31-4313. FISCAL YEAR — AUDIT. The fiscal year of each district shall commence on the first day of October of each year. The directors shall cause a full and complete audit of the financial statements of the district as required in section 67-450B, Idaho Code.
History:
[31-4313, added 1970, ch. 212, sec. 13, p. 599; am. 1980, ch. 351, sec. 1, p. 911; am. 1993, ch. 387, sec. 5, p. 1421.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 43 - RECREATION DISTRICTS
Section 31-4301 - SHORT TITLE.
Section 31-4302 - DECLARATION OF PUBLIC BENEFIT.
Section 31-4303 - DEFINITIONS.
Section 31-4304 - CREATION OF RECREATION DISTRICTS.
Section 31-4304A - CREATION OF A PLANNED UNIT DEVELOPMENT RECREATION DISTRICT.
Section 31-4305 - DIRECTORS — QUALIFICATIONS — VACANCY — COMPENSATION — TERM.
Section 31-4306 - ELECTION OF DIRECTORS.
Section 31-4307 - PERSONS WHO MAY VOTE IN ELECTION.
Section 31-4308 - ORGANIZATION OF BOARD — MEETINGS — INSPECTION OF RECORDS.
Section 31-4309 - OFFICERS OF BOARD.
Section 31-4310 - PRESIDENT OF BOARD — DUTIES.
Section 31-4311 - SECRETARY OF BOARD — DUTIES.
Section 31-4312 - TREASURER OF BOARD — DUTIES.
Section 31-4313 - FISCAL YEAR — AUDIT.
Section 31-4314 - LIMITATION OF POWER TO INCUR DEBT.
Section 31-4315 - CLAIMS AGAINST DISTRICT.
Section 31-4316 - PURPOSE OF DISTRICT.
Section 31-4317 - POWERS OF DISTRICT.
Section 31-4318 - LEVY OF TAX.
Section 31-4318A - FEE IN LIEU OF TAXES.
Section 31-4319 - ANNEXATION OF ADDITIONAL TERRITORY.
Section 31-4320 - DISSOLUTION OF DISTRICT — PROCEDURE.
Section 31-4320A - DISSOLUTION OF INACTIVE DISTRICT.
Section 31-4321 - LIBERAL CONSTRUCTION.
Section 31-4322 - BOND ISSUES AUTHORIZED — FORM AND TERMS.
Section 31-4324 - NOTICES OF ELECTION ON PROPOSED INDEBTEDNESS.
Section 31-4325 - CONDUCT OF ELECTION FOR PROPOSED INDEBTEDNESS.
Section 31-4326A - SECURITY — TAX LEVIES AND SINKING FUND.
Section 31-4327 - RECREATION DISTRICT RESERVE FUND.
Section 31-4328 - RECREATION FACILITIES RESERVE FUND ELECTION.
Section 31-4329 - ADOPTION OF BUDGET — PUBLIC HEARING.
Section 31-4330 - NOTICE OF HEARING — POSTING AND PUBLICATION.
Section 31-4331 - PUBLIC INSPECTION.
Section 31-4332 - BOARD ATTENDANCE — DUTIES.
Section 31-4333 - CONFIRMATION OF ELECTIONS AND SUBDISTRICT BOUNDARIES.