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LSO explains budget "decision units": how base, maintenance and enhancements shape appropriations
Summary
Legislative Services Office staff outlined the state's budget-building model (benchmarks 1-6), agency structure, and the distinction between program maintenance, base adjustments and enhancements that JFAC will use to draft appropriation bills.
Jared Tetrault, deputy director and manager of budget and policy at the Legislative Services Office, briefed JFAC on the front-end budget book, agency organization and the decision-unit model used to build Idahos budget.
Tetrault described the state's six benchmark process for constructing appropriations. The benchmarks begin with the prior fiscal years original appropriation (Benchmark 1), move through adjustments (reappropriation, executive carryforward, supplemental…
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