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Budget staff walk JFAC through decision units, benchmarks and agency structure in budget book
Summary
Analysts from Legislative Services Office reviewed how Idaho’s budget is built in six benchmarks, the concept of base adjustments, program maintenance and enhancements, and how agencies and self‑governing boards are organized in the budget book.
Jared Tetrault, deputy director and manager of Budget and Policy for the Legislative Services Office, summarized the budget-book front end and the state’s decision-unit, or “LEGO,” approach to building annual budgets.
Tetrault told the committee Idaho budgets are built across six benchmarks: (1) the original appropriation (what the legislature set last session), (2) midyear adjustments such as reappropriations and executive…
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