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PFSD Finance Department


CFO, Director of Business Services
and Treasurer

Katie Ebner


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Treaty Rock Elementary was built with 2019 bond funds.

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PFSD Finance Department

Finance Department 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, local, and federal allocations as well as local levies.

Annually the school district receives state appropriation dollars to assist with the operating budget. The formula to determine each Idaho school district’s state funding is allocated through a complex formula, based on staffing qualifications and on students’ average daily attendance. Some state general funds are designated for specific purposes such as gifted and talented programs or classroom technology and cannot be spent on other budgetary items such as salaries or professional development.

Federal funds are also dispersed to Idaho school districts annually and are earmarked for specific programs such as child nutrition.  Further, money from the federal government provides specialized services to students who are experiencing homelessness, placed in foster care, qualify for special education, and/or are economically or educationally disadvantaged. This money must support those federal programs and cannot be used for any other purpose.

Every two years Idaho school districts ask local patrons to approve supplemental levies. PFSD’s 2021 supplemental levy request of $4,955,000 per year for two years is a replacement/renewal of that request.  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 items supported by Post Falls supplemental levy funds include:  school nurses, curricular materials, athletics and other student activities, school resource officers, additional staffing, school buses, technology, etc.