Idaho Code § 31-3710: Financial reports.

The treasurer of every such hospital board shall make an annual financial report and accounting to the board of county commissioners and the city council owning and/or operating such hospital, within thirty (30) days after the acceptance of the annual hospital audit after the close of the fiscal year, which report shall show all moneys received and the source thereof, and all moneys paid out and the purpose thereof, during the period covered by the report, together with the balances remaining on hand and the amount, if any, of the unpaid obligations. The board of every such hospital shall also prepare in its regular course of business unaudited monthly financial reports reflecting the financial operations of the hospital. Every such hospital board shall provide a copy of those monthly reports to the respective governing bodies of such municipality and county.