The links below lead to sites relevant to the world of Idaho public finance. Think of this page as an Idaho budget information clearinghouse.
LEGISLATIVE BUDGET PUBLICATIONS This is a set of documents produced by Idaho’s Legislative Services Office. The Legislative Budget Book is the primary reference document used by the Joint Finance-Appropriations Committee in setting the Idaho state budget. Idaho Fiscal Facts is a reference guide designed to provide legislators with convenient access to facts, figures and trends in Idaho’s state budget, and is published each summer. The Idaho Fiscal Sourcebook details the sources and uses of funds for state agencies. The Idaho General Fund Budget Monitor provides monthly General Fund status updates, including the General Fund revenue forecasts and tracking provided by DFM’s General Fund Revenue Report.
EXECUTIVE BUDGET PUBLICATIONS This is a set of documents produced by Idaho’s Division of Financial Management. The expenditure side of the budget is presented in the Executive Budget and Executive Budget Detail. The revenue side of the budget is presented in the General Fund Revenue Book and the Executive Budget. The Budget Activities Summary, published after the close of the legislative session, documents legislative actions on both the expenditure side and the revenue side of the budget. The General Fund Revenue Report (formerly Idaho Outlook) provides monthly revenue progress tracking. The Idaho Economic Forecast presents quarterly economic forecasts of the U.S. and Idaho economies, and provides key inputs to the DFM revenue forecasts.
TAX COMMISSION COMPARATIVE STATEMENTS Here you’ll find monthly revenue reports issued by the Idaho Tax Commission, Idaho state government’s principal revenue agency.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) Produced annually by the Idaho State Controller, this is the state’s equivalent to a balance sheet and income statement. It provides actual expenditure and revenue information at a detailed level.
ASSOCIATED TAXPAYERS OF IDAHO This nonprofit organization works on behalf of Idaho’s taxpayers encouraging effective and responsible government through research and public education. It covers a wide range of revenue-related topics and focuses particularly on property-tax-related information and issues.
NATIONAL-LEVEL WEBSITES WITH STATE FISCAL FOCUS:
NATIONAL CONFERENCE OF STATE LEGISLATURES This trade association of the nation’s state legislaturesoffers information on a wide array of topicswith a focus on budgeting and fiscal policies.
NATIONAL ASSOCIATION OF STATE BUDGET OFFICERS This is the trade association of state executive budget agencies. It is almost entirely focused on matters pertaining to state budgets and fiscal policies.
FEDERATION OF TAX ADMINISTRATORS This trade association of state revenue agencies focuses almost entirely on the revenue and taxation side of the budget. State property tax policies are also within its purview.
NATIONAL TAX ASSOCIATION This association of tax professionals is dedicated to advancing the understanding of public finance theory and practice. It publishes the National Tax Journal and conducts regular conferences and symposia. It focuses on a wide range of public finance issues, including all levels (federal, state, and local) of government.
TAX FOUNDATION This nonprofit organization’s mission is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government. The link directs you to the Foundation’s Center for State Fiscal Policy.
THE NELSON A. ROCKEFELLER INSTITUTE OF GOVERNMENT This think tank, associated with the State University of New York, strives to enhance the capacities of state governments and the federal system to deal effectively with the nation’s domestic challenges. It produces regular reports on the revenue performance of state governments.
CENTER ON BUDGET AND POLICY PRIORITIES This nonprofit think tank conducts research and analysis pertaining to federal and state fiscal policy and public programs, with a focus on low- and moderate-income families and individuals.
TAX POLICY CENTER A joint venture of the Urban Institute and the Brookings Institution, the Center primarily focuses on federal-level tax policy analysis, but it also includes a significant amount of useful information pertaining to state-level tax and revenue policies. The link directs you to the page presenting state-level information.