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Deficiency warrants, supplementals and emergency clause: how current‑year adjustments work
Summary
Budget staff reviewed deficiency warrants (statutorily authorized temporary spending that must later be appropriated), the emergency clause in the Idaho Constitution, and the governor’s supplemental recommendations for the current fiscal year.
Kellan McGurkin, budget and policy analyst with Legislative Services, told the Joint Finance and Appropriations Committee on Jan. 7 that deficiency warrants allow certain agencies to spend against the general fund for limited, statutorily authorized purposes without a prior appropriation; the expenditures are later appropriated by the Legislature to clear the outstanding balance.
“Deficiency warrants allow select agencies to spend monies against the general fund for select purposes as authorized in statute without a prior appropriation,” McGurkin said. He likened the mechanism to an agency using a credit card and explained that agencies then appear before the committee so JFAC can appropriate funds to zero out the account.
McGurkin said boards such as the Board of Examiners or the Board of Land Commissioners commonly authorize deficiency‑warrant expenditures…
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