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Road & Street Finance Report Deadline Approaches

Posted By Justin Ruen, Thursday, December 29, 2016

The deadline to submit the Annual Road & Street Finance Report is fast approaching.  The Q&A below covers some basic information about the reporting requirements.

Question: Why must cities complete and submit the Annual Road & Street Finance Report to the state?

Article VII, Section 17 of the Idaho Constitution requires that the proceeds of taxes on gasoline and other motor vehicle fuels, as well as vehicle registration fees, be spent solely on “construction, repair, maintenance and traffic supervision of the public highways of this state…and no part of such revenues shall, by transfer of funds or otherwise, be diverted to any other purposes whatsoever.”

The state Highway Distribution Account allocates revenues from state fuel taxes, vehicle registration fees and other miscellaneous sources to the Idaho Transportation Department, local highway jurisdictions and the Idaho State Police. 

To ensure accountability and transparency in the spending of these dedicated revenues, Idaho Code 40-708 requires that local highway jurisdictions submit an annual report to the State Controller’s office listing revenues and expenditures for the recently completed fiscal year for construction, maintenance and administration of streets, bridges and culverts. 

It is critical that the form be completed accurately because this information is scrutinized by legislators and Idaho Transportation Department (ITD) officials.

Question: Is any training available to help city officials understand how to fill out the report?

Yes.  City officials can watch online training videos featuring Susan Lasuen of the Local Highway Technical Assistance Council (LHTAC).  Links to webinar video, Page 1 Instruction Video, Page 2 Instruction Video, and Page 3 Instruction Video

Question: When are the deadlines for submitting and publishing the report?

The report for the fiscal year ending September 30, 2016 must be submitted to the Office of the State Controller (P.O. Box 83720, Boise, ID 83720-0011) by December 31, 2016.   The report must also be published once as a legal notice in the official city newspaper between January 1- 15, 2017.

Question: Where can I find the report form and other information?

There are several helpful documents on the Idaho Transportation Department website at under “Local Roads” and then “Forms for Local Government Road & Street Finance Reports.”

·         Online reporting forms for the Road & Street Finance Report, as well as HB 312 reporting.


·         Automated and non-automated Excel report forms.


·         Instructions for filling out the report.

LHTAC also has the reporting forms, instructions and links to the videos on their website.

Question: Does our city need to provide information concerning highway construction and maintenance projects and activities occurring during the fiscal year? 

Yes.  The report includes a section on construction, reconstruction and maintenance activities performed throughout the year.  The purpose of these questions is to give state policymakers information on what local highway jurisdictions are able to accomplish with their limited resources.  The information which must be provided is outlined below.

New Construction

Total lane miles constructed.

Total square feet of bridge deck constructed.

Reconstruction / Replacement / Rehabilitation

Total lane miles rebuilt, realigned, or overlay.

Total square feet of bridge deck reconstructed or rehabilitated.

Routine Maintenance

Total lane miles chip sealed or seal coated.

Total lane miles graded or bladed.

You will likely need to get this information from your City Engineer, Public Works Director or Maintenance Supervisor.

Question: What are the consequences of failing to submit the report?

Idaho Code 40-708 empowers the State Controller to withhold Highway Distribution Account revenue from any local highway jurisdiction that has failed to submit the report. 

The law also provides that failure to submit or publish the report, or making false statements in the report is grounds for removal from office, as well as a criminal misdemeanor punishable by a fine of up to $500 and imprisonment for up to 90 days.  

Question: Who can I call for help on completing the report?

Susan Lasuen at the Local Highway Technical Assistance Council (at (208) 344-0565 or has great expertise in this area.  Justin Ruen at AIC ((208) 344-8594 or is also a helpful resource.

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