Monies Subject to Appropriation
a. Legal Spending Authority Required
(1) No institution, school or agency may expend, encumber, or otherwise use monies subject to appropriation without a specific appropriation or other spending authority under Idaho law (hereinafter "spending authority").
(2) No institution, school or agency may expend, encumber, or otherwise use monies other than for the purposes and in the amounts authorized pursuant to the spending authority.
(3) Any expenditure, encumbrance, or other use of monies without spending authority, in excess of the spending authority, or contrary to the purposes authorized by the spending authority, is void.
(4) Each institution, school and agency is responsible for determining that spending authority exists to expend, encumber, or otherwise use monies under its control.
(5) Any person expending, encumbering, or otherwise using such monies other than pursuant to spending authority is subject to statutory penalties and disciplinary action. (See, for example, Sections 18-5701, 18-5702, and 59-1013, Idaho Code.)
b. General Account and Special Accounts.
(1) All General Account monies are subject to annual or continuing appropriations by the Idaho Legislature.
(2) Certain special account monies, such as direct federal appropriations, state endowment income and trust accounts, and miscellaneous receipts, are the subject of continuing or perpetual spending authority. (See, for example, Sections 67-3608 and 67-3611, Idaho Code (miscellaneous receipts); Section 67-3607and Section 33-3301et seq., Sections 33-2909 and 33-2910, Sections 33-2913 and 33-2914, Sections 33-2911and 33-2912, Sections 66-1106and 66-1107, Idaho Code (state endowment income and trust accounts).)
c. University of Idaho
The University of Idaho and the Board of Regents of the University of Idaho, by virtue of their constitutional status and unique standing under federal or state law, may expend certain monies which are not General Account monies without the overall supervision and control of any other branch, department, office, or board of Idaho state government. (See, for example, State ex rel. Black v. State Board of Education, 33 Idaho 415 (1921).)
d. Board Authorization Always Required
Irrespective of any other spending authority, the institutions, school and agencies under the governance of the Board must not expend, encumber, or otherwise use monies under their direct control without the specific or general approval by the State Board of Education or the Board of Regents of the University of Idaho and only in such amounts and for such purposes as are so authorized.
e. Noncognizable Funds
(1) Noncognizable funds are those funds not identified at the time of appropriations to the institutions, school and agencies. Noncognizable funds are generally those not reasonably foreseeable by the institution, school or agency, or, if foreseeable in source, not reasonably foreseeable in amount. (Cognizable funds should be accurately reflected in projected budgets of the institutions, school and agencies.)
(2) As a general rule, noncognizable funds may not be expended without the prior approval by the Division of Financial Management or the State Board of Examiners, pursuant to Section 67-3516(2), Idaho Code.
(3) Under certain circumstances, the University of Idaho and the Board of Regents of the University of Idaho may expend noncognizable funds without prior approval by the Division of Financial Management or State Board of Examiners. However, Board approval is always necessary to expend noncognizable funds.
Monies Not Subject to Appropriation
a. Monies under the direct control of the institutions, school and agencies by virtue of auxiliary enterprises, local service operations, federal, state, and private gifts, and grants and contracts, may be expended in such amounts and for such purposes as authorized by the Board without express legislative spending authority.
b. Institutional agency funds may be expended in accordance with the provision and controls of the depositor and are not subject to Board authorization.
Some of the documents here are available in Adobe Acrobat Reader format. A copy of Adobe's Acrobat Reader or plug-in for your browsers is required to read these documents. One can be obtained free of charge by visiting the following website: http://www.adobe.com/products/acrobat/readstep2.html