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School Finance Basics
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Updated August 29, 2023
Introduction
The purpose of providing the public with information about Blaine County School District, its organizational structure, and its priorities and finances, is to promote transparency and accountability in the district's use of public funds. Providing this information signifies the board’s and administration’s commitment to using public funds effectively and efficiently to provide high-quality education to all students.
By promoting transparency and openness, the district seeks to build trust with members of the community and foster positive relationships with stakeholders, including parents, educators, students and taxpayers.
Blaine County School District No. 61 is a public school district located in Blaine County in south-central Idaho. Blaine County has a population of 25,000 residents.
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Student Achievement is the Top Priority
BCSD is committed to providing a high-quality education to all students and ensuring that they are well-prepared for success in college, career, and life.
Blaine County School District's number one priority is student achievement. To achieve this goal, the district uses a variety of strategies, including the use of professional learning communities (PLCs), to encourage collaboration among educators and to support student learning. By working together and focusing on the needs of individual students, educators in the district are better able to meet the diverse needs of their student population and ensure that all students have the opportunity to succeed.
In addition to supporting student achievement, the BCSD Board of Trustees is committed to balancing the budget, demonstrating good financial stewardship, supporting teacher development and retention, and maintaining and enhancing technology and infrastructure, among other things.
Blaine County School District will be developing its next five-year strategic plan in collaboration with staff and the community during the 2023-24 school year.
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Student Records
According to the most recent demographic statistics available, as of the 2022-2023 school year, the BCSD had a total enrollment of approximately 3,300 students. The district serves a diverse student population: approximately 49% identify as White, 40% as Hispanic/Latino, and 11% as other ethnicities. The district also serves a significant population (23%) of multilingual learners.
In addition, the district serves students from a range of socioeconomic backgrounds. Approximately 29% of students qualify for free or reduced-price lunch, indicating that they come from families with lower incomes.
BCSD recognizes the importance of serving a diverse student population and is committed to providing all students with the support and resources they need to succeed. The district offers a variety of programs and services aimed at meeting the unique needs of different student populations, including English language learners, students from low-income families, gifted students and students with special needs.
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Schools
Blaine County School District comprises eight schools that serve students from pre-kindergarten through 12th grade.
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Alturas Elementary School is a dual immersion school that serves students in kindergarten through 5th grade and is located in the city of Hailey. Students in the program receive instruction in both English and Spanish, with the goal of achieving fluency in both languages.
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Bellevue Elementary School serves students in pre-kindergarten through 5th grade and is located in the town of Bellevue.
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Carey School serves students in pre-kindergarten through 12th grade and is located in the rural community of Carey.
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Hailey Elementary School serves students in pre-kindergarten through 5th grade and is located in the city of Hailey.
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Hemingway STEAM School serves students in pre-kindergarten through 8th grade and is located in the city of Ketchum. The school emphasizes science, technology, engineering, arts, and mathematics (STEAM) education.
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Silver Creek High School serves students in 9th through 12th grade and is located in the city of Hailey. The school is an alternative high school that provides a non-traditional educational experience for students who may not thrive in a traditional high school setting.
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Wood River High School serves students in 9th through 12th grade and is also located in the city of Hailey.
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Wood River Middle School serves students in 6th through 8th grade and is located in the city of Hailey.
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Highly Qualified Staff
Blaine County School District employs a diverse staff of over 500 professionals, including certified teachers, instructional aides, support staff, and administrators. The staff is highly qualified and experienced, with many holding advanced degrees and certifications in their areas of expertise. In addition, the district invests in ongoing professional development opportunities for staff members, including training on best practices in teaching and learning, technology integration, social emotional learning, and positive behavioral interventions and supports.
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Robust Programming
Due to long-standing support by parents in Blaine County, BCSD offers programs that go above and beyond the basic requirements set by the state of Idaho.
Some of these program offerings include:
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Dual Language Immersion Program: The district offers a dual language immersion program in Spanish and English, which is designed to provide students with fluency in both languages. This program is offered at Alturas Elementary School and offers students the opportunity to learn in both languages in all subject areas.
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Outdoor Education Program: The district has a strong commitment to outdoor education and offers a variety of programs that take advantage of the natural resources in the area. This includes overnight camping trips, outdoor science education, and other experiential learning opportunities.
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Advanced Placement (AP) and Dual Credit Courses: The district offers a wide range of AP and Dual Credit courses, which provide students with the opportunity to earn college credit while still in high school. These courses are taught by highly qualified teachers and prepare students for the rigors of college-level coursework.
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Career and Technical Education (CTE) Programs: The district offers a variety of CTE programs, including courses in culinary arts, construction, business, medical, and technology. These programs are designed to provide students with real-world skills and prepare them for careers in a variety of fields.
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Fine Arts Programs: The district has a strong commitment to the arts and offers a wide range of fine arts programs, including music, theater, and visual arts. These programs provide students with the opportunity to explore their creativity and develop their artistic skills.
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Gifted and Talented Education (GATE) Program: The district's GATE program is designed to provide challenging and enriching educational opportunities for students who demonstrate exceptional academic ability. The program includes accelerated coursework, specialized instruction, and opportunities for advanced research and project-based learning.
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STEAM Program: The district's STEAM program (Science, Technology, Engineering, Arts, and Mathematics) at Hemingway is designed to provide students with hands-on, interdisciplinary learning experiences that help them develop critical thinking, problem-solving, and collaboration skills. The program includes a variety of courses and extracurricular activities, including robotics, coding, and engineering.
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Special Education Program: BCSD is committed to providing high-quality education and support services to students with special needs. The district's special education program includes a wide range of services and accommodations, including individualized education plans (IEPs) and specialized instruction.
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Robotics Teams: The BCSD’s K‐12 robotics program, the Blaine County Bots (BCB), was the first of its kind in the state of Idaho. Now active for over a decade at Wood River High School and Wood River Middle School, BCB Bots has participants from elementary to high school.
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Community Campus
The BCSD Community Campus plays a significant role in supporting the school district in several ways:
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Facility Sharing: The Community Campus serves as a shared facility that houses various educational entities and community organizations, including a performing arts center, the alternative high school program, a newcomers program for non-English speaking students, CTE classes, after school programs, community education programs, and other community services.
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Collaboration and Partnerships: The Community Campus encourages collaboration and partnerships among various community stakeholders, including nonprofits, government agencies, and businesses. These partnerships can lead to joint initiatives, shared resources, and coordinated efforts to address community needs and enhance educational opportunities for students.
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Community Engagement: The Community Campus serves as a gathering place for community members, fostering a sense of belonging and engagement. It provides a venue for community meetings, events, performances, and exhibitions. This involvement and interaction between the school district and the community contribute to a stronger sense of community support for the district's educational goals and initiatives.
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Community Partners
Community partners play an important role in providing funding, resources, and support for a wide range of programs and initiatives, and help to extend learning opportunities, connect students with real-world learning experiences and career opportunities. BCSD’s many community partners play a critical role in supporting student success and enhancing the educational experiences of students in the district.
Some of the key community partners of the district include:
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ARCH Community Housing Trust: BCSD is working with ARCH Community Housing Trust, a local nonprofit organization, to address the issue of affordable housing for its employees. The partnership between the school district and ARCH is aimed at increasing the availability of affordable housing options for the district's teachers and staff. Under the partnership, ARCH Community Housing Trust has developed several housing projects specifically designed for Blaine County School District employees.
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Blaine County Education Foundation (BCEF): BCEF is a non-profit organization that provides funding and support for district programs and initiatives. The foundation supports a wide range of programs, including the school lunch program, the district's GATE program, STEAM program, and teacher professional development.
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Blaine County Recreation Department (BCRD): The BCRD partners with the school district to provide a number of recreational programs and activities for students. For example, the BCRD offers after-school programs that provide students with opportunities to participate in sports, fitness activities, and other recreational pursuits.
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Sun Valley Company: Sun Valley Company is a major employer and contributor to the local economy in Blaine County. The resort has a strong partnership with the district and provides funding and support for a wide range of district programs, including the robotics teams and BCSD elementary schools’ annual ski week.
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Child Find: Child Developmental Screening (Child Find) is a free process to help identify children ages 3 or older who live within the boundaries of Blaine County and may need further evaluation to determine if there is a need for early intervention or possible special education services.
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The Hunger Coalition: The Hunger Coalition is a local non-profit organization that works to address food insecurity in the community. The organization partners with the district to provide healthy meals and snacks to students, as well as other resources and support to families in need.
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Far and Wise (formerly I Have a Dream Foundation): Their work is founded on the belief that given equitable access to resources every young person can realize their innate potential and achieve their dreams. Their key program components include academic support, life skills learning, mentorship, enrichment programming, family engagement and community service.
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Idaho Educational Services for the Deaf and Blind (IESDB): IESDB has an office in the Blaine County School District and consults with the district on students who may be developing vision or hearing deficits and need further assistance.
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Progressive Behavior Systems (PBS): PBS is an organizer that is committed to assisting individuals in achieving their potential and increasing their independence. PBS works on BCSD campuses with students that have more significant behavioral and/or other disabilities.
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Sun Valley Music Festival: Recognized by BBC Music as one of the best classical music festivals in the country, the Sun Valley Music Festival contributes to the Blaine County School District by providing educational opportunities, fostering student talent and involvement, promoting community engagement, and supporting the district's music programs through scholarships and fundraising efforts. The Sun Valley Music Festival provides instruments to the BCSD music program and pays one-half of the salary of BCSD’s orchestra teacher.
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Wood River Community YMCA: The YMCA is a non-profit organization that provides a wide range of services and programs to the community. The organization works closely with the district to provide an exemplary summer school program, after-school programs, summer camps, a parent engagement program, and other enrichment opportunities for students.
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Local Businesses and Organizations: BCSD works closely with a wide range of local businesses and organizations to provide additional resources and support for students. This can include everything from sponsoring school events to donating equipment and supplies for classroom use.
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District Organizational Structure
BCSD’s organizational structure is designed to ensure that the district's educational programs and services are of the highest quality and that students have access to the resources and support they need to succeed. The district's leadership team plays a critical role in managing the district and ensuring that students receive a high-quality education.
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School Board of Trustees
The district is governed by a five-member board of trustees, who are elected by the community and serve staggered four-year terms.The board of trustees is responsible for setting the policies and goals for the school district and ensuring that those policies and goals are carried out. In addition, the board is responsible for making decisions related to budgeting, staffing, curriculum, and other aspects of the district's operations.
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Superintendent
The district is led by a superintendent, who is responsible for overseeing the day-to-day operations of the district and reports directly to the school board of trustees. The superintendent works closely with a team of administrators, including an assistant superintendent, principals, and department directors, to ensure that the district's educational programs and services are of the highest quality.
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Administrators
The district has a number of departments and programs that support the district's educational goals and priorities. Curriculum and instruction are overseen by the assistant superintendent, who is responsible for developing and implementing the district's educational programs and ensuring that they are aligned with state standards and best practices.
The district also has a special services department (providing support to students with disabilities, gifted and talented students, and multi-language learners), in addition to departments for technology, transportation, human resources, buildings and grounds, and finance.
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Principals
Each school in the district is led by a principal who is responsible for managing the school's operations, supervising the school's staff, and ensuring that the school's educational programs and services are of the highest quality. Larger schools in the district also have vice principals to assist with school administration.
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Certified and Classified Staff
Certified staff members are licensed by the state of Idaho to provide instruction and educational services to students. This includes teachers, administrators, counselors, social workers, school nurses, and other licensed professionals. Classified staff members are non-certified staff members who support the educational programs and services of the district. This includes paraprofessionals, custodians, bus drivers, administrative assistants, and other support staff.
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Financial Overview
The district's funding comes primarily from property taxes, as well as from state and federal funding. The majority of the district's expenses are for personnel, including salaries and benefits. Other major expenses include building maintenance, transportation, technology and curriculum, and instructional materials.
In recent years, the district has faced financial challenges due to the expanding needs of our students and rising cost of living for our staff while operating under a constrained funding environment due to fixed local revenues and changes in state funding formulas. To address these challenges, the district has implemented cost-saving measures wherever possible.
Despite these challenges, BCSD remains committed to providing high-quality education to its students. BCSD prioritizes attracting and retaining highly-quality staff, recognizing that staff members are essential to creating a positive and productive learning environment for students. BCSD also continues to invest in programs and initiatives aimed at improving student achievement and success.
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Accountability
The process of financial auditing for K-12 school districts in Idaho is conducted each year to ensure transparency, accountability, and compliance with financial regulations.
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Annual Audit
Here is a general explanation of how the annual audit takes place:
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Selection of Auditor: The BCSD school board is responsible for selecting an independent auditor. They may issue a request for proposals (RFP) or solicit bids from qualified auditing firms. The selected auditor should be a certified public accounting (CPA) firm with expertise in auditing school districts.
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Planning Phase: The auditor and BCSD’s financial department collaborate to plan the audit. This includes defining the scope of the audit, establishing objectives, and determining the timeline for conducting the audit.
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Risk Assessment: The auditor assesses the risks associated with BCSD’s financial operations, such as the potential for fraud or mismanagement. This evaluation helps the auditor identify areas that require closer examination during the audit process.
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Examination of Financial Statements: The auditor reviews BCSD’s financial statements, including balance sheets, income statements, cash flow statements, and other relevant financial records. They verify the accuracy of the financial data and ensure compliance with accounting principles and applicable regulations.
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Internal Controls Evaluation: The auditor assesses the effectiveness of BCSD’s internal controls, which are processes and procedures designed to safeguard assets, prevent fraud, and ensure accurate financial reporting. They may identify any weaknesses or deficiencies and provide recommendations for improvement.
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Testing and Sampling: The auditor selects a sample of BCSD’s financial transactions and scrutinizes them in detail. This sampling allows them to evaluate the accuracy and validity of the recorded transactions, as well as the adherence to established policies and procedures.
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Compliance Review: The auditor examines whether BCSD complies with relevant laws, regulations, and contractual obligations. This includes reviewing contracts, grants, and other agreements to ensure funds are used appropriately.
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Reporting: Once the audit is complete, the auditor prepares an audit report. The report includes an opinion on the fairness of the financial statements and may also highlight any significant findings or areas of concern. If there are any material weaknesses or non-compliance issues, the report should provide recommendations for corrective actions.
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Presentation and Review: The auditor presents the audit report to the BCSD school board, usually during a public meeting. The report is reviewed and discussed, allowing the school board to understand the findings and take appropriate action.
- Follow-up and Corrective Actions: If the audit report identifies any deficiencies or areas for improvement, BCSD’s administration and school board develop a plan to address these issues. This may involve implementing stronger internal controls, revising policies and procedures, or providing additional training to staff.
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Revenue
BCSD funding comes from federal, state, and local sources. Funding can be impacted by factors such as changes in student enrollment, state funding formulas, and local economic conditions. The district must also adhere to various state and federal regulations and guidelines regarding the use of funds.
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State Funding
Overview
The state of Idaho funds school districts based on a per-student funding allocation, a district support unit calculation, and other criteria like the education and experience level of staff. The state also provides certain discretionary funds and categorical funds for programs such as professional development and AP and Dual Credit classes. How much Idaho allocates to public schools can change based on a variety of factors, including economic conditions and state legislative priorities.
Idaho's per-student funding for K-12 education is lower than the national average and ranks among the lowest in the United States. According to data from the National Education Association, in the 2020-21 school year, Idaho's per-student funding was $7,486, which was $3,408 below the national average of $10,894. In comparison to other states, Idaho's per-student funding ranked 49th out of the 50 states and the District of Columbia.
The higher cost of living in Blaine County as compared with the rest of Idaho exacerbates the impacts of Idaho’s low per-student funding.
Approximately one-third of BCSD’s total revenue comes from the state of Idaho.
Average Daily Attendance vs. Enrollment
In Idaho, schools are funded based on Average Daily Attendance (ADA) rather than actual enrollment. ADA is calculated by taking the total number of days attended by all students in a school or district, divided by the total number of days in the school year.
Because Idaho schools are funded on ADA rather than actual enrollment, it means that despite the fact that school districts must staff schools to accommodate all students, schools are not funded by the state for all students.
District Support Units
District Support Units are the number of total staff the state will fund. They are calculated based on the number of students served across grade levels and the overall size of districts’ student populations. It is the basis of several other calculations that ultimately determine how much state funding a district receives. It does not differentiate by type of staff — teachers, administrators, or support personnel. It is simply an estimate of the number of total school personnel of any type a district needs. It is not a count of actual personnel employed by a district.
Staff Allowances
For calculating the Salary Apportionment, the state funding formula refines the basic District Support Units calculation into a separate set of values to differentiate the number of staff positions of different types that will drive funding for a district.
Education and Experience Index (EEI)
Differences in experience and education levels among teachers and administrators drive different salary costs according to local salary schedules. To account for this, the Salary Apportionment formula adjusts for the education and experience profile of a given district’s personnel through application of the Education and Experience Index (EEI). Each instructional and administrative employee in a district is assigned an index value according to a table based on years of service and education credentials. For each district, the index values for all instructional and administrative employees are averaged to yield the district’s average EEI value for each group of employees.
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Local Funding - Overview
To provide the balance of the funding necessary to run public schools, Idaho school districts can generate revenue from local property taxes through levies and bonds. As of 2022, nearly 80 percent of Idaho's school districts relied on supplemental levies to fund their local operations.
When a school district puts a levy on the ballot for voter approval, the language clearly states the purpose, duration, and dollar amount of the levy. This dollar amount is fixed. When the county tax base increases due to higher property values, increased construction, or annexation, property tax revenue for the school district does not increase. Rather, the tax rate is lowered in order to collect the same amount of total revenue from the higher tax base.
Inflation can significantly decrease the buying power of a fixed levy over time. Inflation can lead to increases in the cost of goods and services, including salaries and benefits for teachers and staff, utilities, and maintenance and repairs for school facilities. As these costs increase, the fixed amount of property tax revenue provided by the levy may not be sufficient to cover these expenses, thus decreasing the buying power of the levy.
Roughly 60% of BCSD revenue comes from fixed levies. Inflation has had the largest negative impact on BCSD’s stabilization and override levies, because they have been in place for so long.
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Supplemental Levy
A supplemental levy provides funds to school districts to supplement the General Fund. Funds from a supplemental levy can be used for the operation of the school district, including salaries and benefits, supplies and equipment, instructional materials, fuel and extracurricular activities. A supplemental levy lasts for either 1 or 2 years and requires a simple majority to pass.
Blaine County voters approved a two-year, non-recurring supplemental levy in 2024 for $1.85 million/year.
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Stabilization Levy
Blaine County has a permanent “budget stabilization” levy that was created by the Idaho legislature in 2006. At that time, state funding of Idaho schools shifted from property tax to sales tax. Four school districts in Idaho were determined by the Idaho legislature to be exceedingly dependent on property taxes at the time of this legislation: Blaine County, Swan Valley Elementary, Avery, and McCall-Donnelly. These four districts were granted budget stabilization levies by the Idaho legislature to continue to levy up to the amounts they would have received in fiscal year 2007.
The Blaine County budget stabilization levy is for a fixed $29.5 million/year.
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Supplemental Override Levy
The Supplemental Override Levy is a permanent form of the override levies which voters approved every few years in the 1980s. The Idaho Legislature approved a “final and permanent” vote on an override levy in Blaine County sometime in the late 1980s.
The Blaine County supplemental override levy is for a fixed $2,600,000/year.
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Plant Facilities Levy (PFL)
Plant facilities levies are used by school districts to fund capital improvements to school facilities. Funds from a PFL can be used for a variety of purposes, such as constructing new buildings, making major repairs or renovations, purchasing or upgrading technology equipment, or improving school safety and security. PFL funds cannot be used for general operating costs of the district, like salaries, benefits, and instructional materials.
The length of time that a plant facilities levy can be authorized for is determined by the number of years that voters approve, up to a maximum of ten years. Depending on the amount of money the district is asking for, the voter approval rate could be as low as 55%. That rate can stair-step up to 60% or a supermajority as the amount of money a district is requesting increases.
Blaine County voters approved a five-year, non-recurring plant facilities levy in 2022 for $5 million/year.
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Long-Term Bond
School districts use long-term bonds to raise money to fund major capital improvements, such as the construction and renovation of facilities, the acquisition of land, and the purchase of capital items such as equipment. Bonds for school projects are very similar to a mortgage on a home. To finance construction projects, the district sells bonds to investors who will be paid principal and interest. Bond repayment is limited by law to no more than 30 years from the issue date of the bonds.
Many school bonds are for 20 years, thus saving the taxpayer the interest costs associated with a longer-term bond. A bond requires a two-thirds majority vote to pass.
BCSD does not currently have a school bond.
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Federal Funding
The amount and allocation of federal funding can vary depending on a variety of factors, including the district's size, demographics, and specific needs. School districts receive federal funds for a variety of purposes, including but not limited to the following:
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Title I: for schools with high percentages of low-income students to support educational programs and services to improve academic achievement.
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Special education: for the education of students with disabilities, as mandated by the Individuals with Disabilities Education Act (IDEA).
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Multi-language learners: to support the education of students who are English language learners.
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Career and Technical Education (CTE): for vocational education programs that prepare students for employment or postsecondary education.
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School nutrition programs: to support school meal programs, including free and reduced-price meals for eligible students.
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Rural education: to support schools and districts in rural areas with unique needs and challenges.
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Homeless education to support the education of homeless students, including providing transportation and other services.
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Safe and drug-free schools to support programs and activities that promote a safe and drug-free learning environment.
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21st Century Community Learning Centers to support before and after school programs and summer programs that provide academic and enrichment activities.
BCDS’s total federal funding comes to approximately $1 million/year.
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Expenses
Expenses can vary depending on the size of the district, the student population, and other factors such as geographic location and state funding policies. However, personnel costs are typically the largest expense for most school districts.
Education is a “people business”. Salaries and benefits comprise over 80% of BCSD’s budget.
The primary expenses of a school district typically include costs associated with personnel, facilities, instructional materials, transportation, technology, and special education services. Personnel costs include salaries, benefits, and other compensation for teachers, administrators, and support staff.
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Salaries and Benefits
Salary Schedules
Overview
Salaries are determined by an employee’s placement on either the certified, classified or administrative salary schedule, as appropriate. The steps (rows) of the salary schedules are based on years of experience. The lanes (columns) on the certified salary schedule are based on education level, while the lanes on the classified and administrator salary schedule are based on responsibility and experience.
In general, employees automatically increase a step (move down a row) each year to an incrementally higher salary to reflect their increased experience. Changes in lanes occur when certified staff earn more credits/degrees and when classified and administrative staff change roles. Shifts to the right on the salary schedule indicate increased education or roles with more responsibility, and correspond to an incrementally higher salary for the same years of experience.
Every school district develops its own salary schedule. Idaho develops a statewide salary schedule used to pay revenue to districts. Many districts in Idaho adopt the statewide schedule.
Given the cost of living in Blaine County, BCSD salaries must be higher than the statewide schedule in order to attract and retain talented educators.
Certified Employees
Certified staff members are licensed by the state of Idaho to provide instruction and educational services to students. This includes teachers, counselors, school nurses, and other licensed professionals. The certified salary schedule is part of the Master Agreement. Certified employees, represented by the Blaine County Education Association, are allowed by law to negotiate the Master Agreement in open meetings with the board and district administration each year.
Negotiations usually occur in April after the state legislature has adjourned for the year. The negotiations are conducted by a facilitator and need to be finished before employment contracts for the next school year are signed, usually in May.
Any change to the certified salary schedule must be approved by a vote of the Blaine County Education Association members and ratified by a vote of the school board of trustees.
Classified Employees
Classified employees are non-certified staff members who support the educational programs and services of the district. They are typically paid hourly. Changes to the classified salary schedule and benefits are at the discretion of the board and district administration. Classified employees include paraprofessionals, administrative assistants, custodians, paraprofessional aides, information technology experts, and bus drivers. Classified employees don't negotiate their salary schedule, but they often benefit from changes made to certified staff salaries and benefits.
Administrators
Administrators are in charge of overseeing schools, curriculum and instruction, special education, technology, human resources, buildings and grounds, and finance. Changes to administrator salary schedules and benefits are at the discretion of the board and superintendent. Administrators don't directly negotiate their salary schedule, but they often benefit from changes made to certified staff salaries and benefits. All administrators participate in a district sponsored 401(a) plan, each receiving a flat rate contribution determined by the board of trustees after a three-year vesting period.
Stipends
Stipends are sometimes used to supplement salaries for positions of additional responsibility and work outside of the normal scope and job description of an employee. Examples of positions with additional stipends include coaches, advisors, department heads, and building leadership team members. The stipend schedule is negotiated as part of the Master Agreement.
Benefits
BCSD pays for health insurance for all full-time employees and contributes to the Public Employees Retirement System of Idaho (PERSI) as required by the state. Other benefits for all employees include life insurance and an Employee Assistance Program (EAP) for counseling/mental health. Administrators also receive a long-term disability policy and a flat contribution to a 401(a) plan in recognition of their increased responsibility and longer work year.
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Operational Expenses
Some examples of operational expenses include:
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Instructional materials and supplies including textbooks, classroom supplies, and other materials used to support teaching and learning.
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Transportation costs associated with transporting students to and from school, as well as for field trips and other school-related events.
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Technology including hardware, software, and other technology used to support teaching and learning.
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Special education services include costs associated with providing services to students with disabilities, such as specialized instruction and therapy.
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Other operating expenses include administrative costs, such as legal and accounting services, and costs associated with extracurricular activities, such as athletics and music programs.
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Facilities Maintenance
Building maintenance costs can include a range of expenses related to the upkeep of facilities. Some examples of building maintenance costs that school districts may have include:
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Cleaning and janitorial services: School districts typically have custodial staff who are responsible for keeping the schools clean and sanitary. This can include tasks like vacuuming, dusting, and cleaning restrooms.
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Repairs and maintenance: School buildings require ongoing maintenance and repairs to keep them in good condition. This can include tasks like fixing leaky roofs, repairing plumbing, and replacing flooring.
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Heating and cooling: School districts need to maintain a comfortable temperature in their buildings year-round. This can involve expenses related to heating and cooling systems, such as repairing or replacing HVAC equipment.
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Security and safety: Schools need to be safe and secure for students, staff, and visitors. This can involve expenses related to installing and maintaining security systems, such as cameras and alarms, as well as providing training for staff on emergency procedures.
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Upgrades and renovations: Over time, school buildings may need upgrades or renovations to keep up with changing technology or to accommodate growing student populations. This can involve expenses related to upgrading technology infrastructure, adding classrooms, or building new facilities.
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Budgeting
BCSD tracks all funds using an accounting software program that is designed to manage financial transactions, such as payments and receipts, and to accurately track the source and use of funds.
The district’s finance department is responsible for managing the finances of the district and tracking the flow of funds. It typically receives regular reports from the Idaho Department of Education and other funding agencies, which provide updates on the amount of funding the district can expect to receive and how it can be used.
Once the funds are received, they are deposited into the district’s account and tracked in the accounting software. The software generates reports that allow the district to track spending against specific grants or programs, ensuring that funds are used in accordance with the rules and regulations of the funding source.
In addition, the district may also be required to submit periodic reports to the funding agency detailing how the funds were spent and the results achieved. This ensures transparency and accountability in the use of public funds.
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General Fund
The General Fund is the main school district fund in which most spending takes place for students' education. This fund includes most of the employees' salaries and benefits, school supplies and equipment, student transportation, and the cost of maintaining the buildings. It is sometimes called “M&O” for Maintenance and Operations.
BCSD’s annual expenditures in the General Fund total around $57 million.
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Plant Facilities Reserve Fund
Revenues raised in plant facilities levies are kept in the Plant Facilities Reserve Fund. Expenses for maintenance, capital improvement projects, safety and security, and technology are deducted from this Fund.
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Land “Lottery” Fund
This fund has nothing to do with the lottery! It was set up to make land purchases for the district's future use.
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Contingency Fund
BCSD’s contingency fund is called the “Unassigned Fund”. Unexpected events or emergencies can occur, such as a natural disaster or a significant reduction in state funding, that can disrupt the normal flow of revenue and expenses. Maintaining adequate contingency funds can help ensure that the district can continue to operate, meet payroll obligations, and provide essential services to students during these periods of fiscal uncertainty.
The Government Finance Officers Association (GFOA) recommends that school districts maintain a minimum of two months’ worth (17%) of operating expenses in cash reserves.
The specific amount of contingency funds a district should maintain may also depend on the district’s financial goals and priorities. Some school boards may choose to maintain higher levels of contingency funds to provide a cushion against potential economic downturns, to fund capital projects, or to demonstrate that the district is financially stable, leading to better bond ratings and lower interest rates when the district borrows money (i.e., issues a bond). Better bond ratings and lower interest rates save taxpayers money over the life of the bond. In contrast, declining contingency fund balances indicate poor fiscal health to ratings agencies.
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Financial Challenges
The Blaine County community has long supported robust program offerings throughout the district, including engineering, technology and/or STEAM curriculum, dual immersion, middle school world languages, music for all grades, robotics in middle and high school, a newcomers program, and a social worker in every school. Blaine County is able to offer these types of programs above and beyond the funding provided by the state of Idaho due to local property taxes approved by voters. The following are some of the challenges faced by BCSD when developing the budget each year.
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Stagnant Revenues
Two-thirds of BCSD’s budget comes from a fixed levy from 2006 that buys much less now than it used to. Its buying power will continue to decrease each year due to inflation.
In addition, the Idaho state legislature often reduces funding in one category while increasing funding in another when making school funding decisions. For example, while awarding an increase to teacher salaries, the legislature may choose to offset that with a decrease in discretionary spending.
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Growing Expenses
The majority of BCSD’s expenses go to salaries and benefits. There is a compounding effect as teachers move up a step on the salary schedule each year and/or over a lane: as employees’ salaries increase, so does the PERSI contribution the district is required to make on employees’ behalf. Ever-increasing health insurance premiums and required PERSI contribution percentages add significantly to the growth in expenses each year. Any cost of living adjustments (COLAs) further compound the growth in expenses.
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Multi-Lingual Learners (MLL)
Multilingual Learners can present a number of challenges for school districts, including:
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Language barriers: MLs may have limited proficiency in English, which can make it difficult for them to communicate with teachers, understand instructional materials, and fully participate in classroom activities.
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Cultural differences: MLs may come from different cultural backgrounds, with unique customs and traditions that may differ from those of the school and community. This can create a barrier to understanding and make it challenging to create an inclusive learning environment.
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Academic challenges: MLs may struggle to keep up with academic content due to language barriers, lack of prior knowledge, and differences in educational systems. This can lead to lower academic achievement and impact their long-term success.
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Social and emotional challenges: MLs may experience social isolation, stress, and other emotional challenges as they navigate a new language and culture. This can impact their well-being and academic performance.
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Limited resources: Schools may need to provide additional resources to support MLs, including bilingual teachers, translation services, and culturally responsive materials. These resources may not always be available or accessible, especially in areas with limited funding or staff.
23% of students in Blaine County School District are Multilingual Learners.
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Generational Poverty
Generational poverty can cause a number of challenges for school districts, including:
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Limited resources: Students from low-income families often lack the resources necessary to succeed in school, such as access to high-quality educational materials and technology, adequate nutrition, and healthcare. This can make it difficult for schools to provide these resources to their students, especially in areas where funding is limited.
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Limited parental involvement: Students from low-income families may not have the same level of parental involvement in their education as students from higher-income families. Parents who are struggling to make ends meet may not have the time or energy to help their children with homework or attend school meetings and events.
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Higher rates of absenteeism: Students from low-income families are more likely to miss school due to illness, lack of transportation, or family obligations. This can lead to lower academic achievement and make it difficult for schools to maintain consistent attendance rates.
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Greater academic challenges: Students from low-income families may enter school with lower levels of academic readiness and language skills, which can make it harder for them to keep up with their peers. Additionally, they may be more likely to experience learning disabilities or other challenges that can affect their academic performance.
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Greater social and emotional challenges: Students from low-income families may experience higher levels of stress, trauma, and social isolation, which can impact their emotional well-being and ability to succeed in school. School districts may need to provide additional resources and support to help these students address these challenges.
29% of students in Blaine County School District qualify for free or reduced meals based on federal standards.
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High Cost of Living
In areas with a high cost of living, teachers and staff may struggle to find affordable housing, pay for basic necessities such as food and transportation, and save for retirement or emergencies. This can lead to financial stress, lower employee morale, and a higher turnover rate. Because it can lead to a shortage of qualified candidates for open positions, many prospective employees may choose to look for work in areas where the cost of living is lower.
The cost of living in Blaine County is almost 30% higher than the average in Idaho overall.
Additionally, the high cost of living can impact the quality of education provided to students. When teachers and staff are financially stressed, they may be less focused on their work, which can lead to burnout and a decreased ability to provide high-quality instruction. This can ultimately impact student achievement and lead to lower test scores, graduation rates, and college readiness.
Moreover, the high cost of living can have a negative impact on diversity and equity in education. Teachers and staff from lower-income backgrounds may be less likely to consider or be able to afford working in areas with a high cost of living, leading to a lack of diversity among school employees.
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Limited, Affordable Pre-Kindergarten
Local access to affordable pre-kindergarten is quite limited and is not funded by the state of Idaho. In fact, Idaho school districts are prohibited from using state K-12 education funding for pre-kindergarten.
Not having access to pre-kindergarten education can have a significant impact on student achievement. Research has shown that pre-K education can improve academic and social-emotional outcomes for young children, particularly those from low-income and disadvantaged backgrounds.
Children who attend pre-K are more likely to be ready for kindergarten, with stronger language, math, and social skills than those who do not attend. Pre-K education can also lead to higher rates of school readiness, increased high school graduation rates, and better overall academic achievement in later grades.
Children who do not have access to pre-K may be at a disadvantage when they enter kindergarten and may struggle to keep up with their peers academically and socially. This can lead to lower test scores, increased likelihood of having to repeat a grade, and a higher risk of dropping out of school.
Additionally, children who do not have access to pre-K may be less likely to develop important social skills, such as cooperation, empathy, and conflict resolution. This can impact their ability to form positive relationships with peers and adults, which can have a long-term impact on their overall well-being.
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Long-Term Solutions
The Blaine County School District Board of Trustees has been working diligently with district administration to develop long-term solutions to some of these challenges.
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Employee Rent Assistance
BCSD has developed a rent assistance program to help employees cover the high cost of housing in Blaine County.
The program is intended to help attract and retain talented employees by providing an important benefit that can improve employees' financial well-being, overall job satisfaction and financial stability.
The program is administered by a third party and provides direct financial assistance to the employee in a monthly stipend. To qualify for employee rent assistance, employees need to meet certain eligibility criteria, such as demonstrating financial need and working a minimum number of hours. Employees are required to provide documentation of their housing expenses and financial situation annually to demonstrate eligibility to continue in the program.
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Employee Housing
BCSD has formed a partnership with ARCH Community Housing Trust to build affordable housing for employees on district-owned property.
The effort is meant to help attract and retain employees, improve their overall quality of life, and help reduce the turnover rate in an area where the cost of living is high and housing is scarce.
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Grow Your Own Program
BCSD’s "Grow Your Own" program focuses on training and supporting current employees to become certificated.
The program is designed to provide advancement opportunities for employees in order to address teacher shortages and to help with recruitment for other hard-to-fill positions. By recruiting and training employees from within BCSD, the program can help ensure that schools have a stable and diverse pool of qualified educators who already live in Blaine County and who are committed to serving the needs of students.
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Language Acquisition Resources
BCSD has many programs designed to provide support for multilingual learners. They include the Dual Immersion program at Alturas Elementary, World Languages at Wood River Middle School, Family Fridays at Hailey Elementary, the high priority given to hiring bilingual staff, the Wood River High School Hispanic social worker/liaison positions, and the recently adopted Newcomers program at Wood River High School. The district is also looking into technology solutions that can aid in translation and interpretation for students and parents at school.
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Definitions
Here are definitions of some of the more common acronyms and terms associated with school funding.
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Advanced Placement (AP) Classes and Dual Credit Classes
AP and dual credit classes are advanced courses that high school students can take to earn college credit or advanced standing at a college or university. Both types of courses are designed to challenge students with college-level coursework and provide them with the opportunity to earn college credits while still in high school.
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Average Daily Attendance (ADA)
In Idaho, ADA is a key factor in determining state funding for public schools. ADA is a measure of the average number of students who attend school each day, calculated over the course of the school year. In essence, the more students a district has attending school each day, the more funding it will receive from the state.
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Blaine County Education Association (BCEA)
The BCEA is a professional organization that represents teachers and other educators in the Blaine County School District. The BCEA is a local affiliate of the Idaho Education Association (IEA) and the National Education Association (NEA), which are larger organizations that advocate for public education and educators at the state and national levels.
The BCEA works to support and promote high-quality public education in Blaine County by advocating for policies that support students and educators, providing professional development opportunities for members, and working to improve the working conditions of teachers and other education professionals.
The BCEA also serves as a collective bargaining agent for teachers and other educators in the Blaine County School District, negotiating contracts and working to ensure that teachers have fair wages, benefits, and working conditions.
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Enrollment Based Funding
Enrollment-based funding is a method of allocating state funding to Idaho public schools based on the number of students enrolled in the school district. In this funding model, the more students a district has enrolled, the more state funding it will receive.
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Full-time Equivalent (FTE)
An FTE is a unit of measurement used to calculate the amount of state funding that a school district is eligible to receive based on the number of employees it has.
An FTE represents the amount of work that an employee performs on a full-time basis. For example, an employee who works full-time in a school district or charter school would be counted as one FTE, while an employee who works part-time would be counted as a fraction of an FTE based on the number of hours worked.
The number of FTE employees in a school district is an important factor in determining the amount of state funding it is eligible to receive. For example, the state provides funding for teachers based on the number of FTE teachers employed by the district, and also provides funding for administrators, counselors, and other support staff based on their FTE counts.
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Master Agreement
The Master Agreement is the legally binding contract negotiated between BCSD and the Blaine County Education Association.
The Master Agreement outlines the terms and conditions of employment for teachers, including salaries, benefits, working conditions, and other terms of employment.
During negotiations, both sides present proposals and work to come to an agreement on the terms and conditions of employment. Once an agreement has been reached, the Master Agreement is ratified by both parties and becomes a binding contract. The Master Agreement is reviewed and renegotiated on an annual basis.
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Professional Learning Community (PLC)
A professional learning community is a group of educators who come together to improve student learning outcomes through a collaborative, researched-based, ongoing process of learning and reflection.
PLCs are typically made up of teachers, administrators, and other educational professionals who work together to identify areas for improvement, share best practices, and develop strategies to improve student performance.
The goal of a PLC is to create a supportive and collaborative culture of learning where educators can share ideas and work together to continuously improve teaching practices and student outcomes. This is achieved through regular meetings and collaboration, data analysis, and ongoing professional development opportunities.
PLCs are often focused on a specific subject area, grade level, or department, and may be formal or informal in nature. They may also be established at the school or district level, or may be part of a larger network of educators from different schools or districts.
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Public Employees Retirement System of Idaho (PERSI)
PERSI is a defined benefit retirement plan established to provide retirement and other benefits to public employees in the state of Idaho.
PERSI covers a wide range of public employees, including state government workers, school district employees, city and county employees, and other public entities. PERSI operates as a trust fund and is overseen by the Idaho PERSI Board. The system is designed to provide retirement security by offering a predictable monthly benefit to eligible public employees upon their retirement. PERSI plays a crucial role in providing retirement security for public employees in Idaho, helping them plan for a financially stable future after their years of service.
More information about PERSI can be found here. Some key features of PERSI include:
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Defined Benefit Plan: PERSI is a traditional defined benefit plan, which means that the retirement benefits are determined by a formula based on factors such as years of service, average salary, and age at retirement. The benefit is typically calculated as a percentage of the employee's average salary during their highest-earning years.
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Employee and Employer Contributions: Both employees and BCSD contribute to PERSI. The contribution rates are set by the PERSI Board and may vary based on factors such as employee category and salary range. These contributions, along with investment returns, help fund the system and provide for future benefit payments.
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Retirement Options: PERSI offers several retirement options to eligible members, including normal retirement, early retirement, and disability retirement. Normal retirement is typically available when an employee reaches a certain age and has accumulated a specified number of years of service.
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Survivor and Disability Benefits: PERSI also provides survivor benefits to eligible beneficiaries of deceased members. These benefits may include monthly payments to surviving spouses, children, or dependent parents. In addition, PERSI offers disability benefits to eligible members who become permanently disabled and are unable to work.
- Investment Management: PERSI manages its funds through a professionally staffed investment team. The system invests its assets in a diversified portfolio of stocks, bonds, real estate, and other investments to generate returns and ensure the long-term sustainability of the fund.
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