US Laws, Codes, Statutes & Cases

                                  TITLE  70
                       WATERCOURSES AND PORT DISTRICTS
                                  CHAPTER 17
                 PORT DISTRICTS -- BUDGET AND FISCAL MATTERS
    70-1715.  PORT AUDITOR. The port commission shall appoint a port auditor
who shall be a certified public accountant of the state of Idaho. The
originals of all port vouchers, all canceled checks and drafts, all bank
statements and other documents which in the opinion of the port auditor
reasonably relate to the financial and fiscal affairs of the district shall be
delivered to and held by the port auditor who shall prepare and maintain the
books of account of the port district. All such vouchers, checks, drafts,
instruments, books of account and records shall be public records, and upon
the termination of the appointment of any port auditor, shall be forthwith
delivered by such auditor to the port commission. The port auditor shall
prepare such financial statements as the port commission shall direct, and not
less than once each quarter shall furnish to the port commission a written
statement of the receipts and disbursements of the port district for the
preceding quarter year, and of all port district funds and accounts, which
quarterly statements shall be certified by the port auditor and filed with the
county auditor of each of the counties in which the port district is located,
and an annual statement shall be filed with the public utilities commission.
The annual financial statement of the district, so prepared, shall be
published in a newspaper printed within the district, by one (1) insertion
thereof, within forty-five (45) days of the end of the port district fiscal
year. Such publication shall include a statement that the original of such
financial statement is on file, and may be examined at the office of the
county treasurer of each county in which the port district, or any part
thereof, exists.