Budget Process


The Idaho budget and appropriations process has evolved over time into one of the most streamlined and efficient state budget systems in the nation. Foremost, our system is based on an approach that shares key elements of authority and responsibility between the Legislative and Executive branches of Government:

  • The rules and guidelines that state agencies use to develop their annual budget requests are developed cooperatively between the Governor's Division of Financial Management and the Legislature's Budget and Policy Analysis staff.
  • Both the Executive and Legislative budget staffs are involved in providing input and assistance to state agencies over the summer months as they develop their new budget requests.
  • The agency budget requests, when completed, are required by statute to be submitted on September 1st simultaneously to the Governor's Office and the Legislature's Budget and Policy Analysis staff.
  • The Governor's Budget Recommendation is featured prominently in the Legislative Budget Book, the primary source document for the Joint Finance Appropriations Committee.

Please see the following for additional detail:
The Budget Flow Chart
Statutory Framework
State Budget Processes