Idaho § 67-3501B - DEFINITIONS
Full text of Idaho Idaho Statutes § 67-3501B — DEFINITIONS, with citation guidance and answers to common questions.
§ 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.
[67-3501B, added 2021, ch. 160, sec. 1, p. 443.]
Frequently Asked Questions About Idaho § 67-3501B
What does Idaho Statutes § 67-3501B cover?
Section 67-3501B ("DEFINITIONS") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 67-3501B?
A common citation format is "Idaho Statutes § 67-3501B" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 67-3501B apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.