Idaho Code § 14-5-906
A person aggrieved by a denial of a claim by the administrator or whose claim has not been acted upon within the time provided in section 14-5-904(3), Idaho Code, may obtain a review as provided in section 67-5244, Idaho Code, by filing a written exception with the state treasurer or the state treasurer's designee within fourteen (14) days after the service date of the recommended order, unless tolled by the filing of a motion for reconsideration pursuant to section 67-5243(3), Idaho Code, or fourteen (14) days after the time period for issuing the denial has lapsed. The state treasurer or the state treasurer's designee shall issue a final order pursuant to section 67-5246, Idaho Code. Reconsideration and judicial review of any final order shall be as provided in section 67-5270, Idaho Code.
Idaho Code § 14-5-906