idaho seal web small 2

(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;
(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) "Public record" shall have the same meaning as set forth in chapter 1, title 74, Idaho Code.
(2) (a) No later than December 1, 2011, each education provider shall develop and maintain a publicly available website where the education
provider's expenditures are posted in a nonsearchable PDF format, a searchable PDF format, a spreadsheet or in a database format.
(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;
(iv) A description of the purpose of the expenditure, unless the expenditure is self-describing;
(v) Supporting contracts and performance reports upon which the expenditure is related when these documents already exist;
(vi) To the extent possible, a unique identifier for each expenditure;
(vii) The annual budget approved by the education provider's governing board, to be posted within thirty (30) days after its approval; and
(viii) Any current master labor agreements approved by the education provider's governing board.
(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) The education provider shall:
(a) Update the expenditures contained on the internet based website at least monthly;
(b) 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;
(c) Make the internet based website easily accessible from the main page of the education provider's website; and 
(d) The website shall include those records beginning on the effective date of this act on July 1, 2011, and all data prior to that date shall be
available by way of a public records request.