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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 committee.
Key mechanics
Tetrault explained routine items the committee will see as part of that process: reappropriation and executive carry forward (to account for obligations that cross fiscal years), executive-approved expenditure adjustments (such as transfers under statutory limits and account‑category adjustments handled by the board of examiners), noncognizable funds (statutory authority to recognize and account for one‑time, nonstate funds after session), and how program maintenance items (benefit changes, contract inflation, statewide cost allocation, pay changes) are handled before any enhancement requests.
He also identified the role of the budget book and the front‑end statewide reports: standard division summary pages, fund analysis, comparative request/recommendation tables, and decision‑detail pages for each agency. Tetrault said the front‑end reports and standardized pages are intended to help members compare agency requests with the governor’s recommendations and with current law when forming appropriation choices.
Why it matters
Understanding the benchmarks and standard reports helps JFAC members track whether requested increases are ongoing or one‑time, whether transfers are executive or legislative in origin, and whether requested changes will alter the base used for next year’s program maintenance bills. Tetrault noted that how the committee groups agencies into appropriation bills is a matter of committee discretion and practice: “Section 67‑35‑14 gives you authority to draft and introduce appropriation bills” and the committee decides the structure of those bills.
Ending
Tetrault told members the staff will post all front‑end materials to the committee SharePoint and that analysts are available to provide details for working groups and floor deliberations. He recommended members use the glossary and the front‑end reports as their first reference when considering an agency’s budget request.
