ID H0664

Requires warrants with insufficient funds be reported to the state treasurer by the state controller, who shall register and maintain a report of unpaid warrants listed in numerical order with interest accrual noted upon payment.

Allows the state treasurer to pay warrants from available moneys if sufficient funds will be available within 30 days, charging the fund a service fee and interest equal to potential investment earnings.

Authorizes inter-fund transfers after 30 days if funds remain insufficient, requiring transfers to be identified by source fund, destination fund, amount, anticipated interest rate consistent with available funds' current rate of return, repayment date, and reason.

Requires interest to be paid on inter-fund transfers where required by law and mandates the treasurer maintain an annual report of all such transfers.

Allows issuance of tax anticipation notes under chapter 32, title 63, or section 57-1112, Idaho Code as an alternative to inter-fund transfers.