State v. Hess, 462 P.3d 1171

In Feb–Nov 2016 BANDIT (Boise task force) conducted two controlled buys (2 g/$600; 2 g/$500) and later executed an arrest/search that yielded >35 g heroin and ~ $10,000 reported cash. Hess was charged on multiple trafficking counts.
Hess pleaded guilty to an amended felony trafficking charge; plea left restitution amount to be determined at sentencing.
The State sought restitution totaling $8,116.35: $400 lab fees (Idaho State Police), $391.95 prosecution costs (Certificate of Records), and $7,324.40 to BANDIT (investigative hours $5,603.20; overtime $121.20; evidence purchases $1,600).
Pre-sentence packet included police reports, photo logs, and IDSPS lab analyses; the BANDIT form summarized costs and referenced supporting reports.
At sentencing Hess conceded $1,100 of evidence-purchase funds and $400 lab fees but generally objected to prosecution costs and argued BANDIT’s investigative request lacked sufficient detail; the district court overruled and awarded full restitution.
On appeal the Idaho Supreme Court vacated $500 of the $1,600 evidence-purchase award (State concession) and affirmed the remainder of the restitution order.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Preservation of foundational evidentiary objections	State: Hess did not make specific admissibility objections at sentencing, so arguments are forfeited	Hess: district court should have addressed sufficiency/admissibility; appellate review warranted	Held: Hess failed to preserve foundational admissibility objections; those issues not considered on appeal
Sufficiency of evidence for prosecution costs (Certificate of Records)	State: documents in PSI (police reports + Certificate) supplied substantial evidence for costs	Hess: Certificate and supporting docs insufficient under Nelson/Cunningham	Held: Not reached on merits due to preservation failure; prosecution costs affirmed
Sufficiency of evidence for investigative hours/overtime (BANDIT request)	State: BANDIT form plus detailed police reports provide substantial evidence of complex investigation	Hess: BANDIT form is unsworn, lacks task-level detail and is insufficient alone	Held: Substantial evidence supports investigative-hours and overtime awards when BANDIT form is considered with police reports
Evidence-purchase line item ($1,600)	State: requested $1,600 for evidence purchases	Hess: entire amount unsupported	Held: State conceded $500 unsupported; Supreme Court vacated $500 and directed reentry without that portion; remaining $1,100 upheld

State v. Nelson, 161 Idaho 692, 390 P.3d 418 (2017) (defendant may challenge whether restitution costs were "actually incurred")
State v. Cunningham, 161 Idaho 698, 390 P.3d 424 (2017) (restitution must be supported by substantial evidence)
State v. Cunningham, 164 Idaho 759, 435 P.3d 539 (2019) (rules of evidence and hearsay considerations in restitution proceedings)
State v. Villa-Guzman, 166 Idaho 382, 458 P.3d 960 (2020) (foundational objections to documentary restitution evidence must be raised below)
State v. Almaraz, 154 Idaho 584, 301 P.3d 242 (2013) (specificity required to preserve evidentiary objections)