Idaho State Statutes - Idaho Attorney Directory

The fiscal year of each
library district shall commence on the first day of October of each year. The
board of trustees of each library district shall annually, not later than the
first day of January, file with the state library board a report of the
operations of the district for the fiscal year just ended. The report shall be
on the form and contain the information that the state library board requires,
but in all cases must include a complete accounting of all financial
transactions for the fiscal year being reported.
The board of trustees of each library district shall cause to be made a
full and complete audit of the books and accounts of the district as required
in section 67-450B, Idaho Code.

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