The state controller shall have power, with the consent of the state board of examiners, whenever he shall determine that any creditor of the state of Idaho or any of its departments, agencies or institutions is indebted to the state of Idaho or any of its departments, agencies or institutions to offset such obligations, and make all necessary transfers and entries in the books of the state in accordance with sound accounting practice to accomplish such offset.
Idaho Code § 67-1026
Offsetting obligations and making necessary entries
1943, ch. 48, § 1, p. 94; am. and redesig. 1994, ch. 181, § 20, p. 575.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.