Budget Process - Statutory Framework


67-437. DEPARTMENTS, AGENCIES AND INSTITUTIONS TO SUBMIT INFORMATION.
All departments, agencies and institutions of state government which are required by Section 67-3502, Idaho Code, to submit reports of actual and estimated receipts and expenditures to the Division of Financial Management shall submit the same information to the Legislative Services Office for the Joint Finance-Appropriations Committee, not later than the deadline prescribed in Section 67-3502, Idaho Code.

67-3502. FORMAT AND PREPARATION OF ANNUAL BUDGET REQUESTS.
In the preparation of a state budget, the administrator of the Division of Financial Management shall, not later than the fifteenth day of July have available for all departments, offices and institutions of the state government forms necessary to prepare budget requests. Such forms, whether in electronic or written format, shall be developed by the administrator of the division and the Legislatives Services Office to provide the following information:

  1. For the preceding fiscal year, each of the entities listed above shall report all funds available to them regardless of source, including legislative appropriations, and their expenditures by fund and object of all sums received from all sources, segregated as provided for on the forms.

  2. For the current fiscal year, each of the entities listed above shall report their estimates of all funds available to them regardless of source including legislative appropriations, and their estimated expenditures by fund and object of all sums received from all sources, segregated as provided for on the forms, including a statement of the purposes for which anticipated funds are expected to be expended.

  3. An estimate of appropriations needed for the succeeding fiscal year showing each primary program or major objective as a separate item of the request and itemized by object code.

  4. A report concerning the condition and management of programs, program performance and progress toward accomplishing program objectives.
The completed forms shall, not later than the first day of September except with special permission and agreement of the administrator of the Division of Financial Management and the director of Legislative Services Office, be filed in the office of the administrator of the Division of Financial Management and the Legislative Services Office. The legislative and judicial departments shall, as early as practicable and in any event no later than the first day of November, prepare and file in the office of the governor and the Legislative Services Office upon the forms described in this section a report of all of the information required in this section.

67-3505. BUDGET INFORMATION SUBMITTED TO GOVERNOR.
The administrator of the division shall, on or before the 20th day of November next succeeding prepare and submit to the governor, or to the governor-elect if there is one, information for the development of the executive budget as designated in Section 67-3502, Idaho Code, including the requests of the legislative and judicial departments as submitted by those departments.

67-3514. APPROPRIATION BILLS TO BE PREPARED BY JOINT FINANCE-APPROPRIATIONS COMMITTEE.
The joint committees of the legislature in charge of appropriation measures, after considering the budget requests required by Section 67-3502, Idaho Code, and the executive budget as required by Section 67-3506, Idaho Code, shall prepare and introduce appropriation bills covering the requirements of the various departments, offices and institutions of the state. In the case of any department, office or institution operating under a continuous appropriation, the joint committee may prepare and introduce appropriation bills covering the requirements for the administrative functions of such department, office or institution. The joint committee may, after examining the budget of any department, office or institution operating in part or in whole under a continuing appropriation or fund authorized by the legislature, prepare and introduce appropriation bills covering all the requirements of the respective department, office and institution.