▁defines ▁state ▁and ▁local ▁fund ing ▁contributions ▁to ▁each ▁district . ▁Education ▁officials ▁often ▁use ▁the ▁term ▁" M FP " ▁to ▁refer ▁specifically ▁to ▁the ▁portion ▁the ▁state ▁pays ▁per ▁student ▁to ▁each ▁school ▁district . ▁▁ ▁The ▁Louisiana ▁Board ▁of ▁Element ary ▁and ▁Second ary ▁Education ▁( BE SE ) ▁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 ▁equ it ably ▁allocate ▁fund ing ▁to ▁school ▁systems . ▁ ▁The ▁Louisiana ▁legisl ature ▁must ▁appro ve ▁the ▁formula ▁each ▁year . ▁Local ▁and ▁state ▁contributions ▁to ▁the ▁M FP ▁vary ▁based ▁on ▁student ▁needs ▁and ▁local ▁tax ▁bases . ▁▁ ▁M FP ▁fund ing ▁has ▁been ▁fro zen ▁at ▁the ▁same ▁rate ▁for ▁two ▁years . ▁In ▁ 2 0 1 0 , ▁the ▁Louisiana ▁Legisl ature ▁moved ▁to ▁rest ruct ure ▁the ▁M FP ▁formula . ▁Crit ics ▁say ▁the ▁formula ▁does ▁not ▁encou rage ▁districts ▁to ▁implement ▁tax es ▁to ▁pay ▁higher ▁amounts ▁than ▁the ▁state ▁for ▁the ▁cost ▁of ▁education . ▁ ▁Local ▁and ▁state ▁contributions ▁▁ ▁Local ▁and ▁state ▁shares ▁of ▁the ▁M FP ▁vary ▁from ▁district ▁to ▁district . ▁On ▁average , ▁the ▁state ▁pays ▁ 6 5 ▁percent ▁of ▁the ▁total ▁cost ▁of ▁the ▁minimum ▁foundation , ▁and ▁the ▁district ▁pays ▁ 3 5 ▁percent . ▁ ▁In ▁the ▁