The Idaho Spending Index serves to provide a fiscally conservative perspective on state budgeting while providing an unbiased measurement of how Idaho lawmakers apply these values to their voting behavior on appropriations bills. Each bill is analyzed within the context of the metrics below. They receive one (+1) point for each metric that is satisfied by freedom-focused policymaking and lose one (-1) point for each instance in which the inverse is true. The sum of these points composes the score for the bill.

Rating: (-2)

Bill Description: Senate Bill 1138 appropriates $11,998,400 and 77.00 full-time positions to the Department of Finance for fiscal year 2026.

Is the continuation or growth in ongoing spending, if any, inappropriate for the changes in circumstances, scope of the agency, or current economic environment? Conversely, is the continuation or growth in ongoing spending appropriate given any change in circumstances or economic pressures?

This legislation funds ongoing spending for the Department of Finance at $11,928,900, growing from the base by 31.8% in the last three years. This rate is about 19 points faster than what would be prescribed by inflationary pressures and growth.

(-1)

Does the budget grow government through the addition of new permanent FTPs or through funding unlegislated efforts to create new or expanded entitlement programs? Conversely, does this budget reduce the size of government staff and programs except where compelled by new legislation?

Senate Bill 1138 grows the size of government by the addition of five new full time positions at a total cost of $713,200. These positions include an IT examiner, a financial institutions examiner, two securities examiner investigators, and one forensic accounting specialist.

(-1)