ID H0237

Amends Section 40-708, Idaho Code to establish legislative policy that highway-user revenues and ad valorem levies shall support operations, administration, maintenance, construction, and development of bridges and highways benefiting motor vehicles in local highway jurisdictions.

Requires local governmental units (counties, highway districts, cities) to certify actual expenditures of dedicated highway funds to the state controller by December 31 of each year and publish the certification as a legal notice between January 1 and January 15.

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

Prohibits unexpended dedicated funds from being budgeted or expended for uses outside the limits of the dedicated fund category.

Establishes penalties for failure to certify, failure to publish, or false statements in certifications, including penalties under Section 40-207, Idaho Code, or removal from office; authorizes the state controller to withhold fund distributions for noncompliance.

Effective date: July 1, 2023, declared an emergency measure.