Budget Process - Budget History


1890-1939:
Biennial line item agency budget with lines for salaries and wages, travel, printing costs and other current expense, capital outlay and other items with no program breakdown. Legislature reviewed the Governor's Budget, haphazard hearing process.

1940-1968:
Biennial line item agency budget with lines for salaries and wages, travel, printing costs and other current expense, capital outlay and other items with no program breakdown. JFAC gradually develops more formal hearing process to review Governor's budget recommendation.

1969-1971:
Biennial line-item program budget with programs, minor programs, program descriptions and workload indicators.

1971-1972:
First annual line item program budget. The Idaho Legislature also establishes its own budget office, as a result of the Governor failing to present a budget to the Legislature.

1973-1975:
Program budget with programs, and program descriptions, with an incremental approach that showed the cost of continuing the 1971-1972 level of services and introduced multi-year estimates for 1973-1974 and 1974-1975 fiscal years.

1976-1978:
Program budget with a modified form of zero-base budgeting that used different "Levels" of funding; Level I, Level II, or Level III.

1978-1979:
Program budget with a pure form of zero-based budgeting for about 25% of the state agencies. The budget contained decision units that built from a zero base, explaining the impacts of each level.

1979-1980:
Program budget with a modified form of zero-based budgeting. About 25% of state agencies were required to build a budget request starting at a base of 70% of their current appropriation.

1981-1994:
Program based budget; program descriptions and workload indicators.

1994-1997:
Governor's recommendation integrated into the Legislative Budget Book. Program based budget, with requirements to submit performance reports in the budget process as a result of the passage of the Strategic Planning Act in 1995.

1998-present:
Program based budget, summarized at the agency level, with increased emphasis on performance indicators from agencies' Strategic Plans, and issue analysis and supportive information in addition to budget request information.