← delinquency review FY2025: Filed
COUNTY OF BOUNDARY
UEI XPAHL4N7QAA1 · ID · local · FY 2024-10-01 → 2025-09-30
Filed 4 years (FY2022–FY2025); FY2026 not yet due.
FY2025 reconciliation conflict. Our observed money and the FAC filing
disagree about the threshold — contradicted -- FAC shows over threshold. The audit reports $2,134,718 of SEFA against $955K observed here (45% of SEFA), which usually
means the filing covers more entities than this one.
Possible coverage — unverified. EXECUTIVE OFFICE OF THE STATE OF IDAHO is in the same corporate family and files an audit that FAC records as covering 33 other entities — but not this one.
That sibling's coverage is proven (curated); the inferred step is
only the corporate-family link joining the two, which comes from USAspending. Confirming
this entity sits inside that audit needs the report's SEFA detail by agency. Nothing here changes a status.
Fiscal year:
| FY | Status | Observed | Threshold | Composition | Due | Days late | SEFA expended | Obs. % of SEFA | Own report | Covering |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | Not yet due partial | $1.3M ▲ | $1.0M | outlays 81% + pass-through 19% | 2027-06-30 | — | — | — | — | — |
| 2025 | Filed | $955K | $1.0M | — | 2026-06-30 | -34 | $2.1M | 45% | 2025-09-GSAFAC-0000418382 ↗ | — |
| 2024 | Filed | $256K | $750K | — | 2025-06-30 | 127 | $3.4M | 7.6% | 2024-09-GSAFAC-0000365533 ↗ | — |
| 2023 | Filed | $3.4M ▲ | $750K | outlays 94% + pass-through 6% | 2024-06-30 | -61 | $3.5M | 98% | 2023-09-GSAFAC-0000039219 ↗ | — |
| 2022 | Filed | $2.0M ▲ | $750K | outlays 85% + pass-through 15% | 2023-06-30 | -50 | $2.0M | 98% | 2022-09-CENSUS-0000137976 ↗ | — |
- Obligation
- $3.2M
- Outlay
- $501K
- Subaward recv
- $454K
- Subaward passed
- $0
- Loan face value
- $0
- Awards
- 7
- SEFA reported
- $2.1M (obs. 45%)
- FAC check
- contradicted -- FAC shows over threshold
- Audit type
- single-audit
- Accepted
- 2026-05-27
- Auditor
- SCOTT HOOVER CPA, PLLC
- Cognizant agency
- —
- Oversight agency
- 15
| Component | Obligation | Outlay | Subaward recv | Subaward passed | Loan face value |
|---|---|---|---|---|---|
| Non-HHS federal money | $3.2M | $501K | $454K | $0 | $0 |
Relationships
Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.
link_type = corporate_parentFrom SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.
↑ Rolls up to
ID ST DEPARTMENT OF HEALTH & WELFARE CH3DBGKWJSJ1
↓ Rolls up to this entity
Nothing — no entity rolls up to this one.
derived — not a link_type Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.
Show the query
SELECT related_uei, link_type FROM pub.entity_link WHERE link_type = 'corporate_parent' AND uei = 'CH3DBGKWJSJ1' -- this entity's parent AND related_uei <> 'XPAHL4N7QAA1'; -- everything else under it
| Entity | Provably covers | Latest status | Yrs delinq. | Latest observed |
|---|---|---|---|---|
| EXECUTIVE OFFICE OF THE STATE OF IDAHO W1N3LFTZ82K4 | 33 | Not yet due | 1 | $29.2M |
| IDAHO DEPARTMENT OF HEALTH & WELFARE WP92EVJB9HF9 | — | Not yet due | — | $3.93B |
| TRANSPORTATION, IDAHO DEPARTMENT OF HLP4MAQ4S8S4 | — | Not yet due | — | $481.0M |
| IDAHO STATE BOARD OF EDUCATION PZNJFNBF9742 | — | Not yet due | — | $285.1M |
| IDAHO DEPARTMENT OF LANDS LNALNMHA3NZ5 | — | Not yet due | — | $61.4M |
| STATE OF IDAHO DEPARTMENT OF ENVIRONMENTAL QUALITY GGX6MMGCBM66 | — | Not yet due | — | $60.4M |
| IDAHO DEPARTMENT OF FISH GAME WGAVHAW8QU58 | — | Not yet due | — | $46.2M |
| TREASURER OFFICE IDAHO STATE ELZLRLBXKHL9 | — | Not yet due | 4 | $44.9M |
| STATE OF IDAHO DEPARTMENT OF LABOR RX95D5JULDR9 | — | Not yet due | — | $35.3M |
| STATE OF IDAHO MILITARY DIVISION FGE6F23R3J81 | — | Not yet due | — | $32.3M |
| BOARD OF EDUCATION IDAHO STATE ZZKAX3GBCE83 | — | Not yet due | — | $12.9M |
| VOCATIONAL REHABILITATION IDAHO XESYM9BB9MM3 | — | Not yet due | — | $11.1M |
| STATE OF IDAHO HANLZXWD5NB5 | — | Not yet due | — | $11.0M |
| IDAHO COMMISSION ON AGING CL1WP7VN4MA1 | — | Not yet due | — | $10.8M |
| IDAHO STATE POLICE RJA2KYBYGWB1 | — | Not yet due | — | $10.7M |
| SPECIES CONSERVATION OFFICE OF EC9UD2KCZD34 | — | Not yet due | — | $7.8M |
| DEPARTMENT OF PARKS & RECREATION IDAHO DWQ7F6MR8YM4 | — | Not yet due | — | $7.8M |
| AGRICULTURE, IDAHO DEPARTMENT OF GNEBGT2PM1H7 | — | Not yet due | — | $6.5M |
| IDAHO COMMISSION FOR BLIND WK2VHMWB1MT3 | — | Not yet due | — | $3.8M |
| IDAHO COMMISSION FOR LIBRARIES GJD8Q8GC5AQ5 | — | Not yet due | — | $1.6M |
| EXECUTIVE OFFICE OF THE STATE OF IDAHO SK88K1DRMN23 | — | Not yet due | — | $1.5M |
| NORTH CENTRAL DISTRICT HEALTH G4T7DFL4G421 | — | Not yet due | 3 | $1.4M |
| ATTORNEY GENERAL IDAHO OFFICE OF XJ9SNSRNAK51 | — | Not yet due | — | $1.3M |
| INDUSTRIAL COMMISSION IDAHO RR11SCRYHMG6 | — | Not yet due | — | $1.0M |
| ARTS IDAHO COMMISSION ON YZDTH637A3Y5 | — | Under threshold | — | $982K |
| SECRETARY OF STATE DL6JEK6EARB5 | — | Under threshold | — | $769K |
| DEPARTMENT OF JUVENILE CORRECTIONS IDAHO NKE9MWLDBN48 | — | Under threshold | 2 | $752K |
| STATE OF IDAHO OFFICE OF DRUG POLICY YDQ4LCWD71Q8 | — | Under threshold | — | $643K |
| DEPARTMENT OF INSURANCE IDAHO KDB8WNWG2169 | — | Under threshold | — | $505K |
| WATER RESOURCES, IDAHO DEPARTMENT OF VCHPNMFY2KQ4 | — | Under threshold | 1 | $485K |
| JUDICIARY COURTS OF THE STATE OF IDAHO T3FSYGDP1KF4 | — | Under threshold | — | $447K |
| IDAHO DEPARTMENT OF CORRECTION KPF2DKAMCNN6 | — | Under threshold | — | $208K |
| IDAHO POTATO COMMISSION JC9US6DVVC25 | — | Under threshold | — | $200K |
| IDAHO RANGELAND RESOURCES COMMISSION ECCJZJFNCEA5 | — | Under threshold | — | $99K |
| DIVISION OF OCCUPATIONAL AND PROFESSIONAL LICENSES H49GKCDET6G9 | — | Under threshold | — | $84K |
| BEAN COMMISSION, IDAHO ESMKDT2LKDT7 | — | Under threshold | — | $80K |
| PUBLIC UTILITIES COMMISSION IDAHO MHJGDETQKPD5 | — | Under threshold | — | $30K |
| FOREST PRODUCTS COMMISSION IDAHO HQ69M6853NC4 | — | Under threshold | — | $20K |
| STATE OF IDAHO J67HGYYEN341 | — | Under threshold | — | $18K |
| BOARD OF EDUCATION IDAHO STATE DRE8JWMLUCL3 | — | Undetermined | — | $0 |
| IDAHO DIVISION OF VETERAN SERVICES TTJZG4XKE6K9 | — | Undetermined | — | $0 |
| WATER DISTRICT 63, STATE OF IDAHO LFPKCTE8WPH5 | — | Undetermined | — | $0 |
| LEMSM3D274V4 LEMSM3D274V4 | — | — | — | — |
| KKDFFG3ENJW9 KKDFFG3ENJW9 | — | — | — | — |
| X1URXSS2PNL5 X1URXSS2PNL5 | — | — | — | — |
| K137ZN9SFH39 K137ZN9SFH39 | — | — | — | — |
| G2YKKHL53SJ3 G2YKKHL53SJ3 | — | — | — | — |
| G2E5T4C71415 G2E5T4C71415 | — | — | — | — |
| ZGFWRL8ZQEV9 ZGFWRL8ZQEV9 | — | — | — | — |
| T5TJT86N99K5 T5TJT86N99K5 | — | — | — | — |
| CPGMYD2P5HF9 CPGMYD2P5HF9 | — | — | — | — |
| N8CMJGBBZJM8 N8CMJGBBZJM8 | — | — | — | — |
| MNBCHDKH2KS7 MNBCHDKH2KS7 | — | — | — | — |