Idaho Code § 58-123
On the first business day of each quarter the director of the department of lands shall forward to the state controller and treasurer a statement in duplicate of the amount of moneys received and deposited from all sources. Such statement shall show the class and character of the lands sold or leased, and the amounts of moneys received from all other sources; and on or before the first day of December immediately preceding the meeting of the legislature, he shall make a report to the governor of the business of his office, the transactions of the state board of land commissioners and the land, forest and fire affairs of the state, showing, by tables, the land belonging to the several funds of the state, to whom sold, the amount leased, and the receipts from all sources; and said reports shall contain any such other items of information concerning state lands, forests and fires as the state board of land commissioners may deem worthy of publication.
Idaho Code § 58-123