Bill Analyses and Ratings
Bill Information: H0922 – FY2027 Supplemental Higher Education Appropriations
Bill Summary
House Bill 922 makes supplemental appropriations and reductions to Idaho’s public universities and colleges for fiscal year 2027. Section 1 adds $2,420,200 in new appropriations drawn primarily from endowment income funds: Idaho State University receives $260,100 in personnel funding from the Normal School Endowment Income Fund, and the University of Idaho receives $680,400 in operating expenditures from the University Endowment Income Fund. Additional General Fund appropriations go to Boise State University ($139,400), Idaho State University ($97,800 General Fund plus $113,000 from the Charitable Institutions Endowment Income Fund), Lewis-Clark State College ($355,800 from the Normal School Endowment Income Fund), and the University of Idaho ($273,300 General Fund plus $120,000 and $380,400 from agricultural and scientific endowment funds).
Section 2 simultaneously reduces General Fund operating expenditures by a total of $752,900 across all four institutions: Boise State University loses $295,300, Idaho State University loses $186,300, Lewis-Clark State College loses $61,100, and the University of Idaho loses $210,200. The net effect is to shift a portion of university funding away from the General Fund and toward dedicated endowment income funds, reducing direct taxpayer exposure while maintaining overall institutional funding levels. Section 3 declares an emergency, making the act effective July 1, 2026, the start of the fiscal year.
Overall Assessment
House Bill 922 is a technical appropriations adjustment that restructures FY2027 higher education funding for Idaho’s public universities by replacing $752,900 in General Fund operating expenditures with appropriations drawn from dedicated endowment income funds. The bill’s primary effect is a modest shift in funding composition rather than a meaningful change in total institutional support, but it still directs General Fund dollars to higher education and increases total appropriations to universities by over $2.4 million when endowment funds are included.
The bill scores negatively on two metrics. It raises concerns under the Responsibility in Government metric because it restructures appropriations in a way that obscures the true cost of higher education funding by shifting dollars between fund sources, reducing transparency in how taxpayer resources support public universities. It also conflicts with the Education metric’s explicit opposition to taxpayer funding for programs beyond high school, as the bill maintains and directs General Fund spending to universities while also increasing total higher education appropriations through state-administered endowment funds. All other metrics are unaffected by this narrowly focused higher education appropriations bill.
Rating Breakdown
ARTICLE I. Responsibility in Government (-1)
The bill shifts $752,900 in higher education funding from the General Fund to dedicated endowment income funds, a restructuring that reduces transparency in how taxpayer resources are allocated to public universities. While the move may reduce direct General Fund exposure, it obscures the full fiscal picture by distributing institutional support across multiple fund sources, making it harder for citizens and legislators to assess the true cost of higher education appropriations. This lack of straightforward fiscal accountability modestly conflicts with the principle of responsible, transparent government.
ARTICLE II. Citizen Involvement in Government (0)
This bill is a technical appropriations adjustment with no provisions affecting citizen participation, public comment processes, ballot initiatives, or other mechanisms of civic engagement. It has no impact on this metric.
ARTICLE III. Education (-1)
Section 6 of the metric states: 'We strongly support professional technical and continuing education programs that provide career readiness and college preparation, but do not support using taxpayer funding for programs beyond high school.' The bill appropriates General Fund money (taxpayer funds) to public universities: $139,400 to Boise State University, $97,800 to Idaho State University (General Fund portion), and $273,300 to the University of Idaho (General Fund portion). While the bill also reduces General Fund appropriations by $752,900 in Section 2, the net General Fund change is a reduction. However, the bill's overall purpose is to appropriate additional moneys to colleges and universities totaling $2,420,200 (including endowment funds which are state-administered). The metric explicitly states it does 'not support using taxpayer funding for programs beyond high school.' The bill directs taxpayer-sourced General Fund appropriations to universities, which are programs beyond high school. The net new General Fund appropriations (additions minus reductions) result in a net General Fund reduction, but the bill still maintains and directs General Fund spending to higher education institutions. The added text specifically includes new endowment fund line items that increase total higher education spending. Given the metric's explicit opposition to taxpayer funding beyond high school, and the bill's purpose of appropriating funds to universities, this modestly opposes the metric.
ARTICLE IV. Agriculture (0)
This bill makes no changes to agricultural policy, programs, or funding outside of a minor endowment fund line item for the University of Idaho's agricultural programs, which is a routine appropriations adjustment. It has no substantive impact on this metric.
ARTICLE V. Water (0)
This bill contains no provisions related to water rights, water management, or water policy. It has no impact on this metric.
ARTICLE VI. Natural Resources and Environment (0)
This bill contains no provisions related to natural resources, environmental regulation, or land management. It has no impact on this metric.
ARTICLE VII. Energy (0)
This bill contains no provisions related to energy policy, energy production, or energy regulation. It has no impact on this metric.
ARTICLE VIII. Idaho National Laboratories (0)
This bill contains no provisions related to the Idaho National Laboratories or nuclear research and development. It has no impact on this metric.
ARTICLE IX. Private Property Rights (0)
This bill contains no provisions affecting private property rights, eminent domain, or regulatory takings. It has no impact on this metric.
ARTICLE X. State and Federal Lands (0)
This bill contains no provisions related to state or federal land management, land transfers, or land use policy. It has no impact on this metric.
ARTICLE XI. Wildlife Management (0)
This bill contains no provisions related to wildlife management, hunting, fishing, or related conservation policy. It has no impact on this metric.
ARTICLE XII. Economy (0)
This bill makes modest technical adjustments to higher education appropriations that shift funding between fund sources without meaningfully altering the overall economic environment, tax burden, or regulatory landscape. It has no substantive impact on this metric.
ARTICLE XIII. Health and Welfare (0)
This bill contains no provisions related to health care, welfare programs, or social services. It has no impact on this metric.
ARTICLE XIV. American Family (0)
This bill contains no provisions directly affecting family policy, parental rights, or related social issues. It has no impact on this metric.
ARTICLE XV. Older Americans (0)
This bill contains no provisions related to programs or policies affecting older Americans. It has no impact on this metric.
ARTICLE XVI. Law and Order with Justice (0)
This bill contains no provisions related to law enforcement, criminal justice, or the judicial system. It has no impact on this metric.
ARTICLE XVII. National Defense - Securing the Border (0)
This bill contains no provisions related to national defense, border security, or immigration policy. It has no impact on this metric.
ARTICLE XVIII. Election of Judges and Idaho Supreme Court Justices (0)
This bill contains no provisions related to judicial elections or the selection of Idaho Supreme Court justices. It has no impact on this metric.
ARTICLE XIX. Religious Liberty (0)
This bill contains no provisions related to religious liberty, freedom of conscience, or related rights. It has no impact on this metric.
