EXECUTIVE OFFICE OF THE STATE OF IDAHO: Single Audit Reports and Findings
EXECUTIVE OFFICE OF THE STATE OF IDAHO's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted October 5, 2026; the auditor observed on that filing is Legislative Services Office - Audit Division. It reported 29 findings, including a material weakness, with a qualified opinion on the financial statements. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; EXECUTIVE OFFICE OF THE STATE OF IDAHO is recorded in BOISE, Idaho under EIN 826000952, and the Clearinghouse records it as a state government entity. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,480,280,656 | $750,000 | Legislative Services Office - Audit Division | Unmodified / Qualified | 29 | MW / SD | 2025-06-GSAFAC-0000430316 |
| 2024 | 2024-06-30 | $5,399,698,592 | $750,000 | Legislative Services Office - Audit Division | Unmodified / Qualified | 45 | MW / SD | 2024-06-GSAFAC-0000360148 |
| 2023 | 2023-06-30 | $5,646,503,590 | $750,000 | Legislative Services Office - Audit Division | Unmodified | 26 | MW / SD | 2023-06-GSAFAC-0000019607 |
| 2022 | 2022-06-30 | $5,078,670,450 | $750,000 | Legislative Services Office - Audit Division | Unmodified | 12 | MW / SD | 2022-06-CENSUS-0000137965 |
| 2021 | 2021-06-30 | $1,360,947 | $750,000 | Harris CPAs | Not on a GAAP basis | 0 | — | 2021-06-CENSUS-0000257121 |
| 2020 | 2020-06-30 | $4,270,293,116 | $750,000 | Legislative Services Office - Audit Division | Unmodified | 17 | MW / SD | 2020-06-CENSUS-0000137965 |
| 2019 | 2019-06-30 | $3,177,059,347 | $750,000 | Legislative Services Office - Audit Division | Unmodified | 18 | MW / SD | 2019-06-CENSUS-0000137965 |
| 2018 | 2018-06-30 | $2,944,566,226 | $750,000 | Legislative Services Office - Audit Division | Unmodified | 13 | MW / SD | 2018-06-CENSUS-0000137965 |
| 2017 | 2017-06-30 | $12,629,533 | $750,000 | Idaho Legislative Services Office | Unmodified | 0 | — | 2017-06-CENSUS-0000200491 |
| 2016 | 2016-06-30 | $2,779,838,952 | $750,000 | Legislative Services Office - Audit Division | Unmodified | 9 | SD | 2016-06-CENSUS-0000137965 |
When is the next single audit due?
If EXECUTIVE OFFICE OF THE STATE OF IDAHO is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | Grants to States for Medicaid | $3,140,480,491 | Yes |
| 20.205 | Highway Planning and Construction | $461,627,662 | No |
| 10.551 | Supplemental Nutrition Assistance Program | $287,367,039 | No |
| 17.225 | Unemployment Insurance | $140,669,316 | No |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | $74,820,221 | Yes |
| 84.027 | Special Education Grants to States | $73,795,179 | No |
| 93.767 | Children's Health Insurance Program | $70,394,363 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $66,142,887 | No |
| 84.425U | Education Stabilization Fund - ARPA ESSER III | $60,371,285 | No |
| 10.555 | National School Lunch Program | $53,354,888 | No |
| 12.401 | National Guard Military Operations and Maintenance (O&M) Projects | $47,239,749 | No |
| 93.575 | Child Care and Development Block Grant | $45,313,894 | Yes |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | $38,498,788 | Yes |
| 10.557 | WIC Special Supplemental Nutrition Program for Women, Infants, and Children | $31,769,872 | No |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | $30,784,715 | Yes |
| 64.015 | Veterans State Nursing Home Care | $29,116,124 | No |
| 93.268 | Immunization Cooperative Agreements | $27,915,581 | No |
| 93.558 | Temporary Assistance for Needy Families | $26,356,925 | No |
| 93.568 | Low-Income Home Energy Assistance | $23,969,245 | Yes |
| 12.400 | Military Construction, National Guard | $18,389,509 | Yes |
| 21.029 | Coronavirus Capital Projects Fund | $18,206,183 | No |
| 66.468 | Drinking Water State Revolving Fund | $17,922,412 | Yes |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | $17,111,518 | Yes |
| 15.611 | Wildlife Restoration and Basic Hunter Education and Safety | $16,991,525 | Yes |
| 84.126 | Rehabilitation Services - Vocational Rehabilitation Grants to States | $16,830,743 | Yes |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-201 | Reporting (L) | Material weakness | No |
| 2025-202 | Reporting (L) | Material weakness | No |
| 2025-203 | Matching, level of effort, earmarking (G) | Material weakness / Questioned costs | Yes |
| 2025-204 | Reporting (L) | Material weakness / Questioned costs | Yes |
| 2025-205 | Allowable costs / cost principles (B) | Material weakness / Questioned costs | Yes |
| 2025-206 | Procurement and suspension and debarment (I) | Material weakness / Questioned costs | Yes |
| 2025-207 | Procurement and suspension and debarment (I) | Material weakness | Yes |
| 2025-208 | Allowable costs / cost principles (B) | Material weakness / Questioned costs | Yes |
| 2025-209 | Reporting (L) | Significant deficiency | No |
| 2025-210 | Reporting (L) | Significant deficiency | Yes |
| 2025-211 | Reporting (L) | Material weakness | No |
| 2025-212 | Reporting (L) | Material weakness | No |
| 2025-213 | Reporting (L) | Material weakness | No |
| 2025-214 | Reporting (L) | Material weakness | Yes |
| 2025-215 | Matching, level of effort, earmarking (G) | Significant deficiency / Questioned costs | No |
| 2025-216 | Reporting (L) | Significant deficiency | No |
| 2025-217 | Special tests and provisions (N) | Material weakness | No |
| 2025-218 | Special tests and provisions (N) | Material weakness | Yes |
| 2025-219 | Special tests and provisions (N) | Material weakness / Questioned costs | Yes |
| 2025-220 | Activities allowed or unallowed (A) | Significant deficiency | Yes |
| 2025-221 | Reporting (L) | Material weakness | No |
| 2025-222 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-223 | Subrecipient monitoring (M) | Material weakness | No |
| 2025-224 | Other / not classified (P) | Significant deficiency | No |
| 2025-225 | Reporting (L) | Material weakness / Questioned costs | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits EXECUTIVE OFFICE OF THE STATE OF IDAHO now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Executive Office of the State of Idaho Single Audit FY2025.” https://getauditradar.com/single-audits/id/executive-office-of-the-state-of-idaho-826000952/. Data as of 2026-11-06.

