Idaho Code § 67-2402

Structure of the executive branch of Idaho state government.
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(1) Pursuant to section 20, article IV, Idaho constitution, all executive and administrative offices, agencies, and instrumentalities of the executive department of state, except for those assigned to the elected constitutional officers, are allocated among and within the following departments:
Department of administration
Department of agriculture
Department of commerce
Department of labor
Department of correction
Department of environmental quality
Department of finance
Department of fish and game
Department of health and welfare
Department of insurance
Department of juvenile corrections
Idaho transportation department
Industrial commission
Department of lands
Idaho state police
Department of parks and recreation
Department of revenue and taxation
Department of self-governing agencies
Department of water resources
State board of education
The public school districts of Idaho, having condemnation authority, shall be considered civil departments of state government for the purpose of and limited to the purchase of state endowment land at appraised prices.
(2) The governor, lieutenant governor, secretary of state, state controller, state treasurer, attorney general and superintendent of public instruction each heads a constitutional office.
(3) For its internal structure, unless specifically provided otherwise, each department shall adhere to the following standard terms:
(a) The principal unit of a department is a division. Each division shall be headed by an administrator. The administrator of any division shall be exempt from the provisions of chapter 53, title 67 , Idaho Code.
(b) The principal unit of a division is a bureau. Each bureau shall be headed by a chief.
(c) The principal unit of a bureau is a section. Each section shall be headed by a supervisor.

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