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S1120......................................by LOCAL GOVERNMENT AND TAXATION
COUNTY AUDITORS - Amends and repeals existing law relating to county
auditors to repeal a provision relating to a joint statement by the auditor
and treasurer and publication of summaries; and to provide for timely
publication of a summary of the balance sheet and of the statement of
revenues and expenditures.
02/09 Senate intro - 1st rdg - to printing
02/12 Rpt prt - to Loc Gov
02/20 Rpt out - rec d/p - to 2nd rdg
02/21 2nd rdg - to 3rd rdg
03/01 3rd rdg - PASSED - 31-1-3
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Cameron,
Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Hammond,
Heinrich, Hill, Jorgenson, Kelly, Langhorst, Lodge, Malepeai, McGee,
McKague, McKenzie, Pearce, Richardson, Schroeder, Siddoway, Stegner,
Stennett, Werk
NAYS -- Keough
Absent and excused -- Burkett, Coiner, Little
Floor Sponsor - Heinrich
Title apvd - to House
03/02 House intro - 1st rdg - to Loc Gov
03/07 Rpt out - rec d/p - to 2nd rdg
03/08 2nd rdg - to 3rd rdg
03/12 3rd rdg - PASSED - 65-0-5
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Brackett, Bradford, Chadderdon, Chavez, Chew,
Collins, Crane, Durst, Eskridge, Hagedorn, Hart, Harwood, Henbest,
Henderson, Jaquet, Killen, King, Kren, Labrador, Lake, LeFavour,
Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould, Ring,
Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Stevenson, Thayn, Vander Woude, Wills, Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Bolz, Clark, Edmunson, Trail, Wood(27)
Floor Sponsor - Henderson
Title apvd - to Senate
03/13 To enrol
03/14 Rpt enrol - Pres signed - Sp signed
03/15 To Governor
03/20 Governor signed
Session Law Chapter 99
Effective: 07/01/07
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE SENATE
SENATE BILL NO. 1120
BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO COUNTY AUDITORS; REPEALING SECTION 31-2306, IDAHO CODE, RELATING
3 TO A JOINT STATEMENT BY THE AUDITOR AND TREASURER AND PUBLICATION OF SUM-
4 MARIES; AND AMENDING SECTION 31-2307, IDAHO CODE, TO PROVIDE FOR TIMELY
5 PUBLICATION OF A SUMMARY OF THE BALANCE SHEET AND OF THE STATEMENT OF REV-
6 ENUES AND EXPENDITURES.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 31-2306, Idaho Code, be, and the same is hereby
9 repealed.
10 SECTION 2. That Section 31-2307, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 31-2307. ANNUAL STATEMENT OF FINANCIAL CONDITION OF COUNTY --
13 PUBLICATION. (1) Every county auditor must, on or before the second Monday in
14 January of each year, prepare, in duplicate, an exact and full statement,
15 under oath, of the financial condition of his county for the fiscal year last
16 preceding, in such form as prescribed by the board of county commissioners,
17 one of which statements shall be filed in the office of the county auditor and
18 the other with the board of county commissioners of the county.
19 (2) Within thirty (30) days of the annual audit's preparation, the county
20 auditor shall cause to be published a summary of the balance sheet and a sum-
21 mary of the statement of revenues and expenditures.
STATEMENT OF PURPOSE
RS 16963
This bill repeals the requirement for the publication of a summary of
the joint financial statement by the county auditor and treasurer. It
is rather archaic language and is not very useful. In its place, the
county would publish a summary of the balance sheet and statement of
revenues and expenses within 30 days after the annual audit is
prepared. This would provide the public a more accurate account of
the county s financial status.
FISCAL NOTE
There is no fiscal impact to the General Fund.
Contact
Name: Senator Leland Heinrich
Phone: 332-1354
Idaho Association of Counties (208)345-9126
STATEMENT OF PURPOSE/FISCAL NOTE S 1120