Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.

pecnv.out

TITLE 67
STATE GOVERNMENT AND STATE AFFAIRS
CHAPTER 10
STATE CONTROLLER
67-1076.  local governmental entities central registry — reporting information required — penalties for failure to report. [EFFECTIVE UNTIL JANUARY 1, 2022] (1) In addition to the provisions applicable to local governmental entities found in section 67-450B, Idaho Code, the provisions of this section shall also apply to local governmental entities. For purposes of section 67-1075, Idaho Code, and this section, "local governmental entity" includes without limitation all cities, counties, entities governed by chapter 20, title 50, Idaho Code, authorities, and districts organized as separate legal and reporting entities under Idaho law and includes the councils, commissions, and boards as appointed or elected and charged with fiscal management responsibilities of the local governmental entity. If a local governmental entity is governed by the provisions of section 33-701, Idaho Code, such entity shall not be required to comply with the provisions of this section.
(a)  There is hereby established a central registry and reporting portal (registry) on the legislative services office website. The registry and reporting portal shall serve as the unified location for the reporting of and access to administrative and financial information of local governmental entities in this state. Every local governmental entity shall register with the state registry.
(b)  The county clerk shall notify each local governmental entity of the requirements of this section.
(c)  Each year, according to the schedule set forth in the uniform accounting manual for local governmental entities authorized under section 67-1075, Idaho Code:
(i)   The state tax commission shall submit a list to the legislative services office of all taxing districts within the state; and
(ii)  The county clerk of each county shall submit a list to the legislative services office of all taxing districts in the county and any other local governmental entities that are authorized to impose fees or assessments or to receive property tax money within the county.
(2)  On or before December 1 of each year, every local governmental entity shall submit to the online central registry and reporting portal the following information:
(a)  Administrative information:
(i)   The terms of membership and appointing authority for the governing board member of the local governmental entity;
(ii)  The official name, mailing address, and electronic mailing address of the entity;
(iii) The fiscal year of the entity; and
(iv)  Except for cities and counties, the section of Idaho Code under which the entity was established, the date of establishment, the establishing entity, and the statute or statutes under which the entity operates, if different from the statute or statutes under which the entity was established.
(b)  Financial information:
(i)   The most recent adopted budget of the entity;
(ii)  An unaudited comparison of the budget to actual revenues and expenditures for the most recently completed fiscal year;
(iii) The date of its last independent audit; and
(iv)  Upon notification by the state controller, any other financial information required under the uniform accounting manual for local governmental entities.
(c)  Bonds or other debt obligation information:
(i)   The cumulative dollar amount of all bonds or other debt obligations issued or incurred by the entity; and
(ii)  The average length of term of all bond issuances or other debt obligations and the average interest rate of all bonds or other debt obligations.
(3)  Within five (5) days of submitting to the central registry the information required by this subsection, the local governing entity shall notify the entity’s appointing authority, if the entity has an appointing authority, that it has submitted such information.
(4)  If any information provided by an entity as required by this subsection changes during the year, the entity shall update its information on the registry within thirty (30) days of any such change.
(5)  All reasonable fees, costs, and other expenses incurred assisting local governmental entities in compiling the reporting information required by this section may be charged by the county against the local governmental entity requesting the county’s service. An entity may request assistance from the county to comply with provisions of this section, but the county is under no obligation to provide such assistance. For purposes of this section, reasonable fees and costs include but are not limited to the labor costs, material costs, and copying costs incurred while assisting local governmental entities to comply with this section. Such fees and costs may be deducted from any distributions of taxes, fees, or assessments collected by the county on behalf of the local governmental entity.
(6)  Audits required by sections 67-450B, 67-450C, and 67-450D, Idaho Code, will be submitted to the online portal.
(7)  Notification, late fees, and penalties.
(a)  If a local governmental entity fails to submit information required by this section or submits noncompliant information required by this section, the legislative services office shall notify the entity immediately after the due date of the information that either the information was not submitted in a timely manner or the information submitted was noncompliant. The local governmental entity shall then have thirty (30) days from the date of notice to submit the information or notify the legislative services office that it will comply by a time certain. The legislative services office may impose a late fee for each day over said thirty (30) days that the local governmental entity has failed to provide the information required under this section. The late fee may be in the amount of up to five hundred dollars ($500) per day and is immediately payable from the local governmental entity to the legislative services office, which shall deposit the fee in the state general fund.
(b)  No later than January 15 of any year, the legislative services office shall notify the appropriate board of county commissioners and the state tax commission of the entity’s failure to comply with the provisions of this section. Upon receipt of such notification, the board of county commissioners shall place a public notice in a newspaper of general circulation in the county indicating that the entity is noncompliant with the legal reporting requirements of this section. The county commissioners shall assess to the entity the cost of the public notice. Such costs may be deducted from any distributions of taxes, fees, increment financing, or assessments collected by the county on behalf of the local governmental entity. For any noncomplying entity, the legislative services office shall notify the board of county commissioners and the state tax commission of the compliance status of such entity once the entity is in compliance.
(c)  A local governmental entity that fails to comply with this section shall be prohibited from including in its budget any budget increase otherwise permitted by subsection (1)(a) or (e) of section 63-802, Idaho Code.
(d)  In addition to any other penalty provided in this section, during any failure to comply with this section, the state tax commission shall withhold the quarterly distribution of sales tax distribution pursuant to section 63-3638(10), Idaho Code, for any noncomplying entity. The state tax commission shall withhold and retain such money in a reserve account until the legislative services office certifies that the entity has complied with the provisions of this section, at which point the state tax commission shall pay any money owed to the local governmental entity previously in violation of this section.
(e)  For any local governmental entity that is a non-taxing district, including entities established pursuant to title 50, Idaho Code, upon notification to the board of county commissioners from the legislative services office of noncompliance by such entity, the board of county commissioners shall convene to determine appropriate compliance measures, including but not limited to the following:
(i)   Require a meeting of the board of county commissioners and the entity’s governing body wherein the board of county commissioners shall require compliance of this section by the entity;
(ii)  Assess a noncompliance fee on the noncomplying entity. Such fee shall not exceed five thousand dollars ($5,000). Such fees and costs may be deducted from any distributions of taxes, fees, increment financing, or assessments collected by the county on behalf of the local governmental entity until such time as the entity is in compliance with the requirements of this section and section 67-1075, Idaho Code. The amount of any such fee shall not be passed on to persons subject to the jurisdiction of the entity in the form of adjustments to any fee or assessment imposed or collected by the entity. Any fee collected shall be deposited into the county’s current expense fund; and
(iii) Cause a special audit to be conducted on the entity at the cost of the entity.
(8)  The provisions of this section shall have no impact or effect upon reporting requirements for local governmental entities relating to the state tax commission.
(9)  It is the intent of the legislature that the duties of the legislative services office regarding the registry under this section shall be transferred to the office of the state controller on or before January 1, 2022. The exact date shall be determined by the state controller, who must notify all affected entities. Nothing in this section may be construed to affect or reduce the duties of the legislative services office with respect to performing audits.

67-1076.  local governmental entities central registry — reporting information required — penalties for failure to report. [EFFECTIVE JANUARY 1, 2022] (1)  In addition to the provisions applicable to local governmental entities found in section 67-450B, Idaho Code, the provisions of this section also apply to local governmental entities. For purposes of section 67-1075, Idaho Code, and this section, "local governmental entity" includes without limitation all cities, counties, entities governed by chapter 20, title 50, Idaho Code, authorities, and districts organized as separate legal and reporting entities under Idaho law and includes the councils, commissions, and boards as appointed or elected and charged with fiscal management responsibilities of the local governmental entity. If a local governmental entity is governed by the provisions of section 33-701, Idaho Code, such entity is not required to comply with the provisions of this section.
(a) There is hereby established a central registry and reporting portal (registry) on the state controller’s website. The registry and reporting portal shall serve as the unified location for the reporting of and access to administrative and financial information of local governmental entities in this state. Every local governmental entity must register with the state registry.
(b)  The county clerk must notify each local governmental entity of the requirements of this section.
(c)  Each year, according to the schedule set forth in the uniform accounting manual for local governmental entities authorized under section 67-1075, Idaho Code:
(i)   The state tax commission must submit a list to the state controller of all taxing districts within the state; and
(ii)  The county clerk of each county must submit a list to the state controller of all taxing districts in the county and any other local governmental entities that are authorized to impose fees or assessments or to receive property tax money within the county.
(2)  On or before December 1 of each year, every local governmental entity must submit to the online central registry and reporting portal the following information:
(a)  Administrative information:
(i)   The terms of membership and appointing authority for the governing board member of the local governmental entity;
(ii)  The official name, mailing address, and electronic mailing address of the entity;
(iii) The fiscal year of the entity; and
(iv)  Except for cities and counties, the section of Idaho Code under which the entity was established, the date of establishment, the establishing entity, and the statute or statutes under which the entity operates, if different from the statute or statutes under which the entity was established.
(b)  Financial information:
(i)   The most recent adopted budget of the entity;
(ii)  An unaudited comparison of the budget to actual revenues and expenditures for the most recently completed fiscal year;
(iii) The date of its last independent audit; and
(iv)  Any other information required by the uniform accounting manual for local governmental entities.
(c)  Bonds or other debt obligation information:
(i)   The cumulative dollar amount of all bonds or other debt obligations issued or incurred by the entity; and
(ii)  The average length of term of all bond issuances or other debt obligations and the average interest rate of all bonds or other debt obligations.
(3)  Within five (5) days of submitting to the central registry the information required by this subsection, the local governing entity must notify the entity’s appointing authority, if the entity has an appointing authority, that it has submitted such information.
(4)  If any information provided by an entity as required by this subsection changes during the year, the entity must update its information on the registry within thirty (30) days of any such change.
(5)  All reasonable fees, costs, and other expenses incurred assisting local governmental entities in compiling the reporting information required by this section may be charged by the county against the local governmental entity requesting the county’s service. An entity may request assistance from the county to comply with provisions of this section, but the county is under no obligation to provide such assistance. For purposes of this section, reasonable fees and costs include but are not limited to the labor costs, material costs, and copying costs incurred while assisting local governmental entities to comply with this section. Such fees and costs may be deducted from any distributions of taxes, fees, or assessments collected by the county on behalf of the local governmental entity.
(6)  Audits required by sections 67-450B, 67-450C, and 67-450D, Idaho Code, will be submitted to the online portal and provided by the state controller’s office to the legislative services office.
(7)  Notification, late fees, and penalties.
(a)  If a local governmental entity fails to submit information required by this section or submits noncompliant information required by this section, the state controller must notify the entity immediately after the due date of the information that either the information was not submitted in a timely manner or the information submitted was noncompliant. The local governmental entity then has thirty (30) days from the date of notice to submit the information or notify the state controller that it will comply by a time certain. The state controller may impose a late fee for each day over said thirty (30) days that the local governmental entity has failed to provide the information required under this section. The late fee may be in the amount of up to five hundred dollars ($500) per day and is immediately payable from the local governmental entity to the state controller’s office, which shall deposit the fee in the state general fund.
(b)  No later than January 15 of any year, the state controller must notify the appropriate board of county commissioners and the state tax commission of the entity’s failure to comply with the provisions of this section. Upon receipt of such notification, the board of county commissioners must place a public notice in a newspaper of general circulation in the county indicating that the entity is noncompliant with the legal reporting requirements of this section. The county commissioners shall assess to the entity the cost of the public notice. Such costs may be deducted from any distributions of taxes, fees, increment financing, or assessments collected by the county on behalf of the local governmental entity. For any noncomplying entity, the state controller must notify the board of county commissioners and the state tax commission of the compliance status of such entity once the entity is in compliance.
(c)  A local governmental entity that fails to comply with this section is prohibited from including in its budget any budget increase otherwise permitted by subsection (1)(a) or (e) of section 63-802, Idaho Code.
(d)  In addition to any other penalty provided in this section, during any failure to comply with this section, the state tax commission must withhold the quarterly distribution of sales tax distribution pursuant to section 63-3638(10), Idaho Code, for any noncomplying entity. The state tax commission must withhold and retain such money in a reserve account until the state controller certifies that the entity has complied with the provisions of this section, at which point the state tax commission must pay any money owed to the local governmental entity previously in violation of this section.
(e)  For any local governmental entity that is a non-taxing district, including entities established pursuant to title 50, Idaho Code, upon notification to the board of county commissioners from the state controller of noncompliance by such entity, the board of county commissioners must convene to determine appropriate compliance measures, including but not limited to the following:
(i)   Require a meeting of the board of county commissioners and the entity’s governing body wherein the board of county commissioners requires compliance of this section by the entity;
(ii)  Assess a noncompliance fee on the noncomplying entity. Such fee may not exceed five thousand dollars ($5,000). Such fees and costs may be deducted from any distributions of taxes, fees, increment financing, or assessments collected by the county on behalf of the local governmental entity until such time as the entity is in compliance with the requirements of this section and section 67-1075, Idaho Code. The amount of any such fee may not be passed on to persons subject to the jurisdiction of the entity in the form of adjustments to any fee or assessment imposed or collected by the entity. Any fee collected must be deposited into the county’s current expense fund; and
(iii) Cause a special audit to be conducted on the entity at the cost of the entity.
(8)  The provisions of this section have no impact or effect upon reporting requirements for local governmental entities relating to the state tax commission.

History:
[(67-1076) 67-450E; am. and redesig. 2021, ch. 89, sec. 4, p. 298; added 2021, ch. 89, sec. 6, p. 301.]


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