Title 67, STATE GOVERNMENT AND STATE AFFAIRS

67-1001. Duties of controller. It is the duty of the state controller: (1) To superintend the fiscal concerns of the state, with its accounting, informational, payroll, and related data processing services. (2) To deliver to the governor and the legislative services office on or …

67-1001A. Definitions. As used in this chapter and other applicable sections of Idaho Code, each of the terms defined in this section shall have the meaning herein given unless a different meaning is clearly required by the context. (1) "Certification" means a written or electron…

67-1002. Prescribing forms or requirements — Penalty for dereliction. It is the duty of the state controller to prescribe the form or style of receipts which must be given by all officers, or their deputies, who are authorized by law to collect fees, license moneys, fines and for…

67-1003. Appropriation necessary to authorize warrant. In all cases of specific appropriations, salaries, pay and expenses, ascertained and allowed by law, found due to individuals from the state, when examined, the state controller must draw warrants upon the treasury for the am…

67-1004. Certified copies of documents as evidence. The state controller must, in addition to his original handwritten signature, keep and use a facsimile signature or electronic signature for the authentication of all papers, writings, and documents required by law to be certifi…

67-1005. Official bond. The state controller must be bonded to the state of Idaho in the time, form and manner prescribed by chapter 8, title 59, Idaho Code.

67-1006. Appointment of deputy. The state controller may appoint such deputies, assistants and employees, and fix the compensation thereof, within the limits of appropriation made therefor, as is necessary.

67-1007. State officers and custodians of state moneys — Examination. The state controller may examine any of the books, papers, accounts, bills, vouchers or other documents of property of any or all of the state officers and custodians of state moneys. He may examine, under oath…

67-1008. State controller to report delinquent collectors. The state controller must report to the legislature, when requested in writing by the presiding officer of either house, a list of all the collectors of revenue, and other holders of public money, whose accounts remain un…

67-1021. Authority to install accounting and reporting system for state. (1) The provisions of this section reserve to the state controller, in order to carry out the provisions and requirements of this section, the authority to establish funds in addition to those required by la…

67-1021A. business information infrastructure project. (1) Notwithstanding any laws to the contrary, the state controller shall engage in a project to modernize and replace the state’s aging business information infrastructure, including its financial, payroll, human capital mana…

67-1021B. business information infrastructure governance. (1) A leadership council for the business information infrastructure program consisting of the governor, the state controller, the speaker of the house of representatives or his designee and the president pro tempore of th…

67-1022. Warrants, how drawn — prohibitions — Lost warrants. (1) All warrants must be drawn in the order prescribed by the state controller. (2) Except for the state controller as the issuing officer, neither the name of any elected public official, nor any electioneering message…

67-1023. Claims against the state. All persons having claims against the state must exhibit the same, with the evidence in support thereof, to the state controller, to be examined, settled and allowed by the board of examiners, within two (2) years after such claims shall accrue,…

67-1024. Regulating claims requiring payment in advance. When an expenditure authorized to be made by any state department, body or officer is of such a nature as to require payment in advance of performance or delivery, then the right of the officer to obtain such service or pro…

67-1025. Account of endowment funds, how kept. The state controller must keep a separate account of each of the endowment funds, and of the interest and income thereof, together with such moneys as may be raised by special tax or otherwise for each purpose.

67-1026. Offsetting obligations and making necessary entries. The state controller shall have power, with the consent of the state board of examiners, whenever he shall determine that any creditor of the state of Idaho or any of its departments, agencies or institutions is indebt…

67-1027. Authority to recognize assignments of obligations owing by state. The authority of the state controller to recognize assignments of obligations owing by the state of Idaho is limited to those assignments as may be specially approved by the state board of examiners.

67-1031. Funds created by regents of University of Idaho and state board of education — State controller to keep records. The state controller is hereby empowered and directed to keep such records as may be necessary and expedient of any and all general or special funds that the …

67-1041. Vouchers and accounts preserved. Evidence of all accounts, vouchers, and/or documents settled, or to be settled, by the state controller or board of examiners must be preserved for not less than two (2) years. After the legislative council has indicated no further need, …

67-1042. Inspection of controller’s books by legislature. All the books, papers, letters, and transactions pertaining to the office of the state controller are open to the inspection of a committee of the legislature, or either branch thereof, who shall examine all the state cont…

67-1051. Proceedings against defaulters. Whenever any person has received moneys, or has money or other personal property which belongs to the state, or has been intrusted with the collection, management, or disbursement of any moneys, bonds, or interest accruing therefrom, belon…

67-1052. Refusal to make returns and exhibits — Penalty. Each and every person required herein to make returns and exhibits to the state controller, who shall refuse or neglect to make such returns or exhibits, or who shall refuse to give such information required by the state co…

67-1053. Obstructing or misleading state controller — Penalty. Any person who shall wilfully obstruct or mislead the state controller in the execution of his duties as by this chapter prescribed, shall be guilty of a felony, and upon conviction thereof, shall be punished by a fin…

67-1054. State treasurer a defaulter — Report to governor — Removal from office. If, at any time, upon an examination being made by the state controller of the books and accounts of the state treasurer, and the funds under his control, it shall be found that the state treasurer i…

67-1055. County treasurer a defaulter — Report to county commissioners — Removal from office. If, at any time, the state controller, upon an examination of the books and accounts of any treasurer of any county, and the funds under the control, or in the custody of, such treasurer…

67-1056. Report of examination to governor — Action against delinquent official. The state controller shall report to the governor the result of his examination, as well as any failure of duty of any public official, as often as he thinks it may be required by public interest. Th…

67-1075. uniform accounting practices and procedures — local governmental entities. (1) It is the duty of the state controller to ensure a uniform system of accounting for local governmental entities as defined in section 67-1076, Idaho Code, and to create and maintain a uniform …

67-1076. local governmental entities central registry — reporting information required — penalties for failure to report. (1) In addition to the provisions applicable to local governmental entities found in section 67-450B, Idaho Code, the provisions of this section also apply to…

67-1081. Submission of annual financial statement to state controller by all taxing units of government — Policies. (1) When requested in addition to any other statement of financial condition required by law, the auditor of every county, and the treasurer of any other taxing uni…

67-1082. Financial statement — Form. The financial report required in section 67-1081, Idaho Code, shall be in a standard form prescribed by the state controller.

67-1083. Failure to submit financial statement — Penalty. The person responsible shall submit the financial report required in section 67-1081, Idaho Code, within one hundred eighty (180) days after the last day of the reporting unit’s fiscal year. Failure to comply with the term…

67-1084. Duties of officers to assist state controller. To enable the state controller to properly perform the services herein required of him, the county commissioners and officers of the several counties, the state treasurer and all other county and state officers, shall afford…

67-1085. agreements entered into by state agencies — reporting. (1) For purposes of this section, "state agency" means any state officer, department, division, bureau, or agency of the state of Idaho. All state agencies shall report to the state controller any agreement entered i…

67-1085A. STATE AGENCY AGREEMENT REPORTING REQUIREMENTS. (1) As used in this section: (a) "Agency" means any state officer, department, division, bureau, or agency of the state of Idaho. (b) "Agreement" includes any legally binding contract, MOU, or MOA entered into by an agency …

67-1101. Uniform classification of receipts and expenditures — Duty of state controller. It shall be the duty of the state controller to adopt and promulgate a uniform classification of revenues and nonrevenue receipts by function and source, and a uniform classification of expen…

67-1102. Receipts and disbursements — Classification — Tabulation by calendar months. It shall be the duty of the state controller to classify, according to the aforesaid standards, all remittances received into the state treasury and all disbursements authorized therefrom, and t…

67-1103. Certificates and claim vouchers to contain data essential to classification. The state controller shall not record the receipt, nor file any claim voucher for disbursement, until all data essential for classification purposes regarding such document is set forth in accor…

67-1104. Annual reports. The state controller shall prepare, annually on a fiscal year basis, exhibits showing the proper detailed classification of all receipts and warrant disbursements, respectively, of each office, department, bureau and institution of the state of Idaho, fol…

67-1201. Duties of treasurer. It is the duty of the treasurer: (1) To receive and keep all moneys belonging to the state not required to be received and kept by some other person. The treasurer may: (a) Name additional or multiple custodians for such moneys. (b) Administer progra…

67-1202. Funds of state board of land commissioners. (1) It is the duty of the treasurer in relation to funds within the control of the state board of land commissioners to receive from and receipt to the board for money and evidences of indebtedness, subject, however, to final p…

67-1203. Establishment of a state treasurer investment ADVISORY board — Members — Qualifications. There is hereby established in the office of the state treasurer a state treasurer investment advisory board, hereinafter referred to as the "investment board." This investment advis…

67-1203A. Board — Appointment of members — Term — Removal — Vacancies — Organization — Quorum — Meetings — Compensation. (1) The members of the board appointed by the governor shall serve for terms of four (4) years, provided that for the first term the governor shall appoint thr…

67-1203B. Recommendation of the types anD kinds of investments. (1) The investment board shall recommend the types and kinds of investments that the state treasurer or an investment manager would utilize to manage the idle moneys and such other moneys as the treasurer is authoriz…

67-1204. Money to be kept in office — Penalty. (1) All state moneys in the custody of the state treasurer not otherwise deposited or invested as is or may be provided by law shall be kept in a secure location in the office of the state treasurer. (2) A violation of this section s…

67-1205. General fund defined — Payment of interest. The general fund consists of moneys received into the treasury and not specially appropriated to any other fund. All necessary interest on registered warrants drawn upon the general fund shall be paid out of the general fund, a…