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, such records may be disposed of unless a specific written request […]
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 controller’s accounts. History: [(67-1042) 1865, p. 190, sec. 15; R.S., sec. 219; […]
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, belonging to, or held in trust by, the state, and fails to render an account […]
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 controller, shall be guilty of a felony, and […]
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 fine of not more than five thousand dollars ($5,000), or […]
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 is a defaulter, it shall be […]
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, as authorized by law, shall find that […]
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 […]
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 […]
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 […]
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 […]
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.]
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. […]
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 […]
