ID H0827

Restructures the Idaho Digital Learning Academy board of directors effective July 1, 2026, establishing a 9-member board including the state superintendent, 2 district superintendents, 1 principal, 2 citizen members with finance/business experience, and 3 legislators with staggered 3-year terms

Creates a new $400 per-student funding distribution for "distance students" in grades 9-12 attending schools in cities under 10,000 population, schools 15+ miles from cities over 10,000, or those in the Idaho Youth Challenge Program

Shifts IDLA funding from state appropriations to a fee-based model where users (public school districts, charter schools, private schools, individual students, and other entities) pay fees set by the board and approved by the State Board of Education

Repeals Section 33-1020 regarding IDLA funding and removes IDLA distributions from the educational support program formula in Section 33-1002

Requires the Legislative Services Office to conduct a financial audit of IDLA every 3 years, and mandates annual reporting by December 31 on distance student fund distributions and expenditures