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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
834
BY
APPROPRIATIONS
COMMITTEE
AN
ACT
1
RELATING
TO
STATE
BUDGETS;
AMENDING
SECTION
67
-
3521,
IDAHO
CODE,
TO
REVISE
2
PROVISIONS
REGARDING
CERTAIN
CARRY
FORWARDS;
AND
DECLARING
AN
EMER
-
3
GENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
4
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
5
SECTION
1.
That
Section
67
-
3521,
Idaho
Code,
be,
and
the
same
is
hereby
6
amended
to
read
as
follows:
7
67
-
3521.
ENCUMBERING
APPROPRIATIONS
OR
EXCESSIVE
EXPENDITURES
FOR
-
8
BIDDEN
-
-
ENCUMBRANCES
TO
REVERT
-
-
EXECUTIVE
CARRY
FORWARD
APPROVAL.
(1)
No
9
officer,
department,
bureau,
or
institution
shall
encumber
any
appropria
-
10
tions
or
be
allowed
to
make
any
expenditures
from
appropriations
in
excess
of
1
1
the
spending
authority
provided
by
this
chapter.
12
(2)
Encumbrances
shall
be
reported
as
reductions
against
appropria
-
13
tions
in
anticipation
of
an
expenditure,
shall
be
made
only
for
a
legally
14
contracted
obligation
or
for
the
accrued
cost
of
a
specific
product
or
ser
-
15
vice
due
and
payable
prior
to
or
as
of
the
end
of
the
current
fiscal
year
or
16
for
the
term
of
the
contract
obligation,
and
shall
not
be
used
as
a
means
of
17
reserving
a
portion
of
the
appropriation
of
one
(1)
fiscal
year
to
be
used
18
in
combination
with
the
appropriation
of
the
following
year.
Requests
for
19
executive
carry
forward
shall
be
accompanied
by
proper
identification
of
the
20
accrued
cost,
which
must
be
adequately
covered
by
appropriated
moneys
from
21
the
current
fiscal
year.
22
(3)
Notwithstanding
any
provisions
of
this
section
to
the
contrary,
all
23
purchase
orders
issued
by
the
administrator
of
the
division
of
purchasing,
24
or
purchase
orders
issued
pursuant
to
a
delegation
of
purchasing
authority
25
to
specified
state
officers
and
employees,
shall
be
encumbered
and,
if
not
26
liquidated
by
payment
of
the
accrued
cost
during
the
current
fiscal
year,
27
shall
be
included
as
executive
carry
forward.
Such
encumbrance
and
execu
-
28
tive
carry
forward
shall
not
require
the
approval
of
the
administrator
of
the
29
division
of
financial
management
for
executive
carry
forward.
30
(4)
When
purchase
requisitions
are
submitted
by
agencies
prior
to
the
31
administrator
of
the
division
of
purchasing's
fiscal
year
-
end
cutoff
date,
32
but
not
processed
either
due
to
workload
or
bid
requirements,
agencies
may
33
submit
a
request
for
executive
carry
forward
to
the
administrator
of
the
di
-
34
vision
of
financial
management.
35
(5)
Executive
carry
forward
not
liquidated
by
payment
of
the
accrued
36
cost
during
the
on
or
before
October
1
of
the
succeeding
fiscal
year
shall
re
-
37
vert
to
the
fund
from
which
it
originated
and
shall
be
recorded
as
a
reversion
38
in
that
fiscal
year
,
unless
approved
for
extension
by
the
administrator
of
39
the
division
of
financial
management
.
Liquidation
of
executive
carry
for
-
40
ward
shall
be
recorded
as
an
expenditure
only
in
the
fiscal
year
in
which
it
41
is
liquidated.
42
2
(6)
The
provisions
of
this
section
shall
not
apply
to
encumbrances
in
-
1
volving
vocational
educational
or
career
technical
reimbursements
to
edu
-
2
cational
institutions
or
to
encumbrances
involving
contracts
for
the
con
-
3
struction
of
highways,
bridges,
buildings,
or
other
primary
structures
or
4
capital
improvements
and,
if
not
liquidated
by
payment
of
the
accrued
cost
5
during
the
current
fiscal
year,
shall
be
included
as
executive
carry
for
-
6
ward.
7
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
8
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
9
July
1,
2026.
10