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State of Idaho

Grades Served:
Kindergarten - Grade 12

Finance (2022)

How much are this state's per-pupil expenditures?


Idaho’s per-pupil expenditures are calculated by dividing current expenditures by the total student enrollment. Current expenditures comprise expenditures for the day-to-day operation of schools, including but not limited to expenditures for: instruction, administration, instructional support, and operation and maintenance of facilities. Expenditures are shown by fund source (state/local and federal).

What are the factors that impact per-pupil expenditures?

Total Student Enrollment (Spring)

308,325 students

There are many reasons why an LEA may spend different amounts of money on different schools, including the number of students being served, the demographic makeup of students, and the experience level of the school’s teaching staff.

How does this compare?

Total Expenditures
State Average $9,832

Where do the funds come from?

Federal Funds

Federal funds account for the revenues from federal agencies made available to school districts and charter schools for special projects. These funds are typically restricted in how they can be spent.

State/Local Funds

State and Local Funds include the General Fund, which is the chief operating fund of school districts and charter schools. The majority of these dollars come from the State of Idaho as a Legislative appropriation. Other sources of funds include taxes raised from local levies and local grants. Other dollars included here are local and state dollars restricted for specific purposes.

School Expenditures

School Expenditures per pupil are the current costs incurred at the school level directly or indirectly. Expenditures include costs for instruction, purchased services, materials and supplies, capital outlay, student support services, school administration, and operation and maintenance of facilities.

Shared Expenditures

Shared Expenditures are costs that are incurred at the district level and were not allocated directly to the school. Instead, the costs were allocated to each site within the LEA using enrollment by building. Common shared costs could include district administration costs, business operations costs, transportation costs, and child nutrition costs

State Expenditures $7,030 71.5%
State/local $6,112
Federal $918
Shared Expenditures $2,802 28.5%
State/local $1,873
Federal $929

How much did this state exclude from the per-pupil expenditure calculation?

Excluded expenditures are principal and interest payments made on debt; such capital projects as new construction or repairs and building renovations and federal dollars passed from a district to a charter school or private school.

Total Expenditures $3,704,686,567
Total Exclusions $673,254,727
Total Net Expenditures $3,031,431,840