# Idaho Code § 67-1001A: 67-1001A DEFINITIONS

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1001A

## Section

- **Citation:** Idaho Code § 67-1001A
- **Heading:** 67-1001A DEFINITIONS
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 67 / Chapter 10 / Section 67-1001A

## Text

67-1001A. Definitions. As used in this chapter and other applicable sections of Idaho Code, each of the terms defined in this section shall have the meaning herein given unless a different meaning is clearly required by the context.

(1) "Certification" means a written or electronic assertion that a statement or report is true or as represented.

(2) "Defaulter" means one who misappropriates public moneys held by him in any official or fiduciary capacity or fails to provide an accounting as specified by the state controller for such moneys.

(3) "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.

(4) "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.

(5) "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.

(6) "Offset" means to withhold payment, in full or in part, from a recipient of state money whenever that recipient has an outstanding debt to the state.

(7) "Post-audit" means an independent audit of the financial statements of the state of Idaho for purposes of rendering an opinion of such statements in conformity with generally accepted accounting principles.

(8) "Voucher" means a receipt, acquittance or release in writing or electronic transmission that may serve as evidence of payment or discharge of debt; a document that serves to recognize a liability and authorize the disbursement of cash.

(9) "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.

History:

[67-1001A, added 2003, ch. 4, sec. 2, p. 9; am. 2021, ch. 160, sec. 13, p. 451.]

## Nearby sections

- [Idaho Code § 67-1001 67-1001 DUTIES OF CONTROLLER.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1001.md)
- [Idaho Code § 67-1001A 67-1001A DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1001A.md)
- [Idaho Code § 67-1002 67-1002 PRESCRIBING FORMS OR REQUIREMENTS — PENALTY FOR DERELICTION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1002.md)
- [Idaho Code § 67-1003 67-1003 APPROPRIATION NECESSARY TO AUTHORIZE WARRANT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1003.md)
- [Idaho Code § 67-1004 67-1004 CERTIFIED COPIES OF DOCUMENTS AS EVIDENCE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1004.md)
- [Idaho Code § 67-1005 67-1005 OFFICIAL BOND.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1005.md)
- [Idaho Code § 67-1006 67-1006 APPOINTMENT OF DEPUTY.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1006.md)
- [Idaho Code § 67-1007 67-1007 STATE OFFICERS AND CUSTODIANS OF STATE MONEYS — EXAMINATION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1007.md)
- [Idaho Code § 67-1008 67-1008 STATE CONTROLLER TO REPORT DELINQUENT COLLECTORS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1008.md)
- [Idaho Code § 67-1021 67-1021 AUTHORITY TO INSTALL ACCOUNTING AND REPORTING SYSTEM FOR STATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1021.md)
- [Idaho Code § 67-1021A 67-1021A BUSINESS INFORMATION INFRASTRUCTURE PROJECT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1021A.md)
- [Idaho Code § 67-1021B 67-1021B BUSINESS INFORMATION INFRASTRUCTURE GOVERNANCE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1021B.md)
- [Idaho Code § 67-1022 67-1022 WARRANTS, HOW DRAWN — PROHIBITIONS — LOST WARRANTS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1022.md)
- [Idaho Code § 67-1023 67-1023 CLAIMS AGAINST THE STATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1023.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1001A. Check the current official text before relying on it. Not legal advice.