Idaho Code § 25-156

On or before January 15 of each year, the board, or entity the board has contracted with pursuant to the provisions of section 25-155, Idaho Code, shall file with the senate agricultural affairs committee, the house agricultural affairs committee, the legislative council, the state controller, and the division of financial management, a report showing the annual income to the board during the preceding fiscal year. The report shall also include an estimate of income to the board for the current fiscal year and a projection of anticipated expenses by category for the current fiscal year. The report shall also include a reconciliation between the estimated income and expenses projected and the actual income and expenses of the preceding fiscal year.