Employee Salary Data Reporting
Idaho Code, Section 67-1076 states every local government entity must submit all information as required by the statute including “Any other information required by the uniform accounting manual for local governmental entities.” The Uniform Accounting & Reporting Manual requires all local government entities to submit their employee salary data to the State Controller’s Office to meet the legislative intent of House Bill 73 (2021) to provide transparency in Local Government. This data is to be published on the public-facing Transparent Idaho website. The requirement to submit this type of data has been vetted and follows the Idaho Public Records Act (Idaho Code 74-102) as well as the guidelines protecting personal identifiable information (PII).
The employee salary data report should reflect employee salaries as of October 1 of the previous calendar year. There are three different types of templates for reporting Employee Salary Data:
Annual Financial Transparency Report (AFTR) Templates
If you need to complete the Annual Financial Transaparency Report (AFTR) template for 2023, 2024, or 2025, please contact our team at registry@sco.idaho.gov.