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H0429...............................................by REVENUE AND TAXATION
SCHOOLS - APPROPRIATION TRANSFER - Amends existing law to provide that if
the full amount appropriated from the General Account by the Legislature is
not transferred to the Public School Income Fund by the end of the fiscal
year, the deficiency resulting therefrom may be restored or reduced through
a special transfer from the General Account in the first sixty days of the
following fiscal year; and to delete reference to a property tax levy to
make up the deficiency.
01/15 House intro - 1st rdg - to printing
01/16 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 429
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PAYMENTS TO SCHOOL DISTRICTS FROM THE PUBLIC SCHOOL INCOME FUND;
3 AMENDING SECTION 33-1009, IDAHO CODE, TO PROVIDE IF THE FULL AMOUNT
4 APPROPRIATED FROM THE GENERAL ACCOUNT BY THE LEGISLATURE IS NOT TRANS-
5 FERRED TO THE PUBLIC SCHOOL INCOME FUND BY THE END OF THE FISCAL YEAR, THE
6 DEFICIENCY RESULTING THEREFROM MAY BE RESTORED OR REDUCED THROUGH A SPE-
7 CIAL TRANSFER FROM THE GENERAL ACCOUNT IN THE FIRST SIXTY DAYS OF THE FOL-
8 LOWING FISCAL YEAR AND TO DELETE REFERENCE TO A PROPERTY TAX LEVY TO MAKE
9 UP THE DEFICIENCY; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLI-
10 CATION.
11 Be It Enacted by the Legislature of the State of Idaho:
12 SECTION 1. That Section 33-1009, Idaho Code, be, and the same is hereby
13 amended to read as follows:
14 33-1009. PAYMENTS FROM THE PUBLIC SCHOOL INCOME FUND.
15 1. a. Payments of the state general account appropriation for public
16 school support shall be made each year by the state board of education to
17 the public school districts of the state in five (5) payments. Payments to
18 the districts shall be made not later than the fifteenth day of August,
19 the first day of October, the fifteenth day of November, the fifteenth day
20 of February, and the fifteenth day of May each year. Each payment by the
21 state board of education shall be approximately twenty percent (20%) of
22 the total general account appropriation for the fiscal year. Amounts
23 apportioned due to a special transfer to the public school income fund to
24 restore or reduce a deficiency in the prior year's transfer pursuant to
25 subsection 4. of this section shall not be subject to this limitation.
26 b. Payments of moneys, other than the state general account appropria-
27 tion, that accrue to the public school income fund shall be made by the
28 state board of education to the school districts of the state on the fif-
29 teenth day of November, February, May and July each year. The total amount
30 of such payments shall be determined by the state department of education
31 and shall not exceed the amount of moneys available and on deposit in the
32 public school income fund at the time such payment is made.
33 c. Amounts apportioned due to a special transfer to the public school
34 income fund to restore or reduce a deficiency in the prior year's transfer
35 pursuant to subsection 4. of this section shall not be subject to the lim-
36 itation imposed by paragraphs a. and b.
37 2. Payments made to the school districts in August, October and November
38 are advance payments for the current year and will be based upon payments from
39 the public school income fund for the preceding school year. Each school dis-
40 trict shall receive its proportionate share of the advance payments in the
41 same ratio that its total payment for the preceding year was to the total pay-
42 ments to all school districts for the preceding year.
43 3. No later than the fifteenth day of February in each year, the state
2
1 department of education shall compute the state distribution factor based on
2 the total average daily attendance through the first Friday in November. The
3 factor will be used in payments of state funds in February and May. Attendance
4 shall be reported in a format and at a time specified by the state department
5 of education.
6 As of the thirtieth day of June of each year the state department of edu-
7 cation shall determine final payments to be made on July fifteenth next suc-
8 ceeding to the several school districts from the public school income fund
9 for the school year ended June 30. The July payments shall take into consider-
10 ation:
11 a. the average daily attendance of the several school districts for the
12 twenty-eight (28) best weeks of the school year completed not later than
13 the thirtieth of June,
14 b. all funds available in the public school income fund for the fiscal
15 year ending on the thirtieth of June,
16 c. all payments distributed for the current fiscal year to the several
17 school districts,
18 d. payments made or due for the transportation support program and the
19 exceptional education support program. The state department of education
20 shall apportion and direct the payment to the several school districts the
21 moneys in the public school income fund in each year, taking into account
22 the advance made under subsection 2. of this section, in such amounts as
23 will provide in full for each district its support program, and not more
24 than therefor required, and no school district shall receive less than
25 fifty dollars ($50.00).
26 4. If the full amount appropriated from the general account by the legis-
27 lature is not transferred to the public school income fund by the end of the
28 fiscal year, the deficiency resulting therefrom shall either may be restored
29 or reduced through a special transfer from the general account in the first
30 sixty (60) days of the following fiscal year, or shall be calculated in com-
31 puting district levies, and any additional levy shall be certified by the
32 state superintendent of public instruction to the board of county commission-
33 ers and added to the district's maintenance and operation levy. If the defi-
34 ciency is restored or reduced by special transfer, the amount so transferred
35 shall be in addition to the amount appropriated to be transferred in such fol-
36 lowing fiscal year, and shall be apportioned to each school district in the
37 same amount as each would have received had the transfer been made in the year
38 the deficiency occurred. The state department of education shall distribute to
39 the school district the full amount of the special transfer as soon as practi-
40 cal after such transfer is made. In making the levy computations required by
41 this subsection the state department of education shall take into account and
42 consider the full amount of money receipted into the public school income fund
43 from all sources for the given fiscal year. Deficits in the transfer of the
44 appropriated amount of general account revenue to the public school income
45 fund shall be reduced by the amount, if any, that the total amount receipted
46 from other sources into the public school income fund exceeds the official
47 estimated amount from those sources. The official estimate of receipts from
48 other sources shall be the total amount stated by the legislature in the
49 appropriation bill.
50 5. Any apportionments in any year, made to any school district, which may
51 within the succeeding three (3) year period be found to have been in error
52 either of computation or transmittal, may be corrected during the three (3)
53 year period by reduction of apportionments to any school district to which
54 over-apportionments may have been made or received, and corresponding addition
55 to apportionments to any school district to which under-apportionments may
3
1 have been made or received.
2 SECTION 2. An emergency existing therefor, which emergency is hereby
3 declared to exist, this act shall be in full force and effect on and after its
4 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 11597
This proposed legislation would provide that if the full amount
appropriated from the general account by the Legislature for public
school support is not transferred to the Public School Income Fund
by the end of the fiscal year, the deficiency could be restored or
reduced through a special transfer from the general account in the
first sixty days of the following fiscal year. The property tax levy
contained in Section 33-1009, Idaho Code, to make up the deficiency
would be deleted.
FISCAL NOTE
If enacted, this legislation would save property taxpayers $23,000,000
in Fiscal Year 2002 based on the amount of money in the hold backs that
were earmarked for public schools.
CONTACT:
Name: Speaker Bruce Newcomb
Phone: 332-1111
Name: Representative Mike Moyle
STATEMENT OF PURPOSE/FISCAL NOTE H 429