The Transparent Idaho website was developed by the Idaho State Controller's Office in cooperation
with Governor C.L. "Butch" Otter, the Division of Financial Management, Legislative Services Office,
and Office of the CIO.
This site is designed to make the finances of the government of the State of Idaho more transparent
to the citizens of Idaho. It provides a highly accurate look at the State's budget, revenues, and
spending, and how they have changed over the last 3-5 years. Also included are various financial
reports and links to other sites providing detailed information regarding State spending.
Financial data supplied to the Idaho State Controller's Office is provided by individual record
submissions by each State Agency. Data is then extracted, reformatted and loaded into the State
Controller's Office data warehouse. All financial data for Transparent Idaho provided from
this source is updated NIGHTLY, giving the citizens of Idaho a very realtime look
at the financial transactions of State Government.
The majority of the information on this website comes from the State Controller’s statewide accounting
and payroll systems. However, links or reports are provided from other state agencies that may reflect
the information from another perspective. This may make it appear that the data is different or does
not agree. There are valid reasons why that is the case. For example, financial statements such as the
Comprehensive Annual Financial Report (CAFR) for the state are prepared using a different basis of accounting
than budget reports. The CAFR uses an accrual basis which includes items like accounts payable and accounts
receivable, while budget reports and state revenues and expenditures are generally prepared on a cash basis,
like a check book. Neither one is right or wrong. They are different by design because the underlying purpose
of the information is different.
When analyzing the data, it’s important to keep the various perspectives in mind to guard against drawing incorrect