District overview
Dietrich School District #314
Funding structure, how it compares to peers, and where major projects stand.

Who runs Dietrich School District?
Dietrich School District #314 runs one K-12 school in Dietrich, Lincoln County, Idaho. A five-member board of trustees elected by zone governs it and usually meets at 7 p.m. on the second Monday of the month. Since late 2025 meeting documents have been posted on the Simbli board portal, not on the district website.
FY2026 audit
Qualified opinion (GASB 75 not adopted); general fund down $224,622.
Spending reports
Monthly accounts payable reports are posted on the finance page.
Board documents
Agendas and minutes after November 2025 are only on the Simbli portal.
The auditor reported no material weaknesses, and the prior year's bank reconciliation finding was resolved.
Where the district stands
Major projects
2025-26 financial audit
completedTrustees reviewed two auditor quotes in November 2025; Quest CPAs issued the FY2026 audit on October 6, 2026 with a qualified opinion on governmental activities.
- Auditor quotes on board agenda
- Audit report issued
Funding
General fund
Recent news
View the news feed →Resources
Practical guides to school phone policies, district budgets, and administrator hiring.
Explore resources →Built from the district's school board and finance pages: November 2025 agendas and minutes, monthly accounts payable reports (November 2025 to March 2026) and the FY2026 audit.
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