1. (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. (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.]