Idaho independent-living council budget review highlights small fund shift, stable reserve

The State Independent Living Council told the Joint Finance & Appropriations Committee on Jan. 15 that the governor recommends shifting $11,700 in appropriation from the council’s dedicated fund to the general fund for fiscal 2026.

Legislative Services Office analyst Kellen McGurkin said the shift would let the general fund cover roughly half of the statewide health benefit and change‑in‑employee‑compensation increases otherwise charged to the council’s dedicated fund. He told the committee the council consistently spends nearly all of the dedicated fund revenue it receives and typically maintains an ending balance near $280,000 — roughly six and a half months of operating expenses.

McGurkin said the council has four full‑time positions, including an executive director, and spends about 69% of appropriated dollars on personnel. He described the council’s dedicated fund receipts as federal independent‑living service grants that pass through the Idaho Division of Vocational Rehabilitation; timing differences between federal grant periods and the state fiscal year can make one year’s expenditures appear larger than that year’s receipts. McGurkin noted the council’s Title I rehabilitation funding rose about $30,000 in FY2023, the first increase in about 10 years.

Mel Levitan, executive director of the Idaho State Independent Living Council, thanked the committee for recent support that paid for audits and for stability in staffing. "With that $10,000 we have a 22, a 23, and a 24 budget or audits completed with no findings," Levitan said, and described no staff turnover since 2020.

The presentation materials identified operating costs dominated by rent and travel for statewide trainings. McGurkin said differences between appropriation and expenditure typically appear in the personnel category, because of how federal grant revenue is recognized across fiscal years.

No formal motion or vote was recorded on the appropriation shift during the hearing. The committee’s next steps are to consider the governor’s recommended adjustments as part of the maintenance and replacement‑item votes scheduled later in the budget process.

The council’s financial posture — a small dedicated fund, a modest reserve, and a largely personnel‑driven cost base — means the proposed $11,700 technical shift would primarily change which fund covers routine statewide pay and benefit increases, rather than increase total spending.