Idaho Code § 67-2203

All annual or biennial reports made or required to be made by any officer, board, department or institution of the state of Idaho shall include all transactions of such offices, boards, departments or institutions to and including the thirtieth day of June, provided, the annual reports made at the close of the fiscal year ending June 30, 1941, and the biennial reports made at the close of the fiscal year ending June 30, 1942, shall cover all transactions from the ending date of the last annual or biennial reports, respectively.