Idaho Code § 67-1002
It is the duty of the state controller to prescribe the form or style of receipts which must be given by all officers, or their deputies, who are authorized by law to collect fees, license moneys, fines and forfeitures, or to impose penalties, and to prescribe the forms or requirements of reports which must be made by all such officers, or their deputies, to the state treasurer and the state controller whenever public money is deposited by them; the object of this provision being to afford the state controller the means of ascertaining whether or not there has been a proper accounting for all moneys collected on behalf of the state.
Forms or requirements of prescribed receipts and reports shall be provided and paid for by the department in which they are to be used.
For failure to perform the duty imposed upon him by this section, the state controller shall forfeit the sum of one thousand dollars ($1,000) to be collected on his official bond.
Idaho Code § 67-1002