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Lawmakers briefed on Idaho public school support budget, enrollment-driven cuts and one-time federal funds
Summary
Legislative budget analysts and the state superintendent told the Joint Finance-Appropriations Committee on March 4 that Idaho’s K–12 budget is being shaped by attendance-based funding, fewer "support units," one-time federal ESSER/ARPA dollars winding down and a new school facilities fund established last year.
BOISE — On March 4, Jared Tetrault, deputy division manager with the Legislative Services Office Budget and Policy Analysis Division, told the Joint Finance‑Appropriations Committee that the state’s public school support budget is being driven by statutory formulas, attendance-based student counts and several one‑time federal allocations.
Tetrault said the public school support program covers about 115 local school districts and about 75 public charter schools and is governed in large part by Idaho Constitution Article IX, Section 1 and statutes in Title 33 of Idaho Code. He told the committee the state funds 1.55 full‑time equivalent positions for each support unit and that the average amount funded per support unit is roughly $147,000. "Idaho law requires that for funding purposes student counts be done on average daily attendance," he said, explaining why the number of funded support units fell even though headcount has been roughly stable.
Why it matters: Idaho distributes most K–12 dollars through statutory formulas tied to support units and attendance. Small percentage changes in attendance or how students are counted can shift tens of millions of dollars in distributions, affecting career‑ladder placements, transportation, discretionary funding and health insurance allocations.
Major budget drivers and recent changes
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