This bill amends Section 67-3521 of the Idaho Code, which governs the encumbering of appropriations and the management of executive carry forwards. Key changes include the stipulation that all purchase orders issued by the division of purchasing or delegated state officers must be encumbered and, if not paid by the end of the fiscal year, will be included as executive carry forward without needing approval from the division of financial management. Additionally, agencies can request executive carry forward for purchase requisitions that are submitted before the fiscal year-end cutoff but are not processed due to workload or bid requirements.

The bill also modifies the timeline for the liquidation of executive carry forwards, stating that they must be liquidated on or before October 1 of the succeeding fiscal year; otherwise, they will revert to the originating fund. The provisions of this section do not apply to encumbrances related to vocational educational reimbursements or contracts for construction projects, which can also be included as executive carry forward if not liquidated within the current fiscal year. An emergency clause is included, making the act effective on July 1, 2026.

Statutes affected:
Bill Text: 67-3521