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.

Single audits filed by EXECUTIVE OFFICE OF THE STATE OF IDAHO
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$5,480,280,656$750,000Legislative Services Office - Audit DivisionUnmodified / Qualified29MW / SD2025-06-GSAFAC-0000430316
20242024-06-30$5,399,698,592$750,000Legislative Services Office - Audit DivisionUnmodified / Qualified45MW / SD2024-06-GSAFAC-0000360148
20232023-06-30$5,646,503,590$750,000Legislative Services Office - Audit DivisionUnmodified26MW / SD2023-06-GSAFAC-0000019607
20222022-06-30$5,078,670,450$750,000Legislative Services Office - Audit DivisionUnmodified12MW / SD2022-06-CENSUS-0000137965
20212021-06-30$1,360,947$750,000Harris CPAsNot on a GAAP basis0—2021-06-CENSUS-0000257121
20202020-06-30$4,270,293,116$750,000Legislative Services Office - Audit DivisionUnmodified17MW / SD2020-06-CENSUS-0000137965
20192019-06-30$3,177,059,347$750,000Legislative Services Office - Audit DivisionUnmodified18MW / SD2019-06-CENSUS-0000137965
20182018-06-30$2,944,566,226$750,000Legislative Services Office - Audit DivisionUnmodified13MW / SD2018-06-CENSUS-0000137965
20172017-06-30$12,629,533$750,000Idaho Legislative Services OfficeUnmodified0—2017-06-CENSUS-0000200491
20162016-06-30$2,779,838,952$750,000Legislative Services Office - Audit DivisionUnmodified9SD2016-06-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.

Federal programs on the most recent report
ALNProgramExpendedMajor
93.778Grants to States for Medicaid$3,140,480,491Yes
20.205Highway Planning and Construction$461,627,662No
10.551Supplemental Nutrition Assistance Program$287,367,039No
17.225Unemployment Insurance$140,669,316No
21.027Coronavirus State and Local Fiscal Recovery Funds$74,820,221Yes
84.027Special Education Grants to States$73,795,179No
93.767Children's Health Insurance Program$70,394,363Yes
84.010Title I Grants to Local Educational Agencies$66,142,887No
84.425UEducation Stabilization Fund - ARPA ESSER III$60,371,285No
10.555National School Lunch Program$53,354,888No
12.401National Guard Military Operations and Maintenance (O&M) Projects$47,239,749No
93.575Child Care and Development Block Grant$45,313,894Yes
21.027Coronavirus State and Local Fiscal Recovery Funds$38,498,788Yes
10.557WIC Special Supplemental Nutrition Program for Women, Infants, and Children$31,769,872No
21.027Coronavirus State and Local Fiscal Recovery Funds$30,784,715Yes
64.015Veterans State Nursing Home Care$29,116,124No
93.268Immunization Cooperative Agreements$27,915,581No
93.558Temporary Assistance for Needy Families$26,356,925No
93.568Low-Income Home Energy Assistance$23,969,245Yes
12.400Military Construction, National Guard$18,389,509Yes
21.029Coronavirus Capital Projects Fund$18,206,183No
66.468Drinking Water State Revolving Fund$17,922,412Yes
21.027Coronavirus State and Local Fiscal Recovery Funds$17,111,518Yes
15.611Wildlife Restoration and Basic Hunter Education and Safety$16,991,525Yes
84.126Rehabilitation Services - Vocational Rehabilitation Grants to States$16,830,743Yes

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.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2025-201Reporting (L)Material weaknessNo
2025-202Reporting (L)Material weaknessNo
2025-203Matching, level of effort, earmarking (G)Material weakness / Questioned costsYes
2025-204Reporting (L)Material weakness / Questioned costsYes
2025-205Allowable costs / cost principles (B)Material weakness / Questioned costsYes
2025-206Procurement and suspension and debarment (I)Material weakness / Questioned costsYes
2025-207Procurement and suspension and debarment (I)Material weaknessYes
2025-208Allowable costs / cost principles (B)Material weakness / Questioned costsYes
2025-209Reporting (L)Significant deficiencyNo
2025-210Reporting (L)Significant deficiencyYes
2025-211Reporting (L)Material weaknessNo
2025-212Reporting (L)Material weaknessNo
2025-213Reporting (L)Material weaknessNo
2025-214Reporting (L)Material weaknessYes
2025-215Matching, level of effort, earmarking (G)Significant deficiency / Questioned costsNo
2025-216Reporting (L)Significant deficiencyNo
2025-217Special tests and provisions (N)Material weaknessNo
2025-218Special tests and provisions (N)Material weaknessYes
2025-219Special tests and provisions (N)Material weakness / Questioned costsYes
2025-220Activities allowed or unallowed (A)Significant deficiencyYes
2025-221Reporting (L)Material weaknessNo
2025-222Special tests and provisions (N)Significant deficiencyNo
2025-223Subrecipient monitoring (M)Material weaknessNo
2025-224Other / not classified (P)Significant deficiencyNo
2025-225Reporting (L)Material weakness / Questioned costsYes

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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.