Appropriations

This bill modifies Idaho's state budget rules to clarify how certain unpaid financial obligations, known as executive carry forwards, are handled between fiscal years. It allows specific purchase orders and unprocessed requisitions to carry over to the next fiscal year without requiring additional approval, while also setting a deadline of October 1 for these obligations to be paid or they will revert to their original funding source. The changes primarily affect state agencies and departments responsible for managing budgets and purchasing, ensuring that funds are used efficiently without being reserved across years unless necessary for legitimate accrued costs. Exemptions are included for vocational education reimbursements and major construction contracts, which already have different carry forward procedures.

This bill amends Idaho state budget law to clarify how agencies can spend non-state funds and establish rules for interagency transactions. It requires prior approval from financial management officials before agencies can use outside money like insurance settlements or capital asset sales, with a $10 million annual limit on such spending. The legislation also creates a formal interagency billing system allowing state agencies to charge each other for goods and services, while maintaining existing rules for agencies selling to the public. These changes aim to improve financial accountability and standardize how state agencies handle internal and external revenue streams.

This bill requires the Idaho Housing and Finance Association to submit annual reports on how it uses federal housing and homelessness assistance funds. Starting July 1, 2026, the association must detail spending, outcomes, and specific data about individuals and households served under two federal programs: the Continuum of Care program and the Emergency Solutions Grant program. The reports will include information on funding amounts, expenses, services provided, and where participants ended up after receiving assistance, while ensuring all personal information is removed to protect privacy. These reports must be sent to the governor and state legislature and made available on a public website by February of each year.

This bill establishes the Idaho Personnel Reduction Act and requires state agencies to report employee travel expenses, aiming to reduce government waste and improve transparency. Under the new law, state departments must identify and eliminate full-time equivalent positions that have remained vacant for more than 180 days, with budget reductions applied to those eliminated roles. Additionally, departments must submit detailed annual reports on travel costs, including destinations, purposes, and expense breakdowns for all state employees. The bill also directs that funds from eliminated positions in 2026 and 2027 be partially transferred to the legislative account for district support staff, while allowing departments to retain vacant positions if they can be fully funded from existing resources.

This bill requires Idaho's executive budget document to include specific details when the governor recommends actions that would need new legislation to implement. The key provision mandates that the budget document must contain a draft of any necessary legislation and list at least one willing sponsor from each chamber of the legislature. Additionally, if recommendations require conditions or restrictions, the budget must include draft language for those requirements. This change affects the governor's budget submission process and provides the legislature with clearer information about proposed actions that require their approval.