Tracking, Reporting and Testifying on the State Budget

The state budget is a public document trail that many people never open. This lesson is the working guide: what happens when, where each paper sits, how to turn a number into a story that holds up, and how a resident can speak. It uses the 2026 cycle for specifics and points to the 2027 cycle for what comes next. Agencies filed their fiscal year 2028 requests in September 2026, and the 2027 session starts in January.

The year at a glance

The Legislative Services Office describes the process in its Hearing Schedules, Process and Forms page. Requests are developed cooperatively by the Division of Financial Management (DFM) and the Legislature's Budget and Policy Analysis staff. Agencies submit on September 1 to both the Governor's Office and Budget and Policy Analysis. The governor's recommendation is printed in the Legislative Budget Book. Under Idaho Code 67-3514 the joint appropriations committees prepare and introduce the appropriation bills after reviewing agency requests and the executive budget.

When	What happens	Where to see it
By July 15	DFM provides budget forms to agencies (67-3502)	DFM and LSO budget pages
September 1	Agencies submit completed budget requests (67-3502)	Posted on the DFM website; in 2026 the FY2028 requests were posted in early September, with the Health and Welfare request last
By November 15	Division of Public Works files its report with the governor and LSO (67-3502)	LSO
By November 20	DFM submits budget information to the governor (67-3505)	Governor's office; recommendations follow in January
Interim	JFAC and revenue committee notices, such as the notices the JFAC page lists for November 10 to 12, 2026	JFAC page, agendas
Early January	Session opens; governor presents recommendation; Legislative Budget Book published	LSO publications; governor's budget highlights
January to March	JFAC hears agency presentations, then sets budgets. In 2026 meetings ran January 13 through April 1	JFAC page: agendas, minutes, audio and video
Spring	Appropriation bills pass; supplemental and rescission bills for the current year may pass too	Bill pages (for example Senate Bill 1331 in 2026)
July 1	New fiscal year begins	Legislative Fiscal Report records the decisions
Mid-July	Year-end revenue results	Governor's press release; DFM reports

One timing detail from 2026: the governor's budget chief, Lori Wolff, told agencies in May to submit minimal budgets and said the coming year was not the time to restore the cuts made in 2026. She said the focus was keeping budgets where they had been set the year before, per the Idaho Capital Sun in September 2026. The JFAC now splits agency budgets into base funding and new spending, which explains the separate pieces readers will see in the 2027 materials. The first eight lessons of this module explain those pieces: see who does what and reading an appropriation bill.

Watching JFAC

JFAC combines the Senate Finance Committee and the House Appropriations Committee. For the 2026 session the co-chairs were Sen. C. Scott Grow and Rep. Josh Tanner. The 2026 page lists meetings by date from January 13 through April 1, most at 8:00 a.m., with some "call of the chair" sessions and a note that one day, January 23, would not meet. Each meeting has an agenda link, and once held a minutes link, with some agendas marked amended. One PDF holds all agendas and minutes for the session, an email subscription lists them as they appear, and recorded meetings have audio and video downloads. The page works best in Chrome, Firefox, Edge or Safari, and the downloads can be slow. The Legislature's testimony guidance says committee meetings are livestreamed, and Idaho Public Television provides closed captioning.

The JFAC page also points to the Session Record, where daily materials are posted, and to the budget hearing and budget setting schedule PDFs. The hearing schedule is the one to print: it tells you which agency presents on which morning, so you do not sit through three days of unrelated budgets to hear the one you want.

Finding the documents behind a number

The Legislative Services Office lists four main publications on its Budget Book and Publications page:

Publication	What it is	Best used for
Legislative Budget Book	The primary reference for JFAC, published at the start of each session; includes the governor's recommendation	Before hearings: requests against recommendation
Legislative Fiscal Report	The record of the budget decisions JFAC and the Legislature made; includes a General Fund summary and a General Fund appropriation comparison	After the session: what was decided, by agency
Idaho Fiscal Sourcebook	Details sources and uses of funds for state agencies	Which funds pay for what
Idaho Fiscal Facts	A pocket reference of facts, figures and trends in the state budget	Quick context and history

The LSO Budget and Policy Analysis home page also lists a Session Record by Agency, a Base Budget Builder dashboard, a page of budget staff and their agency assignments, a Budget Highlights page, and committee pages for the Millennium Fund, change in employee compensation and economic outlook and revenue assessment. The budget staff page matters most to a beginner: each agency has an LSO analyst whose name and number are public, and analysts answer factual questions about how a number was built.

Reporters and readers often ask about the General Fund Budget Monitor, which news coverage in 2025 and 2026 cites when it reports on a projected shortfall. It is not on the publications page. It is on the LSO Budget Highlights page, which also lists the Daily Update (Green Sheet), the Sine Die Budget Packet and a page on inflation adjusted per capita spending. The monitor link on that page carries no date, so note the month of the monitor you cite; the September 2026 results, for example, report revenue $90.3 million ahead of forecast for the fiscal year to date. The DFM General Fund revenue reports are posted on the Division of Financial Management website, but the exact page changes, so search the site and keep the date of each report.

Writing a fair budget story

A budget story is a story about choices with numbers attached. The numbers must be in the right unit and the choices must be described by who made them.

Mistakes with numbers

Mistake	Why it misleads	A check
General Fund against all funds	The General Fund is tax revenue the Legislature allocates. Dedicated and federal funds add to it, and the totals move differently	Name the fund every time
Fiscal year against calendar year	Idaho's state fiscal year runs July 1 to June 30. Counties and cities often use October 1 to September 30	Write "fiscal year 2027, which began July 1, 2026"
Request against appropriation	An agency request is not a cut or an increase until compared to a base	State both and the comparison
Holdback, rescission and cut	A holdback limits spending but leaves the appropriation; a rescission is a bill that reduces it	Use the statute and bill number
Percent without dollars	A 4 percent cut to a $10 million agency and to a $1.2 billion agency are not alike	Give both
One-time against ongoing	One-time money cannot recur; reports on a deficit often mix the two	Ask whether the dollars repeat
Nominal against inflation-adjusted	A flat dollar amount buys less over time	Say which, and name the index if adjusted
Appropriation against spending	Agencies may not spend all they are authorized, and appropriations can be reappropriated	Use the actuals column when you mean spending

Describing choices fairly

Name who proposed and who voted. In August 2025 Gov. Brad Little framed his order as part of a plan to balance the budget, cut taxes and right-size government. Idaho Democratic Party Chair Lauren Necochea blamed the tax cuts. Idaho Education Association President Layne McInelly called the holdbacks predictable. Sen. Kelly Anthon, the Senate president pro tempore, said the order builds on the Legislature's record of living within the people's means. In March 2026 the Rescissions Act passed the Senate 18 to 17 and the House 48 to 22. Rep. Jason Monks, the House majority leader, called it a bill lawmakers had to vote on and necessary, while DFM Administrator Lori Wolff said the extra 1 percent was unnecessary and risked cutting essential services too deeply. A story that quotes two sides from the same camp does not inform anyone, and one that labels a position "left" or "right" does not either. Quote the officials and give their numbers.

Keep revenue and spending apart. FY2026 ended with General Fund revenue above the revised forecast by about $171.9 million, and above the Legislature's forecast by about $19.2 million, according to the governor's July 17, 2026 release, with about $250 million in cash transferring to the General Fund for FY2027 after year-end transfers and reversions. Those facts do not by themselves say the cuts were unnecessary or necessary. They say revenue came in higher than the forecast used. What to do with that gap is a policy dispute, and a story should show who holds each position.

Having a say

Where public testimony is formal

The Legislature's guide, Testifying Before Legislative Committees, says committee action on bills and administrative rules is held in open session, the chair decides when an item is heard, and public testimony is allowed at most meetings. To testify, register through the link on the committee agenda or committee webpage. The form asks for your first and last name, email and physical address (which are not public), any organization you represent, whether you will testify in person or virtually, whether you are for or against, and a phone number if calling in. Remote testimony needs the form. The chair must make reasonable efforts to give remote and in-person testimony equal time and equal weight. Registering does not guarantee you will testify, and technical problems can prevent remote participation. The chair may limit each person's time and the total time. Written testimony is not required but may be sent to the committee secretary, and it is recommended with a remote registration. Demonstrations, applause and signs are prohibited. Help is available through the Legislative Information Center at 208-332-1000, and remote participation problems go to RemoteTestimonyHelp@lso.idaho.gov or 208-332-1292. For the full practice, see Testifying and Public Comment, lesson 03, lesson 04 and lesson 09, and Laws and Rules, lesson 09.

What is known about JFAC

Appropriation bills are introduced by the joint committee after it reviews the requests (67-3514), and the JFAC page lists agendas and minutes but does not list a public comment period. History shows it can open one. In February 2012 JFAC held a public hearing on Friday, February 3, from 8:00 to 10:30 a.m. in the Capitol Auditorium, with a three-minute limit per person and an email option for written testimony. StateImpact Idaho reported that it was only the second hearing of its kind in 92 years, and that co-chair Sen. Dean Cameron said it grew out of a 2011 decision with Rep. Maxine Bell to open the budget process to the public. He described it as painful at times but worthwhile, and said the Health and Welfare cuts ended up smaller than first proposed due in part to public testimony. That is a statement by one co-chair about one year, and it should be reported as that. Whether a hearing is held in 2027 is a decision for the co-chairs.

Where a resident cannot speak to JFAC, the options are real, if indirect: write to the JFAC co-chairs and to your own legislators, who sit on or can reach the committee; testify on the germane committee's bills that carry fiscal notes; give written testimony; and speak at local budget hearings, where the cut arrives as a line on a city, county or school district sheet. Lesson 09 of this module, following the money home, shows how to tie the two together.

Questions and answers

When do agencies file their requests?

By September 1 under 67-3502. The fiscal year 2028 requests were due September 1, 2026 and were posted on the DFM site in early September, with the largest, Health and Welfare, posted last.

Where is the governor's recommendation?

In the Legislative Budget Book, which LSO describes as including it, and in the governor's own budget highlights released in January. The Budget Book entry for the Division of Medicaid, for example, shows the governor recommending a $45,017,700 General Fund reduction.

Can I watch JFAC live?

The Legislature says committee meetings are livestreamed. The 2026 JFAC page lists a live audio and video menu item and download links for recorded meetings.

How do I find minutes?

Each meeting row on the JFAC page has a minutes link once the meeting is held, and one PDF contains all the agendas and minutes for the session.

Is there a deadline to sign up to testify?

The guide says to register through the link on the committee agenda. It does not give a cutoff in the text reviewed here, so register as soon as the agenda posts and check the committee page for any limits.

Do I need to testify in person?

No. The Legislature says the chair must make reasonable efforts to give remote and in-person testimony equal time and equal weight, but remote testimony needs the registration form.

Why does a story say K-12 funding went both up and down?

Because the General Fund and total expenditures moved in different directions in the FY2027 presentation. See the worked example above.

Who answers questions about how a number was built?

LSO Budget and Policy Analysis lists budget staff and the agencies they cover, and DFM has analysts for the executive side. The LSO number on the process page is 208-334-3531.

Hard questions

Should JFAC hold public hearings on its budget again?

Co-chair Cameron said in 2012 that the budget bill is usually drafted too late in the session for the public to weigh in meaningfully, and he found the hearing worthwhile for what it brought out. The practical case against is time: one session has to set the whole budget. The case for is that citizens who rely on services have no formal way to speak to the committee that decides them. The facts: JFAC pages list no sign-up, and the co-chairs decide.

Is a rescission more honest than a holdback?

A holdback is a governor's decision under 67-3512A that the Legislature does not vote on and that leaves the appropriation intact. A rescission goes through both houses with recorded votes, as Senate Bill 1331 did at 18 to 17 and 48 to 22. Supporters of the governor's approach say holdbacks let the executive branch react quickly to a revenue gap. Supporters of rescissions say lawmakers should own reductions in public votes. Both are lawful, and a reporter should say which one happened.

Do revenue beats prove the cuts were not needed?

Not by themselves. The cuts were ordered on revenue that was running below projections, with May 2025 General Fund revenue $141.1 million below projection and June $39.1 million below, according to the Sun. FY2026 then finished above the revised forecast. Whether the cuts were prudent or excessive is judged by what a person weighs more: the risk of a shortfall or the cost of services trimmed. Say who holds each view, and attach the numbers.

Is the General Fund the right number to focus on?

It is the pot the Legislature controls most directly, and it is where tax decisions land. But federal funds and dedicated funds make up a large part of total spending in places like Medicaid. A story about the General Fund only is accurate and partial. Giving both is longer and fairer.

Pictures, Numbers and Infographics

All figures below come from the primary pages named in the sources and were checked in October 2026. Where a figure came from a news report, the table says so.

Figure	Value	Source and date
FY2027 General Fund original appropriations	$5,621,837,100	2026 Legislative Fiscal Report
FY2026 General Fund revised estimated expenditures (Sine Die estimate)	$5,647,371,200	2026 Legislative Fiscal Report
FY2026 General Fund actual expenditures (year closed June 30, 2026)	$5,613.3 million	LSO year-end Budget Monitor, August 2026
Change, FY2027 against FY2026 revised	Down $25,534,100 (about 0.45 percent) against the estimate; up about $8.5 million (about 0.15 percent) against the actual	Computed from the lines above
Public schools General Fund (including the Deaf and Blind school, central services and IDLA), FY2027	$2,750,379,700, about 48.9 percent of the General Fund total	State Department of Education, April 2026; share computed
Health and Welfare General Fund, FY2027	$1,269,218,900, about 22.58 percent of the General Fund total	2026 Legislative Fiscal Report
Executive Order 2025-05 holdback	3 percent of FY2026 agency spending, public K-12 exempt; signed August 15, 2025	Idaho Capital Sun, Aug. 15, 2025; DFM holdback summary
Senate Bill 1331, 2026 Rescissions Act	Signed March 16, 2026; reduces the General Fund by $131,321,800 ($192,656,600 in all funds) and 110.05 positions; votes 18 to 17 and 48 to 22	Legislature bill page for date and votes; the bill's Statement of Purpose and Fiscal Note for dollars and positions
FY2026 General Fund revenue against forecast	About $171.9 million above DFM's revised forecast; about $19.2 million above the Legislature's forecast	Governor's release, July 17, 2026
Cash transferring to FY2027	About $250 million	Governor's release, July 17, 2026
Governor's FY2027 Medicaid recommendation	$45,017,700 ongoing General Fund reduction: $23,017,700 for the 4 percent provider rate cut and $22,000,000 from further service reductions	Legislative Budget Book, Division of Medicaid, Governor Initiatives (about page 2-57), January 2026

Arithmetic: 2,750,379,700 divided by 5,621,837,100 is 0.4892, or 48.9 percent. 1,269,218,900 divided by 5,621,837,100 is 0.2258, or 22.58 percent. The two together are 71.5 percent. The remaining $1,602,238,500 (5,621,837,100 minus 2,750,379,700 minus 1,269,218,900) is 28.5 percent and covers every other General Fund appropriation, including colleges and universities, corrections, state police, courts and the rest. The Fiscal Report's agency table should be checked for each of those lines before quoting them, because the extract used here did not label the fund source on every row.

Two things the graphic cannot show: the amounts that never pass through the General Fund, such as the sales tax slices described in lesson 09, and the federal money that follows Medicaid dollars. The General Fund is the part of the state budget the Legislature allocates each January. The whole state budget is bigger.