STATE CONTROLLER – Amends existing law to revise provisions regarding reporting requirements and to establish provisions regarding noncompliance.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1321
BY
STATE
AFFAIRS
COMMITTEE
AN
ACT
1
RELATING
TO
THE
STATE
CONTROLLER;
AMENDING
SECTION
67
-
1085A,
IDAHO
CODE,
TO
2
REVISE
PROVISIONS
REGARDING
REPORTING
REQUIREMENTS
AND
TO
ESTABLISH
3
PROVISIONS
REGARDING
NONCOMPLIANCE;
AND
DECLARING
AN
EMERGENCY
AND
4
PROVIDING
AN
EFFECTIVE
DATE.
5
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
6
SECTION
1.
That
Section
67
-
1085A,
Idaho
Code,
be,
and
the
same
is
hereby
7
amended
to
read
as
follows:
8
67
-
1085A.
STATE
AGENCY
AGREEMENT
REPORTING
REQUIREMENTS.
(1)
As
used
9
in
this
section:
10
(a)
"Agency"
means
any
state
officer,
department,
division,
bureau,
or
1
1
agency
of
the
state
of
Idaho.
12
(b)
"Agreement"
includes
any
legally
binding
contract,
MOU,
or
MOA
en
-
13
tered
into
by
an
agency
with
external
entities.
14
(c)
"Master
agreement"
means
a
contract
outlining
general
terms
for
a
15
business
relationship
with
specific
sub
-
agreements
that
are
subject
to
16
the
master
agreement's
terms.
17
(d)
"Memorandum
of
agreement"
or
"MOA"
means
a
legally
binding
agree
-
18
ment
defining
the
terms,
obligations,
and
responsibilities
of
the
par
-
19
ties.
20
(e)
"Memorandum
of
understanding"
or
"MOU"
means
a
non
-
binding
agree
-
21
ment
outlining
a
common
understanding
or
objective
between
two
(2)
or
22
more
parties.
23
(f)
"Sub
-
agreement"
means
a
contract
subordinate
to
a
master
agreement
24
that
outlines
specific
terms
or
obligations.
25
(2)
Agencies
shall
report
any
executed
MOU,
MOA,
or
agreement,
in
-
26
cluding
sub
-
agreements,
regardless
of
fund
source,
to
the
state
controller
27
within
ten
(10)
business
days
of
execution.
28
(3)
Reports
required
pursuant
to
subsection
(2)
of
this
section
shall
29
be
submitted
through
the
designated
state
controller
reporting
portal
and
30
must
include:
31
(a)
A
document
title;
32
(b)
The
date
of
execution
and
end
date,
if
applicable;
33
(c)
A
list
of
participating
entities;
34
(d)
A
brief
summary
or
purpose;
35
(e)
An
agency
contact
person's
name,
email,
and
phone
number;
36
(f)
Any
amendments
or
modifications
to
the
agreement;
and
37
(g)
The
monetary
value
of
the
agreement,
including
total
contract
cost,
38
funding
sources,
and
payment
schedule,
if
applicable.
39
(4)
Amendments
to
existing
agreements
shall
not
require
separate
re
-
40
porting
but
shall
be
updated
in
the
original
submission,
including
the
date
41

2
of
the
last
amendment
and
updated
end
date
if
the
amendment
extended
the
term
1
of
the
agreement.
2
(5)(a)
The
following
agreements
are
exempt
from
the
provisions
of
this
3
section
and
are
not
required
to
be
reported:
4
(i)
Employment
-
related
agreements
with
state
employees,
exclud
-
5
ing
settlement
agreements;
6
(ii)
Routine
financial
documents
such
as
invoices
and
purchase
7
orders
used
in
the
ordinary
course
of
business;
8
(iii)
Student
housing
and
financial
aid
agreements
between
insti
-
9
tutions
and
students;
and
10
(iv)
Template
agreements
with
standard
terms
used
for
short
-
term
1
1
incidental
purposes.
12
(b)
Statewide
contracts
executed
by
the
department
of
administration,
13
division
of
purchasing,
shall
be
reported
by
the
department
of
admin
-
14
istration,
except
that
sub
-
agreements
executed
by
individual
agencies
15
shall
be
reported
by
the
agency
executing
the
sub
-
agreement.
16
(6)
Each
agency
shall
annually
review,
update,
and
certify
the
accuracy
17
and
completeness
of
its
reported
agreements
by
January
1
of
each
year.
The
18
certification
must
be
signed
or
acknowledged
by
the
agency
head
or
an
autho
-
19
rized
representative.
20
(7)
(a)
The
state
controller
shall
maintain
and
publish
a
centralized
21
publicly
accessible
list
of
reported
agreements,
subject
to
public
22
records
exemptions
under
chapter
1,
title
74,
Idaho
Code.
At
a
minimum,
23
the
publicly
available
information
shall
include
the
information
re
-
24
quired
to
be
reported
under
subsection
(3)
of
this
section.
25
(b)
The
state
controller
shall
monitor
agency
compliance
,
and
may
pro
-
26
vide
assistance
to
agencies,
and
may
report
non
-
compliance
to
the
gov
-
27
ernor
and
legislature
an
agency
in
meeting
the
requirements
of
this
sec
-
28
tion
.
29
(c)
Should
the
state
controller
become
aware
of
an
agency's
failure
30
to
report
as
required
pursuant
to
subsection
(2)
of
this
section,
the
31
state
controller
shall
provide
prompt
written
notice
to
the
agency
of
32
such
failure,
whereupon
the
agency
shall
cure
the
noncompliance
within
33
thirty
(30)
days
of
the
date
of
receipt
of
such
written
notice
or
notify
34
the
state
controller
it
will
comply
by
a
time
certain,
not
to
exceed
35
sixty
(60)
days
from
the
date
of
notice
of
noncompliance.
36
(d)
The
state
controller
shall
prepare
an
annual
report
of
any
agency
37
that
fails
to
cure
its
noncompliance
as
provided
in
paragraph
(c)
of
38
this
subsection.
Such
report
shall
be
provided
to
the
legislative
ser
-
39
vices
office
on
or
before
January
5
of
each
year.
40
(e)
An
agency
that
remains
noncompliant
after
an
opportunity
to
cure
41
its
noncompliance
may
be
subject
to
potential
budgetary
holdbacks
for
42
the
following
fiscal
year
at
the
discretion
of
the
joint
finance
-
appro
-
43
priations
committee,
upon
the
approval
of
the
budget
by
the
legislature
44
and
subject
to
the
final
approval
of
the
governor.
45
(f)
The
state
controller
shall
have
authority
to
develop
and
maintain
46
a
guidance
policy
to
carry
out
the
provisions
and
requirements
of
this
47
section,
including
the
manner
of
reporting
agreements
to
its
report
-
48
ing
portal,
and
shall
publish
such
policy
in
the
same
location
where
the
49
list
of
reported
agreements
is
published.
50

3
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
1
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
2
July
1,
2026.
3