67-3501B. DEFINITIONS. The terms defined in this section shall have the following meanings, unless the context clearly indicates another meaning:
(1) "Account category" means a grouping of transactions for the purposes of identifying expenditure classifications, including personnel costs, operating expenditures, capital outlay, and trustee and benefit payments.
(2) "Appropriation" means a provision of legal authority given by the legislature that permits a department, office, or institution of the state to draw moneys from the state treasury for an object or demand against the state that is specified by amount, program, account category, fund, and period.
(3) "Encumbrance" means the recognition of a commitment that is a reduction against a current year appropriation and will subsequently become an expenditure when a good or service is received.
(4) "Executive carry forward" means an increase in the current year appropriation resulting from an unliquidated encumbrance balance from a prior fiscal year.
(5) "Fund" means a category of moneys in the treasury from which appropriations are made and the use of which is prescribed by law.
(6) "Program" means an activity or function of a department, office, or institution of the state, or a grouping thereof, for which appropriations are made and expenditures are reported.
History:
[67-3501B, added 2021, ch. 160, sec. 1, p. 443.]
Structure Idaho Code
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Section 67-3501 - BUDGET FUNCTION.
Section 67-3501A - CHAPTER PROVISIONS — ADMINISTRATION.
Section 67-3501B - DEFINITIONS.
Section 67-3502 - FORMAT AND PREPARATION OF ANNUAL BUDGET REQUESTS.
Section 67-3504 - DUTIES OF ADMINISTRATOR OF THE DIVISION.
Section 67-3505 - BUDGET INFORMATION SUBMITTED TO GOVERNOR.
Section 67-3506 - GOVERNOR TO TRANSMIT BUDGET DOCUMENT.
Section 67-3507 - EXECUTIVE BUDGET.
Section 67-3508 - EXPENDITURE ACCOUNT CATEGORIES.
Section 67-3509 - TIME WHEN APPROPRIATION AVAILABLE.
Section 67-3510 - EXPENDITURE ACCOUNT CATEGORIES MADE TO CONFORM.
Section 67-3511 - TRANSFER OF LEGISLATIVE APPROPRIATIONS.
Section 67-3512 - REDUCTION OF LEGISLATIVE APPROPRIATIONS.
Section 67-3512A - TEMPORARY REDUCTION OF SPENDING AUTHORITY.
Section 67-3513 - COMMITTEES OF LEGISLATURE TO CONSIDER BUDGET.
Section 67-3514 - APPROPRIATION BILLS TO BE PREPARED BY JOINT FINANCE-APPROPRIATIONS COMMITTEE.
Section 67-3516 - APPROPRIATION ACTS DEEMED FIXED BUDGETS — RATE OF EXPENDITURE.
Section 67-3518 - INVESTIGATION OF REQUESTS BY ADMINISTRATOR.
Section 67-3519 - EMPLOYEE POSITIONS — PROCEDURE FOR FILLING.
Section 67-3531 - ANNUAL STATEWIDE INDIRECT COST ALLOCATION PLAN.
Section 67-3532 - TECHNOLOGY INFRASTRUCTURE STABILIZATION FUND.
Section 67-3533 - FEDERAL AMERICAN RESCUE PLAN ACT OF 2021 — COGNIZABLE FUNDS — LEGISLATIVE INTENT.