The educational support program is calculated as follows:
(1) State Educational Support Funds. Add the state appropriation, including the moneys available in the public school income fund, together with all miscellaneous revenues to determine the total state funds.
(2) From the total state funds subtract the following amounts needed for state support of special programs provided by a school district: Pupil tuition-equivalency allowances as provided in section 33-1002B, Idaho Code;
(3) Transportation support program as provided in section 33-1006, Idaho Code;
(4) Feasibility studies allowance as provided in section 33-1007A, Idaho Code;
(5) The approved costs for border district allowance, provided in section 33-1403, Idaho Code, as determined by the state superintendent of public instruction;
(6) The approved costs for exceptional child approved contract allowance, provided in subsection 2. of section 33-2004, Idaho Code, as determined by the state superintendent of public instruction;
(7) Salary-based apportionment calculated as provided in sections 33-1004 through 33-1004F, Idaho Code;
(8) Unemployment insurance benefit payments according to the provisions of section 72-1349A, Idaho Code;
(9) For expenditure as provided by the public school technology program;
(10) For employee severance payments as provided in section 33-521, Idaho Code;
(11) For distributions to the Idaho digital learning academy as provided in section 33-1020, Idaho Code;
(12) For charter school facilities funds and reimbursements paid pursuant to section 33-5208(5), Idaho Code;
(13) For an online course portal as provided for in section 33-1024, Idaho Code;
(14) For advanced opportunities as provided for in chapter 46, title 33, Idaho Code;
(15) For additional math and science courses for high school students as provided in section 33-1021, Idaho Code;
(16) For leadership premiums as provided in section 33-1004J, Idaho Code;
(17) For master teacher premiums as provided in section 33-1004I, Idaho Code;
(18) For the support of provisions that provide a safe environment conducive to student learning and maintain classroom discipline, an allocation of three hundred dollars ($300) per support unit;
(19) An amount specified in the appropriation bill for the public schools educational support program for counseling support as provided for in section 33-1212A, Idaho Code, shall be distributed for grades 8 through 12 as follows: For school districts and public charter schools with one hundred (100) or more students enrolled in grades 8 through 12, a pro rata distribution based on students enrolled in grades 8 through 12 or eighteen thousand dollars ($18,000), whichever is greater;
(20) For school districts and public charter schools with fewer than one hundred (100) students enrolled in grades 8 through 12, one hundred eighty dollars ($180) per student enrolled in grades 8 through 12 or nine thousand dollars ($9,000), whichever is greater;
(21) An amount specified in the public schools educational support program appropriation bill for literacy intervention pursuant to section 33-1616, Idaho Code, the disbursements made to the school districts and public charter schools in the aggregate shall not exceed the total amount appropriated for this purpose and shall be based on the actual costs of such intervention programs. School districts and public charter schools shall be reimbursed in full or in pro rata based on the average number of students in kindergarten through grade 3 who score basic or below basic on the fall statewide reading assessment in the prior three (3) years;
(22) For mastery-based education as provided for in section 33-1630 [33-1632], Idaho Code;
(23) For pay for success contracting as provided in section 33-125B, Idaho Code; and
(24) Any additional amounts as required by statute to effect administrative adjustments or as specifically required by the provisions of any bill of appropriation;
(25) Average Daily Attendance. The total state average daily attendance shall be the sum of the average daily attendance of all of the school districts of the state. The state board of education shall establish rules setting forth the procedure to determine average daily attendance and the time for, and method of, submission of such report. Average daily attendance calculation shall be carried out to the nearest hundredth. Computation of average daily attendance shall also be governed by the provisions of section 33-1003A, Idaho Code.
(26) Support Units. The total state support units shall be determined by using the tables set out hereafter called computation of kindergarten support units, computation of elementary support units, computation of secondary support units, computation of exceptional education support units, and computation of alternative school support units. The sum of all of the total support units of all school districts of the state shall be the total state support units.
to secure the total educational support distribution funds.