Idaho Code § 67-1101: Uniform classification of receipts and expenditures — Duty of state controller.

It shall be the duty of the state controller to adopt and promulgate a uniform classification of revenues and nonrevenue receipts by function and source, and a uniform classification of expenditures by function and object, which classifications shall be conformable to modern standards of accounting and reporting and shall be adapted to the requirements of the division of financial management for budget purposes.