Idaho State Controller's Office
Idaho State Controller's
Local Government Registry
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Welcome to the Idaho State Local Government Entities Central Registry
This registry was established in accordance with
Idaho Code Section 67-450E
and serves as a unified location for the reporting of and access to financial information of local governing entities in Idaho.
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House Bill 184
, passed by the Legislature during the 2019 Legislative Session, amended
Idaho Code Section 67-450B
to increase the minimum amount of expenditures that require an audit of a local governmental entity.
Effective July 1, 2019
, local governmental entities with annual expenditures that exceed $150,000 but do not exceed $250,000 for the fiscal year that ends during state fiscal year 2020 (July 1, 2019—June 30, 2020) and in future fiscal years, shall have an annual or biennial audit.
For fiscal years which end prior to state fiscal year 2020 (year-end date earlier than June 30, 2019), the minimum amount required for an audit remains at $100,000.