Fiscal Report Card

Fiscal Report Card

The information provided in this publication is from the data submitted by Idaho school districts and charter schools. Each school district, charter school and fiscal agent is required by law and by State Board of Education regulations to maintain a reporting system for financial and statistical records. The general statistics and the statements of revenue and expenditures by fund of each district, which appear in this publication, represent a summary of the activity for the school year. The data is this report is the most current data available as of the date of publication. Idaho Code 33-1009 allows corrections to be made to district data up to three years following a payment. Corrections received after publication are not reflected in this report.


Explanation of how to use the tool: From the drop down menu labeled "Choose District," select the district or charter school whose fiscal report card you'd like to view, then click "View Report." This will generate a report detailing the district or charter school's enrollment, attendance, revenue, expenditure, salary, and teacher education and experience levels. Please note that the report is two pages long, and can be navigated through using the page arrows in the top left corner of the report.

Fiscal Report Card


Glossary of Terms

Administration Expenditures: Personnel, activities, and programs associated with the overall general administration of the entire school.


Average Daily Attendance: The aggregate number of days that enrolled students are present, divided by the number of days of school in the reporting period.


Benefits: Amounts paid by the school on behalf of employees (amounts not included in gross salary but in addition to that amount). Such payments are fringe benefit payments and, while not paid directly to employees, nevertheless are part of the cost of personal service and are required to be paid by law, contract or agreement.


Building Maintenance Expenditures: The personnel, activities, and programs associated with keeping the physical plant open, comfortable, and safe for use and with keeping the grounds, buildings, and equipment in effective working condition and state of repair. These include the activities of maintaining safety in buildings, on the grounds, and in the vicinity of schools.


Capital Objects: Expenditures for acquiring capital assets, including land, existing buildings, and items meeting the school district's capitalization criteria that will be recorded as fixed assets or additions to fixed assets.


Contracted Services: Services that by their nature can be performed only by persons or firms with specialized skills and knowledge. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, and accountants.


Debt Retirement: The redemption of outstanding bonds and long-term loans, as well as the payment of interest accumulating on such obligations of the school district.


Enrollment: The net number (enrollment less withdrawals and dropouts) of students enrolled in Idaho public schools as of the first Friday in November.


Expenditures: Expenditures and expenses are decreases of net financial resources in the applicable funds.


Federal Revenues: Revenues received either directly from the Federal Government offices or through the Idaho Department of Education or another state agency. This money generally must be used for specific purposes.


General Fund: This fund is the primary operating fund of the school district. It is used to account for all financial resources of the school except for those required to be accounted for in another fund. Revenues from the General Levy (I.C. 33-802), Supplemental Levy (I.C. 33-802 & 62-2220), Emergency Levy (I.C. 33-805), Tort Levy (I.C. 6-927), Cooperative Levy Service (I.C. 33-317), and Special Tuition Levy (I.C. 33-1408) are eligible revenues of this fund.


Insurance & Judgment: Amounts expended for all types of insurance coverage such as property, liability, and fidelity.


Non-Instruction Services Expenditures: Activities concerned with providing non-instructional services to students, staff, or the community.


Other Local Revenues: Local source revenues, not including property taxes, such as investment income, cafeteria revenues, student activity revenues, rental receipts, donations, and gifts.


Other Source Revenues: Other financing sources for a public school generally include proceeds from long-term debt financing agreements and proceeds from the sale of, or the compensation for the loss of fixed assets.


Other Support Services Expenditures: All other support services not classified elsewhere.


Property Taxes: Revenue from a tax levy certified against the market valuation of property in the school district. (Excludes facilities and levies.)


Revenue: Revenues are defined in general as: (1) Increases in governmental fund type net current assets without a corresponding increase in liabilities; (2) Increase in proprietary fund type total net assets without a corresponding increase in liabilities. Revenues are classified as local, state or federal sources.


Salaries: Amounts paid to both permanent and temporary school employees including personnel substitutes for those in permanent positions. This includes gross salary for personal services rendered while on the payroll of the school.


State Revenues: Grants, subsidies, contracts and entitlements received from the Idaho Department of Education and other state agencies. This revenue includes basic instructional and operational subsidies, such as specific educational program subsidies and state reimbursements for school employee benefits. Much of this revenue is based on average daily attendance and legislated distribution formulas.


Supplies and Materials: Amounts paid for items that are consumed, worn out, or deteriorated through use, or items that lose their identity through fabrication or incorporation into different or more complex units or substances.


Support Services Expenditures: Support services provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. These services exist as adjuncts for fulfilling the objectives of instruction, community services, and enterprise programs, rather than as entities within themselves.


Teacher/Instructional Staff Expenditures: Instruction includes the activities dealing directly with the interaction between teachers and students and related costs, which can be directly attributed to a program of instruction. Teaching may be provided for students in a school classroom or in another location such as a home or hospital. It may also be provided through some other approved medium such as computer, internet, or correspondence that is delivered inside or outside the classroom or in other teacher-student settings. Included here are the activities of aides or classroom assistants of any type (graders, teaching machines, etc.) who assist in the instructional process. (Related costs include instructional expenditures for salaries, contracted services, travel expenses, equipment rental, supplies, books, maintenance costs directly attributable to instructional equipment and other expenses such as sabbatical leave.)


Transportation Expenditures: The personnel, activities, and services for conveying students to and from school, as provided by state and federal law. These include trips between home and school and trips to school activities.