Idaho Code § 40-611

On or before the first day of November of each year, the commissioners shall make and file in its office a full, true and correct statement of the financial condition of the county in respect to highways as it exists on the first day of the preceding October, and of its expenditures and appropriation for highway purposes during the preceding year. A copy of the statement shall be published in at least one (1) issue of a newspaper published in the county.