Idaho Statutes Title 67. State Government and State Affairs § 67-458. Definitions

(1) “Committee” means the joint legislative oversight committee.

(2) “Performance audit or evaluation” shall mean an examination of the effectiveness of the administration, the efficiency and the adequacy of such administration in terms of the programs of the state agency authorized by law to be performed. Such examinations shall include, but not be limited to:

(3) “State agency” means each state board, commission, department, office or institution, educational or otherwise, of the state of Idaho. State agency shall also mean any city, county, district or other political subdivision of the state created by statute which has the authority to levy, collect and spend tax moneys.