TITLE 67

STATE GOVERNMENT AND STATE AFFAIRS

CHAPTER 35

STATE BUDGET

67-3516.  Appropriation acts deemed fixed budgets — Rate of expenditure. (1) Appropriation acts when passed by the legislature of the state of Idaho, and spending authority made thereunder, whether the appropriation is fixed or continuing, are fixed budgets beyond which state officers, departments, bureaus, and institutions may not expend.

(2)   Moneys available to any agency from sources other than state moneys, if not cognizable at the time when appropriations were made whether state fiscal liability is increased or not, must have prior approval of the administrator of the division of financial management and the board of examiners in order that moneys may be expended, except those moneys received under such conditions that preclude approval by the administrator of the division and/or the board of examiners. Receipts from the sale of capital outlay items and insurance claim settlements may, with the approval of the division of financial management, be included as an increase to an agency’s appropriation and must be identified at an account category level. Expenditure of such receipts must be for capital outlay items, except in the case of a sale of a motor vehicle, which, notwithstanding section 67-3511(3), Idaho Code, may be transferred to operating expenditures with the approval of the division of financial management.

(3)  One state agency may bill another state agency for goods and services, provided the billing agency receives prior approval in writing from the billed agency or such billing is provided for by law. This process will be known as interagency billing to which the following rules will apply:

(a)  The state controller will treat interagency receipts as revenue and not classify such revenue as a reduction of the expenditures of the receiving agency. Interagency billing credits for all moneys shall be deposited to the appropriate fund of that agency.

(b)  Interagency receipts may be expended by the collecting agency to the extent that authority to do so has been requested and approved by the legislature through an appropriation.

(c)  The agency billed for the goods and services shall classify, treat, and account for such expenses in the same manner as if such expenses had been paid by warrant and may encumber unexpended balances and may carry forward the encumbered appropriation to liquidate known or anticipated interagency billing expenses at the end of a fiscal year. The state controller shall provide for the method of liquidation of these encumbrances.

(4)  State agencies selling goods, products, and services to another state agency must use the interagency process detailed by subsection (3) of this section. State agencies, departments, and institutions may sell goods, products, and services to the public and/or other political entities. These cash receipts may be expended according to the following rules:

(a)  The state controller will classify these moneys as receipts.

(b)  Receipts for all moneys shall be deposited to the appropriate fund of that agency.

(c)  The collecting agency may expend all such receipts only to the extent that authority to do so has been requested and approved by the legislature through an appropriation, except receipts received by agencies under the circumstances cited in subsection (2) of this section.

History:

[67-3516, added 1941, ch. 75, sec. 1, p. 142; am. 1943, ch. 101, sec. 1, p. 195; am. 1970, ch. 66, sec. 8, p. 154; am. 1971, ch. 274, sec. 1, p. 1087; am. 1973, ch. 302, sec. 3, p. 641; am. 1974, ch. 22, sec. 35, p. 592; am. 1977, ch. 99, sec. 1, p. 207; am. 1980, ch. 358, sec. 17, p. 932; am. 1980, ch. 360, sec. 1, p. 936; am. 1983, ch. 84, sec. 1, p. 174; am. 1994, ch. 180, sec. 206, p. 549; am. 1995, ch. 153, sec. 13, p. 627; am. 2020, ch. 92, sec. 1, p. 243; am. 2021, ch. 160, sec. 8, p. 447.]