2007 Legislation
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HOUSE BILL NO. 228 – Hwy dist, financial statement

HOUSE BILL NO. 228

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Bill Status



H0228aa....................................................by STATE AFFAIRS
HIGHWAY DISTRICTS - Amends existing law relating to highway districts to
clarify the year to which the statement applies; to extend the deadline for
submitting the annual statement of the financial conditions of the highway
district from the first day of November to the first day of January of the
following year; to extend the deadline by which the annual audit of all
highway districts shall be completed; and to clarify the fiscal year to
which the audit applies.

02/22    House intro - 1st rdg - to printing
02/23    Rpt prt - to Transp
02/28    Rpt out - to Gen Ord
03/05    Rpt out amen - to engros
03/06    Rpt engros - 1st rdg - to 2nd rdg as amen
03/07    2nd rdg - to 3rd rdg as amen
03/08    3rd rdg as amen - PASSED - 67-0-3
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
      Clark, Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart,
      Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
      Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
      Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
      Raybould, Ring, Ringo, Ruchti, Rusche, Sayler, Shepherd(2),
      Shepherd(8), Shirley, Shively, Smith(30), Snodgrass, Stevenson,
      Thayn, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
      NAYS -- None
      Absent and excused -- Roberts, Schaefer, Smith(24)
    Floor Sponsor - Anderson
    Title apvd - to Senate
03/09    Senate intro - 1st rdg - to Transp
03/16    Rpt out - rec d/p - to 2nd rdg
03/19    2nd rdg - to 3rd rdg
03/21    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
      Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
      Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst,
      Little, Lodge, Malepeai, McGee, McKague, McKenzie, Pearce,
      Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Keough
    Title apvd - to House
03/22    To enrol - Rpt enrol - Sp signed
03/23    Pres signed
03/26    To Governor
03/30    Governor signed
         Session Law Chapter 287
         Effective: 07/01/07

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 228
                                                                        
                                 BY STATE AFFAIRS COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO HIGHWAY DISTRICTS; AMENDING SECTION 40-1317, IDAHO CODE, TO EXTEND
  3        THE DEADLINE FOR SUBMITTING THE ANNUAL STATEMENT OF THE  FINANCIAL  CONDI-
  4        TION  OF  THE HIGHWAY DISTRICT FROM THE FIRST DAY OF NOVEMBER TO THE FIRST
  5        DAY OF JANUARY.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION 1.  That Section 40-1317, Idaho Code, be, and the same  is  hereby
  8    amended to read as follows:
                                                                        
  9        40-1317.  ANNUAL  FINANCIAL  STATEMENT  OF  DISTRICT  --  AUDIT. (1) On or
 10    before the first day of November January of each year,  the  highway  district
 11    shall  make  and  file in its office a full, true and correct statement of the
 12    financial condition of the highway district on the first day of October,  giv-
 13    ing  a  statement of the liabilities and assets of the highway district on the
 14    first day of October, and a copy of the statement shall  be  published  in  at
 15    least one (1) issue of some newspaper published in the county.
 16        (2)  All  highway  districts shall have an annual audit made of the finan-
 17    cial affairs of the district as required in section 67-450B,  Idaho  Code,  by
 18    the first day of December following the close of the fiscal year.

Amendment


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                                                     Moved by    Roberts             
                                                                        
                                                     Seconded by Wood (35)           
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                              HOUSE AMENDMENT TO H.B. NO. 228
                                                                        
                                                                        
  1                               AMENDMENTS TO SECTION 1
  2        On page 1 of the printed bill, in line  12,  following  "October"  insert:
  3    "of the preceding year"; in line 14, following "October" insert:  "of the pre-
  4    ceding year"; and in line 18, delete "December following the close of the fis-
  5    cal  year" and insert:  "December January following the close of the preceding
  6    fiscal year".
                                                                        
  7                                 CORRECTIONS TO TITLE
  8        On page 1, in line 2, following "CODE," insert:  "TO CLARIFY THE  YEAR  TO
  9    WHICH  THE STATEMENT APPLIES,"; and in line 5, following "JANUARY" insert: "OF
 10    THE FOLLOWING YEAR, TO EXTEND THE DEADLINE BY WHICH THE ANNUAL  AUDIT  OF  ALL
 11    HIGHWAY  DISTRICTS  SHALL  BE  COMPLETED FROM THE FIRST DAY OF DECEMBER TO THE
 12    FIRST DAY OF JANUARY OF THE FOLLOWING YEAR AND TO CLARIFY THE FISCAL  YEAR  TO
 13    WHICH THE AUDIT APPLIES".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                               HOUSE BILL NO. 228, As Amended
                                                                        
                                 BY STATE AFFAIRS COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO HIGHWAY DISTRICTS; AMENDING SECTION 40-1317, IDAHO CODE, TO  CLAR-
  3        IFY  THE  YEAR  TO WHICH THE STATEMENT APPLIES, TO EXTEND THE DEADLINE FOR
  4        SUBMITTING THE ANNUAL STATEMENT OF THE FINANCIAL CONDITION OF THE  HIGHWAY
  5        DISTRICT FROM THE FIRST DAY OF NOVEMBER TO THE FIRST DAY OF JANUARY OF THE
  6        FOLLOWING  YEAR,  TO  EXTEND THE DEADLINE BY WHICH THE ANNUAL AUDIT OF ALL
  7        HIGHWAY DISTRICTS SHALL BE COMPLETED FROM THE FIRST DAY OF DECEMBER TO THE
  8        FIRST DAY OF JANUARY OF THE FOLLOWING YEAR AND TO CLARIFY THE FISCAL  YEAR
  9        TO WHICH THE AUDIT APPLIES.
                                                                        
 10    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 11        SECTION  1.  That  Section 40-1317, Idaho Code, be, and the same is hereby
 12    amended to read as follows:
                                                                        
 13        40-1317.  ANNUAL FINANCIAL STATEMENT OF  DISTRICT  --  AUDIT.  (1)  On  or
 14    before  the  first  day of November January of each year, the highway district
 15    shall make and file in its office a full, true and correct  statement  of  the
 16    financial condition of the highway district on the first day of October of the
 17    preceding  year, giving a statement of the liabilities and assets of the high-
 18    way district on the first day of October of the preceding year, and a copy  of
 19    the  statement  shall be published in at least one (1) issue of some newspaper
 20    published in the county.
 21        (2)  All highway districts shall have an annual audit made of  the  finan-
 22    cial  affairs  of  the district as required in section 67-450B, Idaho Code, by
 23    the first day of December January following the close of the preceding  fiscal
 24    year.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 16971

This legislation is necessary in order to provide an adequate
time period for an audit to occur following the end of the fiscal
year ending on September 30 of each year. Moving the required
date from November 1 to January 1 will allow a reasonable time
for an audit of the previous year's activities to be completed in
30 days. By extending the time period to 90 days, significant
savings can be realized. 



                          FISCAL NOTE

There is no impact to the General Fund. Some savings will be
realized by the local entities. 



Contact
Name: Rep. Anderson 
Phone: 332-1000


STATEMENT OF PURPOSE/FISCAL NOTE                         H 228