US Laws, Codes, Statutes & Cases

                                  TITLE  40
                             HIGHWAYS AND BRIDGES
                                  CHAPTER 7
                                APPROPRIATIONS
    40-708.  POLICY OF LEGISLATURE ON EXPENDITURES. (1) It is the declared
policy of the legislature that, except as otherwise provided, all highway-user
revenues accruing to the state highway account be spent exclusively for the
maintenance, construction and development of highways and bridges in the state
highway system. By mutual cooperative written agreements, or in the event of
emergencies or other unusual circumstances where the financial or general
welfare of the people is concerned, two (2) or more units of government may,
upon a showing of cause declared and entered upon the minutes of an official
meeting of the board, the boards of county, highway district commissioners or
the governing body of any cities involved, as the case may be, share jointly
the costs of the maintenance, construction or development of highways and
bridges in any state, county, district or city system.
    (2)  All moneys apportioned to the board, counties or highway districts,
and cities from the proceeds from the imposition of tax on fuels and from any
tax or fee for the registration or operation of motor vehicles for general
highway construction and maintenance, bridge and culvert moneys, shall be
accounted for as to the actual expenditure to the state controller, as
dedicated funds by a certification of the governing unit receiving, budgeting
and expending those dedicated funds. The certification shall list the actual
funds received for the budgetary period in each category of dedicated funds
and the actual expenditure of the used dedicated funds. Any balance of
dedicated funds unexpended must be shown and accounted for as a beginning
balance in the next regular budget. The certification shall be prepared by the
director, county auditor or highway district treasurer or city clerk, and
shall be signed by the elected county or highway district commissioners,
mayor, council, or board members of the respective reporting governmental
unit. The certification shall be made by the 31st of December of each year for
the preceding fiscal budget year, and shall be published once as a legal
notice between January 1st and the 15th of January. Failure to make
certification, failure to publish or the making of false statements in the
certification shall subject the person so doing to the penalties prescribed in
section 40-207, Idaho Code, or be used as the grounds for removal from office
of the offending officials. The state controller is empowered to withhold the
distribution of funds for noncompliance with the provisions of this section,
but upon compliance shall authorize the distribution to be made.
    (3)  Moneys remaining unexpended in dedicated funds shall not be budgeted
and expended for uses other than the limits of the dedicated fund.
    (4)  Highway districts may accumulate fund balances at the end of a fiscal
year and carry over those fund balances into the ensuing fiscal year
sufficient to achieve or maintain highway district operations on a cash basis.
A fund balance is the excess of the assets of a fund over its liabilities and
reserves.