T33CH9
Title 33 > T33CH9
Sections (16)
33-901
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-901. School plant facilities reserve fund. The board of trustees of any school district may create and establish a school plant facilities reserve fund by resolution adopted at any regular or special meeting of the board. All moneys for said fund accruing from taxes levied under section 33-804 , Idaho Code, together with interest accruing from the investment of any moneys in the fund and any moneys allowed for depreciation of school plant facilities as are appropriated from the general fund of the district, shall be credited by the treasurer to the school plant facilities reserve fund. Disbursements from said fund may be made from time to time as the board of trustees may determine, for purposes authorized in section 33-1102 , Idaho Code, and for lease and lease purchase agreements for such purposes and to repay loans from commercial lending institutions extended to pay for the construction of school plant facilities, but no expenditure for remodeling existing buildings shall be authorized and made unless the estimated cost thereof shall exceed five thousand dollars ($5,000). Lease purchase agreements shall not extend beyond the period designated for any existing school plant facilities reserve fund levy. Expenditures may also be made from this fund for participation by the school district in any local improvement district in which the school district may be situate, but any such participation shall not create a lien upon any of the property owned by the school district. Should any school district having a balance in its school plant facilities reserve fund be consolidated with one or more school districts to form a new school district, the moneys in such fund shall be used to retire any bonds issued by it and outstanding at the time of the consolidation. If there are no bonds outstanding, any balance in its school plant facilities reserve fund shall accrue to the new district to be added to or to create and establish a school plant facilities reserve fund. Should any school district having a balance in its school plant facilities reserve fund be divided so as to create two (2) or more new districts the said fund may be used to retire any bonds issued by it and outstanding at the time of the division, or the said fund may be divided among the new school districts, as may be approved by the electors at the time of the division. If the fund is divided among the new districts, a school plant facilities reserve fund is thereby created and established for each district. The board of trustees of any school district having a school plant facilities reserve fund created and established under any of the provisions of this section, may discontinue the same by resolution adopted at any regular meeting of the board. Upon such discontinuance, any balance in the fund shall be used to retire any outstanding bonds, if any; otherwise, the balance may be transferred to the general fund of the district. Moneys in the sch
33-902
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-902. Public school permanent endowment fund. (1) There is established in the state treasury the public school permanent endowment fund. This fund is perpetually appropriated for the beneficiaries of the endowment. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The fund principal shall forever remain intact. The fund shall be a permanent fund and shall consist of the following: (a) Proceeds from the sale of lands granted to the state by the federal government, known as public school endowment lands, and lands granted in lieu of public school endowment school lands; (b) Lands, money or other property acquired by gift or grant from any person or corporation or under any law or grant of the federal government for general educational purposes; (c) All other grants of lands or money made to the state from the federal government for general educational purposes where no other purpose is indicated in the grant; (d) All estates or distributive shares of estates that may escheat to the state; (e) All unclaimed shares and dividends of any corporation incorporated under the laws of the state; (f) Proceeds of royalties arising from the extraction of minerals on public school land owned by the state; (g) Other proceeds and avails as are required by law of the federal government or of the state of Idaho to be made a part of the fund; and (h) Moneys allocated from the public school earnings reserve fund. (2) Public school endowment land sale proceeds may be deposited into the land bank fund established in section 58-133 , Idaho Code, to be used to acquire other lands within the state for the benefit of the endowment beneficiaries. If proceeds from the sale of public school endowment lands are not used to acquire other lands in accordance with section 58-133 , Idaho Code, the proceeds from the sale shall be deposited into the public school permanent endowment fund along with any earnings on the proceeds. (3) Earnings from the investment of the public school permanent endowment fund shall be distributed according to the provisions of section 57-723A , Idaho Code. History: [33-902, added 1998, ch. 256, sec. 7, p. 829.]
33-902A
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-902A. Public school earnings reserve fund. (1) There is established in the state treasury the public school earnings reserve fund. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The public school earnings reserve fund shall consist of the following: (a) All earnings of the public school permanent endowment fund; (b) Proceeds of the sale of timber on public school endowment lands; (c) Proceeds of leases of public school endowment lands; (d) Proceeds of interest charged upon deferred payments on public school endowment lands or timber on those lands; (e) Earnings on contracts for the sale of timber and the sale of lands related to the public school endowment; and (f) All other proceeds received from the use of public school endowment lands and not otherwise designated for deposit in the public school permanent endowment fund. (2) Moneys shall be distributed out of the public school earnings reserve fund only to support the beneficiaries of the public school endowment, including distributions by the state board of land commissioners to the public school permanent endowment fund and the public school income fund; provided, that funds shall not be appropriated by the legislature from the public school earnings reserve fund except to pay for administrative costs incurred managing the assets of the public school endowment including, but not limited to, real property and monetary assets. History: [33-902A, added 1998, ch. 256, sec. 8, p. 830.]
33-903
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-903. Public school income fund. (1) The public school income fund is that fund in the treasury of the state of Idaho to which are credited the following: (a) Moneys distributed from the public school earnings reserve fund and other sources the legislature deems appropriate; (b) Proceeds of all state taxes levied for public school purposes; (c) Grants of moneys from the federal government for public school purposes when other disposition is not specified by law; (d) Ninety percent (90%) of any moneys received by any department of state government from the federal government from sales, royalties, bonuses or rentals of oil, gas or mineral lands; (e) Legislative appropriations in support of the public schools, and other moneys required by the law of the federal government or of the state of Idaho to be made a part of and credited to the fund. (2) Earnings on the investment of idle moneys in the public school income fund shall be paid to the public school income fund. (3) Moneys in the public school income fund shall be used for the benefit of beneficiaries of the public school endowment and distributed to current beneficiaries of the public school endowment pursuant to legislative appropriation. History: [33-903, added 1963, ch. 13, sec. 119, p. 27; am. 1976, ch. 28, sec. 1, p. 63; am. 1984, ch. 180, sec. 1, p. 426; am. 1990, ch. 377, secs. 1, 4, p. 1042; am. 1998, ch. 256, sec. 9, p. 830.]
33-904
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-904. County school fund. The county school fund is that fund in the treasury of each county in the state to which are credited the proceeds of moneys collected from fines, forfeitures or breaches of the penal laws of the state when other disposition is not provided by law; and such other proceeds and avails as may be required by law to be credited thereto. History: [33-904, added 1963, ch. 13, sec. 120, p. 27; am. 1967, ch. 243, sec. 4, p. 707; am. 1978, ch. 291, sec. 1, p. 713; am. 1979, ch. 254, sec. 4, p. 663.]
33-907
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-907. Public education stabilization fund. There is hereby created in the state treasury a fund to be known as the public education stabilization fund, which shall function as a fund detail of the public school income fund. The fund shall consist of moneys transferred to the fund according to the provisions of sections 33-1018 and 33-1018C , Idaho Code, and any other moneys made available through legislative transfers or appropriations. Moneys in the fund are hereby continuously appropriated for the purposes stated in section 33-1018 , Idaho Code, and shall only be expended for the purposes stated in sections 33-1018 and 33-1018A , Idaho Code. Any accumulated balances in the fund that are in excess of fifteen percent (15%) of the current fiscal year’s total appropriation of state funds for public school support shall be transferred to the school district facilities fund. Interest earned from the investment of moneys in the fund shall be retained in the fund. History: [33-907, added 2003, ch. 372, sec. 8, p. 988; am. 2006, ch. 311, sec. 5, p. 962; am. 2006, 1st Ex. Sess., ch. 1, sec. 7, p. 47; am. 2017, ch. 211, sec. 1, p. 514; am. 2021, ch. 348, sec. 3, p. 1050; am. 2024, ch. 237, sec. 13, p. 829.]
33-909
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-909. Public school facilities cooperative funding program — Fund created. (1) In fulfillment of the constitutional requirement to provide a general, uniform and thorough system of public, free common schools, it is the intent of the state of Idaho to advance its responsibility for providing a safe environment conducive to learning by providing a public school facilities funding program to enable qualifying school districts to address unsafe facilities identified as unsafe under the standards of the Idaho uniform school building safety act. (2) Participation in the program, for the purpose of obtaining state financial support to abate identified school building safety hazards, requires submission of an application to the public school facilities cooperative funding program panel. Application can be made by: (a) Any school district that has failed to approve at least one (1) or more bond or plant facility levies for the repair, renovation, or replacement of existing unsafe facilities within the two (2) year period immediately preceding submission of the application; (b) The administrator of the division of occupational and professional licenses for a school district that has failed to address identified unsafe facilities as provided in chapter 80, title 39 , Idaho Code; or (c) Any school district that has approved one (1) or more bond or plant facility levies for the repair, renovation, or replacement of existing unsafe facilities, where the cost of such abatement exceeds the amount of moneys available from such levy or levies. (3) There is hereby created within the state department of education the Idaho public school facilities cooperative funding program panel, hereafter referred to as the panel. The panel shall consist of the administrator of the division of occupational and professional licenses, the administrator of the division of public works, and the superintendent of public instruction, or a designee appointed by a panel member. It shall be the duty of the panel to consider all applications made to it and to approve, modify or reject an application based upon the most economical solution to the problem, as analyzed within a projected twenty (20) year time frame. (4) The application shall contain the following information: (a) The identified school building safety hazards and such other information necessary to document the deficiencies; (b) The school district’s plan for abating the defects, including costs and sources and amounts of revenue available to the school district; (c) The market value for assessment purposes of the school district; and (d) A detailed accounting of all bond and plant facility levies of the school district and the revenues raised by such levies. For applications initiated by the administrator of the division of occupational and professional licenses pursuant to subsection (2)(b) of this section, the school district shall provide the information required in this subsect
33-910
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-910. broadband infrastructure improvement Grant fund — rulemaking — DEFINITIONS. (1) There is hereby created in the state treasury a fund to be known as the broadband infrastructure improvement grant fund. The fund shall consist of moneys made available through legislative transfers or appropriations and from any other governmental source. Interest earned from the investment of moneys in the fund shall be retained in the fund. Subject to appropriation, moneys in the fund shall be expended to invest in special construction projects for high-speed broadband connections to E-rate eligible entities that receive E-rate funding. (2) The state board of education shall create and make available a grant application form for moneys in the fund. The state board of education may determine eligibility qualifications and applicant priority. Any E-rate eligible entity may apply to the state department for a grant from the fund for up to ten percent (10%) of the cost of an eligible special construction project. (3) The state board of education may promulgate rules to implement the provisions of this section. Such rules shall be consistent with the federal communications commission’s second E-rate modernization order that provides for additional category one funding up to ten percent (10%) to match state funding for special construction charges for high-speed broadband connections. (4) For the purposes of this section, E-rate eligible entity means Idaho public schools grades K through 12, the Idaho digital learning academy, the Idaho department of juvenile corrections education programs, the school for the deaf and the blind and the Idaho public libraries. History: [33-910, added 2016, ch. 183, sec. 1, p. 495; am. 2017, ch. 89, sec. 1, p. 236; am. 2024, ch. 178, sec. 1, p. 664.]
33-911
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-911. SCHOOL District FACILITIES FUND. (1) There is hereby created in the state treasury the school district facilities fund. The fund shall consist of moneys provided pursuant to sections 57-811 , 63-3638 , and 67-7434 , Idaho Code, and any legislative transfers or appropriations. Interest earned from the investment of moneys in the fund shall be returned to the fund. Moneys in the fund are hereby continuously appropriated for the purposes stated in this section. (2) The moneys in the fund shall be distributed by the state controller to the state department of education by August 1 each year for the purpose of construction or renovation of school facilities. The moneys shall be distributed by the state department of education to each school district, as defined in section 33-1001 (21), Idaho Code, first as provided in subsection (7) of this section and then on a per-pupil basis using the average daily attendance calculation provided in section 33-1003A , Idaho Code, for each student in kindergarten through grade 12 at physical facilities that are part of and on school grounds of the school district in which the student is enrolled with verification, as needed, by the office of the state board of education. Upon formal approval by the state board of education, a school district may receive an exemption to the physical facility requirement pursuant to this subsection if the student would have attended a physical facility in the school district if not for a stated emergency. The state department of education shall transfer the moneys by no later than August 31 each year to each school district. Such moneys shall be used in place of property tax levy moneys and shall be expended by a school district for one (1) or more of the purposes set forth in paragraphs (a) through (f) of this subsection. Moneys in the fund must be used by a school district in the following order of priority: (a) Payment of existing school bonds authorized pursuant to chapter 11, title 33 , Idaho Code, and issued prior to July 1, 2025; (b) Payments required pursuant to section 33-909 , Idaho Code; (c) Payment of existing school bonds authorized pursuant to chapter 11, title 33 , Idaho Code, and issued on or after July 1, 2025; (d) Payment of supplemental school levies authorized pursuant to section 33-802 , Idaho Code, excluding indefinite term supplemental levies described in section 33-802 (5), Idaho Code; (e) Payment of school plant facility levies authorized pursuant to sections 33-804 and 33-804A , Idaho Code; and (f) Any moneys that remain following the payments provided in paragraphs (a) through (e) of this subsection may be: used for construction of a new school facility, renovation, or maintenance needs; used to secure and make payments on a new school facilities bond; or saved in a reserve account by the school district for future school facility needs. Uses of funds shall include regular and routine facilities maintenance,
33-912
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-912. SCHOOL MODERNIZATION Facilities FUND. (1) There is hereby created in the state treasury the school modernization facilities fund. The fund shall consist of moneys provided pursuant to section 63-3638 (19), Idaho Code. (2) Moneys in the fund are hereby continuously appropriated solely for the purpose of making annualized distributions to school districts electing to receive distributions and for paying the principal, interest, and other amounts required for education bonds issued by the Idaho state building authority for the state department of education in accordance with the provisions of this chapter. (3) Moneys in the fund shall be paid by the state department of education to districts electing annual distributions and to the Idaho state building authority as required for annual debt service and other expenses relating to the bonds issued pursuant to section 33-913 , Idaho Code. (4) The state treasurer shall invest the idle moneys of the school modernization facilities fund, and the interest earned on such investment shall be retained by the school modernization facilities fund. History: [33-912, added 2024, ch. 237, sec. 14, p. 829.]
33-913
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-913. Issuance of Bonds — School Modernization Facilities Fund. (1) The Idaho state building authority is hereby authorized to issue bonds from time to time as needed for the state department of education, secured by unobligated moneys in the school modernization facilities fund established in section 33-912 , Idaho Code, for the purpose of providing funds to the state department of education for distribution to eligible school districts as provided in this section. (2) Bonds shall be issued with maturities of no more than ten (10) years from the date of issuance. (3)(a) The annual debt service and related expenses of the Idaho state building authority for bonds issued under this section may not exceed the amount available from continuing appropriations of the school modernization facilities fund minus the annualized distributions elected by school districts. (b) In times of economic recession in which sales tax receipts fall below prior year levels, the legislature may consider temporarily ceasing annualized distributions for those districts electing such annualized distributions. In the case of school districts that elect a lump sum, annual debt service and related expenses of such bonds may be covered during the economic recession by withholding other payments that would be made available to the district in response to the economic recession, such as distributions of rainy day funds or federal recovery funds. History: [33-913, added 2024, ch. 237, sec. 15, p. 829.]
33-914
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-914. ANNUALIZED OR LUMP SUM DISTRIBUTION — SCHOOL MODERNIZATION FACILITIES FUND. (1) School districts may elect to receive their distribution as a lump sum from the net proceeds of the bonds paid to the state department of education. School districts may alternatively request to receive their distribution in annualized amounts, which shall be subject to the order of priority specified for the school district facilities fund established in section 33-911 , Idaho Code. The state department of education shall establish a process for school districts to elect a lump sum or annualized distribution or a combination thereof in alignment with the dates specified in section 33-911 , Idaho Code. Annualized distributions shall be distributed to school districts no later than August 31 each year, to those school districts electing such distributions prior to that date. (2) If a school district elects not to receive either an annualized distribution or a lump sum amount or fails to make a selection by July 1, 2025, the amount the school district would have received shall be transferred to the school district facilities fund created in section 33-911 , Idaho Code, for distribution to all schools according to the provisions of section 33-911 , Idaho Code. History: [33-914, added 2024, ch. 237, sec. 16, p. 830.]
33-915
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-915. fixed DISTRIBUTION — SCHOOL MODERNIZATION FACILITIES FUND. [effective until june 30, 2034] (1) The state department of education shall establish a fixed distribution of funds to be made available for voluntary election to each school district subject to the conditions in this section. (a) The distribution shall be calculated in state fiscal year 2025 for each school district, as defined in section 33-1001 (21), Idaho Code, that is in operation as of July 1, 2024. (b) The distribution shall be calculated by multiplying the following two (2) factors, both of which shall be based on the most recent data available in the state fiscal year coinciding with the distribution calculation: (i) Calculate the per-pupil amount, using the average daily attendance calculation provided in section 33-1003A , Idaho Code, for each student in kindergarten through grade 12 at physical facilities that are part of and on school grounds of the school district in which the student is enrolled with verification, as needed, by the office of the state board of education. Upon formal approval by the state board of education, a school district may receive an exemption to the physical facility requirement pursuant to this subsection if the student would have attended a physical facility in the school district if not for a stated emergency; and (ii) Calculate, together with the Idaho state building authority, the total amount that a bond issuance would generate, based on the amount established in section 63-3638 (19), Idaho Code. (c) In no case shall the amount awarded to any school district be less than twenty-five thousand dollars (40,000,000) over the ten (10) year period. Excess funds shall be distributed proportionately according to the factors established in paragraph (b) of this subsection to remaining school districts that received initial allocations below forty million dollars (40,000,000). (e) For the purposes of this section, the Idaho school for the deaf and the blind shall be considered a school district and shall receive a distribution based on the average daily attendance of the school. (2) The provisions of this section shall be null, void, and of no force and effect on and after June 30, 2034. History: [33-915, added 2024, ch. 237, sec. 17, p. 831.]
33-916
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-916. ELIGIBILITY OF SCHOOL DISTRICTS FOR SCHOOL MODERNIZATION FACILITIES FUND DISTRIBUTIONs. The state department of education shall not approve school district requests for annualized distributions or for distribution from the applicable bond proceeds until the following conditions are satisfied: (1) The school district has submitted a ten (10) year facilities plan in accordance with provisions of section 33-918 , Idaho Code; (2) The school district attests that it meets the minimum student instructional day or hour requirements of the state board of education, which requirements shall be adopted no later than August 1, 2024, and implemented no sooner than July 1, 2025. The state board of education may phase in such requirements over a multi-year period; and (3) The school district attests compliance with the dignity and nondiscrimination in public education requirements specified in section 33-138 , Idaho Code, and further attests that the school district does not require job applicants to sign written diversity statements. History: [33-916, added 2024, ch. 237, sec. 18, p. 832; am. 2024, ch. 302, sec. 3, p. 1013.]
33-917
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-917. school DISTRICT USE OF FUNDS — SCHOOL MODERNIZATION Facilities FUND. (1)(a) Moneys distributed to a school district shall be used for school facility construction, renovation, or maintenance needs or, in the case of school districts electing annualized distributions, funds shall be used subject to section 33-911 , Idaho Code. Uses of funds shall include regular and routine facilities maintenance, including preventive maintenance, building repairs, and building security, and shall also include periodic major facilities projects that involve planning, design, construction, renovation, retrofitting, and replacing of buildings and building systems, components, and features, as well as site acquisition, site improvements, and new construction. (b) Any funds distributed by the state to school districts for facilities must be used only for the purposes described in this subsection. Any funds intended for facilities but used for another purpose shall be returned to the state by the school district and deposited to the school modernization facilities fund. If the school district fails to return such funds, an amount equivalent to the misused funds shall be deducted from the state’s next payment to the school district pursuant to this chapter or chapter 52, title 33 , Idaho Code. (2) All funds shall be used for school facilities directly related to the school district’s core educational mission. No funds shall be used for facilities with a primary athletic purpose. (3) Each school district shall annually report to the state department of education, in a manner prescribed by the state department of education, on the planned and actual expenditure of moneys it has received pursuant to this section. (4) A model school facility council shall be created by July 1, 2024, to research, adopt, and recommend a model school facility plan that schools shall abide by when using school modernization facilities fund moneys pursuant to the plan adopted in paragraph (c) of this subsection. The council shall: (a) Be chaired by the executive director of the office of the state board of education, with administrative support provided by the office of the state board of education; (b) Consist of nine (9) members, with three (3) members appointed by the governor, three (3) members appointed by the speaker of the house of representatives, and three (3) members appointed by the president pro tempore of the senate; and (c) Adopt a model school facility plan and submit it to the legislature by July 1, 2026, that: (i) Outlines a clear plan for school facility construction, including standardization for elementary schools, middle schools, and high schools; (ii) Considers potential variability of school properties, objectives, and goals; and (iii) Consults all necessary experts to develop a thorough plan for school facilities to guide the use of funds from the school modernization facilities fund. History: [33-917, added 2024, ch. 237,
33-918
TITLE 33 EDUCATION CHAPTER 9 SCHOOL FUNDS 33-918. BEST PRACTICES PLAN FOR SCHOOL Facilities. The state department of education shall draft a best practices maintenance plan for school facilities that shall be supplied to the superintendent of each school district. Based on the best practices plan, each school district shall develop a ten (10) year plan and submit it to the state department of education for approval outlining its anticipated construction, renovation, and maintenance needs. Such plan shall be submitted in advance of receiving a distribution from the school modernization facilities fund, pursuant to the provisions of this chapter. The plan shall outline the resources and steps necessary for all school buildings in the school district to be in good or perfect condition. The plan shall also take into consideration population trends and changing preferences in the delivery of education within the school district. History: [33-918, added 2024, ch. 237, sec. 20, p. 833.]