This bill amends Section 31-819 of the Idaho Code, which pertains to the powers and duties of boards of county commissioners regarding the publication of their proceedings. The revised language mandates that the board of county commissioners must publish a monthly statement detailing their acts and proceedings, including a brief financial summary of expenditures from each county fund. However, counties that maintain a publicly accessible website with meeting agendas and minutes are exempt from the monthly publication requirement. Additionally, the bill stipulates that an annual financial report must be prepared for public inspection, detailing income sources, expenditures, and fund balances, with a summary of the balance sheet and revenues published within thirty days of the annual audit.

The bill also includes technical corrections to improve clarity and coherence in the existing law. It declares an emergency, stating that the act will take effect on July 1, 2025. The changes aim to enhance transparency and accountability in county financial reporting while providing flexibility for counties with online resources.

Statutes affected:
Bill Text: 31-819