2003 Legislation
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SENATE BILL NO. 1071 – Cities, internal accounting control

SENATE BILL NO. 1071

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Daily Data Tracking History



S1071.........................................by LOCAL GOVERNMENT AND TAXATION
CITIES - ACCOUNTING CONTROLS - Amends existing law to provide that prior to
payment, all claims against the city shall be approved by the city council; to
provide that the city council shall establish and maintain an adequate and
reasonable system of internal accounting controls; and to authorize payment of
claims by electronic means.
                                                                        
02/06    Senate intro - 1st rdg - to printing
02/07    Rpt prt - to Loc Gov
02/11    Rpt out - rec d/p - to 2nd rdg
02/12    2nd rdg - to 3rd rdg
02/17    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason, Bailey, Brandt, Bunderson, Burkett, Burtenshaw,
      Calabretta, Cameron, Compton, Darrington, Davis, Gannon, Geddes, Goedde,
      Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai, Marley,
      McKenzie, McWilliams, Noble, Pearce, Richardson, Schroeder, Sorensen,
      Stegner, Stennett, Sweet, Werk, Williams
      NAYS -- None
      Absent and excused -- Noh
    Floor Sponsor - Bunderson
    Title apvd - to House
02/18    House intro - 1st rdg - to Loc Gov
02/27    Rpt out - rec d/p - to 2nd rdg
02/28    2nd rdg - to 3rd rdg
03/03    3rd rdg - PASSED - 65-1-4
      AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, Black,
      Block, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Crow, Cuddy,
      Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18),
      Field(23), Garrett, Harwood, Henbest, Jaquet, Jones, Kellogg, Kulczyk,
      Lake, Langford, Langhorst, Martinez, McGeachin, McKague, Meyer, Miller,
      Mitchell, Moyle, Naccarato, Nielsen, Raybould, Ring, Ringo, Roberts,
      Robison, Rydalch, Sayler, Schaefer, Shepherd, Shirley, Skippen,
      Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Tilman, Trail,
      Wills, Wood, Mr. Speaker
      NAYS -- Ridinger
      Absent and excused -- Bieter, Boe, Gagner, Sali
    Floor Sponsor - Eskridge
    Title apvd - to Senate
03/04    To enrol
03/05    Rpt enrol - Pres signed
03/06    Sp signed
03/07    To Governor
03/13    Governor signed
         Session Law Chapter 69
         Effective: 03/13/03

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1071
                                                                        
                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO CITY FINANCES; AMENDING SECTION 50-1017, IDAHO  CODE,  TO  PROVIDE
  3        THAT PRIOR TO PAYMENT ALL CLAIMS AGAINST THE CITY SHALL BE APPROVED BY THE
  4        CITY COUNCIL AND THE CITY COUNCIL SHALL ESTABLISH AND MAINTAIN AN ADEQUATE
  5        AND  REASONABLE  SYSTEM  OF INTERNAL ACCOUNTING CONTROLS; AMENDING SECTION
  6        50-1018, IDAHO CODE, TO AUTHORIZE PAYMENT OF CLAIMS  BY  ELECTRONIC  MEANS
  7        UPON APPROVAL; AND DECLARING AN EMERGENCY.
                                                                        
  8    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  9        SECTION  1.  That  Section 50-1017, Idaho Code, be, and the same is hereby
 10    amended to read as follows:
                                                                        
 11        50-1017.  PRESENTATION OF CLAIMS. All claims against  the  city  shall  be
 12    approved  by the city council prior to the payment of such claims and the city
 13    council shall establish and maintain an  adequate  and  reasonable  system  of
 14    internal accounting controls. No costs shall be recovered against such city in
 15    any  action  brought  against it for any unliquidated claim which has not been
 16    presented to the city council for payment, nor upon claims  allowed  in  part,
 17    unless  the  recovery  shall be for a greater sum than the amount allowed with
 18    interest due.
                                                                        
 19        SECTION 2.  That Section 50-1018, Idaho Code, be, and the same  is  hereby
 20    amended to read as follows:
                                                                        
 21        50-1018.  PAYMENT  OF  CLAIMS.  Upon  allowance  approval of claims by the
 22    council, payment may be ordered by warrant or by electronic means,  signed  by
 23    or authorized by the mayor and clerk or by check or by electronic means signed
 24    by or authorized by the mayor and treasurer. The order for their payment shall
 25    specify the particular fund or appropriation out of which they are payable, as
 26    specified  in  the  annual  appropriation  bill.  In the absence of sufficient
 27    funds, the council may, by resolution, order payment of claims by  money  bor-
 28    rowed by either:
 29        (1)  Registered warrants as provided in section 31-2125, Idaho Code, or
 30        (2)  By issuing its tax anticipation notes as provided in section 63-3102,
 31    Idaho Code, or
 32        (3)  Short term borrowing not involved with the tax effort in anticipation
 33    of approved federal or state grants.
                                                                        
 34        SECTION  3.  An  emergency  existing  therefor,  which emergency is hereby
 35    declared to exist, this act shall be in full force and effect on and after its
 36    passage and approval.

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE
                                
                           RS l2901C1
                                
This legislation clarifies Idaho Code 50-1017 by adding language that
specifies that the city council is responsible for ensuring that their
city has an adequate and reasonable system of internal accounting
controls.



The legislation also updates current law to allow for electronic
transfers of funds, that have been approved by the city council.




                          FISCAL IMPACT
                                
No fiscal impact.



Contact:
Senator Hal Bunderson
332-1330
Representative George Eskridge
332- 1270
Ken Harward, Association of Idaho Cities
344-8594


STATEMENT OF PURPOSE/FISCAL NOTE                      S 1071