TransparencyOversight & ethics enforcement

Idaho legislative audit of state financial report finds errors tied to Luma accounting system rollout, including eight qualified opinions

Confidence: Alleged · 1 sourceIdaho · Oct 13, 2026

Subject of this story

Idaho State Controller's Office

Also named

Oversight

Idaho Legislative Services Office Audits Division

What happened

A legislative audit of Idaho's fiscal year 2024 statewide financial report, reported Sept. 25, 2025, found the 2023 rollout of the Luma business and accounting system led to errors in financial statements and weaknesses in checking them. Idaho Capital Sun reported misstatements of hundreds of millions of dollars for some agencies, more than $30 million in duplicate Medicaid provider payments, and a lapse in cash reconciliation, with eight qualified opinions that the legislative audit manager said she had not issued before. The State Controller's Office agreed with the findings, said the reported errors were fixed, and said it is correcting processes and retraining staff; budget committee co-chairs said they were concerned.

Sources (1)

Idaho Capital SunThe state of Idaho’s massive overhaul of its business and accounting software in 2023 led to a number of errors on financial statements and weaknesses in processes for ensuring accuracy of those statements, a legislative audit found.

Response

Idaho State Controller's Office

Statement given

Contacted and responded — exact wording not on record.

What happened next (0)

No outcome recorded yet.

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