Idaho Code
Idaho Code § 20-102A (2026)
Penitentiary earnings reserve fund.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Penitentiary earnings reserve fund.
(1) There is established in the state treasury the penitentiary earnings reserve fund. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The fund shall consist of the following:
(a) All earnings of the penitentiary permanent endowment fund;
(b) Proceeds of the sale of timber growing upon penitentiary endowment lands;
(c) Proceeds of leases of penitentiary endowment lands;
(d) Proceeds of interest charged upon deferred payments on penitentiary endowment lands or timber on those lands; and
(e) All other proceeds received from the use of penitentiary endowment lands and not otherwise designated for deposit in the penitentiary permanent endowment fund.
(2) Moneys shall be distributed out of the penitentiary earnings reserve fund only to support the beneficiaries of the penitentiary endowment, including distributions by the state board of land commissioners to the penitentiary permanent endowment fund and the penitentiary income fund; provided, that funds shall not be appropriated by the legislature from the penitentiary earnings reserve fund except to pay for administrative costs incurred managing the assets of the penitentiary endowment including, but not limited to, real property and monetary assets.
Notes of Decisions
Cited in 1
case, 2015–2015 · leading case: Barry Searcy v. State Bd of Corr., No. 41216 (Idaho Ct. App. Jan. 14, 2015).
Barry Searcy v. State Bd of Corr., No. 41216 (Idaho Ct. App. Jan. 14, 2015). “Searcy also cites I.C. §§ 20-102A, 20-103, and 20-241 in support of this argument.”
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