Available Soon: Request your printed copies of the Idaho Freedom Index mailed to you!
Request Your Copies
Note to Dustin: This is currently only visible to logged in users for testing.
Click Me!
video could not be found

Hidden, Off-Budget, and Continuous Funding: Changes Coming to the Idaho Spending Index

Hidden, Off-Budget, and Continuous Funding: Changes Coming to the Idaho Spending Index

by
Idaho Freedom Foundation staff
January 20, 2026
Author Image
January 20, 2026

The Idaho Freedom Foundation (IFF) announces minor changes to the Idaho Spending Index Metric:

As well as some very minor wording changes for clarification, metric eight now includes some important new considerations.

In addition to calling out the use of hidden funds and transfers as usual, metric eight was expanded to highlight the use of off-budget funding and the abuse of continuous funding, both of which obfuscate the true scale and scope of spending by the state government. Due to growing awareness and concern regarding these spending categories from both the Legislature and Idaho citizens, IFF finds it necessary and proper to include this issue in our spending metrics. 

Further, the metric was clarified to highlight IFF’s position that maximum savings should be passed on to Idaho taxpayers through spending reductions and corresponding tax cuts. Accordingly, appropriations or tax revenue transfers to stabilization funds will be designated with either a neutral or negative rating based on the reasonableness of the transfer. Conversely, transfers that reduce budget expenditures or taxes will be rated positively.

The state of Idaho should not be in the business of idly holding hundreds of millions of Idahoans’ tax dollars in case it “rains.” The state should instead endeavor to limit its spending in its normal course to avoid cliffs, reduce expenditures when facing fiscal shortfalls, and return all unnecessary funds to Idaho families and businesses. 

Here are the IFF updated Spending Index Metrics:

  1. Does this budget enact new powers and activities that extend beyond the proper role of government? Conversely, does this budget fulfill the proper role of government? 
  1. Does this budget incur any wasteful spending among discretionary funds, including new line items? Conversely, does this budget contain any provisions that serve to reduce spending where possible (i.e. base reductions, debt reconciliation, etc.)?
  1. 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?
  1. Does the budget fund any programs or line items that violate the spirit or the letter of either the U.S. Constitution or the Idaho Constitution? Conversely, is this budget restricted to programs and line items that better align the agency with the spirit and the letter of both the U.S. Constitution and the Idaho Constitution?
  1. Does this budget create permanent programs or Full-Time Positions (FTPs) using temporary funding? Conversely, does this budget remove programs or FTPs that rely on temporary funding?
  1. Does this budget perpetuate or expand state dependence on federal dollars, thereby violating principles of federalism? Conversely, does this budget actively reduce the amount of federal dollars used to balance this budget?
  1. Does the budget grow government through the addition of new, objectionable, permanent FTPs or through funding unlegislated efforts to create new or expanded existing programs? Conversely, does this budget reduce the size of government staff and programs except where compelled by new legislation?
  1. Does this budget contain hidden fund transfers or supplemental expenditures that work to enact new policy or are not valid emergency expenditures? Conversely, are fund transfers only made to reduce budget expenditures or taxes, or are supplemental requests only made in the interest of resolving valid fiscal emergencies? Does this budget abuse continuous funding or obfuscate the appropriations process? Conversely, does it reduce the use of continuous funds or clarify the appropriations process?
View Comments

Leave a Reply

Your email address will not be published. Required fields are marked *

Idaho Freedom Foundation
802 W. Bannock Street, Suite 405, Boise, Idaho 83702
p 208.258.2280 | e [email protected]

COPYRIGHT © 2026 Idaho freedom Foundation
magnifiercrossmenucross-circle linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram