Idaho Code § 42-3709

Before any contract shall be let or work begun upon any improvement or project within the district the cost of which cannot be exclusively financed by funds on hand, grants in aid, or gifts to the district, or before any contract may be entered into by the district with any other government agency or body which will obligate the district to contribute financially beyond the extent of the funds of the district then on hand, it shall be the duty of the directors to file with the director of the department of water resources a statement of the proposed improvement or project describing in detail such improvement or project, its scope, geographical location, estimated cost, economic feasibility, the tracts of land considered benefited by such improvement or project, and the proposed method of financing the costs of such improvement or project. The statement shall be accompanied by a general print of the area within the district showing thereon the area which will be affected by such improvement or project, and the plans and specifications for the said improvement or project.