It is the duty of the state controller:
(1)  To superintend the fiscal concerns of the state, with its accounting, informational, payroll, and related data processing services.

Terms Used In Idaho Code 67-1001

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Ex officio: Literally, by virtue of one's office.
  • Examine: means open to inspection; to review or evaluate the books, papers, accounts, bills, vouchers, other documents of state moneys and property, or accounts or financial records of all state agencies and entities receiving state moneys in accordance with generally accepted accounting practices. See Idaho Code 67-1001A
  • Financial statement: means a quantitative report summarizing the financial position of an entity as of a particular date and the operating results of that entity for a particular period. See Idaho Code 67-1001A
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Internal control: means a coordinated system of methods and measures designed to safeguard assets, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies. See Idaho Code 67-1001A
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Warrant: means a negotiable instrument payable by the state treasury when moneys become available for the stated purpose; a warrant may include, but is not necessarily limited to, a payment mechanism such as direct deposit, electronic fund transfer, paper warrant or other financial instrument. See Idaho Code 67-1001A
    • (2)  To deliver to the governor and the legislative services office on or before the first day of January a financial statement that complies with generally accepted accounting principles of the funds of the state, its revenues, and of the public expenditures during the preceding fiscal year.
    (3)  When requested, to give information in writing to either house of the legislature relating to the fiscal affairs of the state or the duties of his office.
    (4)  To suggest plans and provide internal control standards for the improvement and management of the public revenues, assets, expenditures, and liabilities.
    (5)  To keep and state all funds in which the state is interested.
    (6)  To keep an account of all warrants drawn upon the treasurer, and a separate account under the head of each specified appropriation, showing at all times the unexpended balance of such appropriation.
    (7)  To keep an account between the state and the treasurer and therein to charge the treasurer with the balance in the treasury when he came into office and with all moneys received by him and to credit him with all warrants drawn on and paid by him.
    (8)  To keep a register of warrants showing the fund or funds upon which they are drawn, the number, in whose favor, the appropriation applicable to the payment thereof, and when the liability accrued.
    (9)  To examine and settle the accounts of all persons indebted to the state.
    (10) In his discretion, to require any person presenting an account for settlement to be sworn before him and to answer, orally or in writing, as to any facts relating to the account for settlement.
    (11) To require all persons who have received any moneys belonging to the state, and have not accounted therefor, to settle their accounts.
    (12) To account for the collection of all moneys due the state, not the responsibility of any other agency and institute suits in its name for all official delinquencies in relation to assessment, collection and payment of the revenue, and against persons who by any means have become possessed of public money or property and fail to pay over or deliver the same, and against all debtors of the state, of which suits the courts of Ada County have jurisdiction, without regard to the residence of the defendants.
    (13) To draw warrants on the treasurer for the payment of moneys directed by law to be paid out of the treasury; but no warrant must be drawn unless authorized by law.
    (14) To furnish the state treasurer with a daily total dollar amount, by fund and/or account when requested by the state treasurer, of warrants drawn upon the treasury.
    (15) To authenticate with his signature, his electronic signature, or his facsimile signature all warrants drawn by him and all copies of official documents issued from his office.
    (16) To charge the state treasurer with money and evidences of indebtedness received from, and to credit him for money drawn by, the state board of land commissioners in the moneys or accounts over which said board has control.
    (17) To act ex officio as member of the state board of canvassers and state board of land commissioners, secretary of the state board of examiners, and participant in other organizations in the performance of such duties as prescribed by law for such officer.
    (18) To create and establish such divisions and other administrative units within the office as necessary.
    (19)  To be the official repository of all audit reports of the state and political subdivisions that are required to be audited pursuant to sections 67-450B, 67-450C, and 67-450D, Idaho Code.

    67-1001.  Duties of controller. [effective on and after the earlier of either The date upon which the State Controller’s Office certifies in writing to the Secretary of State that it can fulfill certain requirements or January 1, 2024] It is the duty of the state controller:
    (1)  To superintend the fiscal concerns of the state, with its accounting, informational, payroll, and related data processing services.
    (2)  To deliver to the governor and the legislative services office on or before the first day of January a financial statement that complies with generally accepted accounting principles of the funds of the state, its revenues, and of the public expenditures during the preceding fiscal year.
    (3)  When requested, to give information in writing to either house of the legislature relating to the fiscal affairs of the state or the duties of his office.
    (4)  To suggest plans and provide internal control standards for the improvement and management of the public revenues, assets, expenditures, and liabilities.
    (5)  To keep and state all funds in which the state is interested.
    (6)  To keep an account of all warrants drawn upon the treasurer, and a separate account under the head of each specified appropriation, showing at all times the unexpended balance of such appropriation.
    (7)  To keep an account between the state and the treasurer and therein to charge the treasurer with the balance in the treasury when he came into office and with all moneys received by him and to credit him with all warrants drawn on and paid by him.
    (8)  To keep a register of warrants showing the fund or funds upon which they are drawn, the number, in whose favor, the appropriation applicable to the payment thereof, and when the liability accrued.
    (9)  To examine and settle the accounts of all persons indebted to the state.
    (10) In his discretion, to require any person presenting an account for settlement to be sworn before him and to answer, orally or in writing, as to any facts relating to the account for settlement.
    (11) To require all persons who have received any moneys belonging to the state, and have not accounted therefor, to settle their accounts.
    (12) To account for the collection of all moneys due the state that are not the responsibility of any other agency and institute suits in its name for all official delinquencies in relation to assessment, collection and payment of the revenue, against persons who by any means have become possessed of public money or property and fail to pay over or deliver the same, and against all debtors of the state, of which suits the courts of Ada county have jurisdiction, without regard to the residence of the defendants.
    (13) To draw warrants on the treasurer for the payment of moneys directed by law to be paid out of the treasury; but no warrant must be drawn unless authorized by law.
    (14) To furnish the state treasurer with a daily total dollar amount, by fund and/or account when requested by the state treasurer, of warrants drawn upon the treasury.
    (15) To authenticate with his signature, his electronic signature, or his facsimile signature all warrants drawn by him and all copies of official documents issued from his office.
    (16) To charge the state treasurer with money and evidences of indebtedness received from, and to credit him for money drawn by, the state board of land commissioners in the moneys or accounts over which said board has control.
    (17) To act ex officio as member of the state board of canvassers and state board of land commissioners, secretary of the state board of examiners, and participant in other organizations in the performance of such duties as prescribed by law for such officer.
    (18) To create and establish such divisions and other administrative units within the office as necessary.
    (19) To be the official repository of all audit reports of the state and political subdivisions that are required to be audited pursuant to sections 67-450B, 67-450C, and 67-450D, Idaho Code.
    (20) To store, maintain, and publish a current list of agreements entered into by state officers and agencies pursuant to section 67-1085, Idaho Code.