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 law or constitutional provisions.
(2) The state controller shall have power to prescribe and install, to modify from time to time, and to enforce, an accurate and modern system of accounting and financial reporting for the state of Idaho, to cover and include all its financial transactions and all funds, accounts, and property owned by or held in trust or custody of the state, and to that end may take all proceedings and make all investigations necessary to procure the information for said purposes, and may also require the keeping of such books, records and accounts and the making of such reports as he may from time to time prescribe, in and by the office of the state controller, and all other state offices, departments, boards and institutions.
(3) For the purpose of maintaining a uniform statewide accounting and reporting system, the state controller shall define and classify the various funds, accounts, grants and other financial structures. This system shall normally reflect generally accepted governmental accounting principles developed by the governmental accounting standards board or its successor.
History:
[(67-1021) I.C. 67-1018, as added by 1941, ch. 27, sec. 1, p. 51; am. 1976, ch. 42, sec. 14, p. 99; am. 1991, ch. 51, sec. 2, p. 94; am. and redesig. 1994, ch. 181, sec. 15, p. 584.]
Structure Idaho Code
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Section 67-1001 - DUTIES OF CONTROLLER.
Section 67-1001A - DEFINITIONS.
Section 67-1002 - PRESCRIBING FORMS OR REQUIREMENTS — PENALTY FOR DERELICTION.
Section 67-1003 - APPROPRIATION NECESSARY TO AUTHORIZE WARRANT.
Section 67-1004 - CERTIFIED COPIES OF DOCUMENTS AS EVIDENCE.
Section 67-1005 - OFFICIAL BOND.
Section 67-1006 - APPOINTMENT OF DEPUTY.
Section 67-1007 - STATE OFFICERS AND CUSTODIANS OF STATE MONEYS — EXAMINATION.
Section 67-1008 - STATE CONTROLLER TO REPORT DELINQUENT COLLECTORS.
Section 67-1021 - AUTHORITY TO INSTALL ACCOUNTING AND REPORTING SYSTEM FOR STATE.
Section 67-1021A - BUSINESS INFORMATION INFRASTRUCTURE PROJECT.
Section 67-1021B - BUSINESS INFORMATION INFRASTRUCTURE GOVERNANCE.
Section 67-1021C - BUSINESS INFORMATION INFRASTRUCTURE FUND.
Section 67-1022 - WARRANTS, HOW DRAWN — LOST WARRANTS.
Section 67-1023 - CLAIMS AGAINST THE STATE.
Section 67-1024 - REGULATING CLAIMS REQUIRING PAYMENT IN ADVANCE.
Section 67-1025 - ACCOUNT OF ENDOWMENT FUNDS, HOW KEPT.
Section 67-1026 - OFFSETTING OBLIGATIONS AND MAKING NECESSARY ENTRIES.
Section 67-1027 - AUTHORITY TO RECOGNIZE ASSIGNMENTS OF OBLIGATIONS OWING BY STATE.
Section 67-1041 - VOUCHERS AND ACCOUNTS PRESERVED.
Section 67-1042 - INSPECTION OF CONTROLLER’S BOOKS BY LEGISLATURE.
Section 67-1051 - PROCEEDINGS AGAINST DEFAULTERS.
Section 67-1052 - REFUSAL TO MAKE RETURNS AND EXHIBITS — PENALTY.
Section 67-1053 - OBSTRUCTING OR MISLEADING STATE CONTROLLER — PENALTY.
Section 67-1054 - STATE TREASURER A DEFAULTER — REPORT TO GOVERNOR — REMOVAL FROM OFFICE.
Section 67-1056 - REPORT OF EXAMINATION TO GOVERNOR — ACTION AGAINST DELINQUENT OFFICIAL.
Section 67-1075 - UNIFORM ACCOUNTING PRACTICES AND PROCEDURES — LOCAL GOVERNMENTAL ENTITIES.
Section 67-1082 - FINANCIAL STATEMENT — FORM.
Section 67-1083 - FAILURE TO SUBMIT FINANCIAL STATEMENT — PENALTY.
Section 67-1084 - DUTIES OF OFFICERS TO ASSIST STATE CONTROLLER.