Terms Used In Idaho Code > Title 67 > Chapter 10 - State Controller

• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Certification: means a written or electronic assertion that a statement or report is true or as represented. See Idaho Code 67-1001A
• Conviction: A judgement of guilt against a criminal defendant.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defaulter: means one who misappropriates public moneys held by him in any official or fiduciary capacity or fails to provide an accounting as specified by the state controller for such moneys. See Idaho Code 67-1001A
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Examine: means open to inspection; to review or evaluate the books, papers, accounts, bills, vouchers, other documents of state moneys and property, or accounts or financial records of all state agencies and entities receiving state moneys in accordance with generally accepted accounting practices. See Idaho Code 67-1001A
• Fiduciary: A trustee, executor, or administrator.
• Financial statement: means a quantitative report summarizing the financial position of an entity as of a particular date and the operating results of that entity for a particular period. See Idaho Code 67-1001A
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Internal control: means a coordinated system of methods and measures designed to safeguard assets, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies. See Idaho Code 67-1001A
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Oath: A promise to tell the truth.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Offset: means to withhold payment, in full or in part, from a recipient of state money whenever that recipient has an outstanding debt to the state. See Idaho Code 67-1001A
• person: includes a corporation as well as a natural person;