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 ACT1 RELATING TO APPROPRIATIONS TO THE CONSTITUTIONAL OFFICERS; APPROPRIATING2 MONEYS TO THE OFFICE OF THE ATTORNEY GENERAL, THE STATE CONTROLLER, THE3 EXECUTIVE OFFICE OF THE GOVERNOR, THE OFFICE OF THE LIEUTENANT GOVER-4 NOR, THE SECRETARY OF STATE, AND THE STATE TREASURER FOR FISCAL YEAR5 2027; LIMITING THE NUMBER OF AUTHORIZED FULL-TIME EQUIVALENT POSITIONS6 FOR FISCAL YEAR 2027; EXEMPTING THE APPROPRIATION TO THE EXECUTIVE7 OFFICE OF THE GOVERNOR FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMI-8 TATIONS; EXEMPTING THE APPROPRIATION TO THE OFFICE OF THE LIEUTENANT9 GOVERNOR FROM EXPENSE CLASS TRANSFER LIMITATIONS; EXEMPTING THE APPRO-10 PRIATION TO THE OFFICE OF THE ATTORNEY GENERAL FROM EXPENSE CLASS AND11 PROGRAM TRANSFER LIMITATIONS; PROVIDING REAPPROPRIATION AUTHORITY FOR12 THE SECRETARY OF STATE; PROVIDING FOR INDIRECT COST RECOVERY FOR THE OF-13 FICE OF THE STATE CONTROLLER; PROVIDING REAPPROPRIATION AUTHORITY FOR14 THE DATA PROCESSING SERVICES FUND; PROVIDING REAPPROPRIATION AUTHORITY15 FOR THE GENERAL FUND; TRANSFERRING CASH FROM THE TECHNOLOGY INFRASTRUC-16 TURE STABILIZATION FUND TO THE CONTROL AGENCY ACCOUNT; PROVIDING FOR17 CASH BALANCE RECONCILIATION; PROVIDING REQUIREMENTS REGARDING PAYMENT18 OF BANK SERVICE FEES; PROVIDING CONTINUOUS APPROPRIATION AUTHORITY FOR19 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 Officers23 the following amounts to be expended according to the designated programs24 and expense classes from the listed funds for the period July 1, 2026,25 through June 30, 2027:26 FOR27 FOR28 FOR FOR TRUSTEE AND PERSONNEL29 OPERATING CAPITAL BENEFIT COSTS30 EXPENDITURES OUTLAY PAYMENTS TOTAL I. ATTORNEY GENERAL:31 A. STATE LEGAL SERVICES:32 FROM:33 General34 Fund35 $26,021,900 $1,289,000 $27,310,900 Miscellaneous Revenue36 Fund37 364,500 28,300 392,800 Consumer Protection38 Fund39 350,200 153,000 503,200

2 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Idaho Millennium Income5 Fund6 274,100 2,400 276,500 Federal Grant7 Fund8 1,008,100 209,300 1,217,400 TOTAL9 $28,018,800 $1,682,000 $29,700,800 B. INTERNET CRIMES AGAINST CHILDREN:10 FROM:11 General12 Fund13 $1,666,400 $327,400 $1,017,300 $3,011,100 Federal Grant14 Fund15 160,200 218,800 6,000 385,000 TOTAL16 $1,826,600 $546,200 $1,023,300 $3,396,100 C. SPECIAL LITIGATION:17 FROM:18 General19 Fund20 $740,700 $740,700 DIVISION TOTAL21 $29,845,400 $2,968,900 $1,023,300 $33,837,600 II. STATE CONTROLLER:22 A. ADMINISTRATION:23 FROM:24 General25 Fund26 $1,468,300 $1,801,200 $3,269,500 Federal COVID-19 Relief27 Fund28 0 1,607,600 1,607,600 TOTAL29 $1,468,300 $3,408,800 $4,877,100 B. STATEWIDE ACCOUNTING:30 FROM:31 General32 Fund33 $1,838,300 $363,100 $2,201,400

3 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Miscellaneous Revenue5 Fund6 0 5,000 5,000 TOTAL7 $1,838,300 $368,100 $2,206,400 C. COMPUTER CENTER:8 FROM:9 Data Processing Services10 Fund11 $6,217,300 $8,349,600 $62,800 $14,629,700 D. ENTERPRISE BUSINESS OPERATIONS:12 FROM:13 General14 Fund15 $5,742,800 $12,105,200 $17,848,000 Miscellaneous Revenue16 Fund17 0 5,000 5,000 TOTAL18 $5,742,800 $12,110,200 $17,853,000 DIVISION TOTAL19 $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 General23 Fund24 $2,317,100 $327,700 $2,644,800 B. ACTING GOVERNOR PAY:25 FROM:26 General27 Fund28 $17,800 $17,800 C. EXPENSE ALLOWANCE:29 FROM:30 General31 Fund32 $4,900 $4,900

4 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL D. GOVERNOR'S EMERGENCY:5 FROM:6 Governor's Emergency7 Fund8 $2,000,000 $2,000,000 DIVISION TOTAL9 $2,334,900 $2,332,600 $4,667,500 IV. LIEUTENANT GOVERNOR:10 FROM:11 General12 Fund13 $270,100 $32,400 $302,500 V. SECRETARY OF STATE:14 A. SECRETARY OF STATE:15 FROM:16 General17 Fund18 $3,692,300 $1,883,800 $5,576,100 B. COMMISSION ON UNIFORM STATE LAWS:19 FROM:20 General21 Fund22 $60,500 $60,500 DIVISION TOTAL23 $3,692,300 $1,944,300 $5,636,600 VI. STATE TREASURER:24 FROM:25 General26 Fund27 $1,151,500 $489,300 $1,640,800 State Treasurer LGIP28 Fund29 224,100 140,700 364,800 Treasurer's Office - Professional Services30 Fund31 1,009,500 623,600 1,633,100 Idaho Millennium Income32 Fund33 80,000 80,000

5 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Abandoned Property Trust - Unclaimed Property5 Fund6 1,223,500 515,500 1,739,000 TOTAL7 $3,608,600 $1,849,100 $5,457,700 GRAND TOTAL8 $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 is10 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 so14 authorized:15 Executive Office of the Governor ...............................17.0016 Office of the Lieutenant Governor ...............................3.0017 Office of the Attorney General ................................227.4018 Office of the State Controller ................................125.0019 Office of the Secretary of State ...............................35.5020 Office of the State Treasurer ..................................30.0021

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 Section24 67-3511 (1), (2), and (3), Idaho Code, allowing unlimited transfers between25 expense classes and between programs, for all moneys appropriated to it for26 the period July 1, 2026, through June 30, 2027. Legislative appropriations27 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 the31 Lieutenant Governor is hereby exempted from the provisions of Section32 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 transferred35 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 General38 is hereby exempted from the provisions of Section 67-3511 (1), (2), and39 (3), Idaho Code, allowing unlimited transfers between expense classes and40 between programs, for all moneys appropriated to it for the period July41 1, 2026, through June 30, 2027. Legislative appropriations shall not be42

6 transferred from one fund to another fund unless expressly approved by the1 Legislature.2

SECTION 6. REAPPROPRIATION AUTHORITY -- OFFICE OF THE SECRETARY OF3 STATE. There is hereby reappropriated to the Office of the Secretary of State4 any unexpended and unencumbered balances appropriated or reappropriated to5 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, with9 the Legislative Services Office prior to processing the reappropriation10 authorized herein.11

SECTION 7. INDIRECT COST RECOVERY -- OFFICE OF THE STATE CONTROLLER.12 The moneys assessed by the Division of Financial Management in accordance13 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 statewide16 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 SERVICES19 FUND -- OFFICE OF THE STATE CONTROLLER. There is hereby reappropriated to the20 Office of the State Controller any unexpended and unencumbered balances ap-21 propriated or reappropriated to the Office of the State Controller from the22 Data Processing Services Fund for fiscal year 2026 in an amount not to exceed23 $2,500,000 to be used for nonrecurring expenditures related to the Computer24 Service Center for the period July 1, 2026, through June 30, 2027. The Office25 of the State Controller shall confirm the reappropriation amount, by fund,26 expense class, and program, with the Legislative Services Office prior to27 processing the reappropriation authorized herein.28

SECTION 9. REAPPROPRIATION AUTHORITY FOR THE GENERAL FUND -- OFFICE OF29 THE STATE CONTROLLER. There is hereby reappropriated to the Office of the30 State Controller any unexpended and unencumbered balances appropriated or31 reappropriated to the Office of the State Controller from the General Fund32 for the behavioral health reporting data system for fiscal year 2026, to be33 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, by36 fund, expense class, and program, with the Legislative Services Office prior37 to processing the reappropriation authorized herein.38

SECTION 10. CASH TRANSFER -- OFFICE OF THE STATE CONTROLLER. The Office39 of the State Controller is hereby directed to transfer unencumbered cash40 balances from each allocated fund of the Technology Infrastructure Stabi-41 lization Fund to the control agency account. Authorized appropriations42 beginning on July 1, 2026, shall be transferred by the Office of the State43 Controller from the control agency account; any unencumbered funds will44

7 revert back to the control agency account as soon as practicable at the end1 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 amount4 of moneys appropriated to such office in Section 1 of this act to complete an5 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 account8 balances and activity in Luma to cash account balances and activity9 maintained in the Treasury Accounting Transaction Reporting System10 (TATRS), as reconciled to bank statements, for the month beginning July11 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 the15 accuracy of cash balances after reconciliation as of June 30, 2026, to16 the Joint Finance-Appropriations Committee (JFAC) and the Legislative17 Services Office. Such report shall be made at the fall interim meeting18 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 reported21 in Luma and TATRS and provide that documentation as necessary for audit22 to support the opinion on the Annual Comprehensive Financial Report for23 the state.24

SECTION 12. PAYMENT OF BANK SERVICE FEES -- STATE TREASURER. Of the25 amount appropriated to the State Treasurer in Section 1 of this act, no more26 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 period28 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 granted31 continuous appropriation authority for the America250 Commemoration Fund32 for the period July 1, 2026, through June 30, 2027. Gifts, grants, other33 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. Appropriations36 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 hereby39 declared to exist, this act shall be in full force and effect on and after40 July 1, 2026.41