Idaho § 40-1317 - Annual financial statement of district - Audit
Full text of Idaho Idaho Statutes § 40-1317 — Annual financial statement of district - Audit, with citation guidance and answers to common questions.
§ 40-1317. Annual financial statement of district - Audit
(1) On or before the first day of January of each year, the highway district shall make and file in its office a full, true and correct statement of the financial condition of the highway district on the first day of October of the preceding year, giving a statement of the liabilities and assets of the highway district on the first day of October of the preceding year, and a copy of the statement shall be published in at least one (1) issue of some newspaper published in the county.
(2) All highway districts shall have an annual audit made of the financial affairs of the district as required in section 67-450B , Idaho Code, by the first day of January following the close of the preceding fiscal year.
[40-1317, added 1985, ch. 253, sec. 2, p. 654; am. 1987, ch. 131, sec. 1, p. 262; am. 1993, ch. 387, sec. 10, p. 1426; am. 2007, ch. 287, sec. 1, p. 816.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 40-1317
What does Idaho Statutes § 40-1317 cover?
Section 40-1317 ("Annual financial statement of district - Audit") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 40-1317?
A common citation format is "Idaho Statutes § 40-1317" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 40-1317 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.