Welcome to the Idaho State Local Government Entities Central Registry

This registry was established in accordance with Idaho Code Section 67-1076 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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REQUIRED BY DECEMBER 1

All three steps must be completed

Step 1: Entity Information

Enter once, verify annually

Step 2: Financial Information

Enter data, including:

Current fiscal year budgeted revenues/expenditures
Prior fiscal year budgeted and actual expenditures

Step 3: Upload Documents

Upload files in Excel or PDF format only

Current fiscal year budget,
Prior fiscal year budgeted to actual expenditures comparison, and
Prior fiscal year complete financial audit report
(required when actual expenditures exceed $100,000 in fiscal years ending in and prior to June 30, 2019 or $150,000 in fiscal years ending after July 1, 2019)

NOTICE: 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.