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LSO provides K‑12 budget overview: attendance, support units and funding mechanics explained
Summary
Jared Tatro of the Legislative Services Office briefed the committee on K‑12 funding mechanics, including average daily attendance vs. enrollment, support units, major budget drivers, ARPA phase‑out, and program maintenance and enhancement items facing JFAC this session.
Jared Tatro, deputy division manager for the Legislative Services Office’s Budget and Policy Analysis Division, briefed the House Committee on Education on the state’s K‑12 funding mechanics, current enrollment and attendance trends, and the top budgetary issues the Joint Finance‑Appropriations Committee (JFAC) will consider.
Tatro said Idaho funds most public‑school spending by average daily attendance (ADA) and support units rather than simple enrollment. He noted the February midterm ADA was about 94% of enrollment, that support units (roughly a classroom equivalent) drive funding allocations, and that last year’s return to attendance‑based funding—after three hybrid…
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