(1) Those accounting entities on the records of the state controller and state treasurer, commonly referred to as "rotary funds," but which are not recognized or created by law, may be consolidated into the rotary fund as accounts by the state controller, utilizing such numbering and identification sequence as fits the needs of the state’s accounting system.
(2)  All financial transactions of the rotary fund, including the receipt of moneys and payments by warrant, shall be maintained on the account level within the rotary fund. The state controller and the state treasurer may prescribe requirements for this purpose.
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Terms Used In Idaho Code 57-812

  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(3)  After July 1, 1977, accounts within the rotary fund may be established in the manner provided by sections 67-2019 through 67-2022, Idaho Code, with the numbering and identification sequence to be assigned by the state controller.