The bill amends Section 31-819 of the Idaho Code, focusing on the publication of proceedings by county boards of commissioners. It mandates that the board must publish a monthly statement detailing all acts and proceedings, including a brief financial summary of expenditures from each county fund. However, counties that maintain a publicly accessible website with agendas and minutes of meetings are exempt from the requirement for monthly publication of acts and proceedings. Instead, they must provide a monthly financial summary that includes a link to the website for accessing agendas and minutes.

Additionally, the bill requires an annual financial report to be prepared and made available for public inspection, detailing sources of income, expenditures, and current fund balances. Following the annual audit, a summary of the balance sheet and a summary of revenues and expenditures must be published within thirty days. The bill declares an emergency, making it effective from July 1, 2025.

Statutes affected:
Bill Text: 31-819