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JFAC staff explain Idaho's decision‑unit budget model: six benchmarks, base resets, and program maintenance
Summary
Legislative staff walked new members through the state's decision‑unit budget model, explaining benchmarks from original appropriation to next year's base, program maintenance components and how executive carry forward, reappropriation and non‑cognizable funds operate.
At a Joint Finance‑Appropriations Committee orientation, Jared Tetrault, deputy director and manager of budget and policy, explained how Idaho builds its budget using a decision‑unit model and six benchmarks that move an agency from last session's original appropriation to the next fiscal year's original appropriation.
Tetrault said the process begins with benchmark 1 (the current year's original appropriations), proceeds through executive and midyear adjustments (reappropriation, executive carry forward, deficiency warrants), and ends with benchmark 6 (the next year's original appropriation). He described common…
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