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Legislative staff explain how Idaho27s budget is built: six benchmarks, decision units and program maintenance
Summary
Legislative staff summarized the decision‑unit model used to build Idaho's budget: start with the previous session's original appropriation, adjust for reappropriations and executive carry forward, set the FY2026 base, then consider program maintenance and enhancements in discrete benchmarks.
Jared Tetrault, deputy director and manager of budget and policy, reviewed how the state constructs its budget using a decision unit model and six benchmarks that move from the previous fiscal year27s original appropriation to the next year's original appropriation.
Tetrault explained the common terminology the committee will use in working groups: reappropriation, executive carry forward,…
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