Committee briefed on deficiency warrants and supplemental requests; emergency clause guides timing

Kellen McGurkin, budget and policy analyst with the Legislative Services Office, briefed the Joint Finance and Appropriations Committee on Jan. 7 about deficiency warrants, supplementals and rescissions, explaining statutory authority, common uses, and how the committee handles timing under the Idaho Constitution’s emergency clause.

McGurkin said deficiency warrants are a statutory exception that allows specific agencies to spend against the general fund for limited, authorized purposes without a prior appropriation. Those expenditures are later presented to the committee so the general fund can appropriate the money to the account where the charges occurred and the agency’s outstanding balance is zeroed out. Boards such as the Board of Examiners or the…