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LSO explains decision-unit budget model and how JFAC will move from base to FY2026 original appropriation

2508125 · January 8, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Legislative Services Office explained that Idaho's budget process uses a decision-unit model: starting from last year's original appropriation, applying executive adjustments and base resets, then moving to program-maintenance and enhancement proposals to set the next year's original appropriation.

Deputy director Jared Tetrault of the Legislative Services Office walked committee members through the state's decision-unit budget model and the practical steps JFAC will use to set FY2026 appropriations.

Method and benchmarks: Tetrault described six benchmarks analysts use each fiscal cycle. Benchmark 1 is the prior-year original appropriation; subsequent steps incorporate reappropriations, executive carry forward, midyear transfers, and anticipated expenditures for the current…

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