School Finance Basics

  • Updated August 29, 2023


    The purpose of providing the public with information about Blaine County School District, its organizational structure, and its priorities and finances, is to promote transparency and accountability in the district's use of public funds. Providing this information signifies the board’s and administration’s commitment to using public funds effectively and efficiently to provide high-quality education to all students. 

    By promoting transparency and openness, the district seeks to build trust with members of the community and foster positive relationships with stakeholders, including parents, educators, students and taxpayers.

    Blaine County School District No. 61 is a public school district located in Blaine County in south-central Idaho. Blaine County has a population of 25,000 residents.

  • Student Achievement is the Top Priority

  • Student Records

  • Schools

  • Highly Qualified Staff

  • Robust Programming

  • Community Campus

  • Community Partners

  • District Organizational Structure

    BCSD’s organizational structure is designed to ensure that the district's educational programs and services are of the highest quality and that students have access to the resources and support they need to succeed. The district's leadership team plays a critical role in managing the district and ensuring that students receive a high-quality education.

  • School Board of Trustees

  • Superintendent

  • Administrators

  • Principals

  • Certified and Classified Staff

  • Financial Overview

    The district's funding comes primarily from property taxes, as well as from state and federal funding. The majority of the district's expenses are for personnel, including salaries and benefits. Other major expenses include building maintenance, transportation, technology and curriculum, and instructional materials.

    In recent years, the district has faced financial challenges due to the expanding needs of our students and rising cost of living for our staff while operating under a constrained funding environment due to fixed local revenues and changes in state funding formulas. To address these challenges, the district has implemented cost-saving measures wherever possible.

    Despite these challenges, BCSD remains committed to providing high-quality education to its students. BCSD prioritizes attracting and retaining highly-quality staff, recognizing that staff members are essential to creating a positive and productive learning environment for students. BCSD also continues to invest in programs and initiatives aimed at improving student achievement and success.

  • Accountability

    The process of financial auditing for K-12 school districts in Idaho is conducted each year to ensure transparency, accountability, and compliance with financial regulations. 

  • Annual Audit

  • Revenue

    BCSD funding comes from federal, state, and local sources. Funding can be impacted by factors such as changes in student enrollment, state funding formulas, and local economic conditions. The district must also adhere to various state and federal regulations and guidelines regarding the use of funds.

  • State Funding

  • Local Funding - Overview

  • Supplemental Levy

  • Stabilization Levy

  • Supplemental Override Levy

  • Plant Facilities Levy (PFL)

  • Long-Term Bond

  • Federal Funding

  • Expenses

    Expenses can vary depending on the size of the district, the student population, and other factors such as geographic location and state funding policies. However, personnel costs are typically the largest expense for most school districts. 

    Education is a “people business”. Salaries and benefits comprise over 80% of BCSD’s budget.

    The primary expenses of a school district typically include costs associated with personnel, facilities, instructional materials, transportation, technology, and special education services. Personnel costs include salaries, benefits, and other compensation for teachers, administrators, and support staff.

  • Salaries and Benefits

  • Operational Expenses

  • Facilities Maintenance

  • Budgeting

    BCSD tracks all funds using an accounting software program that is designed to manage financial transactions, such as payments and receipts, and to accurately track the source and use of funds.

    The district’s finance department is responsible for managing the finances of the district and tracking the flow of funds. It typically receives regular reports from the Idaho Department of Education and other funding agencies, which provide updates on the amount of funding the district can expect to receive and how it can be used.

    Once the funds are received, they are deposited into the district’s account and tracked in the accounting software. The software generates reports that allow the district to track spending against specific grants or programs, ensuring that funds are used in accordance with the rules and regulations of the funding source.

    In addition, the district may also be required to submit periodic reports to the funding agency detailing how the funds were spent and the results achieved. This ensures transparency and accountability in the use of public funds.

  • General Fund

  • State and Federal Funds

  • Plant Facilities Reserve Fund

  • Land “Lottery” Fund

  • Contingency Fund

  • Financial Challenges

    The Blaine County community has long supported robust program offerings throughout the district, including engineering, technology and/or STEAM curriculum, dual immersion, middle school world languages, music for all grades, robotics in middle and high school, a newcomers program, and a social worker in every school. Blaine County is able to offer these types of programs above and beyond the funding provided by the state of Idaho due to local property taxes approved by voters. The following are some of the challenges faced by BCSD when developing the budget each year.  

  • Stagnant Revenues

  • Growing Expenses

  • Multi-Lingual Learners (MLL)

  • Generational Poverty

  • High Cost of Living

  • Limited, Affordable Pre-Kindergarten

  • Long-Term Solutions

    The Blaine County School District Board of Trustees has been working diligently with district administration to develop long-term solutions to some of these challenges.

  • Employee Rent Assistance

  • Employee Housing

  • Grow Your Own Program

  • Language Acquisition Resources

  • Definitions

    Here are definitions of some of the more common acronyms and terms associated with school funding.

  • Advanced Placement (AP) Classes and Dual Credit Classes

  • Average Daily Attendance (ADA)

  • Blaine County Education Association (BCEA)

  • Enrollment Based Funding

  • Full-time Equivalent (FTE)

  • Master Agreement

  • Professional Learning Community (PLC)

  • Public Employees Retirement System of Idaho (PERSI)