Idaho Code § 67-1084

To enable the state controller to properly perform the services herein required of him, the county commissioners and officers of the several counties, the state treasurer and all other county and state officers, shall afford all reasonable and needed facilities to the state controller. All officers and employees of the counties, herein referred to shall make returns and exhibits to the state controller, under oath, in such form, and at such time or times, as he shall prescribe.