Section 22-4215 - DEPOSIT OF ASSESSMENTS - WITHDRAWAL METHOD - EXPENSES - BOND REQUIRED - AUDIT(1) All receipts for the commission will be deposited within five (5) working days of being received, all moneys received by the commission from the assessment levied under section 22-4210, Idaho Code, and all other moneys received by the commission shall be deposited in one (1) or more separate accounts in the name of the commission in one (1) or more banks or trust companies approved under chapter 27, title 67, Idaho Code, as state depositories. The commission shall designate such accounts at such banks or trust companies.(2)(a) No moneys shall be withdrawn or paid out of such accounts except upon order of the commission and upon checks or other orders upon such accounts signed by such member of the commission as the commission designates. The commission shall establish and maintain an adequate and reasonable system of internal accounting controls. The internal accounting controls shall be written, approved and periodically reviewed by the commission. A receipt, voucher or other written record, showing clearly the nature and items covered by each check or other order, shall be kept.(b) All moneys referred to in subsection (1) of this section shall be used by the commission only for the payment of expenses of the commission in carrying out the powers conferred on the commission.(c) The commission may require any commission member or agent or employee appointed by the commission to give a bond payable to the commission in the amount and with the security and containing the terms and conditions the commission may prescribe. The cost of such bond is an administrative cost under this act.(3) All moneys received or expended by the commission shall be audited every second year, but shall address each year separately, by a certified public accountant designated by the commission, who shall furnish a copy of such audit to the director of legislative services and to the senate agricultural affairs committee and the house agricultural affairs committee. The audit shall be completed within ninety (90) days following the close of the fiscal year. The right is reserved to the state of Idaho to audit all funds of the commission at any time.[22-4215, added 1974, ch. 184, sec. 15, p. 1481; am. 1998, ch. 121, sec. 3, p. 453; am. 2003, ch. 32, sec. 13, p. 125; am. 2006, ch. 361, sec. 1, p. 1098.]