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Emmett Independent District reports $5.2M revision to 2023–24 budget as state funding shifts
Summary
District staff presented a revised 2023–24 budget showing about $5.2 million (roughly 18%) in additional revenue versus the originally adopted plan, driven by higher carryover, federal grants and a House Bill 292 allocation applied to the supplemental levy.
Speaker 3, presenter for Emmett Independent District, told the board the revised 2023–24 budget shows an increase of roughly $5.2 million, about 18% above the originally adopted budget, due to higher carryover, additional federal funds and grants not previously budgeted. ‘‘The revised budget is actually an increase of over just over 5,000,000, 5,200,000.0, or at 18%,’’ Speaker 3 said.
Speaker 3 explained federal funds can include an indirect-cost line that allows a portion of federal funds to be transferred into the general fund to cover district-wide administrative and building expenses, such as superintendent-related wages, that are not charged directly to federal program lines. When asked whether federal funds are ‘‘totally dedicated,’’ Speaker 3 said they have specific guidelines but allow indirect-cost transfers for certain district-wide expenses.
On state funding, Speaker 3 said adjustments to career-ladder calculations and the discretionary factor increased the district’s base support and that House Bill 292 provided $887,000 that was applied to the supplemental levy; the district also expects an estimated $786,000 in supplemental discretionary funding pending final state calculations. "Part of that being the house bill 2 92, which, gave us 887,000, and that was applied to the supplemental levy," Speaker 3 said.
The presenter detailed several fund-category changes prompted by state fund-code updates: software host fees and licenses moved from purchase-services (300 series) to supplies-and-materials (400 series), increasing the 400 line; the state also created a distinct textbook code (1624) that moved textbook purchases into a separate line in the revised budget.
Speaker 3 said enrollment and support-unit calculations affected revenue: the district’s support units fell from 123 to about 118, with a protection adjustment mechanism distributing a portion of statewide funds to districts that lose more than 3% support units. Medicaid reimbursements were flagged as volatile; Speaker 3 said the district’s Medicaid match rose from 28% to 32%, reducing expected reimbursements.
On one accounting note, Speaker 3 acknowledged a spreadsheet percentage error in the capital outlay percentage display and said it will be corrected before final posting. The presenter also noted ESSER and ABM shifts: some ABM items were covered with ESSER funds in 23–24 and ESSER 3 funds must be spent by September, reducing available carryover for 24–25.
Board members asked clarifying questions about which lines pay for custodial wages, utilities and maintenance; Speaker 3 said utilities and mandated student-occupied maintenance items are accounted for under the maintenance-match line, while custodial wages are budgeted separately.
The presentation closed with reminders that levy project estimates (for Shadow Butte roof and other items) will be finalized after July bill runs and that the 24–25 draft is conservative because the district cannot levy for more than the state’s cautious aid estimates. The meeting moved on to a separate public-hearing discussion about meal prices.
