Boise Independent District adopts $457.9 million budget for 2026–27

The Boise Independent District Board of Trustees on June 8 approved the district’s proposed $457,934,974 consolidated budget for the 2026–27 school year.

Chief Financial Officer Sheila Kessle presented the budget, describing the four fund types (general, special revenue, debt service and capital) and noting the general fund proposed budget of $350.3 million. Kessle said the district plans to use $12.4 million of undesignated fund balance to balance the general fund and does not propose an increase to the local maintenance and operations tax levy.

Kessle said the district’s three largest general‑fund program allocations are instruction (about 57.62%), support services (about 15%) and building maintenance and security (about 11.33%). She also reported the district owes $102.5 million in outstanding bonds through June 2027 and expects school district facilities funding to cover bond payments this year, which could avoid a property tax levy for that purpose.

Trustees asked clarifying questions about revenues and spending priorities. Trustee Gregory praised the administration’s presentation, saying it helped trustees “understand revenues and expenditures” and reassured the board that the district remains focused on instruction.

A motion to adopt the budget as presented was made and seconded; the board voted in favor.

What the budget includes: a general fund proposed expenditure total of $350,328,730 with roughly 82% of the general fund devoted to salaries and benefits; $7.3 million in proposed transfers from the general fund to the plant facilities fund for capital projects; and an estimated total tax certification of $156 million (a $396,000 reduction from fiscal year 2026), dependent in part on the timing of state facilities payments.

Kessle highlighted changes to revenue assumptions tied to enrollment and state support (Idaho will fund districts on average daily attendance for 2026–27) and said the district’s plan anticipates a reduction of about 24 support units because of expected enrollment declines. She also outlined staffing adjustments that produced a net general‑fund savings of approximately $2.1 million and operational reductions totaling about $4.7 million.

The board approved the budget during the meeting; trustees will receive the budget packet for more detail and will continue monitoring revenue and state guidance through the summer.