Cathy Holland-Smith Legislative Services Office Budget & Policy Analysis Division

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1 Cathy Holland-Smith Legislative Services Office Budget & Policy Analysis Division

2 Legislative Council (14 members) (Idaho Code ) Legislative Services Office (64 FTP) Administration (5 FTP) Jeff Youtz, Director 1- HR/Fiscal Officer 1- Special Projects Coordinator 1- Admin. Assistant 1- Gift Shop Manager Research & Legislation Mike Nugent (13 FTP) Budget & Policy Cathy Holland-Smith (10 FTP) Legislative Audits April Renfro (28 FTP) Information Technology Glenn Harris (8 FTP) 1- Deputy Division Manager 3 - Leg. Research Analysts 2 - Editors 2 - Proof Readers 1 - IT System Support 2 Leg. Research Library 1 - Sr. Admin Assistant 1- Deputy Division Manager 6 Budget & Policy Analysts 1 IT System Support 1 Sr. Admin Assistant 4- Managing Auditors 7 Staff Auditor I 10 Staff Auditor II 5 -- Staff Auditor III 1 Sr. Admin Assistant 1 Deputy Division Manager 2- Programmers 1 Database Programmer 2 Network Analysts 1- IT Specialist

3 Idaho State Budget Process Budget Development Manual May State Agencies Develop Budgets June Aug. Legislature Analysis & Development of Legislative Budget Book Agencies Submit Budgets September 1 Sept.-Dec. Embargoed Copy in Late December Governor s Office Analysis & Development of Executive Budget Recommendation Budget Hearing Process for JFAC Jan.-Feb. Presentation of Executive Budget to Legislature Budget Setting Process by JFAC Appropriation Bills to the Floor House Senate Feb.-Mar. To Governor For Approval If Vetoed Signature or Veto Becomes Law

4 Idaho Joint Finance- Appropriations Committee 10 Senators & 10 Representatives Meets 8 am - Monday through Friday 5 Weeks of Budget Hearings 3 Weeks of Budget Setting Legislative Budget Book (LBB) displays the agency request and the Governor s recommendation, and key measures and fiscal information. JFAC members often use the LBB and prepared motion worksheets while working with analysts to build motions. JFAC has early morning meetings during budget setting at 7am to discuss the upcoming morning s work. Members typically share prepared motions with other committee members and often work out differences.

5 Idaho s line-item, incremental, program, zerobased performance budget At What Level Do We Budget? Base Budgeting By Program By Fund By Object Class Personnel Costs Operating Expenditures Capital Outlay Trustee & Benefits

6 No legislative or executive branch office is responsible for fiscal notes Fiscal Note Process in Idaho In general the Legislative Services Office does not prepare or analyze fiscal notes for proposed legislation. By legislative rule it is the sponsor of the bill who is responsible for the SOP and fiscal note. Budget & Policy Division prepares fiscal notes for appropriation bills and legislation prepared for an interim committee or taskforce. We use the amount on the printed fiscal note to track the impact to the General Fund. JFAC will consider an appropriation to an agency based upon the passage of germane legislation. Governor s Office has an internal tracking system for proposed legislation that is not used by the Legislature. They use their numbers to track the impact to the General Fund.

7 Senate & House Joint Rule 18 Statement of Purpose and Fiscal Notes. -- No bill shall be introduced in either house unless it shall have attached thereto a concise statement of purpose and fiscal note. The contact person for the statement of purpose and fiscal note shall be identified on the document. A statement of purpose or fiscal note is not a statement of legislative intent nor intended for any use outside of the legislative process. The statement of purpose and fiscal note applies only to a bill as introduced, and does not necessarily reflect any amendment to the bill that may be adopted. No bill making an appropriation, increasing or decreasing existing appropriations, or requiring a future appropriation, or increasing or decreasing revenues of the state or any unit of local government, or requiring a significant expenditure of funds by the state or a unit of local government, shall be introduced unless it shall have attached thereto a fiscal note.

8 Senate & House Joint Rule 18 This note shall contain an estimate of the amount of such appropriation, expenditure, or change under the bill. The fiscal note shall identify a full fiscal year's impact of the legislation. Statements of purpose and fiscal notes may be combined in the same statement. All statements of purpose and fiscal notes shall be reviewed for compliance with this rule by the committee to which the bill is assigned. A member may challenge the sufficiency of a statement of purpose or fiscal note at any time prior to passage, except upon introduction. Nothing in this rule shall prohibit a statement of purpose or fiscal note from being revised.

9 Legislature & LSO Budget Approval Legislative Branch submits its budget on November 1 st of each year. Idaho Code requires the Governor to include the Legislative Branch s budget request as submitted in his recommendation. Senate and House receive statutorily authorized transfers from the General Fund to the legislative accounts throughout the year. Unspent moneys remain in the fund and do not revert back to the General Fund at the end of each fiscal year. All session expenses come out of the legislative accounts. The director of LSO submits the budget request initially to the Legislative Council for approval. The budget is prepared in accordance with the Budget Development Manual used by all agencies. The co-chairs of JFAC communicate directly with the director and leadership about the LSO budget.