There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 31-809 — AUDIT OF COUNTY FUNDS
TITLE 31 COUNTIES AND COUNTY LAW CHAPTER 8 POWERS AND DUTIES OF BOARD OF COMMISSIONERS 31-809. AUDIT OF COUNTY FUNDS. To examine and audit the accounts of all officers having the care, management, collection or disbursement of moneys belonging to the county, or appropriated by law, or otherwise, for its use and benefit.
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