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Financial Transparency

District Transparency

 

The Lakeland Joint School District Finance Department oversees Accounts Payable, Payroll, Accounting, and Budget. It also manages the District’s Financial Transparency Site, which provides public access to important financial documents in accordance with Idaho Code 33-357.

At the bottom of this page, you will find links to key financial documents for the current fiscal year, including:

The District’s fiscal year runs July 1 through June 30. The budget is supported by state and federal funding, along with property tax levies approved by local taxpayers.

State Funding Overview

Each year, Lakeland Joint School District receives state funds to support operations. These funds are distributed based on a formula that considers factors such as staffing levels and student enrollment.

Some allocations are restricted for specific purposes, such as literacy programs for grades K–3 or classroom technology, and cannot be used for other needs. The state formula does not account for smaller class sizes, local cost-of-living differences, or unique student needs.

Federal Funding Overview

Federal funding provides additional support but is program-specific. These funds come with strict regulations and can only be spent on their designated programs, not general operating expenses.

Property Tax Funds

In Idaho, school districts rely on locally approved property tax levies to fill funding gaps. Voters typically decide these levies every two years.

On May 20, 2025, local voters approved a $7,520,000 supplemental levy, replacing the prior levy. This levy will remain in effect through June 30, 2027. Supplemental levy dollars are essential for maintaining programs and services that state and federal funding do not cover.

Supplemental levy funds support:

  • Safety & Security: School Resource Officers, door access systems, and other safety measures.

  • Student Programs: Athletics and extracurricular activities; school libraries; Advanced Learning and Music, PE, and STEAM programs in the elementary schools. 

  • Transportation: Costs not reimbursed by the state (which covers only about 60%).

  • Health Services: Additional school nurse staffing.

  • KTEC Access: Student transportation and participation in the Kootenai Technical Education Campus.

  • Additional Teacher Funding: Competitive salaries for teachers to support low class-size targets and high school graduation requirements. 

House Bill 292 & Facility Funding

In 2023, Idaho established the School District Facilities Fund (Idaho Code 33-911) to help school districts pay for facility construction and renovations, while also providing property tax relief.

  • Funding is based on the best 28 weeks of student attendance from the prior year.

  • Districts with existing voter-approved bonds or levies must apply this funding toward those amounts first.

  • Districts are required to report facility funding to the county to prevent double taxation.

For the 2025–2026 school year, Lakeland received $4 million in facility funds. This reduced the amount levied on taxpayers for the $7.52 million supplemental levy to about $3.52 million, with the state covering the difference.

Since 2023, Lakeland Joint School District taxpayers have benefited from over $8.12 million in property tax relief thanks to this program.

Because the funding varies each year, Idaho Code 34-914 prohibits districts from including projected property tax relief in levy ballot language.

Commitment to Transparency

Lakeland Joint School District is deeply grateful for the continued support of our local community. Supplemental levies and state facility funding are critical in bridging gaps and ensuring students have access to safe schools, strong programs, and high-quality staff.

If you have questions about the District's finances, please contact:

Jessica Grantham
Chief Finance Officer
📧 Jessica.grantham@lakeland272.org
📞 208-687-0431 ext. 1109