---
type: "Bill"
title: "LOCAL GOVERNMENT – Amends, repeals, and adds to existing law to provide for a uniform system of accounting and financial transparency from local governmental entities and education providers."
description: "LOCAL GOVERNMENT – Amends, repeals, and adds to existing law to provide for a uniform system of accounting and financial transparency from local governmental entities and education providers."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 73"
citation: "Idaho H 73 (2021)"
classification: ["bill"]
subjects: ["ACCOUNTING AND ACCOUNTANTS", "BUDGETS", "CITIES", "COMMITTEES", "CONTROLLER", "STATE", "COUNTIES", "DISTRICTS", "FINANCE", "GOVERNMENT", "REPORTS"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2021-02-01"
last_action: "2021-03-19"
source: "openstates"
source_identifier: "ocd-bill/67bb8836-b3c0-423d-a60c-9529484b637c"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0073/"
source_hash: "b438796d5d9314177b1680a2c438dbaf8a2d8be64df410d71388bf09751202ed"
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 73 (2021) — LOCAL GOVERNMENT – Amends, repeals, and adds to existing law to provide for a uniform system of accounting and financial transparency from local governmental entities and education providers.

## Version chain

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

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2021/legislation/H0073.pdf)

## Votes

- Read third time in full – — **26–8** (pass) · lower
- Read Third Time in Full – Previously Read in Full – — **54–15** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2021-02-01** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-02-02** Reported Printed and Referred to Revenue & Taxation
- **2021-02-10** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2021-02-11** Read second time; Filed for Third Reading
- **2021-02-12** U.C. to hold place on third reading calendar until Monday, February 15, 2021
- **2021-02-15** Read Third Time in Full – Previously Read in Full – PASSED - 54-15-1AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Bundy, Cannon, Chaney, Chew, Clow, Crane, Davis, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Gibbs, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, McCrostie, Mendive, Mitchell, Monks, Moyle, Nash, Okuniewicz, Palmer, Shepherd, Syme, Troy, Vander Woude, von Ehlinger, Weber, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Berch, Christensen, Giddings, Green, Hanks, Mathias, Moon, Nate, Necochea, Nichols, Rubel, Scott, Skaug, Toone, WisniewskiAbsent – RuchtiFloor Sponsors - Addis & HormanTitle apvd - to Senate `passage, reading-3`
- **2021-02-16** Received from the House passed; filed for first reading
- **2021-02-16** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-03-04** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-03-05** Read second time; filed for Third Reading
- **2021-03-10** Read third time in full – PASSED - 26-8-1AYES – Agenbroad, Anthon, Bair, Bayer, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Heider, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rice, Ricks, Riggs, Souza, Thayn, Vick, Winder, WoodwardNAYS – Burgoyne, Crabtree, Lakey, Rabe, Stennett, Ward-Engelking, Wintrow, ZitoAbsent and excused – JohnsonFloor Sponsor - RiceTitle apvd - to House `passage, reading-3`
- **2021-03-11** Returned from Senate Passed; to JRA for Enrolling
- **2021-03-12** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-03-15** Received from the House enrolled/signed by Speaker
- **2021-03-15** Signed by President; returned to House
- **2021-03-16** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-03-17** Delivered to Governor at 10:50 a.m. on March 16, 2021
- **2021-03-19** Reported Signed by Governor on March 18, 2021 Session Law Chapter 89 Effective: 07/01/2021 SECTION 1-4 & 7-21; 01/01/2022 SECTION 5 & 6 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67bb8836-b3c0-423d-a60c-9529484b637c`. Confidence: reported (aggregated from official Idaho legislature records).