Idaho Code § 67-8921

Annual report.
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The authority shall submit to the governor and to the legislature within ninety (90) days after the end of its fiscal year a complete and detailed report setting forth:
(1) Its operations and accomplishments;
(2) An accounting of its receipts and expenditures during such fiscal year in accordance with the categories or classifications established by the authority for its operating and capital outlay purposes;
(3) Its assets and liabilities at the end of its fiscal year, including the status of reserve, special or other funds;
(4) A schedule of its bonds outstanding at the end of its fiscal year, together with a statement of the amounts redeemed and incurred during such fiscal year; and
(5) Any new or additional facility management and operation activities.

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