Idaho State Statutes - Idaho Attorney Directory

The board of trustees shall annually, not
later than the first day of January, file with the state library board a
report of the operations of the library for the fiscal year just ended. The
report shall be of such form and contain such information as the state library
board may require, but in all cases must include a complete accounting of all
financial transactions for the fiscal year being reported. The board shall
also report to the city council and mayor as required in section 50-210, Idaho
Code.

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