Legislative Audits Division reports to the Legislative Council and Idaho Code Section 67-702 (2) reserves the right to audit or examine any and every fund in the state treasury and any institution, association, board or other defined entity created by, or that receives an appropriation from, the legislature. Reports included here have been completed based on specific legislative intent included in legislation or to meet a request or topic of interest to the legislature, as approved by the Joint Finance and Appropriations Committee.