Idaho state finances (ACFR)
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).
Publisher
- Organization
- Transparent Idaho, Office of the Idaho State Controller
- Publisher’s dataset
- Idaho Annual Comprehensive Financial Report, Statistical Section, Fiscal Year 2025
- File or API used
- https://www.sco.idaho.gov/CAFRDocuments/2025%20Annual%20Comprehensive%20Financial%20Report.pdf
- Retrieval script
scripts/fetch-transparent-idaho-acfr.py- Methodology
- https://www.sco.idaho.gov/CAFRDocuments/2025%20Annual%20Comprehensive%20Financial%20Report.pdf
Coverage
- Geography
- Idaho (statewide)
- Time coverage
- FY2016-FY2025
- Update frequency
- Annual
- Published
- May 21, 2026
- Retrieved
- September 8, 2026
- License
- The compiled file on this page is CC BY 4.0. The underlying records: Public domain. State of Idaho government work.
Measures
| Measure | What it measures | Unit |
|---|---|---|
| Total state expenditures (governmental funds, actual) | 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. | usd thousands |
| State expenditures by function (governmental funds, actual) | 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. | usd thousands |
| State employees (full-time headcount) | 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. | people |
| Principal employer share of state employment | Each of Idaho's principal employers' share of total state employment, by employer, for June 30, 2016 and June 30, 2025. Source: ACFR Schedule 12, Principal Employers, Current Year and Nine Years Ago. | percent |
| Total principal employer share of state employment | The combined share of total state employment held by all of Idaho's principal employers listed in Schedule 12, for June 30, 2016 and June 30, 2025. Source: ACFR Schedule 12, Total row. | percent |
Records
One row per (employer, year) entry in Schedule 12, Principal Employers, Current Year and Nine Years Ago, for the two years the schedule prints (June 30, 2016 and June 30, 2025). An employer appears in only the year(s) it has a disclosed entry; the Total row is not included here (see caveats).
fiscal_year_end: The schedule's as-of date for this entry, '2016-06-30' or '2025-06-30'.employer: Employer name as printed, with trailing footnote-marker digits removed (for example 'State of Idaho2' becomes 'State of Idaho').rank: The employer's rank by headcount among Idaho's principal employers for this year, as printed.employees_range: The employer's headcount range for this year exactly as printed, for example '19,500-20,000' or an open range like '35,000+'. Not a point value; see dataset caveats.share_of_state_employment_pct: Percent of total state employment for this year, as printed. Null if a rank and range are present but no percent was printed (not observed in the current pull).
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.
- principal_employer_share and principal_employers_share_total (Schedule 12, Principal Employers) are percent of total state employment as of June 30, 2016 and June 30, 2025. The ACFR itself credits these figures to the Idaho Department of Labor, except the State of Idaho's own employee figures, which come from the Office of the Idaho State Controller.
- Schedule 12's underlying employee counts are published only as ranges (for example '19,500-20,000', or an open range like '35,000+'), never as a single figure, so this dataset stores the percent-of-state-employment figures as observations but does not convert a range to a point value anywhere; the ranges are kept as printed in data/records/transparent-idaho-acfr.json.
- Schedule 12's Total row gives a total employee count that the source states is the sum of each range's midpoint, an estimate built on top of already-ranged inputs; that count is not stored in this dataset at all, in either observations or records.
- Schedule 12's own notes: all figures are a calendar-year average except the State of Idaho's count, which is as of January 9, 2025 (from the 2025 Legislative Handbook); an employer that has not signed a disclosure with the Idaho Department of Labor for a given year does not appear in that year's columns, which is why some employers have a record for only one of the two years.
Where sources disagree
- government.spending_total, 16, FY2025: idaho-lso publishes 12983836.2. 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.
Pages built on this dataset
Downloads
How to cite
Understand Idaho, “Idaho Annual Comprehensive Financial Report, Statistical Section, Fiscal Year 2025”, compiled from Transparent Idaho, Office of the Idaho State Controller, Idaho Annual Comprehensive Financial Report, Statistical Section, Fiscal Year 2025. Retrieved September 8, 2026. https://understandidaho.com/data/transparent-idaho-acfr/. CC BY 4.0.
Cite Transparent Idaho, Office of the Idaho State Controller directly for the figures themselves.
This page was last updated .