Associated Taxpayers of Idaho

Report
Senator Dean Cameron
Chair Senate Finance Committee
Co-Chair JFAC
Guiding Principles - Constitution
EXECUTIVE DEPARTMENT Article IV
 Section 8 – Governor May Require Reports Messages to the Legislature
1)
2)
3)
State of the State
Report of all Expenditures
Estimates of amount of money required by taxation
 Section 17 – Accounts & Reports of Officers
Agencies report all revenues and expenditures to Governor
before the session, who then transmits to the Legislature
FINANCE AND REVENUE Article VII
 Section 11- Finance & Revenue
Legislature must balance budget
 Section 13 – Money How Drawn from the Treasury
All money drawn from the state treasury subject to appropriation
2
Guiding Principles - Statutory

Chapter 35, Title 67 - State Budget

Chapter 36, Title 67 - Standard Appropriations Act
of 1945

Chapter 68, Title 67 - Economic Estimates

Sections IC 57-814 – 57-814A - Budget
Stabilization Fund

Sections IC 67-432 thru 67-440 – Joint FinanceAppropriations Committee (JFAC)

Section IC 67-703 – Budget & Policy Analysis –
Function of Legislative Services Office
3
Idaho State Budget Process
Budget Development Manual May
State Agencies Develop Budgets June – Aug.
Agencies Submit Budgets
Legislature
September 1
Analysis & Development
of Legislative
Budget Book
Budget Hearing Process
for JFAC
Sept.-Dec.
Jan.-Feb.
Budget Setting Process by JFAC
Feb.-Mar.
Appropriation Bills to the Floor
House
Senate
Governor’s Office
Analysis & Development
of Executive Budget
Recommendation
Presentation of Executive
Budget to Legislature
If Vetoed
Signature or Veto
To Governor
For Approval
Becomes Law
Idaho Joint FinanceAppropriations Committee


10 Senators & 10 Representatives

Meets 8 am - Monday thru Friday

5 Weeks of Budget Hearings

3 Weeks of Budget Setting

Idaho Legislature looks at both the
agency request and the Governor’s
recommendation, and key measures
and fiscal information.
JFAC has “early morning meetings” during
budget setting at 7am to discuss the upcoming
morning’s work. JFAC members often share
prepared motions with other committee
members and often work out differences.
FY 2015 Gen Fund Revenue
$2,990.4 million
Corporate
Income Tax
$206.5
6.9%
All Other
Taxes
$146.5
4.9%
Individual
Income Tax
$1,406.0
47.0%
Sales Tax
$1,231.4
41.2%
6
FY 2015 Gen Fund Appropriation
$2,936.1 million
College &
Universities
$251.2
8.6%
Other Education,
$153.7 , 5.2%
Public Schools
$1,374.6
46.8%
All
Education
$1,779.5,
60.6%
Public Safety
$308.0
10.5%
Health & Human
Services
$680.9
23.2%
General
Government,
$105.2 , 3.6%
Natural Resources
$36.2
1.2%
Economic
Development
$26.2
0.9%
7
Idaho’s line-item,
incremental, program, zerobased performance budget
At What Level Do We Budget?
Base Budgeting - Incremental
 By Program
 By Fund
 By Object Class

1) Personnel Costs: Salaries and Benefits
2) Operating Expenditures: Leases & Travel
3) Capital Outlay: Computers and Vehicles
4) Trustee and Benefit Payments: Services on Behalf of
Another
5) Lump Sum: No Defined Category
Three Fund Types
1)
General Fund: Sales Tax, Individual &
Corporate Income & Product Taxes,
Miscellaneous Revenue

2)
Dedicated: Taxes, Fees, and Penalties

3)
Tax Commission
Fish & Game
Federal: Grants, with or without match

Health & Welfare - Medicaid

Commission on Aging
9
General Fund History
Department/Agency
Public School Support
H&W Medicaid
College and Universities
Dept of Correction
Health & Welfare
Prof-Technical Education
Juvenile Corrections
Catastrophic Health Care
Judicial Branch
Revenue & Taxation
Community Colleges
Ag Research & Ext
Idaho State Police
Total Top 13 Agencies
FY 2009 Orig
Appropriation
1,418,542,700
402,492,800
285,151,500
175,915,200
184,785,100
54,899,400
40,029,300
20,767,700
31,862,500
29,011,500
29,666,400
28,249,200
24,529,500
2,725,902,800
FY 2012 Orig
Appropriation
1,223,580,400
436,159,000
209,828,300
157,367,900
128,683,800
46,511,600
35,763,500
19,267,700
29,246,700
29,034,700
23,033,000
22,559,000
14,889,700
2,375,925,300
FY 2015 Orig
Appropriation
1,374,598,400
492,347,100
251,223,200
204,240,600
144,941,300
53,079,000
39,027,400
34,966,300
40,930,400
31,490,200
32,978,500
26,453,700
23,799,500
2,750,075,600
Total Lowest 42 Agencies
Statewide Total
233,380,600
2,959,283,400
153,035,300
2,528,960,600
186,021,000
2,936,096,600
FY 2016
% of Tot
Request
Req
1,461,944,500 46.7%
507,301,000 16.2%
299,936,300
9.6%
209,324,600
6.7%
150,644,500
4.8%
56,635,900
1.8%
39,800,900
1.3%
32,303,900
1.0%
39,898,200
1.3%
34,294,500
1.1%
37,305,000
1.2%
28,476,800
0.9%
28,755,700
0.9%
2,926,621,800 93.4%
207,196,700
3,133,818,500
6.6%
100.0%
This table illustrates one challenge for the Legislature in setting the state budget
when trying to manage growth. The largest five budget requests for agencies make
up 81% of the General Fund, and the largest 13 make up 93.4% of the General Fund.
Caseload Matters
Gen Fund
FUNDING HISTORY:
Public Schools
Coll & Universities
Community Colleges
Medicaid
IDOC:
State Prisons & Medical
Comm Supv & Treatment
Total Funds
2008 2015 % Chg
$1,376 $1,375 -0.6%
$264 $251 -4.9%
$24
$33 39.8%
$376 $492 30.8%
$141
$23
$152
$24
7.4%
6.6%
2008
2015
$1,657 $1,677
$399
$499
$59
$83
$1,294 $2,033
$152
$31
$163
$30
% Chg
1.2%
25.0%
40.8%
57.2%
7.3%
-3.7%
Caseload Matters
CASELOAD
Public Schools
Coll & Universities
Community Colleges
Medicaid
IDOC:
State Prisons & Medical
Comm Supv & Treatment
2008
272,058
38,066
7,149
185,038
FUNDING PER INDIVIDUAL
Gen Fund
Total Funds
2015 % Chg
2008 2015
289,064 6.3% $5,056 $4,755
40,171 5.5% $6,941 $6,254
15,531 117.2% $3,299 $2,123
236,352 27.7% $2,034 $2,083
7,361 8,050 9.4% $19,121 $18,777
13,361 15,110 13.1% $1,688 $1,591
% Chg
-5.9%
-9.9%
-35.6%
2.4%
2008
$6,089
$10,482
$8,219
$6,992
2015
$5,800
$12,413
$5,327
$8,603
% Chg
-4.7%
18.4%
-35.2%
23.0%
-1.8% $20,642 $20,257 -1.9%
-5.8% $2,332 $1,986 -15.0%
State Stabilization Fund Balances
(in millions at the end of each fiscal year)
450
400
$389M
350
300
$282.3M
250
200
150
Mill Fund
PESF
ERRF
100
50
0
BSF

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