This report provides an overview of education in Louisiana. The study on which the report is based on detailed examinations of financial and statistical data in nine individual school districts, covering the years 1996 to 1999. The study found that some key financial data were inaccurate and, in some cases, not even available. It examined the cost per student for each category of expenditure, finding these to be around $5,454 for 1997 and $5,758 for 1998. The study also looked at instructional expenditures and examined whether schools are providing the legally mandated number of instructional minutes. The study explored teacher certification and asked about the various teacher certifications and authorizations to teach. The study also investigated whether teachers are teaching subjects in which they are certified, finding that at least 75 percent of teachers in five districts are teaching subjects in which they are certificated. The review found that some districts have nonclassroom teachers coded as classroom teachers. It looked at teachers', principals', and assistant principals' compensation and found some errors in remuneration. The report provides information on enrollment and students, class sizes, student-to-teacher ratios, free and reduced-price meals served in each district, student performance on standardized tests, and what districts do to avoid lawsuits. Seven appendices present school districts' response to the report and other information. (RJM)