Fund Detail By Department
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1 Fund Detail By Department Public School Support ISDB Contingency Reserve Public School Income Cigarette, Tobacco and Lottery Income Taxes Grant Education, State Board of Indirect Cost Recovery Displaced Homemaker Hazardous Materials/Waste Enforcement Rehabilitation Revenue and Refunds Library Improvement Driver's Education Public Instruction Data Processing Services Endowment Income Public School Income Agricultural College Endowment Income Charitable Institutions Endowment Income Normal School Endowment Income Scientific School Endowment Income University Endowment Income School for the Deaf and the Blind Endowment Income Student Tuition Recovery Community College Unrestricted Current Restricted Current Equine Education Grant Catastrophic Health Care Catastrophic Health Care () Health and Welfare, Department of Cooperative Welfare () Prevention of Minors' Access to Tobacco Domestic Violence Project Cancer Control Emergency Medical Services Medical Assistance Central Tumor Registry Alcohol Intoxication Treatment Food Safety Emergency Medical Services III Cooperative Welfare (Other) Substance Abuse Treatment Liquor Control Mental Hospital Endowment Income State Hospital North Endowment Income Cooperative Welfare ( ) Public Health Districts Public Health Trust () Correction, Department of Work Crews - Inmate Labor Community Work Centers - Inmate Labor Parolee Supervision Penitentiary Endowment Income Grant Judicial Branch Guardian Ad Litem ISTARS Technology Liquor Control Misc Grant 2003 Idaho Legislative Fiscal Report I
2 Fund Detail By Department Juvenile Corrections, Department of Juvenile Corrections Juvenile Corrections - Cigarette/Tobacco Tax State Juvenile Corrections Center Endowment Income Grant Police, Idaho State Peace Officers Benefit Indirect Cost Recovery Idaho State Racing Commission Brand Board - Operating Idaho Law Enforcement Peace Officers Drug Donation Hazardous Materials/Waste Enforcement Idaho Law Enforcement Telecommunications Liquor Control Parimutuel Distributions Grant Environmental Quality, Department of Agricultural Smoke Management Air Quality Permitting Public Water System Supervision Water Pollution Control Environmental Remediation Department of Environmental Quality (Receipts) Bunker Hill Trust Department of Environmental Quality () Fish and Game, Department of Fish and Game (Licenses) Fish and Game (Other) Fish and Game Set-Aside Fish and Game Set-Aside (Licenses) Fish and Game Set-Aside (Other) Fish and Game Primary Depredation Fish and Game Secondary Depredation Fish and Game Expendable Trust Non-Expendable Trust Fish and Game () Land, Board of Commissioners Department of Lands Abandoned Mine Reclamation Fire Suppression Deficiency Pest Control Deficiency Land and Building Rental Endowment Administrative Community Forestry Grant Parks and Recreation, Department of Indirect Cost Recovery Parks and Recreation Recreational Fuels Parks and Recreation Registration Public Recreation Enterprise Public Recreation Enterprise - Lava Hot Springs Petroleum Price Violation Parks and Recreation Expendable Trust Grant Water Resources, Department of Indirect Cost Recovery Water Pollution Control Water Administration Water Resources Adjudication Petroleum Price Violation Grant 2003 Idaho Legislative Fiscal Report II
3 Agriculture, Department of Animal Damage Control Administration and Accounting Services Facilities Maintenance Agricultural Smoke Management Agriculture in the Classroom Agricultural Inspection Weights and Measures Inspection Pest Control Deficiency Agricultural Fees - Sheep Industry Regulation Agricultural Fees - Commercial Feed and Fertilizer Agricultural Fees - Pesticides Agricultural Fees - Livestock Disease Control Agricultural Fees - Dairy Inspection Agricultural Fees - Honey Advertising Agricultural Fees - Egg Inspection Agricultural Fees - Organic Food Products Agricultural Fees - Commercial Fisheries Sheep and Goat Disease Indemnity Seminars and Publications USDA Publications Agricultural Fees - Fresh Fruit and Vegetable Inspection Agricultural Loans Resource Conservation and Rangeland Development Revolving Loan Fund - SCC Grant Commerce, Department of Tourism and Promotion Seminars and Publications Grant Finance, Department of State Regulatory Industrial Commission Industrial Administration Crime Victims Compensation Grant Insurance, Department of Self-Governing Operating Self-Governing State Fire Marshall Grant 2003 Idaho Legislative Fiscal Report Fund Detail By Department III Labor, Department of Grant Public Utilities Commission Public Utilities Commission Grant Self-Governing Agencies State Regulatory Electrical Building Plumbing Manufactured Housing Public Works Contractors Licensing HVAC Board Fund Miscellaneous Revenue / Industrial Safety Miscellaneous Revenue / Logging Building Bureau NCSBCS Energy Program State Lottery Veterans Home Endowment Income Grant Transportation Department, Idaho State Aeronautics () State Aeronautics (Billing) State Highway () State Highway (Billing) State Highway (Local) State Highway (Disaster) State Aeronautics () State Highway () Idaho Traffic Safety
4 Fund Detail By Department Administration, Department of Indirect Cost Recovery Permanent Building Administration and Accounting Services Surplus Property Revolving Employee Group Insurance Retained Risk Administrative Code Capitol Endowment Income Industrial Special Indemnity Grant Attorney Consumer Protection Grant Controller, State Data Processing Services Governor, Executive Office of the Hazardous Substance Emergency Response Indirect Cost Recovery Randolph Sheppard Rehabilitation Revenue and Refunds Armory Revenue Seminars and Publications Liquor Control Adaptive Aids and Appliances Professional Services Division of Human Resources PERSI Administrative PERSI Special PERSI 401(k) Administration Grant Legislative Branch Professional Services Lieutenant Governor Revenue & Taxation, Department of Multistate Tax Compact Administration and Accounting Administration Services for Transportation Seminars and Publications Abandoned Property Trust - Unclaimed Property Grant Secretary of State Grant Treasurer, State State Treasurer LGIP Treasurer's Office - Professional Services 2003 Idaho Legislative Fiscal Report IV
5 Glossary Annualization A budgetary adjustment that identifies the remaining full year costs for budget items which were partially funded in the prior year. Appropriation Provides a specific amount of spending authority authorized by the Legislature to an agency or program for a given purpose for a specified period of time. Continuous or Perpetual Appropriation An ongoing statutory appropriation of money not set by annual legislative action. Original Appropriation Reflects the amounts shown in the original appropriation bills, before reappropriations and supplementals. In some instances, legislative authority is given to enable an agency to carry over any unexpended balances to the next fiscal year, thus increasing the total appropriated spending authority over the amounts designated in the original appropriation bill. Supplemental Appropriation Refers to action taken on the current year appropriation acts. These changes to the original appropriation may add or delete funds, or provide transfers between summary objects, funds, programs, or agencies. Base Reflects the previous year s appropriation less any one-time expenditures, plus or minus any base adjustments (e.g. fund adjustment, program transfer, etc.). This is the starting point for building an agency s budget. Budget Unit An appropriation control mechanism within the Statewide Accounting and Reporting System (STARS) used to designate programs within an agency. Budget units can only have a maximum of five funds, so some programs may have multiple budget units. Budget units are also used to differentiate between appropriated and continuously appropriated programs. Change in Employee Compensation (CEC) A budgetary adjustment for increases in salary funding and variable benefit costs for classified and exempt state employees. Classification of Expenditures The state accounting system provides information at three levels of detail. The highest, most standardized level that is used in both the Legislative Fiscal Report and in appropriation bills, consists of four summary objects classifications: Personnel Costs (PC) Includes the salaries of employees, whether fulltime, part-time, irregular or seasonal help, and also, includes compensation of members of boards and commissions. It includes the employer s share of contributions related to those employees, such as retirement, health and life insurance, worker s compensation, employment security and social security. Operating Expenditures (OE) Includes all expenses for private contract services, travel, consumable supplies, software, and minor items of equipment that have an estimated life of less than two years. Capital Outlay (CO) Includes all expenses for land, highways, buildings, fixtures and fixed equipment and structures (which also includes additions, replacements, major repairs, renovations and salaries of non-agency personnel in connection therewith). Automobiles, domestic animals, machinery, equipment and furniture, which will have a useful life or service substantially more than two years are also included. Trustee and Benefit Payments (T/B) Includes payments passed through to an individual (e.g. welfare or retirement benefits) or another governmental entity which provides a service Idaho Legislative Fiscal Report V Glossary
6 Glossary (continued) Classification of Funds In the Legislative Fiscal Report, the hundreds of funds used by state government in the budgeting process are condensed into three general categories. The appropriation bills, however, cite the specific fund detail for spending authority. The three general categories are: Consists of moneys received by the state from the collection of taxes, and certain licenses and fees not specifically appropriated to any other account, and which are used to finance the general operations of state government. funds are revenue received from a specified source or sources, and disbursed for a specific function of government as required by law (e.g. the State Highway Fund is partially a collection from motor fuels tax and vehicle registration fees and is dedicated specifically to state highway construction and improvements). funds also include moneys from the sale of goods or services rendered to the general public and other political entities. Identifies moneys from the federal government for specified state services. Decision Unit (DU) A decision unit is a specific numbered item in the budget request. DUs are standardized throughout the budget process so that statewide information may be summarized and reported. They are used to identify any change in a performance level and costs associated with that change. Benchmark decision units are the subtotal of all previous decision units. Deficiency Warrant Expenditures that are authorized by statute but for which no specific appropriation is provided until after an actual expense is incurred (e.g. expenses related to fire suppression or agricultural pest eradication). Encumbrance An obligation for expenses incurred during a fiscal year but not paid until after the end of the same fiscal year. Enhancement Decision units after the maintenance of current operations that request funding for new or expanded activities. Fiscal Year Represents the accounting year used by the state, which runs from July 1 through June 30 of the following year (e.g. fiscal year 2003 begins July 1, 2002 and ends June 30, 2003). Full-Time Equivalent Positions (FTP) The use of FTP s is a means of counting position totals when different amounts of time or hoursworked are involved. For example, a program using two half-time positions has the same personnel requirements as a program using one full-time position. Both programs would reflect 1.0 FTP, although the former would employ two individuals. All budgeted permanent full-time and permanent part-time positions, including limited service positions, are to be included in the FTP count. Seasonal and temporary help, overtime or other group positions are not reflected in the FTP count. Fund A fund is a sum of money accrued from specific sources (see Classification of Funds ) and set aside for general or specific uses. Note: fund and account are used interchangeably in Idaho Code. Fund Shift Replaces a loss of one fund source with another to maintain existing levels of service. Group Positions A portion of an agency s budgeted personnel costs which provides for the compensation of temporary positions and members of certain boards and commissions. These positions are not included in an agency s total FTP count. For example, seasonal crop inspectors are included in the group positions of the Department of Agriculture Idaho Legislative Fiscal Report VI Glossary
7 Glossary (continued) Inflationary Adjustments A budgetary adjustment for a general increase in agencies operating expenses, based on the Consumer Price Index (CPI), to address higher, inflation-driven costs such as for supplies, travel and postage. A medical inflation adjustment for trustee and benefit payments is also allowable. Lump Sum An appropriation which provides spending authority from designated funds without standard class spending controls. Maintenance of Current Operations (MCO) The level of funding necessary to maintain the same level of functions and activities for the budgeted fiscal year as is provided in the current fiscal year. Non-Cognizable Funds Funds available to any state agency from sources other than state funds, if not cognizable at the time appropriations are made. Use of non-cognizable spending authority is granted through the Division of Financial Management on behalf of the Board of Examiners, and is not contingent upon an increase in state liability after the receipt of the non-state funds. Nonstandard Adjustments Budgetary adjustments which are not accurately classified in other maintenance adjustments but which are necessary to maintain current operations or levels of service. These costs often represent increased volume within current responsibilities or other situations that are beyond the control of the requesting agency (e.g. audit fees, rent increases). Object Class See Classification of Expenditures Personnel Cost Rollups A budgetary adjustment for increases in the cost of maintaining a range of employer-paid benefits for state employees such as Social Security, retirement (PERSI), unemployment insurance, health insurance, and sick leave. Reappropriation or Carryover Authority Unused funds from a previous fiscal year which are available for use in the current fiscal year. Such authority requires prior legislative approval. Reclassify Upon the request of an agency, a specific position may be reclassified upward or downward as determined by the Division of Human Resources. For example, an agency may request an Administrative Assistant 1 position to be reclassified as an Administrative Assistant 2 position. If additional money is needed to fund a reclassified position, it must be requested as an enhancement. Refactor The Division of Human Resources may revise the pay grade for an entire class of positions statewide. For example, the pay grade for all Administrative Assistant 1s throughout the state could be refactored from pay grade F to pay grade G. Refactoring requires approval from the Division of Financial Management if there would be fiscal impact. Replacement Items One-time funding increase for the replacement of operating expenditure and capital outlay items necessary for maintenance of current operations. Standard Class See Classification of Expenditures Object Transfer State law permits agencies to transfer spending authority from certain standard object classifications to others. Object transfers require approval by the Division of Financial Management on behalf of the Board of Examiners. Agencies may also request object transfers through the budget process. Wage and Salary Report (WSR) A series of reports produced by the Employee Information System (EIS) of the State Controller s office which identifies wages, salaries and related benefit costs for all budgeted positions, and also projects increases in benefit costs for the current and following fiscal year Idaho Legislative Fiscal Report VII Glossary
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9 INDEX Accountancy, Board of ADMINISTRATION, DEPARTMENT OF Administration, Dept of Administrative Rules Bond Payment Director s Office Information Technology & Communications Information Technology Resource Mgmt Office of Insurance Management Public Works Purchasing Building Fund Advisory Council Capitol Commission Aging, Commission on AGRICULTURE, DEPARTMENT OF Agriculture, Dept of Administration Agricultural Inspections Agricultural Resources Animal Damage Control Animal Industries Marketing and Development Plant Industries Sheep Commission Soil Conservation Commission Agricultural Research & Extension Svcs ALL FUNDS-STATEWIDE All Funds Pie Chart All Funds Appropriation Comparison by Agency All Funds Standard Class Summary by Agency All Funds Three-Year Summary by Agency Arts, Commission on the Athletic Commission ATTORNEY GENERAL Special Litigation State Legal Services Blind & Visually Impaired, Comm n for the Brand Inspection BUDGET ISSUES SUMMARY...1 BUDGET STABILIZATION FUND HISTORY Building Fund Advisory Council Building Safety, Division of Administration Building Safety Capitol Commission CATASTROPHIC HEALTH CARE Certified Shorthand Reporters Board CHANGE IN EMPLOYEE COMPENSATION (CEC) College and Universities COMMERCE, DEPARTMENT OF Commerce Idaho Rural Partnership Community Colleges CONTROLLER, STATE Administration Statewide Accounting Statewide Payroll Computer Center CORRECTION, DEPARTMENT OF Idaho Correctional Center Operations Division Community Supervision Community Work Centers A B C 2003 Idaho Legislative Fiscal Report IX Idaho Correctional Institution- Orofino Idaho Maximum Security Institution-Boise Idaho State Correctional Institution-Boise N. Idaho Correctional Institution-Cottonwood Offender Programs Operations Administration Pocatello Women s Correctional Center South Boise Women s Correctional Center South Idaho Correctional Institution-Boise St. Anthony Work Camp Pardons & Parole, Commission Support Division Support Services Medical Services Contract Deaf and the Blind, School for the Dentistry, Board of Education, Office of the State Board of EDUCATION, STATE BOARD OF Agricultural Research & Extension Svcs College and Universities Community Colleges Deaf & Blind, School for the Education, Office of the State Board Health Education Programs Family Practice Residencies IDEP Dental Education University of Utah Medical Ed WICHE WOI Veterinary Education WWAMI Medical Education Historical Society Historic Preservation and Education Historic Site Maintenance & Interpretation Library, State Professional-Technical Education Programs Postsecondary Programs State Leadership & Technical Assistance Underprepared Adults/Displaced Homemaker Public Broadcasting System, Educational Special Programs Forest Utilization Program Geological Survey Idaho Council for Economic Education Museum of Natural History Scholarships and Grants Small Business Development Centers TechHelp Technology in Learning, Idaho Council for Superintendent of Public Instruction Vocational Rehabilitation Epilepsy Services Independent Living Council Renal Disease Services Vocational Rehabilitation Endowment Fund Investment Bd Engineers & Land Surveyors, Bd of Prof ENVIRONMENTAL QUALITY, DEPT OF Administration and Support Services Air Quality INEEL Oversight Waste Management and Remediation Water Quality Examiners, Board of D E
10 INDEX Family & Community Services; Health & Welfare FINANCE, DEPARTMENT OF Financial Management, Division of FISH AND GAME, DEPARTMENT OF Administration Communications Enforcement Engineering Fisheries Natural Resource Policy Wildlife Winter Feeding and Habitat Improvement FULL-TIME POSITIONS (FTPs) SUMMARY FY 2004 APPROPRIATION BY DECISION UNIT FY 2004 APPROPRIATION BY FUND SOURCE GENERAL BOARDS Board of Examiners Commission on Hispanic Affairs GENERAL FUND, STATEWIDE Fund Budget Report Fund Revenue Collections & Estimates Fund Pie Chart Fund Major Decision Units by Agency Fund Approp Comparison by Agency Fund Standard Class Summary/Agency Fund Three-Year Summary by Agency Fund Percentage Distribution Fund 22-Year History of Changes Geologists, Board of Professional GOVERNOR, EXECUTIVE OFFICE OF THE Aging, Commission on Arts, Commission on the Blind and Visually Impaired, Comm'n for the Financial Management, Division of Financial Management Silver Valley Trust Governor s Office Acting Governor Pay Administration-Governor s Office Expense Allowance Social Services Human Resources, Division of Human Rights Commission Liquor Dispensary, State Military Division Bureau of Hazardous Materials Disaster Services and State Contracts Military Management Public Employee Retirement System (k) Administration Portfolio Investment Retirement Administration Species Conservation, Office of Women s Commission HEALTH AND WELFARE, DEPARTMENT OF Family & Community Services, Division of Children s Services Community Mental Health Services Developmental Disabilities Services Idaho State School & Hospital State Hospital North State Hospital South F G H 2003 Idaho Legislative Fiscal Report X Substance Abuse Services Independent Commissions & Councils Deaf & Hard of Hearing Development Disabilities Domestic Violence Indirect Support Services Medical Assistance Services Public Health Services, Division of Emergency Medical Services Laboratory Services Physical Health Services Welfare, Division of Self-Reliance Programs TAFI/AABD Benefit Payments Health Education Programs; State Bd of Ed Hispanic Affairs, Commission on Historical Society Human Resources, Division of Human Rights, Commission on Idaho Millennium Fund Idaho Millennium Fund History Independent Comm ns & Councils; Health & Welfare Indirect Support Services; Health & Welfare INDUSTRIAL COMMISSION Adjudication Compensation Crime Victims Compensation Rehabilitation INSURANCE, DEPARTMENT OF Insurance Regulation State Fire Marshal JUDICIAL BRANCH Court of Appeals District Courts Guardian Ad Litem Account Judicial Council Law Library Magistrates Division Snake River Basin Adjudication Supreme Court JUVENILE CORRECTIONS, DEPT OF Administration Community Services Institutions Juvenile Justice Commission LABOR, DEPARTMENT OF LAND COMMISSIONERS, BOARD OF Investment Board, Endowment Fund Land, Department of Forest and Range Fire Protection Forest Resources Management Land, Range and Mineral Resource Mgmt Scaling Practices Support Services Lands, Department of Lava Hot Springs LEGISLATIVE ACTION ON MAJOR ISSUES... 7 LEGISLATIVE BRANCH Legislature Legislative Services Office Legislative Technology I J L
11 INDEX Performance Evaluations, Office of Redistricting Library, State LIEUTENANT GOVERNOR Liquor Dispensary, State Lottery, State Medical Assistance, Division of; Health & Welfare Medical Boards Dentistry, Board of Medicine, Board of Nursing, Board of Optometry, Board of Pharmacy, Board of Veterinary Medicine, Board of Medicine, Board of Military Division Millennium Fund, Idaho Millennium Fund History, Idaho N Nursing, Board of Occupational Licenses, Bureau of Office of State Board of Education Operations Division; Dept. of Correction Optometry, Board of Outfitters and Guides Licensing Board M O P Pardons & Parole, Commission for PARKS AND RECREATION, DEPT OF Lava Hot Springs Foundation Parks & Recreation, Dept of Capital Development Management Services Park Operations Recreation Resources Performance Evaluations, Office of Pharmacy, Board of POLICE, IDAHO STATE Brand Inspection Police, Division of Idaho State Director s Office Executive Protection Forensic Services Investigations Law Enforcement Programs Patrol Support Services POST Academy Racing Commission Professional-Technical Education Public Broadcasting System Public Employee Retirement System PUBLIC HEALTH DISTRICTS Public Health Services, Div. of; Heath & Welfare PUBLIC SCHOOL SUPPORT Administrators, Div. of Children s Programs, Div. of Facilities, Div. of Operations, Div. of Public School Support Teachers, Div. of Idaho Legislative Fiscal Report XI PUBLIC UTILITIES COMMISSION Racing Commission Real Estate Commission Regulatory Boards Accountancy, Board of Athletic Commission Certified Shorthand Reporters Board Engineers & Land Surveyors, Board of Prof Geologists, Board of Professional Occupational Licenses, Bureau of Outfitters and Guides Licensing Board Real Estate Commission REVENUE COLLECTION, GENERAL FUND REVENUE AND TAXATION, DEPARTMENT OF Board of Tax Appeals Tax Commission, State Audit and Collections County Support Services Revenue Operations SECRETARY OF STATE Arts, Commission on the Secretary of State Administration Commission on Uniform Laws Uniform Commercial Code SELF-GOVERNING AGENCIES Building Safety, Division of Administration Building Safety Boards Board of Examiners Commission on Hispanic Affairs Lottery, State Medical Boards Dentistry, Board of Medicine, Board of Nursing, Board of Optometry, Board of Pharmacy, Board of Veterinary Medicine, Board of Regulatory Boards Accountancy, Board of Athletic Commission Certified Shorthand Reporters Board Engineers & Land Surveyors, Board of Prof Geologists, Board of Professional Occupational Licenses, Bureau of Outfitters and Guides Licensing Board Real Estate Commission State Appellate Public Defender Veterans Services, Division of Soil Conservation Commission Special Programs; State. Bd. of Ed Species Conservation, Office of STABILIZATION FUND HISTORY, BUDGET State Appellate Public Defender Superintendent of Public Instruction Support Division; Dept. of Correction Tax Appeals, Board of Tax Commission, State R S T
12 INDEX TRANSPORTATION DEPARTMENT Aeronautics Capital Facilities Contract Constr. & Right-of-Way Acquisition Highway Operations Management and Support Motor Vehicles Planning Public Transportation TREASURER, STATE Idaho Millennium Fund Treasurer, State Veterans Services, Division of Veterinary Medicine, Board of Vocational Rehabilitation WATER RESOURCES, DEPARTMENT OF Energy Resources Management and Support Services Planning and Technical Services Snake River Basin Adjudication Water Management Welfare, Division of Women s Commission V W 2003 Idaho Legislative Fiscal Report XII
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