ID H0055

Amends Idaho Code Section 40-708 to declare that highway-user revenues and ad valorem levies shall be spent exclusively for maintenance, construction, and development of bridges and highways that benefit primarily motor vehicles in local highway jurisdictions.

Requires governmental units receiving dedicated highway funds to certify actual expenditures to the state controller, listing funds received and spent in each category, with certification due by December 31 each year for the preceding fiscal year.

Mandates certification be published as a legal notice between January 1 and January 15, with penalties including fines under Section 40-207, Idaho Code, or removal from office for failure to certify, failure to publish, or making false statements.

Authorizes the state controller to withhold fund distributions for noncompliance and to resume distributions upon compliance.

Permits highway districts to accumulate and carry over fund balances into the next fiscal year sufficient to maintain cash-basis operations.

Effective July 1, 2023, with the bill declared an emergency measure.