Funding and Finance

Budgeting and Appropriations

Annual budget; fiscal year begins July 1.

Bonding or Pay-as-You-Go

Combination of bonding and pay-as-you-go financing.

State-Level Funding Provided for DOT Budgets

FY 2011 (approved): $224.2 million*
FY 2010: $259.8 million*
FY 2009: $225.9 million*
FY 2008: $214.2 million*
* All these numbers include state-funded GARVEE debt service.

Allocation of Federal Transportation Funds to the DOT

Federal transportation funds are allocated by a state legislative appropriation at the program or category level. The Legislature approves the departmental budget by object and program.

Allocation of State Transportation Funds to the DOT

State transportation funds also are allocated by a state legislative appropriation at the program or category level.

Traditional State Funding and Finance for Highways

Fuel taxes; vehicle registration/license/title fees; revenue bonds.

State Funding and Finance for Other Modes

Transit: Fuel taxes; vehicle registration/license/title fees. Rail: $250,000 from fuel tax. Aviation: Tax on jet fuel. Bridges: $100,000 from fuel tax.

Innovative Transportation Funding and Finance

GARVEE bonds; design-build (authorized in statute); impact fees.

Dedicated/Restricted State Funds and Revenues

The state constitution restricts the use of highway-user revenues to highway construction and maintenance (Idaho Const, art. VII, §17). Use of all funds in the State Highway Fund is restricted to defraying the costs incurred in carrying out the powers and duties of the Highway Board (Idaho Code §40-707).

DOT Authorized to Retain Surplus Funds

Yes. The ITD is provided reappropriation or carry-over authority for any unexpended and unencumbered balances of the State Highway Fund appropriated for the Contract Construction and Right-of-Way Acquisition program.

Legislative Approval Required to Move Funds Between Projects

No. Legislative appropriations are controlled at the program level, not by project. The ITD can transfer funds between projects in the same program without legislative approval.

Transportation Funding Allocations through Local Aid

The ITD allocates funds to local governments by legislative appropriation, by formula and within existing statutory requirements. After set-asides, 30 percent of the money appropriated from the highway distribution account to local units of government is distributed to cities by a statutory formula based on population. The remainder is apportioned to counties by a statutory formula based on equal distribution, motor vehicle registrations and miles of improved highways (Idaho Code §40-709).