Idaho Statutes Title 67. State Government and State Affairs § 67-3501B. Definitions

(1) “Account category” means a grouping of transactions for the purposes of identifying expenditure classifications, including personnel costs, operating expenditures, capital outlay, and trustee and benefit payments.

(2) “Appropriation” means a provision of legal authority given by the legislature that permits a department, office, or institution of the state to draw moneys from the state treasury for an object or demand against the state that is specified by amount, program, account category, fund, and period.

(3) “Encumbrance” means the recognition of a commitment that is a reduction against a current year appropriation and will subsequently become an expenditure when a good or service is received.

(4) “Executive carry forward” means an increase in the current year appropriation resulting from an unliquidated encumbrance balance from a prior fiscal year.

(5) “Fund” means a category of moneys in the treasury from which appropriations are made and the use of which is prescribed by law.

(6) “Program” means an activity or function of a department, office, or institution of the state, or a grouping thereof, for which appropriations are made and expenditures are reported.