Idaho Code § 33-121: Examination of books at instance of the state board.

Whenever in its judgment the public welfare demands it, the state board may direct the trustees of any school district to cause an examination of the books and accounts, and the assets and liabilities of their district, to be made, and a report thereof to be made to the state board. Upon failure or neglect of the board of trustees to have such examination and report made within a reasonable time, the state board may cause the same to be made, and the cost of such examination and report shall be paid by the district.