Idaho Code § 67-1031

Funds created by regents of University of Idaho and state board of education -- State controller to keep records.
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The state controller is hereby empowered and directed to keep such records as may be necessary and expedient of any and all general or special funds that the regents of the University of Idaho and the state board of education may create for the state's universities and colleges and to file and keep as part of the records of his office any orders, vouchers, books, or other documents which may be delivered to him by the regents or the state board of education or their agent.

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