67-450D. INDEPENDENT FINANCIAL AUDITS — DESIGNATED ENTITIES. (1) Notwithstanding any other provisions of the Idaho Code relating to audit requirements regarding the entities designated in this section, beginning on July 1, 2021, the requirements set forth in section 67-450B(2), Idaho Code, shall constitute the minimum audit requirements for the following entities:
(a) Alfalfa and clover seed commission;
(b) Idaho apple commission;
(c) Idaho barley commission;
(d) Idaho bean commission;
(e) Idaho beef council;
(f) Idaho cherry commission;
(g) Idaho dairy products commission;
(h) Idaho forest products commission;
(i) Idaho grape growers and wine producers commission;
(j) Idaho honey commission;
(k) Idaho hop grower’s commission;
(l) Idaho mint commission;
(m) Idaho oilseed commission;
(n) Idaho pea and lentil commission;
(o) Idaho potato commission;
(p) Idaho rangeland resources commission; and
(q) Idaho wheat commission.
(2) Federal audit requirements applicable because of expenditure of federal assistance supersede the minimum audit requirements referenced in subsection (1) of this section.
(3) All moneys received or expended by the entities identified in subsection (1) of this section shall be audited by a certified public accountant, designated by the entity, who shall furnish a copy of such audit to the local governmental entities central registry pursuant to section 67-1076, Idaho Code, and to the senate agricultural affairs committee and the house of representatives agricultural affairs committee. The audit shall be completed within ninety (90) days following the close of the commission’s fiscal year.
(4) Any entity identified in subsection (1) of this section that is not audited pursuant to the provisions of this section shall submit an unaudited annual statement of revenues, expenditures, and fund balances to the senate agricultural affairs committee and the house of representatives agricultural affairs committee, to the state controller, and to the division of financial management.
(5) The right is reserved to the state of Idaho to audit the funds of the entities identified in this section at any time.
History:
[67-450D, added 2010, ch. 178, sec. 1, p. 366; am. 2011, ch. 21, sec. 2, p. 60; am. 2015, ch. 124, sec. 8, p. 315; am. 2016, ch. 19, sec. 2, p. 24; am. 2016, ch. 85, sec. 2, p. 269; am. 2017, ch. 130, sec. 2, p. 307; am. 2021, ch. 89, sec. 19, p. 313; am. 2022, ch. 111, sec. 32, p. 394.]
Structure Idaho Code
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Section 67-401 - CONSTITUTION OF LEGISLATURE.
Section 67-402 - TERMS OF MEMBERS.
Section 67-403 - CERTIFICATES OF ELECTION.
Section 67-404 - SESSIONS OF LEGISLATURE.
Section 67-404a - ORGANIZATION OF HOUSE OF REPRESENTATIVES AND SENATE.
Section 67-404c - OFFICERS AND STANDING COMMITTEES.
Section 67-404d - ORGANIZATION OF SECOND AND EXTRAORDINARY SESSIONS.
Section 67-404e - PENDING BUSINESS.
Section 67-406 - COMPENSATION AND MILEAGE OF MEMBERS OF LEGISLATURE.
Section 67-406b - COMPENSATION AND EXPENSES.
Section 67-407 - ATTENDANCE OF WITNESS — SUBPOENA.
Section 67-408 - ATTENDANCE OF WITNESSES — SERVICE OF SUBPOENAS.
Section 67-409 - ATTENDANCE OF WITNESSES — REFUSAL TO OBEY SUBPOENA A CONTEMPT.
Section 67-410 - WITNESSES — COMPELLING ATTENDANCE.
Section 67-411 - WITNESSES — SELF-CRIMINATING TESTIMONY MAY BE EXACTED.
Section 67-411A - TAKING AND RECORDING TESTIMONY UNDER OATH.
Section 67-414 - DECLARATION OF POLICY.
Section 67-416 - DESIGNATION OF EMERGENCY INTERIM SUCCESSORS TO LEGISLATORS.
Section 67-417 - STATUS, QUALIFICATIONS AND TERM OF EMERGENCY INTERIM SUCCESSORS.
Section 67-418 - CONTINGENT METHOD OF DESIGNATING EMERGENCY INTERIM SUCCESSORS.
Section 67-419 - RECORDING AND PUBLICATION.
Section 67-420 - OATH OF EMERGENCY INTERIM SUCCESSORS.
Section 67-421 - DUTY OF EMERGENCY INTERIM SUCCESSORS.
Section 67-422 - CONVENING OF LEGISLATURE IN EVENT OF ATTACK.
Section 67-423 - ASSUMPTION OF POWERS AND DUTIES OF LEGISLATOR BY EMERGENCY INTERIM SUCCESSOR.
Section 67-423A - ASSUMPTION OF POWERS AND DUTIES OF LEGISLATOR BY EMERGENCY INTERIM SUCCESSOR.
Section 67-424 - PRIVILEGES, IMMUNITIES AND COMPENSATION OF EMERGENCY INTERIM SUCCESSORS.
Section 67-425 - QUORUM AND VOTE REQUIREMENTS.
Section 67-426 - TERMINATION OF OPERATION OF PROVISIONS OF THIS ACT.
Section 67-427 - LEGISLATIVE COUNCIL CREATED — MEMBERS — TERMS — VACANCY.
Section 67-428 - OFFICERS OF COUNCIL — COMMITTEES — DIRECTOR OF LEGISLATIVE SERVICES.
Section 67-429 - POWERS AND DUTIES.
Section 67-429A - STATE-TRIBAL GAMING COMPACTS.
Section 67-429B - AUTHORIZED TRIBAL VIDEO GAMING MACHINES.
Section 67-429C - AMENDMENT OF STATE-TRIBAL GAMING COMPACTS.
Section 67-429D - AUDIT OF LEGISLATIVE DEPARTMENT.
Section 67-430 - MEETINGS — QUORUM — NOTICE — REPORT TO LEGISLATURE.
Section 67-431 - COMPENSATION AND EXPENSES.
Section 67-432 - JOINT FINANCE-APPROPRIATIONS COMMITTEE — CREATION — MEMBERS.
Section 67-433 - OFFICERS — ADOPTION OF RULES OF PROCEDURE — SUBCOMMITTEES — MEETINGS.
Section 67-435 - POWERS AND DUTIES.
Section 67-437 - DEPARTMENTS, AGENCIES, AND INSTITUTIONS TO SUBMIT INFORMATION.
Section 67-438 - INQUISITORIAL AUTHORITY.
Section 67-439 - ENFORCEMENT OF SUBPOENAS.
Section 67-440 - FEES AND MILEAGE OF WITNESSES.
Section 67-448 - COMMITTEE ON UNIFORM ACCOUNTING AND TRANSPARENCY FOR LOCAL GOVERNMENTAL ENTITIES.
Section 67-450A - CHARGES FOR AUDIT.
Section 67-450B - INDEPENDENT FINANCIAL AUDITS OF LOCAL GOVERNMENTAL ENTITIES — FILING REQUIREMENTS.
Section 67-450D - INDEPENDENT FINANCIAL AUDITS — DESIGNATED ENTITIES.
Section 67-451A - LEGISLATIVE LEGAL DEFENSE FUND CREATED.
Section 67-452 - MEMBERSHIP IN PACIFIC FISHERIES LEGISLATIVE TASK FORCE.
Section 67-453 - STATEMENTS REGARDING PROPOSED CONSTITUTIONAL AMENDMENTS.
Section 67-454 - SUBCOMMITTEES FOR REVIEW OF ADMINISTRATIVE RULES — MEETINGS REGARDING RULES.
Section 67-455 - GOVERNOR’S HOUSING COMMITTEE — GOVERNOR’S RESIDENCE FUND.
Section 67-455A - COMMITTEE MAY ACQUIRE AND DISPOSE OF PROPERTY.
Section 67-456 - SPECIAL COMMITTEE ON CRIMINAL JUSTICE REINVESTMENT OVERSIGHT.
Section 67-457 - JOINT LEGISLATIVE OVERSIGHT COMMITTEE — CREATION.
Section 67-459 - TERM OF MEMBERSHIP AND ORGANIZATION OF COMMITTEE.
Section 67-460 - POWERS OF COMMITTEE.
Section 67-461 - CONDUCT OF AND ISSUANCE OF PERFORMANCE EVALUATION REPORTS.
Section 67-462 - RECORDING TESTIMONY UNDER OATH.
Section 67-465 - INTERVENTION IN ACTIONS REGARDING CONSTITUTIONALITY OF A STATUTE.