Idaho Code § 40-610

On or before the first day of November in each year, the commissioners shall make a report of the condition of the work, construction, maintenance and repair of all the highways within the county, accompanied by a map or maps of them, together with any other facts necessary for establishing generally the situation and condition of highways within the county. The report shall be made in duplicate, one (1) copy to be filed in the office of the board and one (1) with the clerk of the commissioners.