Idaho § 40-1317 ANNUAL FINANCIAL STATEMENT OF DISTRICT — AUDIT

Idaho Statutes

§ 40-1317 — ANNUAL FINANCIAL STATEMENT OF DISTRICT — AUDIT

Idaho § 40-1317

Title 40HIGHWAYS AND BRIDGES

Ch. 13HIGHWAY DISTRICTS

This text of Idaho § 40-1317 (ANNUAL FINANCIAL STATEMENT OF DISTRICT — AUDIT) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 40-1317 (2026).

Text

(1)On or before the first day of January of each year, the highway district shall make and file in its office a full, true and correct statement of the financial condition of the highway district on the first day of October of the preceding year, giving a statement of the liabilities and assets of the highway district on the first day of October of the preceding year, and a copy of the statement shall be published in at least one (1) issue of some newspaper published in the county.

(2)All highway districts shall have an annual audit made of the financial affairs of the district as required in section 67-450B, Idaho Code, by the first day of January following the close of the preceding fiscal year.

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(1) On or before the first day of January of each year, the highway district shall make and file in its office a full, true and correct statement of the financial condition of the highway district on the first day of October of the preceding year, giving a statement of the liabilities and assets of the highway district on the first day of October of the preceding year, and a copy of the statement shall be published in at least one (1) issue of some newspaper published in the county.
(2) All highway districts shall have an annual audit made of the financial affairs of the district as required in section 67-450B, Idaho Code, by the first day of January following the close of the preceding fiscal year.

Legislative History

[40-1317, added 1985, ch. 253, sec. 2, p. 654; am. 1987, ch. 131, sec. 1, p. 262; am. 1993, ch. 387, sec. 10, p. 1426; am. 2007, ch. 287, sec. 1, p. 816.]