Public School Finance
The Public School Finance Division calculates payments and provides technical support to Idaho’s School Districts and Charter Schools. Additionally, we prepare reports about school district and charter revenues, expenditures, budgets, staffing, school property taxes, attendance and enrollment using information provided by Idaho’s School Districts, Charter Schools, and other governmental entities.
Data
To access financial data and summaries, click the appropriate + sign below.
Current
Attendance Data
- Full Term Average Daily Attendance
- Midterm Average Daily Attendance
- Enrollment by District and Charter School (2-year Comparison)
- Enrollment by Building
- Enrollment by District and Charter School
- Enrollment by District and Charter School by Grade
- Enrollment Summary (Statewide)
Financial Summaries
- Annual Statement of Financial Condition (for publication) FY2025
- Revenues and Expenditures Summary by District and Charter School 2004-2024
- Financial Summaries of Idaho Schools 2023-2024
Staff Salary Summaries 2025-2026
Tax Levy Data
- Tax Levies FY2026 (FY2026 Tax Levies For Schools Excel or FY2026 Tax Levies For Schools PDF)
- Supplemental Levies (Historical)
Historical
Historical Attendance Data
Historical Average Daily Attendance
Historical Classroom Size
- Classroom Size FY2025
- Classroom Size FY2024
- Classroom Size FY2023
- Classroom Size FY2022
- Classroom Size FY2021
- Classroom Size FY2020
- Classroom Size FY2019
- Classroom Size FY2018
- Classroom Size FY2017
- Classroom Size FY2016
Historical Fall Enrollment
- Historical Enrollment by Charter School by Grade
- Historical Enrollment by Building for District and Charter School
- Historical Enrollment by District and Charter School
- Historical Enrollment by District and Charter School Summary
- Historical Statewide Enrollment by Grade
Historical Financial Summaries
- Financial Summaries of Idaho Schools 2022-2023
- Financial Summaries of Idaho Schools 2021-2022
- Financial Summaries of Idaho Schools 2020-2021
- Financial Summaries of Idaho Schools 2019-2020
- Financial Summaries of Idaho Schools 2018-2019
- Financial Summaries of Idaho Schools 2017-2018
- Financial Summaries of Idaho Schools 2016-2017
- Financial Summaries of Idaho Schools 2015-2016
- Financial Summaries of Idaho Schools 2014-2015
- Financial Summaries of Idaho Schools 2013-2014
- Financial Summaries of Idaho Schools 2012-2013
Financial summaries of years prior to 2013 are available upon request.
Historical Staff Salary Summaries
2024-2025
2023-2024
- 2023-2024 All Staff Salary Summary by District Charter
An Accessible Version of this document can be requested by contacting Ashley Pietras - Statewide Certificated Staff Salary Report (2023-2024 Statewide Certificated Staff Salary Summary Excel or 2023-2024 Statewide Certificated Staff Salary Summary PDF)
Updated December 28, 2023 - Statewide Non-Certificated Staff Salary Report (2023-2024 Statewide Non-Certificated Staff Salary Summary Excel or 2023-2024 Statewide Non-Certificated Staff Salary Summary PDF)
Updated December 28, 2023
2022-2023
- 2022-2023 All Staff Salary Summary by District and Charter School
An Accessible Version of this document can be requested by contacting Ashley Pietras - Statewide Certificated Staff Salary Report (2022-2023 Statewide Certificated Staff Salary Summary Excel or 2022-2023 Statewide Certificated Staff Salary Summary PDF)
Updated January 12, 2023 - Statewide Non-Certificated Staff Salary Report (2022-2023 Statewide Non-Certificated Staff Salary Summary Excel or 2022-2023 Statewide Non-Certificated Staff Salary Summary PDF)
Updated January 12, 2023
2021-2022
- 2021-2022 All Staff Salary Summary by District and Charter School
An Accessible Version of this document can be requested by contacting Ashley Pietras - Statewide Certificated Staff Salary Report (2021-2022 Statewide Certificated Staff Salary Summary Excel or 2021-2022 Statewide Certificated Staff Salary Summary PDF)
- Statewide Non-Certificated Staff Salary Report (2021-2022 Statewide Non-Certificated Staff Salary Summary Excel or 2021-2022 Statewide Non-Certificated Staff Salary Summary PDF)
2020-2021
- 2020-2021 All Staff Salary Summary by District and Charter School
- Statewide Certificated Staff Salary Report (2020-2021 Statewide Certificated Staff Salary Summary Excel or 2020-2021 Statewide Certificated Staff Salary Summary PDF)
- Statewide Non-Certificated Staff Salary Report (2020-2021 Statewide Non-Certificated Staff Salary Summary Excel or 2020-2021 Statewide Non-Certificated Staff Salary Summary PDF)
2019-2020
- 2019-2020 All Staff Salary Summary by District and Charter School
- Statewide Certificated Staff Salary Report (2019-2020 Statewide Certificated Staff Salary Summary Excel or 2019-2020 Statewide Certificated Staff Salary Summary PDF)
- Statewide Non-Certificated Staff Salary Report (2019-2020 Statewide Non-Certificated Staff Salary Summary Excel or 2019-2020 Statewide Non-Certificated Staff Salary Summary PDF)
2018-2019
- 2018-2019 All Staff Salary Summary by District and Charter School
- Statewide Certificated Staff Salary Report (2018-2019 Statewide Certificated Staff Salary Summary Excel or 2018-2019 Statewide Certificated Staff Salary Summary PDF)
- Statewide Non-Certificated Staff Salary Report (2018-2019 Statewide Non-Certificated Staff Salary Summary Excel or 2018-2019 Statewide Non-Certificated Staff Salary Summary PDF)
2017-2018
- 2017-2018 All Staff Salary Summary by District and Charter School
- Statewide Certificated Staff Salary (2017-2018 Statewide Certificated Staff Salary Summary Excel or 2017-2018 Statewide Certificated Staff Salary Summary PDF)
- Statewide Classified Staff Salary Summary (2017-2018 Statewide Classified Staff Salary Summary Excel or 2017-2018 Statewide Classified Staff Salary Summary PDF)
2016-2017
- 2016-2017 All Staff Salary Summary by District and Charter School
- Statewide Certificated Staff Salary (2016-2017 Statewide Certificated Staff Salary Summary Excel or 2016-2017 Statewide Certificated Staff Salary Summary PDF)
- Statewide Classified Staff Salary Summary (2016-2017 Statewide Classified Staff Salary Summary Excel or 2016-2017 Statewide Classified Staff Salary Summary PDF)
Historical Tax Levies for Schools
- Tax Levies FY2020 (FY2020 Tax Levies For Schools Excel or FY2020 Tax Levies For Schools PDF)
- Tax Levies FY2021 (FY2020 Tax Levies For Schools Excel or FY2020 Tax Levies For Schools PDF)
- Tax Levies FY2022 (FY2022 Tax Levies For Schools Excel or FY2022 Tax Levies For Schools PDF)
- Tax Levies FY2023 (FY2023 Tax Levies For Schools Excel or FY2023 Tax Levies For Schools PDF)
- Tax Levies FY2024 (FY2024 Tax Levies For Schools Excel or FY2024 Tax Levies For Schools PDF)
- Tax Levies FY2025 (FY2025 Tax Levies For Schools Excel or FY2025 Tax Levies For Schools PDF)
Forms
To access forms, click the + sign below.
All Forms
Attendance Forms
- Certificate of Impacted Attendance
- Emergency Closure Form
- ISEE Prior Year Attendance Enrollment Correction Request
Budget Forms
2026-2027
Salary-based Apportionment
- Salary-based Apportionment Charter Template FY2027
(Updated April 2026) - Salary-based Apportionment District Template FY2027
(Updated April 2026)
Units
Budget Forms
- Cover
- Certification
- Estimating State Maintenance & Operation Revenue
- Summary of All Funds
- Publication Four Year Summary
- Expenditures
- Revenues
- Combined Revenue and Expenditures
- FY2027 IFARMS Financial Chart of Accounts
- L2 School Forms
Supporting Documents
- District to Agency 2025-2026
- Tuition Rate 2025-2026
- Emergency School Levy 2027
- Special Distributions FY27
- Special Distributions with Coding FY27
- Other Funding (Line 6)
- Other Funding (Line 6) Look-up Format
- Personal Property Reimbursement by District
- School Agricultural Replacement (Coming Soon)
- Summary of Revisions
Post Legislative Budget Webinar
2025-2026
Salary-based Apportionment
- Salary-based Apportionment Charter Template FY2026
(Updated April 14, 2025) - Salary-based Apportionment District Template FY2026
(Updated April 14, 2025)
Units
Amended Budget Forms
- Amended FY26 Cover
- Amended FY26 Certification Page
- Amended FY26 Estimating State Maintenance & Operation Revenue
- Amended FY26 Summary of All Funds
- Amended FY26 Publication Four Year Summary
- 2026 Expenditures
- 2026 Revenues
- 2026 Combined Revenue and Expenditures
- 2026 Public Revenue and Expenditure Codes (IFARMS Codes)
- 2026 Public Finances Revenue Codes (IFARMS Codes)
- L2 School Forms
Supporting Documents
- District to Agency 2024-2025
- Tuition Rate 2024-2025
- Bond Interest Levy (Coming Soon)
- Emergency School Levy 2026
- Special Distributions FY26
- Special Distributions with Coding FY26
- 2026 Other Funding (Line 6)
- 2026 Other Funding (Line 6) Look-up Format
- Personal Property Reimbursement by District
- School Agricultural Replacement
- 2026 Summary of Revisions
- FY2026 Public Schools Appropriation
Building Forms
Calendar Forms
- Instructional Hours Calendar Template 2026-2027
- Instructional Hours Calendar Template 2025-2026
- Instructional Hours Calendar Template Manual 2026-2027
Modernization Funds (School Districts)
- Building Survey Template
- Idaho Public School Facilities Cooperative Funding Application
- Site Survey Template
- Survey Rubric
- Sample Construction Manager Advertisement
- Sample Construction Manager Request for Qualifications
- School Modernization Fund Signature Page
- Ten Year Plan Template
Self-Directed Learner Forms
Staffing Forms
Manuals
To access manuals, click the + sign below.
All Manuals
Attendance Manuals
- Attendance and Enrollment Manual
- Self-Directed Learner Guidance
- Virtual and Hybrid Attendance Guidance
Career Ladder
- Career Ladder Funding Allocation Overview
- Career Ladder Guidance Manual
- Professional Endorsements and Advanced Professional Endorsements Guidance Manual
Financial Manuals
General Manuals
Staffing Manuals
Training & Resources
To access training documents and resources, click the appropriate + sign below.
Training
Attendance & Enrollment Training
- Charter School Support Unit Budgeting for the Coming School Year
- School District Support Unit Budgeting for the Coming School Year
- Points of Emphasis
- Protection of Support Units for School Districts
- Understanding an Attendance Support Unit Calculation Report
- When and How are Emergency Closure and Impacted Attendance Adjustments Made
- Why Review an Aggregated Attendance Detail Report
- Why Review an Attendance Building Level Report
- Why Review an Attendance District-wide Report
- Why Review Greater Than One ADA Report
- Virtual and Hybrid Attendance Guidelines
Facilities Webinars (School District Modernization Funds)
- Facilities Cooperative Funding Webinar – June 12, 2025 (Facilities Webinar June 12 2025 Video or Facilities Webinar June 12, 2025, PDF)
- Facilities Webinar – July 10, 2024 (Facilities Webinar July 10 2024 Video or Facilities Webinar July 10 2024 PDF)
- Facilities Webinar – June 13, 2024 (Facilities Webinar June 13 2024 Video or Facilities Webinar June 13 2024 PDF)
- Facilities Webinar – June 5, 2024 (Facilities Webinar June 5 2024 Video or Facilities Webinar June 5 2024 PDF)
- Facilities Webinar – May 2024 (Facilities Webinar May 2024 Video or Facilities Webinar May 2024 PDF)
- Facilities Webinar – April 2024 (Facilities Webinar April 2024 Video or Facilities Webinar April 2024 PDF)
General Training
Idaho Association of School Business Officials (IASBO) Spring Workshop
Resources
Auditor Information
- Annual Memo to CPAs 2024-2025
- School Auditors by School District / Charter School 2023-2024
- State Compliance Summary 2024-2025
- State Funds Paid to School District / Charter School 2024-2025
Budgets – Public Schools Appropriation
Career Ladder
General Information
- Balance Sheet, Revenue, Expenditure Codes FY2023
- Data Acquisition Calendar
- Funding Formula Description
- List of Idaho School Districts and Charter Schools on a Four-Day Week
- Idaho District Contact Info (IDCI)
- Idaho Division of Purchasing
- Idaho System for Educational Excellence (ISEE)
- National Center for Education Statistics