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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, total appropriation, expenditure adjustments authorized by the executive branch, base adjustments, program maintenance (benefit changes, contract inflation, statewide cost allocation, change in employee compensation), and enhancements.
Why it matters: the decision‑unit approach gives JFAC a repeatable framework to separate recurring program maintenance increases from one‑time or policy‑driven enhancements; that separation aids transparency and helps members prioritize limited resources.
Key points: Tetrault walked members through examples in the front end of the budget book and described how each agency section shows the request, the governor's recommendation, and the staff comparison by decision unit. He emphasized that the committee decides how many appropriation bills to produce and that many technical mid‑year adjustments (deficiency warrants, TANs, noncognizable funds) are governed by statute or by board of examiners processes.
Ending: Tetrault told members the front‑end reports and agency pages will be the working documents for program maintenance hearings and asked members to consult the budget book glossary and SharePoint materials before working groups meet.
