SENATE BILL NO. 1337

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Bill Status



S1337......................................by LOCAL GOVERNMENT AND TAXATION
COUNTIES - Amends existing law relating to counties to provide for the
publication of balance sheets and summaries of statements of revenues and
expenditures by boards of county commissioners.

01/23    Senate intro - 1st rdg - to printing
01/24    Rpt prt - to Loc Gov
01/30    Rpt out - rec d/p - to 2nd rdg
01/31    2nd rdg - to 3rd rdg
02/04    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
      Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
      Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst,
      Little, Lodge, Malepeai(Sagness), McGee, McKague, McKenzie, Pearce,
      Richardson, Schroeder, Stegner, Stennett(Thorson), Werk
      NAYS -- None
      Absent and excused -- Siddoway
    Floor Sponsor - Heinrich
    Title apvd - to House
02/05    House intro - 1st rdg - to Loc Gov
02/14    Rpt out - rec d/p - to 2nd rdg
02/15    2nd rdg - to 3rd rdg
02/19    3rd rdg - PASSED - 70-0-0
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
      Chavez, Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
      Harwood, Henbest(Burgoyne), Henderson, Jaquet, Killen, King, Kren,
      Labrador, Lake, LeFavour, Loertscher, Luker, Marriott, Mathews,
      McGeachin, Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick,
      Pence, Raybould, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
      Shepherd(02), Shepherd(08), Shirley, Shively, Smith(24),
      Smith(30)(Stanek), Snodgrass, Stevenson, Thayn, Thomas, Trail, Vander
      Woude, Wills, Wood(27), Wood(35), Mr. Speaker
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Killen
    Title apvd - to Senate
02/20    To enrol
02/21    Rpt enrol - Pres signed
02/22    Sp signed
02/25    To Governor
02/26    Governor signed
         Session Law Chapter 37
         Effective: 07/01/08

Bill Text




                                                                       
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008

                                                                       

                                       IN THE SENATE

                                    SENATE BILL NO. 1337

                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE

  1                                        AN ACT
  2    RELATING TO COUNTIES; AMENDING SECTION 31-819, IDAHO CODE, TO PROVIDE FOR  THE
  3        PUBLICATION  OF BALANCE SHEETS AND SUMMARIES OF STATEMENTS OF REVENUES AND
  4        EXPENDITURES BY BOARDS  OF  COUNTY  COMMISSIONERS;  AND  AMENDING  SECTION
  5        31-2307,  IDAHO  CODE, TO DELETE PUBLICATION PROVISIONS RELATING TO COUNTY
  6        ANNUAL AUDITS.

  7    Be It Enacted by the Legislature of the State of Idaho:

  8        SECTION 1.  That Section 31-819, Idaho Code, be, and the  same  is  hereby
  9    amended to read as follows:

 10        31-819.  PUBLICATION  OF  PROCEEDINGS.  To  cause to be published  monthly
 11    such statement as will clearly give notice to the public of all its  acts  and
 12    proceedings, and, shall include a brief financial summary indicating the total
 13    amount spent from each county fund during the month. A more detailed report of
 14    expenditures  may  be  published if deemed necessary by the board. Annually, a
 15    full financial report shall be prepared and available  for  public  inspection
 16    which shows for each fund the sources of income, expenditures during the year,
 17    current  fund  balances,  and other financial information as determined by the
 18    board. The board shall cause to be published annually not less than  the  con-
 19    solidated  balance  sheet of said annual report Within thirty (30) days of the
 20    annual audit's preparation as provided in section  31-1701,  Idaho  Code,  the
 21    board shall cause to be published a summary of the balance sheet and a summary
 22    of  the statement of revenues and expenditures. Such statements as well as all
 23    other public notices of proceedings of, or to be had  before  the  board,  not
 24    otherwise  specially  provided for, must be published in one (1) issue of such
 25    newspaper published in the county and which newspaper  also  has  the  largest
 26    average  paid  circulation  in  the  county for the last six (6) months of the
 27    prior calendar year of the year in which  such  statements  and  other  public
 28    notices of proceedings are required to be made by this act accordance with the
 29    requirements of chapter 1, title 60, Idaho Code.

 30        SECTION  2.  That  Section 31-2307, Idaho Code, be, and the same is hereby
 31    amended to read as follows:

 32        31-2307.  ANNUAL STATEMENT OF FINANCIAL CONDITION OF COUNTY.  --  PUBLICA-
 33    TION. (1) Every county auditor must, on or before the second Monday in January
 34    of  each year, prepare, in duplicate, an exact and full statement, under oath,
 35    of the financial condition of his county for the fiscal year  last  preceding,
 36    in  such form as prescribed by the board of county commissioners, one of which
 37    statements shall be filed in the office of the county auditor  and  the  other
 38    with the board of county commissioners of the county.
 39        (2)  Within thirty (30) days of the annual audit's preparation, the county
 40    auditor  shall cause to be published a summary of the balance sheet and a sum-
 41    mary of the statement of revenues and expenditures.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 17564

This bill amends Section 31-2307, Idaho Code by deleting the
requirement for counties to publish their annual statement of
fiscal condition. It moves that responsibility to an already
established code section in Section 31-819, Idaho Code. The
county would still be required to publish a summary of the
balance sheet and statement of revenues and expenses with 30 days
after the annual audit is prepared.                         



                           FISCAL NOTE

There will be no fiscal impact to the State General Fund or any
county fund.
    




Contact
Name: Senator Heinrich 
Phone: 332-1355
Idaho Association of Counties
Phone: 345-9126


STATEMENT OF PURPOSE/FISCAL NOTE                        S 1337