Legislative Services Office

Legislative Audit Division

ACFR & Internal Control Reports

The State of Idaho prepares a statewide Annual Comprehensive Financial Report (ACFR) and the Legislative Audits Division is charged with completing the annual audit. As part of that audit, we issue an opinion as to the material accuracy of the financial statements no later than December 31st each year. An Internal Control Report is issued within 60 days of that opinion and describes findings, recommendations, and corrective action identified during completion of the statewide audit. In certain circumstances, the use of an auditor’s specialist is needed to assist in obtaining sufficient appropriate audit evidence to issue an opinion on the ACFR.

Legislative Services Office
Legislative Audits Division
700 W. State St., Suite 100 • P.O. Box 83720
Boise, ID 83720-0054
P: 208-334-4875 | F: 208-334-2034