# Idaho Code § 67-1021: 67-1021 AUTHORITY TO INSTALL ACCOUNTING AND REPORTING SYSTEM FOR STATE

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T67_C10_S67-1021

## Section

- **Citation:** Idaho Code § 67-1021
- **Heading:** 67-1021 AUTHORITY TO INSTALL ACCOUNTING AND REPORTING SYSTEM FOR STATE
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 67 / Chapter 10 / Section 67-1021

## Text

67-1021. Authority to install accounting and reporting system for state. (1) The provisions of this section reserve to the state controller, in order to carry out the provisions and requirements of this section, the authority to establish funds in addition to those required by law or constitutional provisions.

(2) The state controller shall have power to prescribe and install, to modify from time to time, and to enforce, an accurate and modern system of accounting and financial reporting for the state of Idaho, to cover and include all its financial transactions and all funds, accounts, and property owned by or held in trust or custody of the state, and to that end may take all proceedings and make all investigations necessary to procure the information for said purposes, and may also require the keeping of such books, records and accounts and the making of such reports as he may from time to time prescribe, in and by the office of the state controller, and all other state offices, departments, boards and institutions.

(3) For the purpose of maintaining a uniform statewide accounting and reporting system, the state controller shall define and classify the various funds, accounts, grants and other financial structures. This system shall normally reflect generally accepted governmental accounting principles developed by the governmental accounting standards board or its successor.

History:

[(67-1021) I.C. 67-1018, as added by 1941, ch. 27, sec. 1, p. 51; am. 1976, ch. 42, sec. 14, p. 99; am. 1991, ch. 51, sec. 2, p. 94; am. and redesig. 1994, ch. 181, sec. 15, p. 584.]

## 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_S67-1021. Check the current official text before relying on it. Not legal advice.