Idaho Code
Chapter 3 - SCHOOL DISTRICTS
Section 33-357 - CREATION OF INTERNET-BASED EXPENDITURE WEBSITE.

33-357. CREATION OF INTERNET-BASED EXPENDITURE WEBSITE. (1) As used in this section, unless otherwise required:
(a) "Education provider" means:
(i) A school district, including a specially chartered district organized and existing pursuant to law;
(ii) A cooperative services agency or intermediate school district;
(iii) A public charter school authorized pursuant to state law; or
(iv) A publicly funded governmental entity established by the state for the express purpose of providing online courses.
(b) "Entity" means a corporation, association, union, limited liability company, limited liability partnership, grantee, contractor, local government, or other legal entity, including a nonprofit corporation or an employee of the education provider.
(c) "Internet-based website" means a website developed and maintained by the state controller pursuant to section 67-1075, Idaho Code.
(d) "ISEE" means the Idaho system for educational excellence or a successor system.
(e) "Public record" shall have the same meaning as set forth in chapter 1, title 74, Idaho Code.
(2)(a) Each education provider shall, as part of its ISEE data submissions, submit the education provider’s expenditures and revenues accompanying general ledger codes consistent with the Idaho financial accounting reporting management system or a successor system to the state board of education on a schedule determined by the board. Within ten (10) business days of receiving such submission, the state board of education must transmit the full submission to the office of the state controller, which must then correlate the education provider’s data to the uniform accounting system created pursuant to section 67-1075, Idaho Code, for posting on the state controller’s website.
(b) The internet-based website shall include the following data concerning all expenditures made by the education provider:
(i) The name and location or address of the entity receiving moneys;
(ii) The amount of expended moneys;
(iii) The date of the expenditure; and
(iv) To the extent possible, a unique identifier for each expenditure.
(c) The expenditure data shall be provided in an open structured data format that may be downloaded by the user.
(d) The internet-based website shall contain only information that is a public record or that is not confidential or otherwise exempt from public disclosure pursuant to state or federal law.
(3)(a) The state controller must:
(i) Update the expenditures contained on the internet-based website upon receiving a new transmission from the state board of education; and
(ii) Archive all expenditures, which shall remain accessible and on the internet-based website for a number of years, consistent with state law regarding keeping and retention of records.
(b) The education provider shall:
(i) Link to the internet-based website from the main page of the education provider’s website; and
(ii) Post the following on the education provider’s website:
1. Supporting contracts and performance reports upon which the expenditure is related when these documents already exist;
2. The annual budget approved by the education provider’s governing board, to be posted within thirty (30) days after its approval; and
3. Any current master labor agreements approved by the education provider’s governing board.
(c) The internet-based website shall include records referenced in this section according to the schedule set forth pursuant to section 67-1075, Idaho Code, and all data prior to that date shall be available by way of a public records request.

History:
[33-357, added 2010, ch. 263, sec. 2, p. 665; am. 2011, ch. 247, sec. 3, p. 669; am. 2013, ch. 94, sec. 1, p. 230; am. 2015, ch. 141, sec. 60, p. 422; am. 2021, ch. 89, sec. 13, p. 307.]