STATE GOVERNMENT AND STATE AFFAIRS
67-448. committee on uniform accounting and transparency for local governmental entities. (1) In order to provide for uniform and transparent financial data of local governmental entities to better inform lawmakers, decision-makers, and citizens, there is hereby established the committee on uniform accounting and transparency for local governmental entities.
(2) The committee shall consist of seven (7) members comprised as follows:
(a) Three (3) members of the senate, one (1) of whom shall be the chairperson of the senate local government and taxation committee or his designee, one (1) from the majority party appointed by the president pro tempore of the senate, and one (1) from the minority party appointed by the minority leader;
(b) Three (3) members of the house of representatives, one (1) of whom shall be the chairperson of the house revenue and taxation committee or his designee, one (1) from the majority party appointed by the speaker of the house, and one (1) from the minority party appointed by the minority leader; and
(c) The state controller or his designee.
(3) The cochairs of the committee shall be the chairperson of the senate local government and taxation committee and the chairperson of the house revenue and taxation committee or their designees. Legislative appointments to the committee shall be for the term of office of the member appointed, and members shall serve at the pleasure of the appointing authority. The state controller or his designee shall serve for the term of office of the state controller, at the pleasure of the state controller. Any vacancy shall be filled in a manner consistent with the appointment procedure set forth in this section, except the appointment shall be for the remainder of the unexpired term. A committee member may be reappointed to the committee.
(4) The cochairs may appoint advisors with expertise in the fiscal affairs, including accounting and auditing responsibilities, of local governmental entities. Any advisors to the committee shall not receive compensation and shall not have voting privileges.
(5) The committee has as its primary duty and responsibility the collaborative task of developing, approving, monitoring, and revising as needed the uniform accounting, budgeting, and financial reporting system and manual for local governmental entities, pursuant to section 67-1075, Idaho Code. The committee shall by a simple majority approve the uniform accounting manual for local governmental entities and any revisions thereto.
(6) Legislative members of the committee are entitled to per diem at the direction of the president pro tempore of the senate or the speaker of the house of representatives at the rates established by the citizens’ committee on legislative compensation. No compensation shall be paid to the state controller, but his designee, if not a state government employee, shall be reimbursed as provided in section 59-509(q), Idaho Code.
(7) The committee may direct the legislative services office to perform an audit on a local governmental entity, as defined in section 67-1076, Idaho Code.
(8) The committee may direct any local governmental entity, education provider, or state agency to provide financial information necessary to the state controller to fulfill his duties under the law.
[67-448, added 2021, ch. 89, sec. 2, p. 297.]