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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
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN 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-19solidated balance sheet of said annual reportWithin 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 inone (1) issue of such25newspaper published in the county and which newspaper also has the largest26average paid circulation in the county for the last six (6) months of the27prior calendar year of the year in which such statements and other public28notices of proceedings are required to be made by this actaccordance 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-33TION.(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 county40auditor shall cause to be published a summary of the balance sheet and a sum-41mary of the statement of revenues and expenditures.
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