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---
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 **268** (pass) · lower
- Read Third Time in Full Previously Read in Full **5415** (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).