Education Excellence Fund (EEF)


In 1999, the Louisiana State Legislature created the Millennium Trust to provide for the disposition of proceeds from the tobacco settlement. The same legislation that created the Millennium Trust, Louisiana Revised Statute (LRS) 39:98.1 - 39:98.5, also established the Education Excellence Fund (EEF) as a component of the Millennium Trust.

The Louisiana Department of Education (LDOE) is responsible for providing the appropriations and oversight of monies from the Education Excellence Fund with the specific purpose of ensuring that all expenditures are used to support “excellence in educational practice.”

The Department distributes funds to eligible local education agencies based on student enrollment:

  • 85% of the appropriation is distributed to local school systems and charter schools based on the number of students in the most recent Minimum Foundation Program (MFP) Budget Letter.
  • 15% of the appropriation is distributed to approved non-public schools based on the number of students as reported for the previous school year.


Eligible recipients of EEF funds are:

  • Local Educational Agencies (public school districts, including city school districts)
  • Louisiana Special Schools
  • Charter schools

The Process

The Millennium Trust statutes specifically establish that:

  • Each recipient shall annually prepare and submit to the LDOE a prioritized plan for the expenditure of funds it expects to receive in the coming year from EEF.
  • This plan shall include performance expectations that ensure accountability in the expenditure of such monies.
  • LDOE has the responsibility of ensuring that the plans comply with the aforementioned requirements and that the expenditure plans support “excellence in education.”
  • No funds may be distributed to any school system until its plan has been approved by the Department and by the appropriate standing committees of the legislature.

Program Requirements

1. Monies appropriated shall be restricted to expenditures for pre-kindergarten through twelfth grade instructional enhancements for students, including:

  • Early childhood education programs focused on enhancing the preparation of at-risk children for school.
  • Remedial instruction and assistance to children who fail to achieve the required scores on any tests, passage of which are required pursuant to state law or rule for advancement to a succeeding grade.
  • Other educational programs approved by the legislature, such as:
    • Administration
    • Extended Instruction
    • Instruction
    • Instructional Technology
    • Parental / Family Involvement
    • Personnel Certification and Professional Development
    • Pre-School Instruction
    • Remediation
    • School Accountability and Improvement
    • School and Community Support
    • Student Standards and Assessments
    • Support Services
2. The legislation prohibits the use of any monies from the Education Excellence Fund for the following purposes:
  • Expenditures for maintenance or renovation of buildings,
  • Capital improvements, and
  • Increases in employees' salaries.

3. Recipients are prohibited from using EEF funds to supplant any state general fund or locally generated revenue.

Louisiana Revised Statute (LRS) 39:98.1 - 39:98.5

§98.1. Creation of Funds

§98.2. Investment of Millennium Trust

§98.3. Appropriations from the Health Excellence Fund, the Education Excellence Fund, and the TOPS Fund

§98.4. Louisiana Fund

§98.5. Millennium Leverage Fund