COUNTIES AND COUNTY LAW
COUNTY BUDGET LAW
31-1602. Duties of budget officer — Estimate of expenses. (1) The county auditor of each county in this state shall be the budget officer of his county and, as such budget officer, it shall be his duty to compile and prepare a preliminary budget for consideration by the county commissioners of his county, and upon the adoption of the final budget, as hereinafter provided, it shall be his duty to see that the provisions thereof are complied with.
(2) On or before the first Monday in May of each year, the county budget officer shall notify, in writing, each county official, elective or appointive, in charge of any office, department, service, agency, or institution of the county to file with such budget officer, on or before the third Monday in May thereafter, an itemized estimate showing both the probable revenues from sources other than taxation that will accrue to his office, department, service, agency, or institution during the fiscal year, to which the budget is intended to apply, and all expenditures required by such office, department, service, agency, or institution, for the same period, together with a brief explanatory statement of the request.
(3) Said estimates and reports shall be submitted upon forms furnished by the budget officer showing the entire revenues and expenditures under each classification and subdivision thereof for the two (2) preceding fiscal years, the amount actually received and expended to the second Monday of April of the current fiscal year, and the estimated total receipts and expenditures for the current fiscal year and show any and all estimated balances, at the end of the current fiscal year, in any appropriation available and applicable to the functions performed by such office, department, service, agency, or institution.
(4) Said estimates of probable expenditures shall be under classifications set by the board of county commissioners, to include, at a minimum, the "salaries, benefits, and detail of other expenses."
(5) If any county official, elective or appointive, in charge of any office, department, service, agency, or institution has had, or contemplates having, any expenditures, the reports of which cannot be properly made under any of the above classifications, the same shall be reported in detail in addition to the information provided for in said forms.
(6) Any official or employee failing or refusing to furnish said estimates or information within the time provided in this section shall pay a penalty of not less than ten dollars ($10.00) nor more than fifty dollars ($50.00) as may be determined by order of the board of county commissioners, said penalty to be deducted by the county auditor from the next salary warrant due such official or employee and credited to the current expense fund of said county.
(7) In the event of the absence, failure, or disability of any official or employee required to furnish estimates and information, as provided in this section, the budget officer may designate any person temporarily in charge of such office, department, service, agency, or institution to furnish said estimates and information required by this chapter. Provided, however, if for any cause said estimates and information are not filed with the budget officer in proper time to be included in the county budget provided for in this chapter, the budget officer shall prepare an estimate of expenditures for any such office, department, service, agency, or institution so failing to file its estimate, and such estimate so prepared by the budget officer and approved by the county commissioners shall be the budget for that office, department, service, agency, or institution for the fiscal year to which the budget is intended to apply.
(8) Upon notification by the state controller, budget information shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code.
[(31-1602), added 1931, ch. 122, sec. 2, p. 210; I.C.A., sec. 30-1202; am. 1976, ch. 45, sec. 10, p. 127; am. 1982, ch. 191, sec. 1, p. 515; am. 1995, ch. 61, sec. 15, p. 139; am. 2021, ch. 89, sec. 8, p. 304.]