🏛️ Issues and Advocacy Training
Courses › Idaho Roads and Highways: Who Builds Them, Who Pays and How to Have a Say

Lesson 10 of 10 · about 30 minutes

How To: Report on a Road Project, Follow the Money and Check the Numbers

You'll be able to

  • Assemble a project file from the plan line through closeout using a key number.
  • Read a bid tabulation and identify questions about competition, estimates and unit prices.
  • Explain the three NEPA classes of action and what to read in each document.
  • Follow road money through ITD's annual report, state budgets, Transparent Idaho and LSO audits.
  • Avoid common statistical traps, such as lane miles versus centerline miles and mismatched percentage bases, and summarize Idaho's key road statistics.

Start here: the short version

  • Every road project leaves a paper trail: a plan line with a key number, an environmental document, plans and an engineer's estimate, an advertisement, a bid tabulation, a contract, change orders, inspection records and a final cost. Most of it is public, and much of it is online.
  • Bid results tell you a lot fast. On ITD's October 6, 2026 District 1 bridge repair contract, five bidders ranged from $1,992,195.08 to $3,088,937.76, with the high bid 155 percent of the low. On a February 2026 US-30 job in Soda Springs, a single bidder came in about 12 percent under the engineer's estimate.
  • Follow the money through ITD's annual report, the State Controller's Transparent Idaho site, local budgets and Legislative Services Office audits. The July 1, 2026 LSO report on uncorrected findings lists one ITD item: a federal finding that ITD had not carried out a required value engineering work plan, marked partially corrected.
  • The lesson ends with "Roads by the numbers," a set of charts summarizing the course: who owns Idaho's 59,240 road miles, where the money comes from, how many bridges are in poor condition, and what was moved to the unfunded list in 2026.

Road projects are among the largest things local and state governments buy, and among the least covered in detail. A typical story reports a ribbon cutting or a traffic delay. The more useful stories ask what the project was supposed to cost, what it did cost, why the difference, who built it, how many companies competed, what the environmental review found, and whether the money could have done more somewhere else. All of those questions can be answered from public records if you know where they are.

This lesson is a reporter's and researcher's guide to Idaho road projects, from a key number in the seven-year plan to the final change order. It then closes the course with a statistical summary. Facts are current as of October 2026. Records systems and links change; if a link fails, ask the agency's public records office for the document by name.

The paper trail of a road project

The paper trail of a road project Plan ITIP/STIP/TIP line key number Environment CE, EA/FONSI, or EIS/ROD Design plans, specs and engineer's estimate Advertise notice; plan holders list Bid opening bid tabulation or abstract Award contract, bonds, DBE commitments Construction change orders, daily reports, payments Closeout final estimate, as-builts, audit
Figure 1. The documents each stage of a road project produces. Sources: ITD bidding page; 23 CFR 771.115; 2025 ITD-LHTAC Stewardship Agreement.

Each stage produces documents. The table lists the main ones, who keeps them and where to look first.

StageKey documentsWhere to look
Planning and programmingITIP and STIP lines with key number, phases, years, fund sources; MPO TIP lines; unfunded listITD ITIP, STIP, MPO websites (Lesson 7)
Environmental reviewCategorical exclusion form, environmental assessment and finding of no significant impact, or environmental impact statement and record of decision; reevaluationsITD project pages, ITD environmental staff, FHWA Idaho Division
DesignConcept reports, public meeting materials, plans, specifications and estimate (PS&E), engineer's estimateProject pages; records request
Advertising and biddingNotice to contractors, plan holders list, bid abstract or tabulationITD Advertised Highway Projects and Bid Results
Award and contractAward notice, signed contract, bonds, DBE commitmentsRecords request
ConstructionChange orders, daily reports, materials test results, progress payments, scheduleRecords request
CloseoutFinal estimate (final payment), acceptance, as-built plansRecords request; state payment data on Transparent Idaho

Start with the key number

ITD identifies each project by a key number, a five-digit (sometimes longer) identifier that follows the project from the ITIP through bidding and payment. The bid result for a US-30 project in Soda Springs, for example, lists Key No. 23931 and Project No. A023(931) (bid result). Once you have the key number, you can match the plan line, the bid result, and later records requests. Local agency projects administered through LHTAC also carry ITD key numbers when they use federal money. ACHD and other local agencies use their own project numbers; find them in the agency's capital or work plan.

ITD posts pages for many larger projects with maps, meeting materials and contact names. Search the project name or route on itd.idaho.gov, and note the project manager's name; that person or the district public information officer is your first call.

Environmental documents

A road project that uses federal money or needs a federal approval must go through review under the National Environmental Policy Act (NEPA). FHWA's rule at 23 CFR 771.115 sorts projects into three classes:

ClassUsed forMain documentWhat to read
Environmental impact statement (EIS)Actions with a "reasonably foreseeable significant effect" on the environment, such as a new freeway on a new routeDraft EIS, final EIS, record of decisionPurpose and need, alternatives considered and rejected, mitigation commitments, comment responses
Categorical exclusion (CE)Actions that "normally do not have a significant environmental effect," such as many resurfacing, safety and bridge projectsCE documentationWhich category was used, any unusual circumstances considered, permits needed
Environmental assessment (EA)Everything that is not an EIS or CE, including projects whose impact is uncertainEA, then a finding of no significant impact (FONSI) or a decision to prepare an EISAlternatives, traffic forecasts, right-of-way and relocations, noise, wetlands, public comments

Most projects are categorical exclusions, which means little public paperwork. Larger projects get EAs and EISs with public hearings. When a long-delayed project restarts, the agency usually prepares a reevaluation to confirm the old analysis still holds. On the US-95 corridor from Dufort Road to Lakeshore Drive near Sandpoint and Sagle, analysis dates to the late 1990s and early 2000s, and ITD planned an environmental reevaluation and preliminary design for completion in 2026, according to the Sandpoint Reader (March 5, 2025). Reevaluations are good stories: traffic, land use and costs change over 20 years.

Bids: the fastest check on cost and competition

Where to find them

ITD's contractor bidding page lists currently advertised projects, bid results with links to bid abstracts, and look-ahead schedules for the next 90 days and 18 months, including LHTAC's local bridge bundle. Plans are distributed through QuestCDN, which also shows plan holders, the companies that downloaded plans. ITD asks the public not to call its advertisement and award office for results; use the posted abstracts or contact the listed staff by email.

Reading a bid result: two real ITD examples

A single-bid job. For Key No. 23931, US-30 from the Soda Springs west city limit to the east city limit in Caribou County (District 5), bids opened February 24, 2026. The engineer's estimate was $13,065,794.34. One company bid: H-K Contractors Inc of Idaho Falls at $11,495,869.00, about $1.57 million or 12.0 percent below the estimate. The contract was awarded March 12, 2026. The results page notes "Bid Abstracts not posted for single bids," so the line-item prices would require a records request.

A competitive job. For the FY27 District 1 bridge repair contract (Key No. 22795, Kootenai and Shoshone counties), bids opened October 6, 2026 (bid tabulation). Five companies bid on 42 items:

ITD Key No. 22795 bids, Oct 6, 2026 Coldwater Group, Inc. $1.99M MJ Hughes Construction $2.46M Granite Construction Co. $2.61M N. A. Degerstrom, Inc. $2.77M Combined Construction, Inc. $3.09M Percent of low bid: 100.0, 123.7, 131.0, 139.2, 155.1.
Figure 2. Total bids on the FY27 District 1 bridge repair contract (Kootenai and Shoshone counties), 42 bid items. The engineer's estimate was not shown on the tabulation. Source: ITD bid tabulation abst22795.pdf.

The line items show why totals alone can mislead. For concrete bridge deck removal, Class B (450 square yards), unit prices ranged from $10 (Coldwater Group) to $850 (N. A. Degerstrom). For temporary traffic control steel plates (lump sum), bids ranged from $9,924 (Granite) to $105,000 (Degerstrom). Wide spreads on single items can reflect different construction methods, risk pricing, or an intentional "unbalanced" bid that puts money on items the bidder expects to grow. Agencies review the low bid for unbalancing before award. The tabulation did not include the engineer's estimate; request it to compare.

What to check on any bid result

  • Number of bidders. One or two bidders can mean a specialized job, a remote location, a busy construction season, or a scope few firms can handle. Track it over time and by district.
  • Low bid versus estimate. A low bid well over the estimate may mean the estimate was stale or the market is tight. Agencies may reject all bids and rebid.
  • Spread among bidders. A tight spread suggests the work was well defined. A wide spread invites questions about scope clarity.
  • Unit prices on major items. Compare against other recent ITD tabulations for asphalt, concrete, excavation and traffic control.
  • Disadvantaged business enterprise (DBE) commitments on federally funded jobs. ITD publishes a DBE program update.

Contracts and change orders

The award price is not the final cost. Change orders adjust quantities, add or delete work, settle differing site conditions and extend time. Ask for:

  • Every change order, with its amount, reason and approval date.
  • The cumulative change as a percentage of the original contract.
  • Time extensions and any liquidated damages (daily charges for late completion) assessed or waived.
  • The final estimate, which is the final payment record, and the final contract amount.

For local federal-aid projects administered by LHTAC, the 2025 ITD-LHTAC Stewardship Agreement requires ITD concurrence for change orders above plus or minus $500,000. That threshold makes a good records request: "all change orders on LHTAC-administered projects requiring ITD concurrence since October 2025."

Measuring cost overruns fairly

There are three common baselines, and they give different answers:

BaselineWhat it measuresWatch out for
Early plan estimate (ITIP line years earlier)Growth in total project cost, including scope changes and inflationScope often changes; early estimates may exclude right-of-way or utilities
Engineer's estimate at bidHow the market priced the final designEstimates can lag fast-moving material prices
Award amountConstruction changes after the contractExcludes design, right-of-way and agency staff costs

State which baseline you use, and separate inflation from scope growth when you can. ITD's 2025 annual report, for example, notes that snowplow truck prices rose 77 percent since 2022, a reminder that cost growth is not always mismanagement.

Inspection and quality records

During construction, inspectors keep daily reports, and materials labs test asphalt, concrete and soils. For LHTAC-administered projects, LHTAC acts as ITD's representative for construction administration, inspection and testing under the stewardship agreement. For bridges, the National Bridge Inventory (NBI) records condition ratings from periodic inspections. FHWA's 2025 Bridge Condition by Owner table gives Idaho's counts of good, fair and poor bridges by owner; request a specific bridge's latest inspection report from its owner. If a road or bridge fails early, these are the records that show whether the work met specifications.

Following the money

ITD's annual report

The 2025 ITD Annual Report covers state fiscal year 2025. It reports $1,241.2 million in total funds received: $493.0 million federal reimbursements, $432.5 million state highway and aeronautics funds, $196.4 million from the Strategic Initiatives Program Fund, $104.0 million from TECM, and $15.3 million local. It reports $1.04 billion paid out on contract construction, 12,276 lane miles to maintain, 1,850 bridges (53.3 percent over 50 years old), 87 percent of pavement and 82 percent of bridges in good or fair condition, and 358 statewide projects delivered over five fiscal years. It says $400 million of the $1.04 billion contract construction payout came from TECM bonds, and it reports GARVEE debt service of $111 million in FY2023 (including a prepaid July FY2024 payment) and $16 million in FY2024. Treat an agency annual report as the agency's own account; check key figures against budgets and audits.

State and local budgets

ITD's appropriation passes as a bill each session. For fiscal 2027, Senate Bill 1426 provided about $98.9 million in additional appropriations and allowed up to $300 million in unspent fiscal 2026 highway and TECM funds to carry over for construction and right-of-way; JFAC's March 10, 2026 minutes record the motions and votes. (East Idaho News linked the loss of the $275 million to S1426, but S1426 did not itself eliminate that money. The $275 million was a one-time General Fund transfer for fiscal 2026 in S1218 (2025, session law chapter 337, signed April 14, 2025): $165 million to the Strategic Initiatives Program Fund and $110 million to the Local Highway Distribution Fund. It stopped because no 2026 bill repeated the transfer for fiscal 2027. See Lesson 4.) Highway district and county budgets are adopted each summer; see Lesson 6 and the budget cycle.

Transparent Idaho

Transparent Idaho, run by the Idaho State Controller's Office, offers searchable public financial data, interactive charts and reports. Where it offers spending detail, use it to look up state payments, including to contractors, and compare them against contract amounts; confirm what the site currently covers before relying on it. Local government data on the site varies; for highway districts and counties, the adopted budget and annual audit are usually more complete.

Audits

The Legislative Services Office (LSO) Audit Division audits state agencies and the statewide financial statements and single audit of federal programs. Its annual Report on Uncorrected Findings, dated July 1, 2026, summarizes findings still open as of December 31, 2025. It lists one ITD item, from the FY2023 Single Audit (Finding 226): ITD did not develop and carry out a value engineering work plan as federal regulations require for the Highway Planning and Construction grant. It is marked partially corrected. Value engineering is a structured review of a project's design to cut cost without losing function, required on larger federal-aid projects, so the finding is worth asking about.

Statewide audits have also been delayed. The Idaho Capital Sun reported on November 5, 2025 that the FY2024 statewide audit was completed nine months late and included eight qualified opinions, largely because documentation was not adequate for auditors to verify accuracy; the article tied many of the problems to the switch to Luma, the state's new accounting system. The article did not mention ITD specifically. Local highway districts must have their own annual audits; request the most recent audit and management letter.

The Legislature's Office of Performance Evaluations studied ITD in a January 2009 performance audit, with follow-ups in 2011 and 2012. It is dated, but useful for how ITD's management questions were framed then.

Checking the numbers: common traps

TrapExample from this courseHow to handle it
Lane miles versus centerline milesITD maintains 12,276 lane miles (2025 annual report); FHWA counts 4,945 centerline miles owned by the state highway agency (HM-10, 2024)Say which you mean. A four-lane mile is four lane miles
Different bridge countsITD's annual report lists 1,850 bridges; FHWA's NBI lists 1,369 state-owned bridges in IdahoNBI counts only structures meeting the federal bridge definition and assigns them by owner. Agency counts may include other structures. Cite the source and definition
Different bases for percentagesEast Idaho News reported the Strategic Initiatives fund was about 18 percent of ITD revenue in 2025; in ITD's annual report, $196.4 million is 15.8 percent of total funds receivedAsk what the denominator is. Revenue, funds received and budget are different totals
Forecast versus actualThe Division of Financial Management's FY2025 Highway Distribution Account table was marked as a forecastUse actuals when available; label forecasts
Fiscal yearsState fiscal year runs July to June; federal and most local fiscal years run October to SeptemberName the fiscal year system in every figure
Project countsThe July 2026 draft plan: 68 highway projects moved to unfunded plus 12 TECM projects not advanced to bonding, 80 in total. The Statesman story's lead said "nearly 70," which counts only the 68 highway projectsGo to the primary list and count
Nominal versus real dollarsFederal fuel taxes unchanged since 1993 have lost about 74 percent of purchasing power (CRS)Adjust for inflation when comparing across years and say which index

For more on handling statistics, see Data and Statistics.

Example: Turning a bid tabulation into a story

This uses the real ITD bid tabulation for Key No. 22795, the FY27 District 1 bridge repair contract that opened October 6, 2026.

What the document shows: five bidders, low bid $1,992,195.08 (Coldwater Group, Inc.), high $3,088,937.76 (Combined Construction, Inc.), a 55 percent spread. The tabulation lists 42 items, mostly concrete overlay, deck removal and repair work on bridges in Kootenai and Shoshone counties.

Questions to ask ITD: What was the engineer's estimate? Which bridges are included, and what are their NBI condition ratings? Why are these repairs being done now, given that the 2026 plan shifted money toward preservation? Was the low bid reviewed for unbalanced pricing, given the $10 versus $850 spread on Class B deck removal? When will work start?

Records to request: the engineer's estimate, the bridge list and latest inspection reports, the award recommendation memo, and, after construction, all change orders and the final estimate.

The angle: With expansion projects moved to "unfunded," bridge and pavement preservation is where ITD's 2027 construction money is going. A tabulation like this shows what preservation costs and how much competition there is for it.

How to: Assemble a project file

  1. Find the key number in the ITIP or MPO TIP, or the local project number in the agency's capital plan.
  2. Download the plan line from the current and prior years' ITIP to see how cost and schedule changed.
  3. Find the environmental class and document. Ask ITD's district office or the local agency.
  4. Find the bid result and tabulation on ITD's bidding page.
  5. Request the engineer's estimate, contract, change orders, progress payments and final estimate.
  6. Check vendor payments on Transparent Idaho for state projects.
  7. Build a timeline: programmed, environmental decision, advertised, bid, awarded, completed.

How to: Read a bid tabulation in ten minutes

  1. Note the project, key number, letting date, county and district.
  2. Count the bidders and list totals from low to high. Compute each as a percentage of the low bid (ITD's tabulations show this).
  3. Compare the low bid to the engineer's estimate, if shown, or request it.
  4. Scan the largest-dollar items for wide unit price spreads.
  5. Check for lump-sum items (marked on the tabulation) that hide quantities.
  6. Note the status: certified, awarded, or rejected.

How to: Request change orders and final costs

  1. Identify the custodian: ITD for state projects (use its records portal), or the local agency.
  2. Ask for "all executed change orders, including amount, justification and approval date, and the final estimate for Key No. [number]."
  3. Expect a response within three working days, or a written notice extending to ten working days, under Idaho Code 74-103 (longer for nonresidents).
  4. If records are withheld, ask the agency to cite the exemption. See Idaho Public Records Requests.

How to: Check an environmental document

  1. Identify the class: CE, EA or EIS.
  2. Read the purpose and need statement. It defines which alternatives are considered reasonable.
  3. Read the alternatives section, including those dismissed and why.
  4. Find the traffic forecasts and their base year. Old forecasts are a frequent issue in reevaluations.
  5. List the mitigation commitments and later check whether they were built.
  6. Read the comment responses to see what the public raised and how the agency answered.

Myth: "The low bid is what the project will cost."

The low bid is the starting contract price for construction only. Design, environmental work, right-of-way, utilities and agency staff time are separate, and change orders adjust the contract. Report the full cost when you can, and say which costs you are including.

Myth: "A single bid means something is wrong."

Sometimes it does, but not always. The single bid on Key No. 23931 in Soda Springs came in about 12 percent below the engineer's estimate. Remote locations, specialized work and busy seasons all reduce competition. Track bidder counts over many projects before drawing conclusions, and ask the agency how it decides whether to accept a single bid.

Reporting angle

  • Build a spreadsheet of every ITD bid result for the last two years: key number, district, date, number of bidders, low bid, estimate. Look for districts or work types with consistently few bidders.
  • Ask ITD about the status of the value engineering finding (FY2023 Single Audit Finding 226) and which projects since then received value engineering studies.
  • Compare the 2025 unfunded list projects' earliest ITIP cost estimates with their latest; measure how much costs grew while they waited.
  • Request the final cost of five completed ITD projects and five ACHD projects and compare each to the award amount.
  • Follow LHTAC-administered change orders over $500,000 that needed ITD concurrence.

Research angle

Roads by the numbers

This section summarizes the course in charts. Each figure gives its source and date. Use them as a starting point and check for newer data before you publish.

Who owns Idaho's roads

Idaho had 59,240 miles of public roads in 2024, according to FHWA table HM-10. The state highway agency owns 4,945 miles (about 8 percent), but those miles carry much of the traffic. Counties own 18,575 miles, and "other jurisdictions," which in Idaho largely means highway districts, own 12,045. Federal agencies, mostly the Forest Service, own 15,907 miles.

Idaho public road miles by owner, 2024 County 18,575 mi Federal agencies 15,907 mi Other jurisdictions (mostly highway districts) 12,045 mi Cities and towns 7,765 mi State (ITD) 4,945 mi Total 59,240 miles, including 3 miles unreported. Centerline miles, not lane miles.
Figure 3. Who owns Idaho's public roads, in centerline miles, rural and urban combined. ITD separately reports 12,276 lane miles of state highway. Sources: FHWA Highway Statistics 2024, table HM-10 (October 17, 2025); 2025 ITD Annual Report.

Where state road money goes

The Highway Distribution Account collects state fuel taxes and registration fees and splits them under Idaho Code. For fiscal 2025, the Division of Financial Management's forecast showed $546.8 million to distribute: $325.0 million to ITD, $217.6 million to local governments (30 percent of the local share to cities and 70 percent to counties and highway districts), and $4.2 million to the Idaho State Police as its share was phased out under S1201 (2019) (DFM table). The fuel tax rate was 32 cents per gallon. In 2026 the Legislature passed H716 (session law chapter 98, signed March 20, 2026), which rewrote Idaho Code 40-701 so all Highway Distribution Account user fees follow a single 60 percent state and 40 percent local split. Its statement of purpose says the State Police shift to the general fund was implemented from fiscal 2021 to fiscal 2025 and that the bill does not change the 60/40 split. (An earlier version, H535, was introduced but did not advance.)

Highway Distribution Account, FY2025 forecast Total to distribute: $546.8 million (fuel taxes, registration and other user fees) ITD (59.4%) Counties and highway districts (70% of local) (27.8%) Cities (30% of local) (11.9%) Idaho State Police (being phased out) (0.8%) LHTAC (0.1%) ITD also receives a separate 7% fuel tax share ($19.5M forecast).
Figure 4. Where state fuel tax and registration revenue goes, in millions, fiscal 2025 forecast. Source: Idaho Division of Financial Management, State-Raised Highway User Revenue table, FY2025 budget.

Where ITD's money came from in fiscal 2025

ITD funds received by source, FY2025 (millions) Federal reimbursements $493.0M State highway and aeronautics funds $432.5M Strategic Initiatives Program Fund $196.4M TECM $104.0M Local $15.3M Total $1,241.2M. No 2026 bill repeated the one-time FY2026 transfer.
Figure 5. ITD's funds received in state fiscal year 2025. The highlighted Strategic Initiatives source (15.8 percent of the total) was ITD's share of the Leading Idaho initiative in FY2023 through FY2025, per the report's footnote. For FY2026 the Legislature provided a one-time $275 million General Fund transfer (S1218, 2025), and no 2026 bill repeated it for FY2027. Source: 2025 ITD Annual Report.

Bridges

FHWA's 2025 inventory counts 4,646 Idaho bridges: 1,468 good, 2,928 fair and 250 poor (5.4 percent). Poor bridges are concentrated among local and federal owners: 29 of 1,369 state bridges are poor (2.1 percent), compared with 95 of 1,571 county bridges (6.0 percent) and 63 of 731 federal and tribal bridges (8.6 percent). By deck area, 69,356 of 1,846,239 square meters are poor (3.8 percent).

Idaho bridges by owner and condition, 2025 All bridges Poor condition County 1,571 total, 95 poor (6.0%) State 1,369 total, 29 poor (2.1%) Federal/Tribal 731 total, 63 poor (8.6%) Other local agency 675 total, 45 poor (6.7%) City 278 total, 18 poor (6.5%) Statewide: 4,646 bridges, 250 poor (5.4%). Small owner groups omitted.
Figure 6. Bridge counts and poor-condition bridges by owner in Idaho, from the National Bridge Inventory. State park, other state agency, private and unknown owners (22 bridges, none poor) are omitted. Source: FHWA Bridge Condition by Owner 2025.

The 2026 unfunded list

ITD's draft FY2027-2033 plan, released in July 2026, assumes no Strategic Initiatives money through 2033. The one-time $275 million fiscal 2026 transfer in S1218 (2025) ($165 million for state highways and $110 million for local highway districts) was not repeated by the 2026 Legislature. The draft moved 68 highway projects, about $1.3 billion, to "unfunded" and left 12 TECM projects, about $1.5 billion, without bonding: 80 projects and nearly $2.8 billion in all, according to the Idaho Statesman via East Idaho News (July 5, 2026). The story's lead rounded the 68 highway projects to "nearly 70." Fourteen projects in ITD District 3 were proposed for the unfunded list, and more than $500 million in southwest Idaho projects made the list. Projects already funded and under construction, such as the Idaho 16 extension, were not affected. ITD's current program dedicates about $200 million a year to pavement preservation and $100 million a year to bridges (East Idaho News, July 18, 2026).

ITD draft plan, July 2026: what moved off the table Highway projects moved to unfunded (68) $1.3B TECM projects not advanced to bonding (12) $1.5B FY2026 one-time transfer not repeated for FY2027 $0.275B Combined unfunded and unbonded: nearly $2.8 billion across 80 projects.
Figure 7. The 2026 unfunded list in context. The $275 million was split $165 million for state highways and $110 million for local highway districts. Sources: Idaho Statesman via East Idaho News, July 5, 2026; S1218 (2025).

Key figures at a glance

MeasureFigureSource and date
Public road miles in Idaho59,240FHWA HM-10, 2024
State highway lane miles maintained by ITD12,276ITD Annual Report, FY2025
State fuel tax, gasoline and diesel32 cents per gallonDFM highway user revenue table, FY2025
Highway Distribution Account to distribute$546.8 million (forecast)DFM, FY2025
ITD total funds received$1,241.2 millionITD Annual Report, FY2025
Federal formula apportionment (core programs)$410.2 millionFHWA N 4510.911, FY2026
Bridge Formula Program$45.0 million ($6.75 million off-system)FHWA N 4510.907, FY2026
Federal share on most Idaho projects92.66 percent (7.34 percent match)FHWA N 4540.12; LHTAC
Bridges rated poor250 of 4,646 (5.4 percent)FHWA NBI, 2025
Projects moved to unfunded or unbonded80 projects, about $2.8 billionIdaho Statesman/East Idaho News, July 2026
ACHD single-family impact fee$5,803 (effective March 1, 2026)BoiseDev, December 2025
ACHD FY2027 budgetAbout $261 millionBoiseDev, August 27, 2026
Traffic deaths in 2025252ITD 2025 crash report via East Idaho News
Federal surface transportation extensionThrough December 11, 2026H.R. 6500, signed September 2, 2026

Where this fits in the rest of the course

This lesson draws on all the others: ownership in Lesson 1, revenue in Lesson 2, the constitutional fund limits in Lesson 3, bonds and the Strategic Initiatives fund in Lesson 4, the ITIP and unfunded list in Lesson 5, highway districts in Lesson 6, federal money in Lesson 7, impact fees in Lesson 8 and advocacy in Lesson 9.

Related courses: Idaho Public Records Requests, Idaho Open Meetings, Local Government (including reading a tax bill), Idaho Property Taxes, Urban Renewal and Economic Development, Data and Statistics, the Idaho Constitution course for Article VII, section 17, and Budgets and Fiscal Duty for elected officials.

Check yourself

1. On ITD's October 6, 2026 District 1 bridge repair contract (Key No. 22795), what was the high bid as a percentage of the low bid?

2. Under 23 CFR 771.115, which class of NEPA action covers projects that normally do not have a significant environmental effect?

3. Which ITD item appears in the LSO Report on Uncorrected Findings dated July 1, 2026?

4. ITD reports 12,276 lane miles; FHWA reports 4,945 miles owned by the state highway agency. Why the difference?

5. According to FHWA's 2025 bridge inventory, about what share of Idaho's 4,646 bridges are in poor condition?

Terms in this lesson

Key number
ITD's project identifier that links a project's plan line, bids, contract and payments.
Engineer's estimate
The agency's estimate of construction cost before bidding; the benchmark for judging bids.
Bid tabulation
A document listing every bidder's unit prices and totals for each item on a project.
Unbalanced bid
A bid with unit prices far above or below cost on some items, often placed on items the bidder expects to change.
Change order
A written modification to a construction contract that changes work, quantities, price or time.
Final estimate
The final payment record that shows what a construction contract actually cost.
Categorical exclusion (CE)
A NEPA class for actions that normally do not have significant environmental effects.
Value engineering
A structured review of a project's design to reduce cost without reducing function, required for certain federal-aid projects.
Lane mile
One mile of one traffic lane; a mile of four-lane road is four lane miles.
National Bridge Inventory (NBI)
FHWA's database of bridges on public roads, with condition ratings by owner.

Full glossary

Sources