Idaho

Division of
Financial Management
Wayne Hammon, Administrator

Forms

Non-Cognizable Procedure

Compliance with Idaho Code 67 3516

The following procedures are hereby established in determining
whether or not a fund can be considered noncognizable.

Idaho Code recognizes that agencies will, from time to time, be in receipt of non-appropriated funds. In the interest of continuing state services, the Code provides a procedure to accommodate the agencies' needs to utilize such funds (noncognizable funds).

The Code requires prior approval by the Administrator of the Division of Financial Management (DFM) and the Board of Examiners before the funds can be expended. In practice, the Division of Financial Management Administrator has functioned as the sole "decider." A number of years ago, the Board of Examiners delegated that function to the Division of Financial Management.

Definition

1. The funds must not be state funds. For purposes of this procedure a state fund is one which is under the total control of the state from the point of authorization to collection to disbursement and must be considered a state asset. Any contingency that interrupts this total control would make the fund not a state fund; or
2. there was no knowledge of the availability of the funds at the time of the legislative appropriation process; or
3. there was incomplete knowledge of the level of revenues available and expenditures required at the time of the legislative appropriation process.

Request Form