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