Idaho collects student enrollment and attendance data through the statewide educational support program. Under Idaho Code § 33-1002, the State Board of Education is responsible for establishing the procedures, timing, and methods for reporting enrollment and average daily attendance (ADA). The statute defines ADA as the average number of pupils present in school each day, which is used to calculate the distribution of state funds to local education agencies.

Administrative rules in IDAPA 08.02.01 govern pupil accounting and reporting requirements for districts. These rules define the terms “day in session” and “day of attendance” and set forth the reporting standards for full- and half-day attendance across grade levels. Districts are required to submit enrollment, attendance, and course-level data to the Idaho State Department of Education (SDE) on a regular schedule determined by the State Board of Education. The SDE compiles this information into statewide datasets used for apportionment, accountability reporting, and federal data submissions.

Enrollment and attendance data are reported publicly in aggregate form through the SDE’s online Report Card, which provides school- and district-level figures by grade, student group, and year. These data represent the primary statewide collection related to student participation in K–12 education and form the foundation for many of Idaho’s fiscal and programmatic reporting systems.

Idaho collects and publishes financial information from school districts under several statutes that govern district budgeting, accounting, and annual reporting. Idaho Code § 33-701 requires each board of trustees to prepare and adopt an annual budget for the district in the manner and form prescribed by the State Superintendent of Public Instruction. Idaho Code § 33-701A directs districts to maintain uniform accounting records using classifications approved by the State Board of Education and to file financial reports with the State Department of Education (SDE). Idaho Code § 33-701B authorizes the SDE to prescribe forms and procedures for financial reporting to ensure comparability among districts.

Under Idaho Code § 33-802, boards of trustees must certify property-tax levies necessary to fund the district budget, and Idaho Code § 67-450B requires an annual audit of each local government entity, including school districts, with the resulting financial statements filed with the Legislative Services Office and the SDE.

District-level financial information is compiled through two primary systems. The SDE receives fiscal and statistical reports from school districts and charter schools detailing revenues and expenditures for maintenance and operations, utilities, custodial services, and repairs. The State Controller’s Office operates the Transparent Idaho portal, which provides public access to district-level revenue and expenditure data and school-level spending summaries derived from district reports.

While the SDE’s financial reporting includes expenditures for maintenance, operations, and capital outlay, these data are aggregated by fund and function rather than by individual facility or project. No statewide database reports facility-specific financial information.