Relates to the maintenance appropriation to the State Board of Education for fiscal year 2027.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 876 BY APPROPRIATIONS COMMITTEE AN ACT1 RELATING TO APPROPRIATIONS TO THE STATE BOARD OF EDUCATION FOR FISCAL YEAR2 2027; APPROPRIATING MONEYS TO THE AGRICULTURAL RESEARCH AND EXTENSION3 SERVICE, THE STATE BOARD OF EDUCATION AND THE BOARD OF REGENTS OF THE4 UNIVERSITY OF IDAHO FOR COLLEGE AND UNIVERSITIES, THE STATE BOARD OF5 EDUCATION FOR COMMUNITY COLLEGES, THE OFFICE OF THE STATE BOARD OF ED-6 UCATION, THE STATE BOARD OF EDUCATION AND THE BOARD OF REGENTS OF THE7 UNIVERSITY OF IDAHO FOR HEALTH EDUCATION PROGRAMS, THE DIVISION OF CA-8 REER TECHNICAL EDUCATION, IDAHO PUBLIC TELEVISION, THE STATE BOARD OF9 EDUCATION AND THE BOARD OF REGENTS OF THE UNIVERSITY OF IDAHO FOR SPE-10 CIAL PROGRAMS, THE DEPARTMENT OF EDUCATION, THE DIVISION OF VOCATIONAL11 REHABILITATION, AND THE CHARTER SCHOOL COMMISSION FOR FISCAL YEAR 2027;12 LIMITING THE NUMBER OF AUTHORIZED FULL-TIME EQUIVALENT POSITIONS FOR13 CERTAIN PROGRAMS FOR FISCAL YEAR 2027; EXEMPTING THE APPROPRIATION14 FOR THE AGRICULTURAL RESEARCH AND EXTENSION SERVICE FROM EXPENSE CLASS15 TRANSFER LIMITATIONS; PROVIDING REAPPROPRIATION AUTHORITY FOR COL-16 LEGE AND UNIVERSITIES; EXEMPTING THE APPROPRIATION FOR COLLEGE AND17 UNIVERSITIES FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITATIONS; PRO-18 VIDING REQUIREMENTS FOR SYSTEMWIDE NEEDS FOR COLLEGE AND UNIVERSITIES;19 DIRECTING AN ADJUSTMENT FOR STUDENT TUITION AND FEES FOR COLLEGE AND20 UNIVERSITIES FOR FISCAL YEAR 2027; PROVIDING A VOLUNTARY SEPARATION OP-21 TION; EXEMPTING THE APPROPRIATION FOR COMMUNITY COLLEGES FROM EXPENSE22 CLASS AND PROGRAM TRANSFER LIMITATIONS; EXEMPTING THE APPROPRIATION23 FOR HEALTH EDUCATION PROGRAMS FROM EXPENSE CLASS TRANSFER LIMITATIONS;24 PROVIDING REAPPROPRIATION AUTHORITY FOR HEALTH EDUCATION PROGRAMS; DI-25 RECTING AN ADJUSTMENT FOR STUDENT TUITION AND FEES FOR FISCAL YEAR 202726 FOR HEALTH EDUCATION PROGRAMS; EXEMPTING THE APPROPRIATION FOR POST-27 SECONDARY PROGRAMS FROM EXPENSE CLASS TRANSFER LIMITATIONS; PROVIDING28 FOR CONTINUOUS APPROPRIATION AUTHORITY FOR IDAHO PUBLIC TELEVISION;29 APPROPRIATING AND TRANSFERRING MONEYS FROM THE GENERAL FUND TO THE30 OPPORTUNITY SCHOLARSHIP PROGRAM ACCOUNT; PROVIDING REAPPROPRIATION31 AUTHORITY FOR THE IDAHO MILLENNIUM INCOME FUND; PROVIDING REAPPRO-32 PRIATION AUTHORITY FOR THE IDAHO CAREER READY STUDENTS PROGRAM FUND;33 DIRECTING THE USE OF FUNDS FOR STANDARDS REVIEW AND ADOPTION PROGRAMS;34 PROVIDING FOR DATA SHARING; PROVIDING FOR ACCOUNTABILITY REPORTS; PRO-35 VIDING FOR CONDITIONS, LIMITATIONS, AND RESTRICTIONS; AND DECLARING AN36 EMERGENCY AND PROVIDING AN EFFECTIVE DATE.37

Be It Enacted by the Legislature of the State of Idaho:38

SECTION 1. There is hereby appropriated to the State Board of Educa-39 tion the following amounts to be expended according to the designated pro-40 grams and expense classes from the listed funds for the period July 1, 2026,41 through June 30, 2027:42

2 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL I. AGRICULTURAL RESEARCH & EXTENSION SERVICE:5 FROM:6 General7 Fund8 $34,260,400 $3,752,900 $650,000 $38,663,300 II. COLLEGE AND UNIVERSITIES:9 A. BOISE STATE UNIVERSITY:10 FROM:11 General12 Fund13 $120,957,500 $7,123,000 $3,441,400 $131,521,900 Unrestricted14 Fund15 124,742,500 49,314,700 2,000,000 176,057,200 TOTAL16 $245,700,000 $56,437,700 $5,441,400 $307,579,100 B. IDAHO STATE UNIVERSITY:17 FROM:18 General19 Fund20 $99,201,600 $2,228,000 $27,700 $101,457,300 Charitable Institutions Endowment Income21 Fund22 2,050,500 2,050,500 Normal School Endowment Income23 Fund24 3,987,300 3,987,300 Unrestricted25 Fund26 38,199,200 26,735,700 4,074,800 69,009,700 TOTAL27 $143,438,600 $28,963,700 $4,102,500 $176,504,800 C. LEWIS-CLARK STATE COLLEGE:28 FROM:29 General30 Fund31 $20,350,700 $2,550,300 $425,300 $23,326,300 Normal School Endowment Income32 Fund33 3,891,600 3,891,600 Unrestricted34 Fund35 15,032,500 2,150,200 23,800 17,206,500 TOTAL36 $35,383,200 $8,592,100 $449,100 $44,424,400

3 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL D. UNIVERSITY OF IDAHO:5 FROM:6 General7 Fund8 $101,679,300 $6,817,000 $3,386,800 $111,883,100 Agricultural College Endowment Income9 Fund10 940,100 915,400 246,900 2,102,400 Scientific School Endowment Income11 Fund12 3,468,500 3,616,300 7,084,800 University Endowment Income13 Fund14 5,894,200 680,600 6,574,800 Unrestricted15 Fund16 55,507,800 25,085,500 101,600 80,694,900 TOTAL17 $161,595,700 $42,328,400 $4,415,900 $208,340,000 E. SYSTEMWIDE PROGRAMS:18 FROM:19 General20 Fund21 $283,800 $3,155,000 $3,695,100 $7,133,900 DIVISION22 TOTAL23 $586,401,300 $139,476,900 $14,408,900 $3,695,100 $743,982,200 III. COMMUNITY COLLEGES:24 A. COLLEGE OF EASTERN IDAHO:25 FROM:26 General27 Fund28 $8,049,700 $26,700 $8,076,400 Community College29 Fund30 200,000 0 200,000 TOTAL31 $8,249,700 $26,700 $8,276,400 B. COLLEGE OF SOUTHERN IDAHO:32 FROM:33 General34 Fund35 $18,881,000 $1,621,300 $20,502,300

4 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Community College5 Fund6 0 200,000 200,000 TOTAL7 $18,881,000 $1,821,300 $20,702,300 C. COLLEGE OF WESTERN IDAHO:8 FROM:9 General10 Fund11 $19,599,800 $2,332,000 $21,931,800 Community College12 Fund13 0 200,000 200,000 TOTAL14 $19,599,800 $2,532,000 $22,131,800 D. NORTH IDAHO COLLEGE:15 FROM:16 General17 Fund18 $13,821,600 $1,876,800 $15,698,400 Community College19 Fund20 0 175,000 $25,000 200,000 TOTAL21 $13,821,600 $2,051,800 $25,000 $15,898,400 E. CC SYSTEMWIDE:22 FROM:23 General24 Fund25 $37,200 $37,200 DIVISION26 TOTAL27 $60,552,100 $6,469,000 $25,000 $67,046,100 IV. OFFICE OF THE STATE BOARD OF EDUCATION:28 A. OSBE ADMINISTRATION:29 FROM:30 General31 Fund32 $5,743,900 $2,192,500 $7,936,400 Indirect Cost Recovery33 Fund34 40,900 83,900 124,800 In-Demand Careers35 Fund36 282,400 12,000 294,400

5 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Miscellaneous Revenue5 Fund6 176,300 168,300 $6,125,000 $100,000 6,569,600 TOTAL7 $6,243,500 $2,456,700 $6,125,000 $100,000 $14,925,200 B. IT AND DATA MANAGEMENT:8 FROM:9 General10 Fund11 $3,543,100 $1,109,500 $3,430,000 $8,082,600 Broadband Infrastructure12 Fund13 1,274,000 1,274,000 Public Instruction14 Fund15 0 15,000 0 15,000 TOTAL16 $3,543,100 $1,124,500 $4,704,000 $9,371,600 C. SCHOOL SAFETY AND SECURITY PROGRAM:17 FROM:18 General19 Fund20 $591,700 $152,200 $743,900 Miscellaneous Revenue/School Security Assessment21 Fund22 300,900 66,000 366,900 TOTAL23 $892,600 $218,200 $1,110,800 DIVISION24 TOTAL25 $10,679,200 $3,799,400 $6,125,000 $4,804,000 $25,407,600 V. HEALTH EDUCATION PROGRAMS:26 A. BOISE INTERNAL MEDICINE:27 FROM:28 General29 Fund30 $1,252,300 $1,252,300 B. EASTERN IDAHO MED RESIDENCIES:31 FROM:32 General33 Fund34 $3,147,600 $3,147,600

6 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL C. FAMILY MEDICINE RESIDENCIES:5 FROM:6 General7 Fund8 $3,017,900 $222,900 $4,733,600 $7,974,400 D. IDAHO DENTAL EDUCATION PROGRAM:9 FROM:10 General11 Fund12 $216,100 $1,811,200 $2,027,300 Unrestricted13 Fund14 256,000 $60,500 $5,500 0 322,000 TOTAL15 $472,100 $60,500 $5,500 $1,811,200 $2,349,300 E. PSYCHIATRY EDUCATION:16 FROM:17 General18 Fund19 $812,700 $812,700 F. UNIVERSITY OF UTAH MEDICAL EDUCATION:20 FROM:21 General22 Fund23 $3,148,800 $3,148,800 G. WIMU VETERINARY EDUCATION:24 FROM:25 General26 Fund27 $742,100 $2,020,600 $2,762,700 Restricted28 Fund29 0 0 $100,000 100,000 TOTAL30 $742,100 $2,020,600 $100,000 $2,862,700

7 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL H. WWAMI MEDICAL EDUCATION:5 FROM:6 General7 Fund8 $1,690,200 $347,800 $5,737,100 $7,775,100 DIVISION9 TOTAL10 $5,922,300 $2,651,800 $5,500 $20,743,300 $29,322,900 VI. DIVISION OF CAREER TECHNICAL EDUCATION:11 A. CTE ADMINISTRATION:12 FROM:13 General14 Fund15 $2,328,800 $618,300 $2,947,100 Federal Grant16 Fund17 0 20,000 20,000 TOTAL18 $2,328,800 $638,300 $2,967,100 B. SECONDARY AND GENERAL PROGRAMS:19 FROM:20 General21 Fund22 $1,320,000 $239,200 $14,110,300 $15,669,500 In-Demand Careers23 Fund24 5,000,000 5,000,000 Miscellaneous Revenue25 Fund26 25,000 25,000 Federal Grant27 Fund28 833,300 277,800 3,345,800 4,456,900 TOTAL29 $2,153,300 $542,000 $22,456,100 $25,151,400 C. POSTSECONDARY PROGRAMS:30 FROM:31 General32 Fund33 $51,319,000 $5,044,300 $9,120,300 $65,483,600 Federal Grant34 Fund35 0 0 4,368,400 4,368,400 TOTAL36 $51,319,000 $5,044,300 $13,488,700 $69,852,000

8 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL D. EDUCATOR SERVICES PROGRAM:5 FROM:6 General7 Fund8 $811,400 $194,100 $661,200 $1,666,700 Miscellaneous Revenue9 Fund10 0 275,000 0 275,000 TOTAL11 $811,400 $469,100 $661,200 $1,941,700 E. RELATED PROGRAMS:12 FROM:13 General14 Fund15 $936,400 $167,500 $2,027,300 $3,131,200 Displaced Homemaker16 Fund17 170,000 170,000 Hazardous Materials/Waste Enforcement18 Fund19 67,800 67,800 Miscellaneous Revenue20 Fund21 15,000 15,000 Federal Grant22 Fund23 250,200 94,300 3,067,900 3,412,400 TOTAL24 $1,186,600 $276,800 $5,333,000 $6,796,400 DIVISION25 TOTAL26 $57,799,100 $6,970,500 $41,939,000 $106,708,600 VII. IDAHO PUBLIC TELEVISION:27 FROM:28 General29 Fund30 $1,680,200 $990,900 $300,900 $2,972,000 Idaho Millennium Income31 Fund32 207,000 800,000 0 1,007,000 TOTAL33 $1,887,200 $1,790,900 $300,900 $3,979,000

9 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL VIII. SPECIAL PROGRAMS:5 A. FOREST UTILIZATION RESEARCH:6 FROM:7 General8 Fund9 $1,502,300 $160,600 $1,662,900 B. GEOLOGICAL SURVEY:10 FROM:11 General12 Fund13 $1,355,800 $700 $1,356,500 C. MUSEUM OF NATURAL HISTORY:14 FROM:15 General16 Fund17 $763,900 $3,300 $767,200 D. SCHOLARSHIPS AND GRANTS:18 FROM:19 General20 Fund21 $113,000 $24,898,000 $25,011,000 US Dept of Education Gearup Scholarship22 Fund23 25,400 $1,000 4,504,600 4,531,000 TOTAL24 $138,400 $1,000 $29,402,600 $29,542,000 E. SMALL BUSINESS DEVELOPMENT CENTERS:25 FROM:26 General27 Fund28 $907,800 $907,800 American Rescue Plan29 Fund30 112,700 $110,200 222,900 TOTAL31 $1,020,500 $110,200 $1,130,700

10 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL F. TECHHELP:5 FROM:6 General7 Fund8 $444,500 $444,500 DIVISION9 TOTAL10 $5,225,400 $275,800 $29,402,600 $34,903,800 IX. DEPARTMENT OF EDUCATION:11 A. ADMINISTRATION:12 FROM:13 General14 Fund15 $3,215,000 $828,000 $4,043,000 Indirect Cost Recovery16 Fund17 837,000 157,200 994,200 Public Instruction18 Fund19 606,800 231,400 838,200 Federal Grant20 Fund21 0 96,000 96,000 TOTAL22 $4,658,800 $1,312,600 $5,971,400 B. STUDENT SERVICES:23 FROM:24 General25 Fund26 $3,161,900 $4,143,800 $269,600 $7,575,300 Indirect Cost Recovery27 Fund28 116,200 902,900 1,019,100 Driver's Training29 Fund30 223,200 302,900 2,113,300 2,639,400 Public Instruction31 Fund32 403,100 766,100 11,400 1,180,600 Miscellaneous Revenue33 Fund34 388,800 187,700 576,500 Public Schools Other Income35 Fund36 120,500 363,200 483,700 Cigarette, Tobacco and Lottery Income Taxes37 Fund38 121,100 121,100

11 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Idaho Millennium Income5 Fund6 54,500 6,450,000 6,504,500 School Bus Camera7 Fund8 6,800 6,800 Federal Grant9 Fund10 5,543,300 12,194,900 2,082,200 19,820,400 TOTAL11 $10,132,600 $18,861,500 $10,933,300 $39,927,400 DIVISION12 TOTAL13 $14,791,400 $20,174,100 $10,933,300 $45,898,800 X. VOCATIONAL REHABILITATION:14 A. VOCATIONAL REHABILITATION:15 FROM:16 General17 Fund18 $2,664,800 $318,700 $55,500 $1,604,100 $4,643,100 Rehabilitation Revenue and Refunds19 Fund20 1,600 619,600 540,000 1,161,200 Miscellaneous Revenue21 Fund22 1,600 87,800 165,700 255,100 Federal Grant23 Fund24 10,643,200 1,430,600 349,100 7,729,700 20,152,600 TOTAL25 $13,311,200 $2,456,700 $404,600 $10,039,500 $26,212,000 B. COUNCIL FOR THE DEAF AND HARD OF HEARING:26 FROM:27 General28 Fund29 $462,900 $135,000 $597,900 Miscellaneous Revenue30 Fund31 0 3,000 3,000 TOTAL32 $462,900 $138,000 $600,900 DIVISION33 TOTAL34 $13,774,100 $2,594,700 $404,600 $10,039,500 $26,812,900

12 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL XI. CHARTER SCHOOL COMMISSION:5 FROM:6 General7 Fund8 $154,400 $38,200 $192,600 Public Charter School Authorizers9 Fund10 446,200 105,900 552,100 TOTAL11 $600,600 $144,100 $744,700 GRAND TOTAL12 $791,893,100 $188,100,100 $21,919,900 $121,556,800 $1,123,469,900

SECTION 2. FTP AUTHORIZATION FOR FISCAL YEAR 2027. In accordance with13 Section 67-3519, Idaho Code, the programs listed below in the State Board14 of Education are authorized no more than the following number of full-time15 equivalent positions at any point during the period July 1, 2026, through16 June 30, 2027, unless specifically authorized by the Governor. The Joint17 Finance-Appropriations Committee will be notified promptly of any increased18 positions so authorized. Full-time equivalent positions at the institu-19 tions of higher education and postsecondary programs in the Division of20 Career Technical Education are not limited.21 Office of the State Board of Education ..........................84.4222 WIMU Veterinary Education ......................................6.3823 WWAMI Medical Education .......................................11.0324 Idaho Dental Education Program .................................3.2525 Family Medicine Residencies ...................................25.3026 Division of Career Technical Education .........................58.0027 Idaho Public Television .......................................15.0028 Forest Utilization Research ...................................12.6829 Geological Survey ............................................12.4330 Museum of Natural History ......................................8.2031 Scholarships and Grants ........................................1.3532 Small Business Development Centers ............................11.1733 TechHelp ......................................................3.4434 Department of Education ......................................127.0035 Division of Vocational Rehabilitation ........................144.3736 Charter School Commission ......................................5.0037

SECTION 3. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS --38 AGRICULTURAL RESEARCH AND EXTENSION SERVICE. The State Board of Education39 and the Board of Regents of the University of Idaho for the Agricultural40 Research and Extension Service are hereby exempted from the provisions of41 Section 67-3511(1) and (3), Idaho Code, allowing unlimited transfers be-42 tween expense classes for all moneys appropriated to them for the period July43

13 1, 2026, through June 30, 2027. Legislative appropriations shall not be1 transferred from one fund to another fund unless expressly approved by the2 Legislature.3

SECTION 4. REAPPROPRIATION AUTHORITY FOR DEDICATED FUNDS -- COLLEGE4 AND UNIVERSITIES. There is hereby reappropriated to the State Board of Ed-5 ucation and the Board of Regents of the University of Idaho for College and6 Universities and the Office of the State Board of Education any unexpended7 and unencumbered balances appropriated or reappropriated to the State Board8 of Education and the Board of Regents of the University of Idaho for College9 and Universities from dedicated funds for fiscal year 2026, to be used for10 nonrecurring expenditures for the period July 1, 2026, through June 30,11 2027. The Office of the State Controller shall confirm the reappropriation12 amount, by fund, expense class, and program, with the Legislative Services13 Office prior to processing the reappropriation authorized herein.14

SECTION 5. EXEMPTIONS FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITA-15 TIONS -- COLLEGE AND UNIVERSITIES. The State Board of Education and the Board16 of Regents of the University of Idaho for College and Universities and the17 Office of the State Board of Education are hereby exempted from the provi-18 sions of Section 67-3511(1), (2), and (3), Idaho Code, allowing unlimited19 transfers between expense classes and between programs for all moneys appro-20 priated to them for the period July 1, 2026, through June 30, 2027. Legisla-21 tive appropriations shall not be transferred from one fund to another fund22 unless expressly approved by the Legislature.23

SECTION 6. SYSTEMWIDE NEEDS -- COLLEGE AND UNIVERSITIES. Of the amount24 appropriated in Subsection II. E. of Section 1 of this act, the following25 amounts may be used as follows:26 (1) An amount not to exceed $902,600 may be used by the Office of27 the State Board of Education for systemwide needs that benefit all of the28 four-year institutions, including but not limited to projects to promote29 accountability and information transfer throughout the higher education30 system; and31 (2) An amount of approximately $1,960,500 may be used for the mission32 and goals of the Higher Education Research Council as outlined in State33 Board of Education Policy III.W., which includes awards for infrastructure,34 matching grants, and competitive grants through the Idaho Incubation Fund35 program.36

SECTION 7. STUDENT TUITION AND FEES FOR FISCAL YEAR 2027 -- COLLEGE AND37 UNIVERSITIES. Notwithstanding the provisions of Section 67-3516(2), Idaho38 Code, the Division of Financial Management may approve the expenditure of39 dedicated state funds pursuant to the noncognizable process for student tu-40 ition and fees during fiscal year 2027 for College and Universities. Each of41 the institutions' budget requests for fiscal year 2028 shall reflect all ad-42 justments so approved by the Division of Financial Management.43

SECTION 8. VOLUNTARY SEPARATION OPTION -- COLLEGE AND UNIVERSITIES.44 Notwithstanding the provisions of Section 67-5342, Idaho Code, or any other45

14 provision of law, the college and universities may, at the discretion of the1 college or university president, employ a voluntary separation incentive2 plan as part of an overall financial and budget management strategy. Such3 voluntary separation incentive plans shall not be considered severance for4 the purposes of Section 67-5342, Idaho Code.5

SECTION 9. EXEMPTIONS FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITA-6 TIONS -- COMMUNITY COLLEGES. The State Board of Education for Community Col-7 leges is hereby exempted from the provisions of Section 67-3511(1), (2), and8 (3), Idaho Code, allowing unlimited transfers between expense classes and9 between programs for all moneys appropriated to it for the period July 1,10 2026, through June 30, 2027. Legislative appropriations shall not be trans-11 ferred from one fund to another fund unless expressly approved by the Legis-12 lature.13

SECTION 10. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS --14 HEALTH EDUCATION PROGRAMS. The State Board of Education and the Board of15 Regents of the University of Idaho for Health Education Programs are hereby16 exempted from the provisions of Section 67-3511(1) and (3), Idaho Code,17 allowing unlimited transfers between expense classes for dedicated fund18 moneys appropriated for the period July 1, 2026, through June 30, 2027. Leg-19 islative appropriations shall not be transferred from one fund to another20 fund unless expressly approved by the Legislature.21

SECTION 11. REAPPROPRIATION AUTHORITY FOR DEDICATED FUNDS -- HEALTH22 EDUCATION PROGRAMS. There is hereby reappropriated to the State Board of23 Education and the Board of Regents of the University of Idaho for Health Ed-24 ucation Programs any unexpended and unencumbered balances appropriated or25 reappropriated to the State Board of Education and the Board of Regents of26 the University of Idaho for Health Education Programs from dedicated funds27 for fiscal year 2026 to be used for nonrecurring expenditures for the period28 July 1, 2026, through June 30, 2027. The Office of the State Controller shall29 confirm the reappropriation amount, by fund, expense class, and program,30 with the Legislative Services Office prior to processing the reappropria-31 tion authorized herein.32

SECTION 12. STUDENT TUITION AND FEES FOR FISCAL YEAR 2027 -- HEALTH33 EDUCATION PROGRAMS. Notwithstanding the provisions of Section 67-3516(2),34 Idaho Code, the Division of Financial Management may approve the expenditure35 of dedicated state funds pursuant to the noncognizable process for student36 tuition and fees during fiscal year 2027 for Health Education Programs. Each37 of the programs' budget requests for fiscal year 2028 shall reflect all ad-38 justments so approved by the Division of Financial Management.39

SECTION 13. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS -- DI-40 VISION OF CAREER TECHNICAL EDUCATION. Postsecondary Programs within the Di-41 vision of Career Technical Education is hereby exempted from the provisions42 of Section 67-3511(1) and (3), Idaho Code, allowing unlimited transfers43 between expense classes for all moneys appropriated to it for the period July44 1, 2026, through June 30, 2027. Legislative appropriations shall not be45

15 transferred from one fund to another fund unless expressly approved by the1 Legislature.2

SECTION 14. CONTINUOUS APPROPRIATION AUTHORITY -- IDAHO PUBLIC TELE-3 VISION. Idaho Public Television is hereby granted continuous appropriation4 authority for positions and funds from its Miscellaneous Revenue Fund for5 the period July 1, 2026, through June 30, 2027, for the purpose of content6 production and related services from revenue sources provided by private do-7 nations.8

SECTION 15. OPPORTUNITY SCHOLARSHIP PROGRAM ACCOUNT -- SPECIAL PRO-9 GRAMS. Moneys appropriated from the General Fund to the Scholarships and10 Grants Program for fiscal year 2026 that are unexpended and unencumbered on11 June 30, 2026, are hereby appropriated and shall be transferred by the Office12 of the State Controller to the Opportunity Scholarship Program Account cre-13 ated in Section 33-4303, Idaho Code.14

SECTION 16. REAPPROPRIATION AUTHORITY FOR THE IDAHO MILLENNIUM INCOME15 FUND -- DEPARTMENT OF EDUCATION. There is hereby reappropriated to the State16 Department of Education any unexpended and unencumbered balances appropri-17 ated or reappropriated to the State Department of Education from the Idaho18 Millennium Income Fund for fiscal year 2026 to be used for nonrecurring ex-19 penditures for the period July 1, 2026, through June 30, 2027. The Office of20 the State Controller shall confirm the reappropriation amount, by fund, ex-21 pense class, and program, with the Legislative Services Office prior to pro-22 cessing the reappropriation authorized herein.23

SECTION 17. REAPPROPRIATION AUTHORITY FOR THE IDAHO CAREER READY STU-24 DENTS PROGRAM FUND -- DEPARTMENT OF EDUCATION. There is hereby reappropri-25 ated to the State Department of Education any unexpended and unencumbered26 balances appropriated or reappropriated to the State Department of Educa-27 tion from the Idaho Career Ready Students Program Fund for fiscal year 2026,28 in an amount not to exceed $39,000,000, to be used for nonrecurring expendi-29 tures related to the Idaho Career Ready Students Program for the period July30 1, 2026, through June 30, 2027. The Office of the State Controller shall con-31 firm the reappropriation amount, by fund, expense class, and program, with32 the Legislative Services Office prior to processing the reappropriation au-33 thorized herein.34

SECTION 18. STANDARDS REVIEW AND ADOPTION PROGRAMS -- DEPARTMENT OF ED-35 UCATION. Notwithstanding the provisions of Section 49-308, Idaho Code, and36 any other provision of law to the contrary, of the amounts appropriated in37 Section 1 of this act and any other appropriation provided by law from the38 Driver's Training Fund, no more than $150,000 shall be used for standards re-39 view and adoption programs.40

SECTION 19. DATA SHARING -- DEPARTMENT OF EDUCATION. The State Depart-41 ment of Education and the Office of the State Board of Education shall part-42 ner to provide a monthly data file to the Budget and Policy Analysis Division43 of the Legislative Services Office using data stored in the Idaho System for44

16 Educational Excellence. Each data file shall be provided no later than the1 tenth day of each month in an electronic spreadsheet format that allows for2 analysis, formulas, and report building. The final format and content of the3 data file shall be determined by the Budget and Policy Analysis Division of4 the Legislative Services Office. Data that could identify a student's spe-5 cial status or that is protected for privacy concerns shall be omitted, and6 an alternative data point should be provided when possible.7

SECTION 20. ACCOUNTABILITY REPORTS. Funds specifically identified in8 statute or in an appropriation act as intended for a certain purpose may9 be used only for that purpose. Funds provided in this act are subject to10 accountability reports and management reviews in accordance with Section11 67-702, Idaho Code, provided the Legislative Services Office auditor has12 sufficient resources to conduct those reports. State agencies that are13 authorized to contract for outside audits shall submit those reports to the14 Joint Finance-Appropriations Committee when those reports become avail-15 able.16

SECTION 21. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations17 made pursuant to this act are subject to the conditions, limitations, and re-18 strictions specified in this act.19

SECTION 22. An emergency existing therefor, which emergency is hereby20 declared to exist, this act shall be in full force and effect on and after21 July 1, 2026.22