STATEMENT OF PURPOSE
RS28897C1 / S1204
This legislation addresses the federal American Rescue Plan Act of 2021 (ARPA) in four ways.
First, Section 1 declares cognizable any funding from the ARPA that is, or will be, directed to any Idaho state
agency and sets aside the noncognizable provisions of Section 67-3516(2), Idaho Code. As a result, these
federal funds will not be able to be approved for expenditure by the Division of Financial Management and the
Board of Examiners and would require legislative appropriation for expenditure.
Second, and within Section 1, there is legislative intent that provides guiding principles on the appropriation
and expenditure of ARPA funds.
Third, Sections 2 and 3 create two funds from which to appropriate and expend ARPA funding. One fund
is to account for receipts and disbursements of ARPA funding and the other is to be used for cost recovery or
reimbursement of funds. Expenditure from these funds will be by appropriation only and will allow for tracking
of these ARPA funds separately from other federal funding and previous COVID-19 federal funding, such as
from the CARES Act.
Lastly, Section 4 provides an emergency clause that will make this act in full force and effect upon passage and
approval.
FISCAL NOTE
There is no fiscal impact to the General Fund or any local funding due to this legislation because it sets aside
current processes for noncognizable funding and continues with existing processes for creating new accounting
funds.
Contact:
Paul Headlee, Division Manager
LSO, Budget & Policy Analysis Division
(208) 334-4746
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 04/13/2021, 9:20 AM