Terms Used In Idaho Code 67-2203

  • 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.
  • 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
All annual or biennial reports made or required to be made by any officer, board, department or institution of the state of Idaho shall include all transactions of such offices, boards, departments or institutions to and including the thirtieth day of June, provided, the annual reports made at the close of the fiscal year ending June 30, 1941, and the biennial reports made at the close of the fiscal year ending June 30, 1942, shall cover all transactions from the ending date of the last annual or biennial reports, respectively.