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Idaho Falls finance director explains school funding basics, flags post‑COVID attendance impacts
Summary
Lynelle Farmer, Idaho Falls School District director of finance, outlined how Idaho funds public schools — support units, career ladder pay, discretionary funds and special revenues — and warned that attendance declines after COVID continue to reduce state revenue tied to average daily attendance (ADA).
Lynell Farmer, director of finance for the Idaho Falls School District, briefed the Senate Education Committee on how public-school funding is calculated in Idaho and described areas where current law and practice create pressures on district budgets.
Farmer told senators the state uses a fund-based accounting system (IFAMS) and funds public schools largely through a combination of support units, career-ladder salary apportionment and discretionary dollars. “The general fund is the main operating fund of the school district,” Farmer said, noting school budgets separate operating, special revenue, debt service and capital project funds for auditing and reporting.
She explained support units are generated by classrooms and…
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