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LSO outlines K‑12 funding basics: enrollment, support units, ARPA and potential formula changes
Summary
Jared Tatro of the Legislative Services Office gave the committee an overview of K‑12 funding mechanics — enrollment vs. average daily attendance, support units and divisors, major funds and one‑time ARPA dollars — and highlighted pending policy topics including a weighted‑student formula, transportation formula rewrite and a special‑needs fund.
Jared Tatro, deputy division manager for the Legislative Services Office's budget and policy analysis division, briefed the House Committee on Education on Feb. 13 on how Idaho funds K‑12 public education and where key policy decisions affect district budgets.
LSO figures presented to the committee showed an estimated enrollment of about 314,100 students for the current school year and a February average daily attendance (ADA) of roughly 295,400 — about 94 percent of enrollment. Midterm support units were 15,875, Tatro said; support units are the primary unit used to allocate most state school funding and vary by district size through divisor tables.
Tatro explained that the legislature…
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