Idaho Statutes Title 67. State Government and State Affairs § 67-3604. Closing accounts by state controller

The state controller shall close his accounts as to all appropriations on the day following the close of each fiscal year, and transfer all balances unencumbered at the close of business on the preceding day to the accounts from which such appropriations are severally made. Error corrections resulting from a fiscal year's activities may be recorded without legislative authorization in the following fiscal year, provided the corrections do not exceed five hundred thousand dollars ($500,000) and are recorded within six (6) months of the end of the fiscal year. Corrections exceeding five hundred thousand dollars ($500,000) or discovered more than six (6) months after the end of the fiscal year shall be approved by the legislature.