{
 "dataset": {
  "id": "transparent-idaho-acfr",
  "sourceId": "transparent-idaho",
  "name": "Idaho Annual Comprehensive Financial Report, Statistical Section, Fiscal Year 2025",
  "description": "Ten-year actual state expenditures by function and state employee headcount, from the Office of the Idaho State Controller's Annual Comprehensive Financial Report (ACFR).",
  "url": "https://www.sco.idaho.gov/LivePages/annual-comprehensive-financial-reports.aspx",
  "methodologyUrl": "https://www.sco.idaho.gov/CAFRDocuments/2025%20Annual%20Comprehensive%20Financial%20Report.pdf",
  "dataUrl": "https://www.sco.idaho.gov/CAFRDocuments/2025%20Annual%20Comprehensive%20Financial%20Report.pdf",
  "geography": "Idaho (statewide)",
  "timeCoverage": "FY2016-FY2025",
  "updateFrequency": "Annual",
  "publisherUpdated": "2026-05-21",
  "retrieved": "2026-09-08",
  "license": "Public domain. State of Idaho government work.",
  "ingestion": "scripts/fetch-transparent-idaho-acfr.py",
  "caveats": [
   "spending_total and spending_by_category (Schedule 4, Changes in Fund Balances - Governmental Funds) are actual expenditures on the modified accrual basis of accounting, for governmental funds only; they exclude Idaho's proprietary/business-type funds (for example the Unemployment Insurance Trust Fund and university enterprise activity) and discretely presented component units, and are rounded to the nearest thousand dollars as the source prints them (unit usd_thousands).",
   "spending_by_category's 'Debt Service - Principal' and 'Debt Service - Interest' categories are the two components of the source's 'Debt Service' line; all other categories are the source's own function labels, with trailing footnote markers removed.",
   "The source labels its FY2024 column '(as restated)'; FY2024 observations for spending_total and spending_by_category carry a note saying so.",
   "state_employees (Schedule 14, State Employees by Function) is a full-time headcount, not a full-time-equivalent (FTP) count, and excludes the source's separate part-time and temporary employee count.",
   "The source notes that FY2024 state_employees figures reflect a 2024 change of financial systems and reporting; the FY2024 observation carries this note.",
   "government.spending_total disagrees with the Legislative Services Office's FY2025 all-funds actual expenditure figure because the two are prepared on different bases; see disagreements below.",
   "Dashboard-only figures on transparent.idaho.gov (the Tableau-based vendor payment, agency transaction, and current state-employee-pay tools) were not scraped and are not part of this dataset; only the ACFR PDF, which is a genuine downloadable document, was used."
  ],
  "disagreements": [
   {
    "metric": "government.spending_total",
    "geo": "16",
    "period": "FY2025",
    "otherSource": "idaho-lso",
    "otherValue": 12983836.2,
    "note": "This dataset's FY2025 total (15,233,737 usd_thousands) is actual expenditure for governmental funds only, on the modified accrual (GAAP) basis, from the ACFR. The Legislative Services Office's 2026 Legislative Fiscal Report reports FY2025 actual expenditure of $12,983,836,200 (12,983,836.2 usd_thousands) on the state's budgetary basis, 'All Funds' (General, dedicated, and federal funds tracked through the appropriation process), which excludes the ACFR's proprietary funds and component units and uses cash/encumbrance appropriation accounting rather than modified accrual. Both figures are real and correctly sourced; they answer different questions about the same fiscal year."
   }
  ],
  "metrics": [
   {
    "id": "government.spending_total",
    "name": "Total state expenditures (governmental funds, actual)",
    "unit": "usd_thousands",
    "description": "Actual expenditures, all governmental funds (General, special revenue, capital projects, and permanent funds), modified accrual basis. Excludes proprietary/business-type funds and component units. Source: ACFR Schedule 4.",
    "aggregation": "flow"
   },
   {
    "id": "government.spending_by_category",
    "name": "State expenditures by function (governmental funds, actual)",
    "unit": "usd_thousands",
    "description": "Actual expenditures by function, all governmental funds, modified accrual basis: General Government, Public Safety and Correction, Health and Human Services, Education, Economic Development, Natural Resources, Capital Outlay, Intergovernmental Revenue Sharing, and the two Debt Service components. Source: ACFR Schedule 4.",
    "aggregation": "flow"
   },
   {
    "id": "government.state_employees",
    "name": "State employees (full-time headcount)",
    "unit": "people",
    "description": "Full-time state employee headcount as of fiscal year end, statewide, as reported by the Office of the Idaho State Controller. Not a full-time-equivalent (FTP) count. Source: ACFR Schedule 14.",
    "aggregation": "level"
   }
  ]
 },
 "observations": [
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 441430,
   "status": "final",
   "category": "Capital Outlay"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 47409,
   "status": "final",
   "category": "Debt Service - Interest"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 38946,
   "status": "final",
   "category": "Debt Service - Principal"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 425407,
   "status": "final",
   "category": "Economic Development"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 1938123,
   "status": "final",
   "category": "Education"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 203783,
   "status": "final",
   "category": "General Government"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 2622307,
   "status": "final",
   "category": "Health and Human Services"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 547772,
   "status": "final",
   "category": "Intergovernmental Revenue Sharing"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 248671,
   "status": "final",
   "category": "Natural Resources"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2016",
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   "value": 369982,
   "status": "final",
   "category": "Public Safety and Correction"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2017",
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   "value": 443857,
   "status": "final",
   "category": "Capital Outlay"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2017",
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   "value": 44397,
   "status": "final",
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  },
  {
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   "geo": "16",
   "period": "FY2017",
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   "value": 40564,
   "status": "final",
   "category": "Debt Service - Principal"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
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   "value": 445357,
   "status": "final",
   "category": "Economic Development"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2017",
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   "value": 2064432,
   "status": "final",
   "category": "Education"
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  {
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   "value": 208067,
   "status": "final",
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  },
  {
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   "value": 2672573,
   "status": "final",
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  {
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   "status": "final",
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  {
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   "status": "final",
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   "status": "final",
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   "status": "final",
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   "status": "final",
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   "status": "final",
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   "status": "final",
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   "category": "Intergovernmental Revenue Sharing"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2023",
   "periodType": "fiscal-year",
   "value": 420042,
   "status": "final",
   "category": "Natural Resources"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2023",
   "periodType": "fiscal-year",
   "value": 533270,
   "status": "final",
   "category": "Public Safety and Correction"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 1393657,
   "status": "final",
   "category": "Capital Outlay",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 58694,
   "status": "final",
   "category": "Debt Service - Interest",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 59430,
   "status": "final",
   "category": "Debt Service - Principal",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 581060,
   "status": "final",
   "category": "Economic Development",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 3564985,
   "status": "final",
   "category": "Education",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 268853,
   "status": "final",
   "category": "General Government",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 4775560,
   "status": "final",
   "category": "Health and Human Services",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 1688692,
   "status": "final",
   "category": "Intergovernmental Revenue Sharing",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 361031,
   "status": "final",
   "category": "Natural Resources",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 579910,
   "status": "final",
   "category": "Public Safety and Correction",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 1613648,
   "status": "final",
   "category": "Capital Outlay"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 101196,
   "status": "final",
   "category": "Debt Service - Interest"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 184643,
   "status": "final",
   "category": "Debt Service - Principal"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 670133,
   "status": "final",
   "category": "Economic Development"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 4639460,
   "status": "final",
   "category": "Education"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 273558,
   "status": "final",
   "category": "General Government"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 5242781,
   "status": "final",
   "category": "Health and Human Services"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 1457712,
   "status": "final",
   "category": "Intergovernmental Revenue Sharing"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 469209,
   "status": "final",
   "category": "Natural Resources"
  },
  {
   "metric": "government.spending_by_category",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 581397,
   "status": "final",
   "category": "Public Safety and Correction"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 6883830,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2017",
   "periodType": "fiscal-year",
   "value": 7139727,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2018",
   "periodType": "fiscal-year",
   "value": 7896453,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2019",
   "periodType": "fiscal-year",
   "value": 8284642,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2020",
   "periodType": "fiscal-year",
   "value": 8892529,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2021",
   "periodType": "fiscal-year",
   "value": 10508241,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2022",
   "periodType": "fiscal-year",
   "value": 11146276,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2023",
   "periodType": "fiscal-year",
   "value": 13330773,
   "status": "final"
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 13331872,
   "status": "final",
   "note": "Source labels FY2024 \"(as restated)\"."
  },
  {
   "metric": "government.spending_total",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 15233737,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2016",
   "periodType": "fiscal-year",
   "value": 19637,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2017",
   "periodType": "fiscal-year",
   "value": 20174,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2018",
   "periodType": "fiscal-year",
   "value": 20201,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2019",
   "periodType": "fiscal-year",
   "value": 20354,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2020",
   "periodType": "fiscal-year",
   "value": 20679,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2021",
   "periodType": "fiscal-year",
   "value": 20369,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2022",
   "periodType": "fiscal-year",
   "value": 20165,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2023",
   "periodType": "fiscal-year",
   "value": 20861,
   "status": "final"
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2024",
   "periodType": "fiscal-year",
   "value": 21132,
   "status": "final",
   "note": "Source notes: \"In 2024, we switched financial systems and used new reports.\""
  },
  {
   "metric": "government.state_employees",
   "geo": "16",
   "period": "FY2025",
   "periodType": "fiscal-year",
   "value": 22045,
   "status": "final"
  }
 ]
}