STATEMENT OF PURPOSE
RS27649 / S1327
This legislation transitions Idaho's prescriptive resource allocation school funding formula to a flexible,
transparent per pupil funding formula based on student enrollment consistent with the final recommendations
of the Public School Funding Formula Interim Committee. This funding formula is intended to increase
spending flexibility for local school districts to determine how best to meet the needs of their students by
providing fewer statutorily required programs and distributions. This formula is proposed as a five-year test
from 2022 through 2027.
This legislation provides for a transition period to ensure planning for implementation and proper enrollment
data collection. The new formula is proposed to take effect in 2022 and is to be implemented through 2027 with
a scheduled review in 2026. The timing, frequency, and portion amounts of per pupil funding to be distributed
to the school districts has been changed to reflect student enrollment count periods and the needs of school
districts.
To provide for an increased focus on student outcomes, the legislation proposes student success incentive
grants at three different student benchmarks including third grade, eighth grade, and high school graduation.
The student success incentive grants are weighted for meeting defined outcomes for particular student
classifications including economically disadvantaged students, English language learners, at-risk students, and
special education students. These discretionary grants are intended to be distributed to the school from which
the student achieving the outcome is or was enrolled in when the outcome was achieved.
FISCAL NOTE
There is no fiscal impact in this current fiscal year because the transition to the new formula will not take place
until 2022. There is no projected fiscal impact in 2022. It is the intent of the legislature to transition from an
average daily attendance model to an enrollment based model in a revenue neutral manner.
The student success incentive grants are subject to appropriation, and no such appropriation is requested in this
current fiscal year.
Contact:
Senator Lori Den Hartog
(208) 332-1000
Representative Wendy Horman
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 02/10/2020, 4:36 PM

Statutes affected:
Bill Text: 33-1002, 33-1026