Kuna School District News

Business Office FAQ

Explain the differences between a bond, plant facilities levy. emergency levy and supplemental levy.

Bond Levy
School districts in Idaho can issue General Obligation Bonds.
Bonds are repaid with property taxes (bond levy).
Approved with 2/3rds super majority vote.
Limited use of funds based on ballot title.
Payments can be spread over time – typically 20 years but can be up to 30 years.
School Bonds typically qualify for “Levy Equalization” subsidy payments from the State.
Plant Facility Levy
Provides funding for capital repair and replacement, can be authorized up to 10 years.
“Pay as you go”.
No interest cost.
Typically lower voter threshold.
55% if Bond & Plant less than 0.2%
60% if Bond & Plant less than 0.3%
66% if Bond & Plant greater than 0.3%
Helps fund capitol needs of the District but cannot be used for operations.
Supplemental Levy
Supplemental M&O Levies are typically for General Fund expenditures.
Approved with 50% plus 1.
Maximum levy 2 years.
The District has a Supplemental M&O Levy authorized for $3,190,000 for collection through Fiscal Year 2016.
Emergency Levy
Qualifying school districts can request emergency money before the 2nd Monday of September
Election does not need to be held to levy emergency funds
The levy is caped based on a calculation of average daily attendance compared to the prior year
Is intended for school district with growing populations
See Idaho Code 33-805

Please see our Monthly Board Reports section for additional resources and discussions regarding local funding sources.

What programs are paid from the General Fund and where does that money come from?

General Funds simply mean money received from state or local sources that are not restricted to a specific purpose. General Funds pay for multiple programs. A majority of the district's budget is made up of General Funds. The remainder comes from other sources (such as federal programs). The funds make up approximately 65% of our overall yearly revenue.
The Idaho State Department funds 97% of the General Fund programs. Although these funds are not specifically restricted there are multiple expectations for these funds and thresholds that are set by the state. These funds are used to pay for nearly everything related to educating Kuna’s children.

What are the different federal titles and where does that money come from?

Federal title are programs funded directly by the federal government and for a specific purpose. The money provided by the federal government is restricted by the grant and therefore the money received can only be used for a very specific reason. For example money received for food service can only be used to buy and serve food. Below is a listing of these programs with a short explanation of their function.
220 Federal Forest Fund — Revenues received from the federal government for the sale of timber on federal forest lands located within the District boundaries.
251 Title IA - Disadvantaged – Revenues are used to hire staff and purchase supplies to support the reading and math program for at risk students.
253 Title IC – Migrant – Revenues are used to purchase materials and for staff to assist with students classified as migrant.
257 Title VI-B Special Education – Revenues used for staff, materials, and equipment and professional services to supplement the special education program in the District.
258 Title VI-B Special Education Preschool – Revenues are used for staff, materials, equipment and professional service to supplement the preschool (3 to 5 year olds) special education program in the District.
263 Carl Perkins Vocational and Applied Technology Education – Revenues are used to purchase materials and equipment for professional technical programs for students in special populations.
270 Title III Language Instruction for Limited English Proficient – Revenue used to improve student achievement and English proficiency.
272 Title II Improving Teacher Quality – Revenues are used for in-service, teacher recruitment, and classroom management processes.
273 21st Century – Revenues are used for the creation of community learning centers that provide academic enrichment opportunities during non-school hours for children, particularly students who attend high-poverty and low-performing schools.
290 School Nutrition Program – Revenues used for the personnel, activities, and supplies for providing breakfast and lunch for students.

What are the funding mechanisms for Professional Technical Programs? State added cost funding vs. Perkins funding?

PTE is funded through added cost funds from the state approximately $100k a year and by the federal government through the 263 Carl Perkins fund at about $70k a year.

How is Medicaid accounted for?

Billing for Medicaid The federal Individuals with Disabilities Education Act (IDEA) mandate that the KSD provide health-related and rehabilitative services provided to students with disabilities. These services are provided by school districts, and charter schools and are considered medically necessary for children to participate in their educational program.
The KSD is enrolled as a Medicaid provider and can receive reimbursement for school-based services provided that:
The student is eligible for Medicaid
Each service is specifically identified on an Individualized Education Program (IEP)
Services are medically necessary for a student to benefit from their educational program
Detailed documentation is required as part of the reimbursement process

What assumptions are used when determining the budget?

State revenue projections are based on the budget forms provided by the SDE. (provided by the state)
Local revenue projections are modified to show a $3.19 mil reduction due to the supplemental levy expiring in FY15-16.
Certified salary expenses for the year are based on an estimated increase as a result of negotiations. (see master contract)
Classified salaries are based on a 2% Cost Of Living Adjustment.
Benefits are calculated based on the following increases:
3.7% Health insurance increase (figure provided by vendor)
9% Dental increase (figure provided by vendor)
1% Vision increase (figure provided by vendor)
16% Worker’s Compensation increase (figure provided by vendor)
All expenses have been reviewed and approved by district administration.
Expenses have been analyzed on a line-item by line-item level to modify their calculation according to the nature of each expense.


If you have additional questions please contact the Business Office.

Monthly Board Reports

The Kuna School District is committed to providing the community with data, reports, and documents to ensure the transparency of the District operation to all. This page will be updated after monthly board meetings to provide access to more information.


In compliance with IC 33-801 the Kuna School District is posting for public view the annual budget in PDF format. Additional information is available at the district office.




16-17 Budget Presentation

Financial Statements

In compliance with IC 33-701 the Kuna School District is posting for public view the annual Financial Statements in PDF format. Financial Statement audits are conducted yearly by an independent audit firm.



16-17 Financials

15-16 Financials

14-15 Financials

13-14 Financials

12-13 Financials


Who We Are


bell adamBudget and Finance Manager

Adam Bell, CPA

morgan cairlissaFinance & HR     Specialist

Cairlissa Morgan

gumm michelleAccounts Payable Specialist

Michele Gumm


What We Do

"The finance department at the Kuna School District handles the internal accounting as well as:

Management of all district budgets
Payments to vendors
Cash management of district funds
Provide fiscal guidance and recommendations to the superintendent"


Accountability and Transparency Committee

Accountability and Transparency Committee (ATC)


The ATC is a group of community members separate from the Kuna School District and the Board of Trustees. We provide community advocacy as we review fiscal information on this web page as a step toward greater transparency. More work needs to be done, and this page will be updated to provide access to more information. We welcome your feedback and questions which can be submitted here.


Vision Statement:

Community Advocacy for Transparency and Accountability for the Kuna School District.


Mission Statement:

The Accountability and Transparency Committee (ATC) is committed to providing tools for the community to understand fiscal operations of the Kuna School District.


This Month in Focus:


August 2016


September 2016


October 2016 Note: "The October meeting was a continuing discussion of the items in the September 2016 link. The September 2016 notes have been adjusted to include the October discussions."


November 2016


December 2016 Note: "Meeting canceled due to the holidays."

Superintendent Johnson's Newsletter


Superintendent Johnson's Newsletter

View the past and recent newsletters from Superintendent Johnson to patrons and employees:
Superintendent Johnson's Newsletter...

Rumors, Questions, Feedback


Rumors, Questions, Feedback

If you heard a rumor and want clarification or want to give feedback, please use the following link:
Rumors, Questions, Feedback...

School Alert Text Messaging


School Alert Text Messaging

Text Messaging is just another important tool Kuna School District is implementing as a way to communicate to parents.

District and Community eFlyers


Kuna School District - Peachjar

School and school district-approved eflyers will keep you informed about upcoming school activities, programs, and events.

  • Kindergarten Open House - Apr. 25    2-7 pm

    6th Grade Portfolio Reflection Scoring (K-6 two hour early release) - Apr. 27

    No School (Teacher In Service) - May 11

    KHS Seniors Last Day - May 18

    KHS Graduation - May 24   3:30 at Idaho Center

    No School (Memorial Day) - May 28

    IPHS Graduation - May 30   5:30 pm at KPAC

    Last day of School (two hour early release) - June 1

  • kids hallwayNew Student Registration - 2017-18 School Year

    All new students registering for the 2017-18 school year, can complete the registration packet by clicking the following links which are available in both English and Spanish. If you have any questions, please check out the Online Enrollment FAQ

    KinderlogoKindergarten Registration - 2018-19 School Year

    The district offers a variety of schedules and programs in order to best meet the needs of families in our community.

    Kindergarten registration for the 2018/19 school year will open Feb. 1, 2018.

  • kuna way

    The Kuna Way Awards

    Please help us to celebrate our colleagues and community partners who are examples of practicing the Kuna Way.

    If you know of someone who should receive this award, please nominate this person via the website feedback link.

Kuna Weather

Kuna, Idaho

Kuna Mission and Vision


The Kuna School District inspires each student to become a lifelong learner and a contributing, responsible citizen.


Working together with parents, community resources and educators, each student who graduates from the Kuna School District will have the knowledge and skills necessary to be able to have the future he/she desires.