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Duties of the State Controller

The Idaho state controller is one of seven statewide elected constitutional officers in the executive branch
of Idaho state government and serves a four-year term. In 1994, a constitutional amendment passed by
Idaho voters changed the name of the state auditor to state controller. This amendment granted the state
controller the authority to establish statewide internal pre-audit accounting controls to assure state funds are
spent properly. The amendment transferred post-audit functions to the Legislative Services Office enabling
separation of accounting and after-the-fact auditing operations.

The state controller is the chief fiscal officer of the state of Idaho, responsible for:
  • Maintaining all accounting and financial records
  • Paying all the state’s bills and employees
  • Preparing the state’s annual financial report
  • Operating the state’s Computer Service Center

To accomplish these tasks, the State Controller’s Office is divided into three operating divisions:

Division of Statewide Accounting
  • Responsible for generating state warrants, which are used like checks to pay state employees and other state business obligations
  • Maintains the state’s accounting system (STARS) and preparing its statewide financial reports
  • Implements statewide accounting standards, which conform to generally accepted accounting principles (GAAP)

Division of Computer Services
  • Operates the state’s largest mainframe computer
  • Provides technical data processing support to state agencies

Division of Statewide Payroll
  • Pays and keeps payroll records for approximately 26,000 state employees
  • Conducts payroll training conferences for government employees

In addition to being the state’s chief fiscal officer, the state controller is the state of Idaho
Social Security Program Administrator and is ex-officio secretary of the State Board of Examiners,
which is responsible for examining claims against the state and approving or rejecting the same.

The state controller also serves Idaho citizens as a member of four statewide organizations:
  1. Idaho State Board of Land Commissioners (Manages Idaho’s public endowment lands—lands that benefit
    public schools and institutions)
  2. Idaho State Board of Canvassers (Certifies election results)
  3. Idaho State College Savings Program Board (Provides families with an affordable way to save for college
    under a “529 college savings program,” named IDEAL)
  4. Information Technology Resource Management Council (ITRMC—reviews and evaluates telecommunications policies and systems for state agencies)

In an advisory role, the state controller assists the commissioners of the Idaho Housing and Finance
Association and the commissioners of the Idaho Food Quality Assurance Institute.

Statutory duties of the Idaho state controller are prescribed mainly in Chapter 10, Title 67 of the Idaho Code.
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Page last updated on 02/03/2012 07:47:18 AM