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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
]]]] 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.
]]]] 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".
]]]] 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
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