Idaho State Statutes - Idaho Attorney Directory

(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.
(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.

Click here to visit the Official Idaho State Statutes