ID H0474

Establishes a central registry and reporting portal on the Legislative Services Office website to consolidate administrative and financial information from all local governing entities in Idaho.

Requires every local governing entity to submit information by March 1, 2015, and annually by October 1, including administrative details, adopted budgets, audit reports, and debt obligation information.

County clerks must notify local entities of requirements and submit lists to the Legislative Services Office of all taxing districts and entities authorized to impose fees or assessments.

Entities failing to submit compliant information within 30 days of notice face penalties including withholding of annual distributions, prohibition from levying taxes or fees, dissolution, or mandatory additional audits at the entity's expense.

The registry listing will be publicly available on the Legislative Services Office website by January 1, 2016, with the act effective January 1, 2015.