Idaho State Statutes - Idaho Attorney Directory

The educational support program is
calculated as follows:
1. State Educational Support Funds. Add the state appropriation,
including the moneys available in the public school income fund, together with
all miscellaneous revenues to determine the total state funds.
2. From the total state funds subtract the following amounts needed for
state support of special programs provided by a school district:
a. Pupil tuition-equivalency allowances as provided in section 33-1002B,
Idaho Code;
b. Transportation support program as provided in section 33-1006, Idaho
Code;
c. Feasibility studies allowance as provided in section 33-1007A, Idaho
Code;
d. The approved costs for border district allowance, provided in section
33-1403, Idaho Code, as determined by the state superintendent of public
instruction;
e. The approved costs for exceptional child approved contract allowance,
provided in subsection 2. of section 33-2004, Idaho Code, as determined by
the state superintendent of public instruction;
f. Certain expectant and delivered mothers allowance as provided in
section 33-2006, Idaho Code;
g. Salary-based apportionment calculated as provided in sections 33-1004
through 33-1004F, Idaho Code;
h. Unemployment insurance benefit payments according to the provisions of
section 72-1349A, Idaho Code;
i. For expenditure as provided by the public school technology program;
j. For the support of provisions that provide a safe environment
conducive to student learning and maintain classroom discipline, an
allocation of $300 per support unit; and
k. Any additional amounts as required by statute to effect administrative
adjustments or as specifically required by the provisions of any bill of
appropriation;
to secure the state educational support funds.
3. Local Districts' Contribution Calculation. Without including any
allowance as a credit for prepaid taxes as provided by section 63-1607, Idaho
Code, the local districts' contribution shall be the amount appropriated
pursuant to section 33-1002D, Idaho Code, plus three-tenths percent (.3%)
during fiscal year 2003-04 and each year thereafter, of the total state
adjusted market value for assessment purposes for the previous year with such
value being determined by the provisions of section 63-315, Idaho Code, and
four-tenths percent (.4%) during fiscal year 1994-95 and each year thereafter,
of the cooperative electrical associations' property values that have been
derived from the taxes paid in lieu of ad valorem taxes for the previous year
as provided in section 63-3502, Idaho Code.
4. Educational Support Program Distribution Funds. Add the local
districts' contribution, subsection 3. of this section, and the state
educational support program funds, subsection 1. of this section, together to
secure the total educational support program distribution funds.
5. Average Daily Attendance. The total state average daily attendance
shall be the sum of the average daily attendance of all of the school
districts of the state. The state board of education shall establish rules
setting forth the procedure to determine average daily attendance and the time
for, and method of, submission of such report. Average daily attendance
calculation shall be carried out to the nearest hundredth. Computation of
average daily attendance shall also be governed by the provisions of section
33-1003A, Idaho Code.
6. Support Units. The total state support units shall be determined by
using the tables set out hereafter called computation of kindergarten support
units, computation of elementary support units, computation of secondary
support units, computation of exceptional education support units, and
computation of alternative school secondary support units. The sum of all of
the total support units of all school districts of the state shall be the
total state support units.
COMPUTATION OF KINDERGARTEN SUPPORT UNITS
Average Daily
Attendance Attendance Divisor Units Allowed
41 or more .... 40....................... 1 or more as computed
31 - 40.99 ADA.... -....................... 1
26 - 30.99 ADA.... -....................... .85
21 - 25.99 ADA.... -....................... .75
16 - 20.99 ADA.... -....................... .6
8 - 15.99 ADA.... -....................... .5
1 - 7.99 ADA.... -....................... count as elementary

COMPUTATION OF ELEMENTARY SUPPORT UNITS
Average Daily
Attendance Attendance Divisor Minimum Units Allowed
300 or more ADA........................................ 15
..23...grades 4,5 & 6....
..22...grades 1,2 & 3....1994-95
..21...grades 1,2 & 3....1995-96
..20...grades 1,2 & 3....1996-97
and each year thereafter.
160 to 299.99 ADA... 20..................... 8.4
110 to 159.99 ADA... 19..................... 6.8
71.1 to 109.99 ADA... 16..................... 4.7
51.7 to 71.0 ADA... 15..................... 4.0
33.6 to 51.6 ADA... 13..................... 2.8
16.6 to 33.5 ADA... 12..................... 1.4
1.0 to 16.5 ADA... n/a.................... 1.0

COMPUTATION OF SECONDARY SUPPORT UNITS
Average Daily
Attendance Attendance Divisor Minimum Units Allowed
750 or more .... 18.5..................... 47
400 - 749.99 ADA.... 16....................... 28
300 - 399.99 ADA.... 14.5..................... 22
200 - 299.99 ADA.... 13.5..................... 17
100 - 199.99 ADA.... 12....................... 9
99.99 or fewer Units allowed as follows:
Grades 7-12 ......................... 8
Grades 9-12 ......................... 6
Grades 7- 9 ......................... 1 per 14 ADA
Grades 7- 8 ......................... 1 per 16 ADA

COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS
Average Daily
Attendance Attendance Divisor Minimum Units Allowed
14 or more .... 14.5..................... 1 or more as computed
12 - 13.99.... -....................... 1
8 - 11.99.... -....................... .75
4 - 7.99.... -....................... .5
1 - 3.99.... -....................... .25

COMPUTATION OF ALTERNATIVE SCHOOL SECONDARY SUPPORT UNITS
Pupils in Attendance Attendance Divisor Minimum Units Allowed
12 or more.......... 12...................... 1 or more as computed
In applying these tables to any given separate attendance unit, no school
district shall receive less total money than it would receive if it had a
lesser average daily attendance in such separate attendance unit. In applying
the kindergarten table to a kindergarten program of less days than a full
school year, the support unit allowance shall be in ratio to the number of
days of a full school year. The tables for exceptional education and
alternative school secondary support units shall be applicable only for
programs approved by the state department of education following rules
established by the state board of education. Moneys generated from computation
of support units for alternative schools shall be utilized for alternative
school programs. School district administrative and facility costs may be
included as part of the alternative school expenditures.
7. State Distribution Factor per Support Unit. Divide educational support
program distribution funds, after subtracting the amounts necessary to pay the
obligations specified in subsection 2. of this section, by the total state
support units to secure the state distribution factor per support unit.
8. District Share of State Funds for Educational Support Program.
Ascertain a district's share of state funds for the educational support
program as follows:
a. District Contribution Calculation. Without including any allowance as
a credit for prepaid taxes, as provided in section 63-1607, Idaho Code,
the district contribution calculation shall be the rate determined under
subsection 3. of this section.
b. District Support Units. The number of support units for each school
district in the state shall be determined as follows:
(1) Divide the actual average daily attendance, excluding students
approved for inclusion in the exceptional child educational program,
for the administrative schools and each of the separate schools and
attendance units by the appropriate divisor from the tables of
support units in this section, then add the quotients to obtain the
district's support units allowance for regular students, kindergarten
through grade 12 including alternative school secondary students.
Calculations in application of this subsection shall be carried out
to the nearest tenth.
(2) Divide the combined totals of the average daily attendance of
all preschool, handicapped, kindergarten, elementary, secondary and
juvenile detention center students approved for inclusion in the
exceptional child program of the district by the appropriate divisor
from the table for computation of exceptional education support units
to obtain the number of support units allowed for the district's
approved exceptional child program. Calculations for this subsection
shall be carried out to the nearest tenth when more than one (1) unit
is allowed.
(3) The total number of support units of the district shall be the
sum of the total support units for regular students, subsection
8.b.(1) of this section, and the support units allowance for the
approved exceptional child program, subsection 8.b.(2) of this
section.
c. Total District Allowance Educational Program. Multiply the district's
total number of support units, carried out to the nearest tenth, by the
state distribution factor per support unit and to this product add the
approved amount of programs of the district provided in subsection 2. of
this section to secure the district's total allowance for the educational
support program.
d. District Share. To secure the district's share of state apportionment,
subtract the amount of the local district contribution calculation,
subsection 3. of this section, from the amount of the total district
allowance, subsection 8.c. of this section.
e. Adjustment of District Share. The contract salary of every
noncertificated teacher shall be subtracted from the district's share as
calculated from the provisions of subsection 8.d. of this section.

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