Annual Road and Street Finance Report

Deadline

The Local Road and Street Financial Report must be completed and submitted by December 31, 2024. The report should be completed online. Links to fill out the report, instructions, and additional information are posted below.

Failure to complete the report by December 31 will impact the distribution of future payments.

 

Reporting Funds on the Annual Road and Street Financial Report

The Road and Street Report will now be housed in OpenGov. If you already have an OpenGov account, you will use the same log in. If you need to create one, please do so at the link below. 

https://stateofidaho.portal.opengov.com/login

 

Line-by-line Directions (PDF, 2024) for filling out the report.

This presentation (PDF) for the 2024 report may also be helpful for the new changes.

 

Tips for completing the report online:

  • Download and complete the Excel form, (also available as a PDF), then fill out the online form. Completing this form first will help you organize all the data you need to input into the online form.
  • You will now be able to save your progress and come back to it later. OpenGov will save any submitted reports if you need to reference it in the future.
  • ITD publishes quarterly payments online at https://itd.idaho.gov/funding/?target=hda-revenue.
    • Line 12, “Highway User Revenue” is the combined amounts from Original HUR (yellow category) and New HB312 HUR (blue category).
    • Two new lines have been added – Lines 13 & 14.  This is to fulfill reporting requirements from HB 729 (2024). 
      • Line 13 is for sales tax (red section on distribution sheet from the ITD website).
      • Line 14 is for general fund (green section on distribution sheet from the ITD website link above).
  • Line 18 is now “All other STATE receipts or transfers”.
  • Local Metrics and unfunded needs. The state is no longer requiring reporting for 2015 HB312 funds. However, LHTAC is still requesting Local Highway Jurisdictions report a few important financial data points. These include how funds were spent by LHJs, what funds are reserved for future projects, and what deferred maintenance expenses exist for a jurisdiction.
  • For Counties and Highway Districts Only: Please ensure Secure Rural Schools Title I and Title III funding is correct. Please only list the funding retained by your jurisdiction on Lines 20a and 20b.
    • For Counties Only: Counties are being asked for distribution documentation for Lines 20a and 20b, i.e. the spreadsheet used to calculate the distribution payouts. Please upload your spreadsheet using the “Choose File” button.

 

Deferred Maintenance

In the past, many agencies either skipped Line 67 (Deferred maintenance) or left it as zero. We use the sum of this line to show the Self-Reported Local Shortfall – An estimate on how much maintenance on local roads was not able to be done because locals didn’t have the money to do so.

 

Distributions to Local Governments

Below you can find the summary sheets that include the HDA Distribution (first few pages) followed by the HB312 Distribution (last few pages of the documents) for the last 5+ years.  

 

  • Organized by color into sections, each five pages:
    • Yellow= HDA revenue Distribution
    • Blue = New HB312 revenue
    • Green = General fund revenue
    • Red = Sales Tax revenue
    • Gray = total distribution from all sources

 

2015 Local Highway Jurisdictions Report on House Bill 312 [Archive]

HB312 directed LHTAC to submit an annual report informing the legislature on the use of the money and ongoing maintenance funding needs on the local system. This requirement was removed in 2022.

2019 LHJs Report on House Bill 312 (PDF) Updated Report as of March 2nd (PDF)
2018 LHJs Report on House Bill 312 (PDF) Updated Report as of March 1st (PDF)
2017 LHJs Report on House Bill 312 (PDF)
2016 LHJs Report on House Bill 312 (PDF)
2015 LHJs Report on House Bill 312 (PDF)

Annual Road and Street Financial Report Handout (PDF)

If you have any questions on the quarterly disbursement or the reporting requirements, please feel free to contact our office at 208-344-0565 or contact ITD’s Jenna Spencer at jenna.spencer@itd.idaho.gov or 208-334-8291.