For the purposes of sections 67-457 through 67-464 , Idaho Code: (1) "Committee" means the joint legislative oversight committee. (2) "Performance audit or evaluation" shall mean an examination of the effectiveness of the administration, the efficiency and the adequacy of such administration in terms of the programs of the state agency authorized by law to be performed. Such examinations shall include, but not be limited to: (a) How effectively the programs are administered; (b) Benefits of each program in relation to the expenditures; (c) Goals of the programs; (d) Development of indicators by which the success or failure of a program may be gauged; (e) Conformity of programs with legislative intent; (f) Assistance to legislative committees dealing with specific programs; (g) Impact of federal grant-in-aid programs on agency programs. (3) "State agency" means each state board, commission, department, office or institution, educational or otherwise, of the state of Idaho. State agency shall also mean any city, county, district or other political subdivision of the state created by statute which has the authority to levy, collect and spend tax moneys.
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