Idaho Code § 20-211
From and after the taking effect of this act, the state board of correction shall succeed to and be in possession and control of all records, accounts, books, papers, equipment, supplies, funds, and other property, real and personal, in possession of or under the control of any office, board, commission, agency, deputy or employee herein abolished or superseded. Immediately after notice of the appointment, qualification, and organization of the state board of correction, the director of correction and every other state officer or employee then having in his possession or under his control any property, real or personal, any records, and funds of whatever kind or character for the use and benefit of the penitentiary or the administration thereof, shall proceed to prepare and within ten (10) days thereafter to submit a full and complete inventory of all property and records so held to said board of correction, together with possession of said records and property as said board of correction shall direct.
Idaho Code § 20-211