Idaho Code § 25-1109

Board to audit claims and make annual report.
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The board shall audit all bills for salaries and expenses incurred by it that may be payable from appropriations made therefore, which claims shall be audited and allowed and paid as other claims against the state. The board shall make an annual report in writing to the governor on or before the first day of December in each year, giving a statement of the transactions of the board and facts relating to the cattle industry in this state.

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