Relates to the maintenance appropriation to the Constitutional Officers for fiscal year 2027.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 866
BY APPROPRIATIONS COMMITTEE
AN ACT	1
RELATING TO APPROPRIATIONS TO THE CONSTITUTIONAL OFFICERS; APPROPRIATING	2
MONEYS TO THE OFFICE OF THE ATTORNEY GENERAL, THE STATE CONTROLLER, THE	3
EXECUTIVE OFFICE OF THE GOVERNOR, THE OFFICE OF THE LIEUTENANT GOVER-	4
NOR, THE SECRETARY OF STATE, AND THE STATE TREASURER FOR FISCAL YEAR	5
2027; LIMITING THE NUMBER OF AUTHORIZED FULL-TIME EQUIVALENT POSITIONS	6
FOR FISCAL YEAR 2027; EXEMPTING THE APPROPRIATION TO THE EXECUTIVE	7
OFFICE OF THE GOVERNOR FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMI-	8
TATIONS; EXEMPTING THE APPROPRIATION TO THE OFFICE OF THE LIEUTENANT	9
GOVERNOR FROM EXPENSE CLASS TRANSFER LIMITATIONS; EXEMPTING THE APPRO-	10
PRIATION TO THE OFFICE OF THE ATTORNEY GENERAL FROM EXPENSE CLASS AND	11
PROGRAM TRANSFER LIMITATIONS; PROVIDING REAPPROPRIATION AUTHORITY FOR	12
THE SECRETARY OF STATE; PROVIDING FOR INDIRECT COST RECOVERY FOR THE OF-	13
FICE OF THE STATE CONTROLLER; PROVIDING REAPPROPRIATION AUTHORITY FOR	14
THE DATA PROCESSING SERVICES FUND; PROVIDING REAPPROPRIATION AUTHORITY	15
FOR THE GENERAL FUND; TRANSFERRING CASH FROM THE TECHNOLOGY INFRASTRUC-	16
TURE STABILIZATION FUND TO THE CONTROL AGENCY ACCOUNT; PROVIDING FOR	17
CASH BALANCE RECONCILIATION; PROVIDING REQUIREMENTS REGARDING PAYMENT	18
OF BANK SERVICE FEES; PROVIDING CONTINUOUS APPROPRIATION AUTHORITY FOR	19
THE STATE TREASURER; PROVIDING CONDITIONS, LIMITATIONS, AND RESTRIC-	20
TIONS; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.	21
Be It Enacted by the Legislature of the State of Idaho:	22
SECTION 1. There is hereby appropriated to the Constitutional Officers	23
the following amounts to be expended according to the designated programs	24
and expense classes from the listed funds for the period July 1, 2026,	25
through June 30, 2027:	26
FOR	27
FOR	28 FOR FOR TRUSTEE AND
PERSONNEL	29 OPERATING CAPITAL BENEFIT
COSTS	30 EXPENDITURES OUTLAY PAYMENTS TOTAL
I. ATTORNEY GENERAL:	31
A. STATE LEGAL SERVICES:	32
FROM:	33
General	34
Fund	35 $26,021,900 $1,289,000 $27,310,900
Miscellaneous Revenue	36
Fund	37 364,500 28,300 392,800
Consumer Protection	38
Fund	39 350,200 153,000 503,200

-- 1 of 7 --

2
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
Idaho Millennium Income	5
Fund	6 274,100 2,400 276,500
Federal Grant	7
Fund	8 1,008,100 209,300 1,217,400
TOTAL	9 $28,018,800 $1,682,000 $29,700,800
B. INTERNET CRIMES AGAINST CHILDREN:	10
FROM:	11
General	12
Fund	13 $1,666,400 $327,400 $1,017,300 $3,011,100
Federal Grant	14
Fund	15 160,200 218,800 6,000 385,000
TOTAL	16 $1,826,600 $546,200 $1,023,300 $3,396,100
C. SPECIAL LITIGATION:	17
FROM:	18
General	19
Fund	20 $740,700 $740,700
DIVISION TOTAL	21 $29,845,400 $2,968,900 $1,023,300 $33,837,600
II. STATE CONTROLLER:	22
A. ADMINISTRATION:	23
FROM:	24
General	25
Fund	26 $1,468,300 $1,801,200 $3,269,500
Federal COVID-19 Relief	27
Fund	28 0 1,607,600 1,607,600
TOTAL	29 $1,468,300 $3,408,800 $4,877,100
B. STATEWIDE ACCOUNTING:	30
FROM:	31
General	32
Fund	33 $1,838,300 $363,100 $2,201,400

-- 2 of 7 --

3
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
Miscellaneous Revenue	5
Fund	6 0 5,000 5,000
TOTAL	7 $1,838,300 $368,100 $2,206,400
C. COMPUTER CENTER:	8
FROM:	9
Data Processing Services	10
Fund	11 $6,217,300 $8,349,600 $62,800 $14,629,700
D. ENTERPRISE BUSINESS OPERATIONS:	12
FROM:	13
General	14
Fund	15 $5,742,800 $12,105,200 $17,848,000
Miscellaneous Revenue	16
Fund	17 0 5,000 5,000
TOTAL	18 $5,742,800 $12,110,200 $17,853,000
DIVISION TOTAL	19 $15,266,700 $24,236,700 $62,800 $39,566,200
III. EXECUTIVE OFFICE OF THE GOVERNOR:	20
A. ADMINISTRATION - GOVERNOR'S OFFICE:	21
FROM:	22
General	23
Fund	24 $2,317,100 $327,700 $2,644,800
B. ACTING GOVERNOR PAY:	25
FROM:	26
General	27
Fund	28 $17,800 $17,800
C. EXPENSE ALLOWANCE:	29
FROM:	30
General	31
Fund	32 $4,900 $4,900

-- 3 of 7 --

4
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
D. GOVERNOR'S EMERGENCY:	5
FROM:	6
Governor's Emergency	7
Fund	8 $2,000,000 $2,000,000
DIVISION TOTAL	9 $2,334,900 $2,332,600 $4,667,500
IV. LIEUTENANT GOVERNOR:	10
FROM:	11
General	12
Fund	13 $270,100 $32,400 $302,500
V. SECRETARY OF STATE:	14
A. SECRETARY OF STATE:	15
FROM:	16
General	17
Fund	18 $3,692,300 $1,883,800 $5,576,100
B. COMMISSION ON UNIFORM STATE LAWS:	19
FROM:	20
General	21
Fund	22 $60,500 $60,500
DIVISION TOTAL	23 $3,692,300 $1,944,300 $5,636,600
VI. STATE TREASURER:	24
FROM:	25
General	26
Fund	27 $1,151,500 $489,300 $1,640,800
State Treasurer LGIP	28
Fund	29 224,100 140,700 364,800
Treasurer's Office - Professional Services	30
Fund	31 1,009,500 623,600 1,633,100
Idaho Millennium Income	32
Fund	33 80,000 80,000

-- 4 of 7 --

5
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
Abandoned Property Trust - Unclaimed Property	5
Fund	6 1,223,500 515,500 1,739,000
TOTAL	7 $3,608,600 $1,849,100 $5,457,700
GRAND TOTAL	8 $55,018,000 $33,364,000 $62,800 $1,023,300 $89,468,100
SECTION 2. FTP AUTHORIZATION. In accordance with Section 67-3519,	9
Idaho Code, each of the programs listed below in Constitutional Officers is	10
authorized no more than the following number of full-time equivalent posi-	11
tions at any point during the period July 1, 2026, through June 30, 2027,	12
unless specifically authorized by the Governor. The Joint Finance-Appro-	13
priations Committee will be notified promptly of any increased positions so	14
authorized:	15
Executive Office of the Governor ...............................17.00	16
Office of the Lieutenant Governor ...............................3.00	17
Office of the Attorney General ................................227.40	18
Office of the State Controller ................................125.00	19
Office of the Secretary of State ...............................35.50	20
Office of the State Treasurer ..................................30.00	21
SECTION 3. EXEMPTIONS FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITA-	22
TIONS -- EXECUTIVE OFFICE OF THE GOVERNOR. For fiscal year 2027, the Execu-	23
tive Office of the Governor is hereby exempted from the provisions of Section	24
67-3511 (1), (2), and (3), Idaho Code, allowing unlimited transfers between	25
expense classes and between programs, for all moneys appropriated to it for	26
the period July 1, 2026, through June 30, 2027. Legislative appropriations	27
shall not be transferred from one fund to another fund unless expressly ap-	28
proved by the Legislature.	29
SECTION 4. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS -- OF-	30
FICE OF THE LIEUTENANT GOVERNOR. For fiscal year 2027, the Office of the	31
Lieutenant Governor is hereby exempted from the provisions of Section	32
67-3511 (1) and (3), Idaho Code, allowing unlimited transfers between ex-	33
pense classes, for all moneys appropriated to it for the period July 1, 2026,	34
through June 30, 2027. Legislative appropriations shall not be transferred	35
from one fund to another fund unless expressly approved by the Legislature.	36
SECTION 5. EXEMPTIONS FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITA-	37
TIONS -- OFFICE OF THE ATTORNEY GENERAL. The Office of the Attorney General	38
is hereby exempted from the provisions of Section 67-3511 (1), (2), and	39
(3), Idaho Code, allowing unlimited transfers between expense classes and	40
between programs, for all moneys appropriated to it for the period July	41
1, 2026, through June 30, 2027. Legislative appropriations shall not be	42

-- 5 of 7 --

6
transferred from one fund to another fund unless expressly approved by the	1
Legislature.	2
SECTION 6. REAPPROPRIATION AUTHORITY -- OFFICE OF THE SECRETARY OF	3
STATE. There is hereby reappropriated to the Office of the Secretary of State	4
any unexpended and unencumbered balances appropriated or reappropriated to	5
the Office of the Secretary of State for election integrity audits and elec-	6
tions system upgrades for fiscal year 2026 to be used for the period July 1,	7
2026, through June 30, 2027. The Office of the State Controller shall con-	8
firm the reappropriation amounts, by fund, expense class, and program, with	9
the Legislative Services Office prior to processing the reappropriation	10
authorized herein.	11
SECTION 7. INDIRECT COST RECOVERY -- OFFICE OF THE STATE CONTROLLER.	12
The moneys assessed by the Division of Financial Management in accordance	13
with Section 67-3531, Idaho Code, for the Office of the State Controller ser-	14
vices shall be placed in the Indirect Cost Recovery Fund. On June 30, 2027,	15
the State Controller shall transfer the amount assessed in the statewide	16
cost allocation plan from the Indirect Cost Recovery Fund to the state Gen-	17
eral Fund.	18
SECTION 8. REAPPROPRIATION AUTHORITY FOR THE DATA PROCESSING SERVICES	19
FUND -- OFFICE OF THE STATE CONTROLLER. There is hereby reappropriated to the	20
Office of the State Controller any unexpended and unencumbered balances ap-	21
propriated or reappropriated to the Office of the State Controller from the	22
Data Processing Services Fund for fiscal year 2026 in an amount not to exceed	23
$2,500,000 to be used for nonrecurring expenditures related to the Computer	24
Service Center for the period July 1, 2026, through June 30, 2027. The Office	25
of the State Controller shall confirm the reappropriation amount, by fund,	26
expense class, and program, with the Legislative Services Office prior to	27
processing the reappropriation authorized herein.	28
SECTION 9. REAPPROPRIATION AUTHORITY FOR THE GENERAL FUND -- OFFICE OF	29
THE STATE CONTROLLER. There is hereby reappropriated to the Office of the	30
State Controller any unexpended and unencumbered balances appropriated or	31
reappropriated to the Office of the State Controller from the General Fund	32
for the behavioral health reporting data system for fiscal year 2026, to be	33
used for nonrecurring expenditures related to the behavioral health report-	34
ing data system for the period July 1, 2026, through June 30, 2027. The Of-	35
fice of the State Controller shall confirm the reappropriation amount, by	36
fund, expense class, and program, with the Legislative Services Office prior	37
to processing the reappropriation authorized herein.	38
SECTION 10. CASH TRANSFER -- OFFICE OF THE STATE CONTROLLER. The Office	39
of the State Controller is hereby directed to transfer unencumbered cash	40
balances from each allocated fund of the Technology Infrastructure Stabi-	41
lization Fund to the control agency account. Authorized appropriations	42
beginning on July 1, 2026, shall be transferred by the Office of the State	43
Controller from the control agency account; any unencumbered funds will	44

-- 6 of 7 --

7
revert back to the control agency account as soon as practicable at the end	1
of the fiscal year.	2
SECTION 11. CASH BALANCE RECONCILIATION -- OFFICE OF THE STATE CON-	3
TROLLER. The Office of the State Controller shall use an appropriate amount	4
of moneys appropriated to such office in Section 1 of this act to complete an	5
accurate cash account balance and activity reconciliation by fund as fol-	6
lows:	7
(1) The Office of the State Controller shall reconcile all cash account	8
balances and activity in Luma to cash account balances and activity	9
maintained in the Treasury Accounting Transaction Reporting System	10
(TATRS), as reconciled to bank statements, for the month beginning July	11
1, 2023, and each consecutive month thereafter, through June 30, 2026.	12
This cash reconciliation shall occur for each fund and agency, includ-	13
ing the control agency.	14
(2) The Office of the State Controller shall report its findings on the	15
accuracy of cash balances after reconciliation as of June 30, 2026, to	16
the Joint Finance-Appropriations Committee (JFAC) and the Legislative	17
Services Office. Such report shall be made at the fall interim meeting	18
of JFAC or by October 16, 2026, whichever is earlier.	19
(3) The Office of the State Controller shall maintain all documenta-	20
tion to support these cash reconciliations by fund and agency reported	21
in Luma and TATRS and provide that documentation as necessary for audit	22
to support the opinion on the Annual Comprehensive Financial Report for	23
the state.	24
SECTION 12. PAYMENT OF BANK SERVICE FEES -- STATE TREASURER. Of the	25
amount appropriated to the State Treasurer in Section 1 of this act, no more	26
than $406,600 from the General Fund and $221,700 from the Professional Ser-	27
vices Fund may be used for the payment of bank service fees for the period	28
July 1, 2026, through June 30, 2027.	29
SECTION 13. CONTINUOUS APPROPRIATION AUTHORITY FOR THE AMERICA250 COM-	30
MEMORATION FUND -- STATE TREASURER. The State Treasurer is hereby granted	31
continuous appropriation authority for the America250 Commemoration Fund	32
for the period July 1, 2026, through June 30, 2027. Gifts, grants, other	33
donations, and interest earned and retained by the fund is continuously ap-	34
propriated for the purpose provided in Section 57-832, Idaho Code.	35
SECTION 14. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations	36
made pursuant to this act are subject to the conditions, limitations, and re-	37
strictions specified in this act.	38
SECTION 15. An emergency existing therefor, which emergency is hereby	39
declared to exist, this act shall be in full force and effect on and after	40
July 1, 2026.	41

-- 7 of 7 --