ID H0834

Amends Idaho Code Section 67-3521 to establish October 1 as the firm deadline for liquidating executive carry forward funds, after which unliquidated amounts revert to their originating fund.

Removes the provision allowing the administrator of the division of financial management to approve extensions for executive carry forward beyond the succeeding fiscal year.

Maintains existing exemptions for vocational/career technical education reimbursements and construction contracts for highways, bridges, buildings, and capital improvements.

Declared an emergency measure, effective July 1, 2026.