2005 Idaho Code - 67-3604 — CLOSING ACCOUNTS BY STATE CONTROLLER

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 36
                     STANDARD APPROPRIATIONS ACT OF 1945
    67-3604.  CLOSING ACCOUNTS BY STATE CONTROLLER. The state controller shall
close his accounts as to all appropriations on the day following the close of
each fiscal year, and transfer all balances unencumbered at the close of
business on the preceding day to the accounts from which such appropriations
are severally made. Error corrections resulting from a fiscal year's
activities may be recorded without legislative authorization in the following
fiscal year, provided the corrections do not exceed five hundred thousand
dollars ($500,000) and are recorded within six (6) months of the end of the
fiscal year. Corrections exceeding five hundred thousand dollars ($500,000) or
discovered more than six (6) months after the end of the fiscal year shall be
approved by the legislature.