Idaho Statutes Title 31. Counties and County Law § 31-1604. Approval of tentative appropriations--Notice--Final appropriations

(1) The suggested budget prepared by the county budget officer as provided in this chapter, together with the estimates and information furnished by the various offices, departments, services, agencies, and institutions of the county, shall be submitted by said county budget officer to the board of county commissioners of his county on or before the first Monday in August of each year; said county commissioners shall convene to consider said proposed budget in detail and make any alterations allowable by law and which they deem advisable and agree upon a tentative amount to be allowed and appropriated for the ensuing fiscal year to each office, department, service, agency, or institution of the county. Such allowances or appropriations shall be made under the classifications of:

“Salaries” or “salaries and benefits,” and

“Detail of other expenses,” or “detail of other expenses and benefits,” and may include “benefits,” as a separate category as provided in this chapter.

(2) When the commissioners have agreed on such tentative appropriations, the county budget officer, not later than the third week in August, shall cause notice to be published setting forth the amount of anticipated revenue from property taxes and the total of revenues anticipated from sources other than property taxes and the amount proposed to be appropriated to each office, department, service, agency, or institution for the ensuing fiscal year, in not less than two (2) classifications and which shall include “salaries,” or “salaries and benefits,” and “detail of other expenses,” or “detail of other expenses and benefits,” and which may include “benefits” as a separate classification together with the amounts expended under these classifications during each of the two (2) previous fiscal years by each office, department, service, agency, or institution. The notice shall also provide that the board of county commissioners will meet on or before the Tuesday following the first Monday in September, next succeeding, for the purpose of considering and fixing a final budget and making appropriations to each office, department, service, agency, or institution of the county for the ensuing fiscal year at which time any taxpayer may appear and be heard upon any part or parts of said tentative budget and fixing the time and place of such meeting. Said notice shall be published in a newspaper as prescribed in section 31-819, Idaho Code.

(3) Upon notification by the state controller, the classification of appropriations shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code.