Idaho budget analysts tell JFAC fewer support units are shrinking school funding; bills proposed to change formulas

Jared Tetrault, deputy division manager for the Legislative Services Office Budget and Policy Analysis Division, told the Joint Finance‑Appropriations Committee on March 4 that Idaho public schools face a drop in state‑funded support units largely because the state has returned to attendance‑based counts after COVID-era changes. Tetrault said the change results in about 200 fewer support units and that the state’s funding formulas — not district payroll decisions — drive most distribution changes.

The decline matters because the state allocates most K–12 money by support units; Tetrault said each support unit is assigned an allowance that funds 1.55 full‑time equivalent positions and roughly $147,000 per unit. “Current law requires that attendance be the component for distributions, not enrollment,” Tetrault explained during the presentation, noting attendance percentages have fallen from pre‑COVID levels and remain below the near‑100 percent rates seen during the pandemic.

That shift, combined with other statutory formulas, produced mixed budget movements in the 2025 request: reductions tied to fewer support units and increases tied to teachers moving up the career ladder and other cell‑based salary adjustments. Tetrault said the public schools appropriations in the governor’s book are roughly $2.7 billion in general…