Idaho Statutes Title 67. State Government and State Affairs § 67-1917. Reports by participating state agencies

(1) Any state agency that receives federal funds, anticipates receipt of federal funds or administers a program supported by federal funds shall provide reports on the use of federal funds as part of each agency's annual budget request to the division of financial management. The postsecondary educational institutions shall be provided an exception to these requirements and shall submit an audited schedule of expenditures of federal awards for the preceding fiscal year to the office of the state board of education, which shall consolidate such information and submit a report to the division of financial management. The reports required of all other agencies shall:

(2) If an agency receives notice of a reduction in federal funding from a specific federal grant of fifty percent (50%) or more from the previous year's funding, it shall develop a plan to either reduce or eliminate the services provided through the grant or to continue the services without a shift to state resources. The plan shall be included in the report required under subsection (1) of this section.

(3) As used in this section, “federal funds” means any financial assistance made by the United States government, or any agency thereof, whether a contract, grant subsidy, augmentation, reimbursement or in any other form.