TITLE 31

COUNTIES AND COUNTY LAW

CHAPTER 15

COUNTY FINANCES AND CLAIMS AGAINST COUNTY

31-1509.  Accounting system. The system for accounting of receipts, expenditures, and reporting in each county shall meet the criteria of generally accepted accounting principles or the governmental accounting standards board and as the same may be hereafter amended and revised and, upon notification by the state controller, shall conform to the provisions of the uniform accounting manual for local governmental entities as authorized by section 67-1075, Idaho Code.

History:

[31-1509, added 1995, ch. 61, sec. 14, p. 139; am. 2021, ch. 89, sec. 7, p. 304.]