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SD 273 Financial Overview

The Post Falls School District Finance Department supports the planning, implementation, management and accountability of the programs and services provided to students and staff in the district. The district’s budget operates on revenue received by state and federal allocations as well as local property tax levies.

State Funding Overview

Annually the school district receives state appropriation dollars to assist with the operating budget. Idaho school district’s state funding is allocated through a complex formula, based on staffing qualifications and on student grades and enrollment. Some state general funds are designated for specific purposes, such as Kindergarten through 3rd grade literacy or classroom technology, and cannot be spent on other budgetary items such as salaries, utilities, extracurriculars, or security. State funding is allocated to Idaho districts in a mainly one-size-fits-all formula without reference to factors like the cost of living in the District's area or the unique needs of students, for example students with disabilities. 

Federal Funding Overview

Federal funds are allocated to Idaho school districts annually and are earmarked for specific programs.  Federal funds have strict guidelines, and cannot be used for operational purposes that lie outside the specific programs they are allocated to support. In addition to annual federal allocations, the District received one time federal COVID relief funds. These funds were allocated for excess costs associated with COVID. These funds helped the District respond to COVID with HVAC repairs and replacements, increased custodial services, increased pay for additional contract hours / responding to the tight labor market, and technology infrastructure and devices. Beyond these costs, remaining COVID relief funds are being used to address operational cost increases associated with inflation in the post-pandemic economy. 

Property Tax Funding

Property tax levies support Idaho schools. What sets Idaho apart from many other states is this source of basic operational funding must be approved by local voters, rather than allocated through a guaranteed property tax formula. Every two years Idaho school districts ask local patrons to approve supplemental levies to cover basic operational costs. PFSD’s 2021 supplemental levy request of $4,955,000 per year for two years was replacement/renewal of that request.  This operational revenue will expire June 30, 2023. On Tuesday, March 14th, 2023 District voters will see a ballot measure to replace the expiring $4,955,000 of District operational revenues, with an additional $1,003,551 to increase school security. The supplemental levy is a critical need for a district’s operating budget as these funds support essential programming and materials not covered by state or federal dollars. Examples of budgetary line items supported by Post Falls supplemental levy funds include:  

  • Safety and security (including School Resource Police Officers, Campus Security Officers, door access and cameras)
  • Athletics and other student activities
  • Funding for Kootenai Technical Education Campus (KTEC)
  • Competitive salaries for teachers, parapros, bus drivers, custodians, and other student support.

The Post Falls School District is grateful patrons have long supported a supplemental levy to bridge gaps between state funding and the true cost to educate Post Falls students.

Local bond funds represent the district’s payment obligations. Bond funds support building construction, maintenance and repairs. Post Falls School District’s most recent bond was approved by voters in 2019 for $19 million.  Project funds were used to build Treaty Rock Elementary, construct a track at River City Middle School, purchase land for future school sites, and provide necessary updates to our most senior buildings.  As a fiscally conservative district, Post Falls was able to pay off the bond for Post Falls High School before asking for voter approval on the new $19 million, resulting no increase to local taxpayers.

Thank you for reading to learn about our District's finances, for any questions regarding Post Falls School District’s financial information, please contact:


   Josh Gittel | Chief Financial Officer


Post Falls School District

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