Idaho Code § 67-1054

If, at any time, upon an examination being made by the state controller of the books and accounts of the state treasurer, and the funds under his control, it shall be found that the state treasurer is a defaulter, it shall be the duty of the state controller to at once report such fact to the governor who shall have authority upon receiving such report to at once suspend the treasurer, and to appoint a treasurer temporarily, and to continue such suspension until such defalcation shall have been made good: provided, however, that in case it shall appear to the satisfaction of the governor that such defalcation cannot be made good by the state treasurer, he shall have authority to declare said office vacant, and fill the same by appointment as in case of other vacancies.