33-2726. FISCAL YEAR — ANNUAL REPORTS — AUDIT. The fiscal year of each library district shall commence on the first day of October of each year. The board of trustees of each library district shall annually, not later than the first day of January, file with the board of library commissioners a report of the operations of the district for the fiscal year just ended. The report shall be on the form and contain the information that the board of library commissioners requires, but in all cases must include a complete accounting of all financial transactions for the fiscal year being reported.
The board of trustees of each library district shall cause to be made a full and complete audit of the books and accounts of the district as required in section 67-450B, Idaho Code.
History:
[(33-2726) 33-2718, added 1963, ch. 188, sec. 18, p. 568; am. 1982, ch. 52, sec. 1, p. 80; am. and redesignated 1989, ch. 132, sec. 21, p. 297; am. 1993, ch. 327, sec. 17, p. 1208; am. 1993, ch. 387, sec. 7, p. 1424; am. 1996, ch. 71, sec. 28, p. 233; am. 2006, ch. 235, sec. 29, p. 717.]
Structure Idaho Code
Chapter 27 - PUBLIC LIBRARY DISTRICTS
Section 33-2701 - PURPOSE AND POLICY.
Section 33-2702 - DEFINITIONS.
Section 33-2703 - LIBRARY DISTRICTS — TERRITORY — ESTABLISHMENT — LIMITATIONS.
Section 33-2704 - PETITION — VERIFICATION — NOTICE AND HEARING.
Section 33-2705 - CONDUCT OF ELECTION.
Section 33-2706 - ESTABLISHMENT OF LIBRARY DISTRICT EMBRACING MORE THAN ONE COUNTY.
Section 33-2709 - EXISTING TAX SUPPORTED CITY LIBRARIES MAY JOIN LIBRARY DISTRICTS.
Section 33-2711 - CONSOLIDATION OF LIBRARY DISTRICTS.
Section 33-2711A - ADJUSTMENT OF BOUNDARY LINES BETWEEN EXISTING PUBLIC LIBRARY DISTRICTS.
Section 33-2713 - DISSOLUTION OF LIBRARY DISTRICT.
Section 33-2714 - LIBRARY DISTRICTS — PUBLIC CORPORATIONS.
Section 33-2716 - BOARD OF TRUSTEES — NOMINATION AND ELECTION — RECALL — VACANCIES.
Section 33-2717 - BOARD OF TRUSTEES — ONE NOMINATION — NO ELECTION.
Section 33-2717A - DECLARATION OF INTENT FOR WRITE-IN CANDIDATE.
Section 33-2718 - CREATION OF TRUSTEE ZONES.
Section 33-2719 - BOARD OF TRUSTEES — MEETINGS.
Section 33-2720 - POWERS AND DUTIES OF THE BOARD OF TRUSTEES.
Section 33-2721 - LIBRARY DIRECTOR — DIRECTOR TEAM — EMPLOYEES.
Section 33-2722 - TREASURER — CLERK.
Section 33-2725 - LIBRARY DISTRICT BUDGET — PUBLIC HEARING — NOTICE — ADJUSTMENTS.
Section 33-2726 - FISCAL YEAR — ANNUAL REPORTS — AUDIT.
Section 33-2727 - CONTRACTS — JOINT POWERS AGREEMENTS — PARTICIPATION IN NONPROFIT CORPORATIONS.
Section 33-2728 - BOND ELECTION.
Section 33-2729 - PLANT FACILITIES RESERVE FUND AND LEVY.
Section 33-2737 - SCHOOL-COMMUNITY LIBRARY DISTRICTS.
Section 33-2738 - SCHOOL-COMMUNITY LIBRARY DISTRICTS — BOARD OF TRUSTEES — TRUSTEE ZONES.
Section 33-2741 - PUBLIC LIBRARY — INTERNET USE POLICY REQUIRED.