Idaho § 67-3604 - Closing accounts by state controller
Full text of Idaho Idaho Statutes § 67-3604 — Closing accounts by state controller, with citation guidance and answers to common questions.
§ 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.
[67-3604, added 1945, ch. 48, sec. 4, p. 61; am. 1970, ch. 65, sec. 1, p. 153; am. 1977, ch. 99, sec. 3, p. 213; am. 1994, ch. 180, sec. 212, p. 552; am. 2001, ch. 60, sec. 1, p. 111.]
Frequently Asked Questions About Idaho § 67-3604
What does Idaho Statutes § 67-3604 cover?
Section 67-3604 ("Closing accounts by state controller") 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 § 67-3604?
A common citation format is "Idaho Statutes § 67-3604" (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 § 67-3604 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.