---
type: "Bill"
title: "AUDITS OF LOCAL GOVERNMENTAL ENTITIES – Amends existing law to revise the expenditure levels of local governmental entities subject to audits."
description: "AUDITS OF LOCAL GOVERNMENTAL ENTITIES – Amends existing law to revise the expenditure levels of local governmental entities subject to audits."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2019"
identifier: "H 184"
citation: "Idaho H 184 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2019-02-21"
last_action: "2019-03-26"
source: "openstates"
source_identifier: "ocd-bill/3ef5603b-cfae-4680-a12c-790fe027ec4e"
source_url: "http://legislature.idaho.gov/sessioninfo/2019/legislation/H0184/"
source_hash: "cf2a65998845a0a7083d3034fae4c8213d9be11aea46473a74ab3725d698d699"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 184 (2019) — AUDITS OF LOCAL GOVERNMENTAL ENTITIES – Amends existing law to revise the expenditure levels of local governmental entities subject to audits.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2019/legislation/H0184.pdf)

## Votes

- Read Third Time in Full – — **65–0** (pass) · upper
- Read third time in full – — **29–5** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-21** Introduced, read first time, referred to JRA for Printing `introduction`
- **2019-02-22** Reported Printed and Referred to Revenue & Taxation
- **2019-02-26** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2019-02-27** Read second time; Filed for Third Reading
- **2019-02-28** U.C. to hold place on third reading calendar one legislative day
- **2019-03-01** Read Third Time in Full – PASSED - 65-0-5AYES – Abernathy(Nye), Addis, Amador, Anderson, Anderst, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Chaney, Chew, Christensen, Clow, Collins, Crane, Davis, Dayley, DeMordaunt, Dixon, Ehardt, Erpelding, Furniss, Gannon, Gestrin, Gibbs, Giddings, Goesling, Green(18), Green(2), Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Lickley, Marshall, Mason, McCrostie, Mendive, Monks, Moon, Moyle, Nichols, Palmer, Raymond, Ricks, Rubel, Scott, Shepherd, Smith, Syme, Toone, Troy(Maurin), Vander Woude, Wagoner, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – NoneAbsent – Ellis, Kingsley, Raybould, Stevenson, WintrowFloor Sponsor - MoyleTitle apvd - to Senate `reading-3, passage`
- **2019-03-04** Received from the House passed; filed for first reading
- **2019-03-04** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2019-03-13** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2019-03-14** Read second time; filed for Third Reading
- **2019-03-19** Read third time in full – PASSED - 29-5-1AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Burtenshaw, Cheatham, Crabtree, Grow, Guthrie, Harris, Heider, Hill, Johnson, Lakey, Lent, Lodge, Martin, Mathias(Buckner-Webb), Mortimer, Nelson, Nye, Patrick, Rice, Souza, Thayn, Vick, Ward-Engelking, WoodwardNAYS – Burgoyne, Den Hartog, Jordan, Stennett, WinderAbsent and excused – LeeFloor Sponsor - BrackettTitle apvd - to House `reading-3, passage`
- **2019-03-20** Returned from Senate Passed; to JRA for Enrolling
- **2019-03-21** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2019-03-22** Received from the House enrolled/signed by Speaker
- **2019-03-22** Signed by President; returned to House
- **2019-03-25** Returned Signed by the President; Ordered Transmitted to Governor
- **2019-03-26** Delivered to Governor at 10:15 a.m. on March 25, 2019
- **2019-03-25** Reported Signed by Governor on March 25, 2019 Session Law Chapter 203 Effective: 07/01/2019 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3ef5603b-cfae-4680-a12c-790fe027ec4e`. Confidence: reported (aggregated from official Idaho legislature records).