Idaho Code § 22-304
The board of directors shall be charged with the care and custody of all property of the district fair. They shall file bonds in the sum of one thousand dollars ($1,000) each. They shall designate a place within the proposed district where the fair grounds shall be located and this place shall thereafter be the place of business of said district. They shall meet at this place of business once each month, or more frequently if the board deems it necessary to accomplish the business of the fair district. They shall see that all moneys are kept in safe depositories by the treasurer, properly safeguarded by bonds. They shall formulate in writing and file in the district office all plans adopted by them from time to time in connection with the conduct of the affairs of said district. They shall see that all records and accounts are properly kept, supervised and approved; that proper vouchers evidence all disbursements of money; that the records are at all reasonable hours open to the taxpayers of the counties comprising the district. They shall cause to be published in at least one (1) issue of a newspaper in each county comprising said district a detailed statement of the receipts and disbursements of the fair district, within sixty (60) days after the holding of each fair.
Idaho Code § 22-304