Section 67-1056 – REPORT OF EXAMINATION TO GOVERNOR — ACTION AGAINST DELINQUENT OFFICIAL.
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. The governor may cause the result of any […]
Section 67-1075 – UNIFORM ACCOUNTING PRACTICES AND PROCEDURES — LOCAL GOVERNMENTAL ENTITIES.
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 accounting manual for local governmental entities that reflects best practices, with […]
Section 67-1076 – LOCAL GOVERNMENTAL ENTITIES CENTRAL REGISTRY — REPORTING INFORMATION REQUIRED — PENALTIES FOR FAILURE TO REPORT.
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 local governmental entities. For purposes of section 67-1075, Idaho Code, and this section, "local […]
Section 67-1081 – SUBMISSION OF ANNUAL FINANCIAL STATEMENT TO STATE CONTROLLER BY ALL TAXING UNITS OF GOVERNMENT — POLICIES.
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 unit of government, shall submit to the state controller an annual […]
Section 67-1024 – REGULATING CLAIMS REQUIRING PAYMENT IN ADVANCE.
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 property on behalf of or in the service […]
Section 67-1082 – FINANCIAL STATEMENT — FORM.
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. History: [(67-1082) 1969, ch. 402, sec. 2, p. 1122; am. and redesig. 1994, ch. 181, sec. 32, p. 589.]
Section 67-1025 – ACCOUNT OF ENDOWMENT FUNDS, HOW KEPT.
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. History: [(67-1025) R.S., sec. 207; am. R.C., sec. 104; reen. C.L., […]
Section 67-1083 – FAILURE TO SUBMIT FINANCIAL STATEMENT — PENALTY.
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 terms of this act is a misdemeanor. History: [67-1083, added 1969, ch. […]
Section 67-1026 – OFFSETTING OBLIGATIONS AND MAKING NECESSARY ENTRIES.
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 indebted to the state of Idaho or any of its departments, agencies […]
Section 67-1084 – DUTIES OF OFFICERS TO ASSIST STATE CONTROLLER.
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 all reasonable and needed facilities to the state controller. All officers and […]