Idaho Code § 67-3517
In order to guard against excessive expenditure of appropriations, and as an act of economy, efficiency, and control relating to said appropriations, it is hereby made the duty of each officer, department, bureau, and institution, except the legislative and judicial departments, to file with the administrator of the division of financial management, who shall forward to the state controller, a request for spending authority of moneys to be made available during the fiscal year, from the legislative appropriation to said officer, department, bureau, or institution. Requests for spending authority shall be submitted to the administrator of the division at a time as prescribed by the administrator of the division and, as a general rule, in the same detail as appropriated, unless greater detail is deemed necessary by the administrator of the division. The legislative and judicial departments shall file a request for spending authority of moneys with the state controller not later than fifteen (15) days prior to the expiration of the current spending authority, in such detail as the submitting agency desires. It shall be the duty of the state controller to provide a monthly report in the same or greater detail as the request for spending authority, which includes any adjustments made during the course of the fiscal year, expenditures for the month and expenditures to date for the year, and the percent of unexpended balance in the adjusted spending authority, and the percent of unexpended balance in the adjusted appropriation, if any.
Idaho Code § 67-3517