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How Idaho builds a budget: JFAC staff outlines the six-benchmark decision model and program-maintenance process
Summary
Deputy budget manager Jared Tetrault told JFAC that Idaho builds its budget through a six-benchmark decision model that starts with last year’s original appropriations and moves through midyear adjustments, base resets, program maintenance, and enhancements to set next year’s base.
Jared Tetrault, deputy director and manager of budget and policy, Legislative Services Office, presented a primer on how Idaho builds budgets using a decision-unit model.
Tetrault explained the six benchmarks that are the building blocks of each fiscal-year budget cycle: benchmark 1 (the current fiscal year’s original appropriation), midyear adjustments (reappropriations, executive carry forward, transfers, deficiency warrants), estimated expenditures for the current year, base adjustments (removing…
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