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How Idaho builds a budget: JFAC staff explain six‑benchmark decision model for appropriations
Summary
JFAC staff summarized the state's budget construction process, describing a six‑benchmark decision model (original appropriation → next year's appropriation), the roles of reappropriation, executive carry forward, noncognizable funds, program maintenance, and enhancements.
Jared Tetrault, deputy director and manager of Budget and Policy at the Legislative Services Office, briefed new and returning Joint Finance-Appropriations Committee members on how Idaho constructs its state budget and what the committee will use to evaluate requests.
Tetrault described a six‑benchmark decision model that starts with the prior year’s original appropriations and moves through reappropriations, executive adjustments, estimated expenditures, base adjustments, program maintenance, and enhancements to produce the next year’s original appropriation. “In Idaho, the state builds budgets one piece at a time,” he told the…
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