2019 fiscal facts - mobile · health and human services .....50-56 primary care ... part of the...

Fiscal FactsA Legislator’s Handbook of

Facts, Figures, & Trends

A Publication of Idaho Legislative Services Office

i

Introduction

Idaho Fiscal Facts is a pocket reference guide designed to provide legislators with convenient access to facts, figures, and trends in Idaho’s state budget, as well as selected information on state government programs, taxes, demographics, and state rankings.

Though not a comprehensive fiscal report, Idaho Fiscal Facts will answer many frequently asked questions in a format that is more accessible than would be found in a comprehensive fiscal publication. This booklet has been published annually since 1995. We hope the reader will find this document handy and helpful.

ii Budget & Policy Analysis Division

Paul Headlee, Division Manager .......................... 208-334-4746Legislature, Legislative Services Office, Ofc of Performance Eval. Keith Bybee, Deputy Division Manager ................ 208-334-4739Dept of Commerce, Dept of Labor, Dept of Rev. & Tax., Dept of Finance, Dept of Insurance, Work Force Dev. CouncilRobyn Lockett, Principal Analyst ........................... 208-334-4745Public School Support/Financing, Educational Svcs for the Deaf & Blind, Supt. of Public Instruction, Div Human Res., Ofc of Info. Tech.Jared Tatro, Principal Analyst ............................... 208-334-4740Dept of Health & Welfare, Catastrophic Health Care Program, Public Health Districts, Div of Veterans Svcs, Millennium FundJared Hoskins, Principal Analyst............................ 208-334-4743Dept of Correction, Comm Pardons & Parole, Dept of Juvenile Corrections, Judicial Branch, Attorney General, Public Defense Comm, State Appellate Public DefenderRob Sepich, Senior Analyst .................................... 208-334-4742Dept of Env Quality, Dept of Fish & Game, Dept of Lands, Endowment Fund Investment Bd, Dept of Parks & Recreation, Lava Hot Springs, Dept of Agriculture, Dept of Water Resources, Soil & Water Conservation Comm, Ofc Species Conservation, Wolf Depredation Control Bd Janet Jessup, Senior Analyst.................................. 208-334-4730College and Universities, Agricultural Research & Extension, Health Ed. Programs, Special Programs, Community Colleges, Career-Technical Education, State Bd of Education, Ofc of Drug Policy, STEM Action Center, Millennium FundChristine Otto, Senior Analyst................................. 208-334-4732Idaho Transportation Dept, Idaho State Police, Regulatory Boards, Div of Building Safety, Military DivisionJill Randolph, Senior Analyst .................................. 208-334-4749Dept of Administration, Permanent Building Fund, Capitol Comm, Historical Society, Comm for Libraries, Idaho Public Television, Comm on Hispanic Affairs, Comm for the Blind & Visually Impaired, Vocational Rehabilitation, Comm on Aging, State Ind Living Council, Arts CommMaggie Smith, Senior Analyst ................................ 208-334-4741 Lt Governor, State Treasurer, Secretary of State, State Controller, Div of Financial Mgmt, Exc Ofc of the Gov, State Liquor Division, Ofc Energy & Mineral Resources, PERSI, Industrial Comm, Public Utilities Comm, Medical Boards, State LotteryJ. Shane Winslow, Data Sys Coor........................... 208-334-4738

iii

Table of ContentsIdaho’s Economy ..................................................................... 1-5Revenue and Appropriations ............................................... 6-32

Budget Process ................................................................. 6-7 General Fund .................................................................. 8-15State and Local Tax .....................................................16-18Taxes and Distributions .................................................19-27 Reserve and Endowment Funds ................................. 28-31 Change in Employee Compensation ............................. 32

Education ............................................................................. 34-48K-12 ................................................................................ 36-38Higher Education .........................................................39-48

Health and Human Services ...............................................50-56Primary Care ...................................................................... 52Public Assistance ............................................................... 53Mental Health Spending by DHW ................................... 54CAT Fund ............................................................................ 55Insurance Exchange ......................................................... 56

Law and Justice ...................................................................58-61Imprisonments and Crime Rate ....................................... 60IDOC Populations .............................................................. 61

Natural Resources ...............................................................62-75Land Ownership ........................................................... 64-67 Licenses and Tags ........................................................ 68-71 Parks and Recreation .................................................. 72-73 Water Facts ................................................................... 74-75

Economic Development .....................................................77-85 ITD ................................................................................. 79-84 Lottery Revenue ............................................................... 85

General Government ..........................................................86-90Permanent Building Fund ................................................ 87 Liquor ................................................................................ 88 PERSI .................................................................................. 89Millennium Fund ............................................................... 90

State Facts and Demographics ......................................... 91-94

NOTESIdaho’s Economy1

Idaho's economic output grew 4.1% from 2017 to 2018 to $77 billion. The US economy grew 2.9% over that same period.

Since 2011, Idaho's economy grew at an annual rate of 2.8%, which is third fastest rate of growth for the above western states following only Utah (3.1%) and Colorado (3.3%).

Idaho’s economic output represents 0.4% of the total US output and is 0.5% of total US population.

Finance, Insurance, Real Estate, Trade, and Manufacturing make up the largest private segments of Idaho’s economy.

$0 $100 $200 $300 $400

COAZUT

NMNVID

MTWY

2018 Real GDP ($ in Billions)

2 Idaho’s Economy

*2017 data; 2018 data not available at time of publication

$0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000

MilkCattle/Calves

PotatoesHay, all

Wheat, allBarley

Sugarbeets*Corn

TroutHops

Idaho's Top Commodities 2018(Production Values in $ thousands)

0 20,000 40,000 60,000

CAWINYIDTX

PAMI

MNNMWA

2018 Milk Production - Top States(in million pounds of milk)

Idaho’s Economy3

0.0% 5.0% 10.0% 15.0% 20.0% 25.0%

CanadaTaiwanChina

SingaporeMexicoJapan

United KingdomMalaysia

Hong KongSouth Korea

2018 Top 10 Trading Partners as % of Total Idaho Exports

Semiconductors & Industrial

53.2%

Food and Agriculture

21.1%

Fertilizer, Pesticide, Chemicals

5.0%Mining

Products3.9%

Transportation Equipment

4.4%

Wood, Paper, Pulp,

Printing3.6%

Other6.1%

2018 Exports by Industry

4 Idaho’s Economy

Idaho Jobless Rate by County

As of June 2019, the seasonally adjusted statewide jobless rate was 2.8% for Idaho while the national rate was 3.7%.

Idaho’s Economy5

Idaho’s Population has Gotten Older Since 1990 Share of Population in Each Age Range

0% 5% 10%

0-45-9

10-1415-1920-2425-2930-3435-3940-4445-4950-5455-5960-6465-6970-7475-7980-84

85+

1990

0% 5% 10%

0-45-9

10-1415-1920-2425-2930-3435-3940-4445-4950-5455-5960-6465-6970-7475-7980-84

85+

2019

6 Revenues & Appropriations

State of Idaho Budget ProcessThe Idaho budget and appropriations process has evolved over time into one of the most streamlined and efficient state budget systems in the nation based on an approach that shares key elements of authority and responsibility between the legislative and executive branches:

· The rules and guidelines used by state agencies to develop their annual budget requests are developed collaborativelyby the Governor’s Division of Financial Management and theLegislature’s Budget and Policy Analysis staffs.

· Both the executive and legislative budget staffs provide input and assistance to state agencies over the summer months as they develop their new budget requests.

· Agency budget requests are statutorily required to be submitted simultaneously to the Governor’s Division of Financial Management staff and to the Legislature’s Budget and Policy Analysis staff by September 1.

· The Governor’s budget recommendation is featured prominently in the Legislative Budget Book, the primary reference document for the Joint Finance-Appropriations Committee (JFAC).

· JFAC, which is composed of ten Senate Finance Committee members and ten House Appropriations Committee members, holds budget hearings for about five weeks during the first part of the legislative session, hearing from agency directors and germane committees in its review of agency budget requests and the Governor’s budget recommendation.

· After the budget hearing process is complete, JFAC has the responsibility to set appropriated spending levels for all state agencies and institutions. Working closely with the Legislature’s Budget and Policy Analysis staff, JFAC produces approximately 100 appropriation bills in a three-week time frame, providing a balanced budget for the state of Idaho each year.

· Historically, about 99% of appropriation bills passed by JFAC become law without amendment or veto.

Revenues & Appropriations 7

Budget Development Manual Finalized and

Distributed to AgenciesJuly

State AgenciesDevelop Budget Requests

July - August

Agencies SubmitBudget Requests September 1

Legislature Governor

Sept - DecAnalysis &

Development of Legislative Budget

Book

Analysis & Development of

Executive Budget Recommendation

Jan & FebBudget Hearing Process for the

Legislature (JFAC)

Presentation of Executive Budget

to Legislature

Budget Setting Process by JFAC

Feb & Mar

Appropriation Bills to Floor

Veto:Legislature Will (1) Create a

New Budget in JFAC or (2)

Override Veto

House Senate

Passes Both Houses

Signatureor

No Action

Governor’s Action

Bill Becomes

Law

Feb & Mar

Sept - Dec

Jan


FY 2020 Original Appropriationby Fund Source

$8,961,798,100

Sources of Funds

(millions)Total

By Fund Source FY 2019 FY 2020 % Chg

General Fund $3,652.7 $3,910.4 7.1% Dedicated Funds $1,785.6 $1,793.8 0.5% Federal Funds $2,886.2 $3,257.6 12.9% Total Sources $8,324.5 $8,961.8 7.7%Totals may not add due to rounding

General Fund

$3,910.443.6%

Dedicated Funds

$1,793.820.0%

Federal Funds

$3,257.636.3%


FY 2020 All Funds Appropriations

by Functional Area $8,961,798,100

TotalBy Functional Area FY 2019 FY 2020 % Chg

Education $3,007.4 $3,180.0 5.7% Economic Development $1,015.2 $1,099.5 8.3% Law & Justice $485.6 $489.2 0.7% Natural Resources $311.7 $330.5 6.0% Health & Human Services $3,074.1 $3,441.5 11.9% General Government $430.4 $421.0 (2.2%)Total Appropriations $8,324.5 $8,961.8 7.7%Totals may not add due to rounding

Education$3,180.0

36%

Economic Development

$1,099.512%

Law & Justice$489.2

5%

Natural Resources

$330.54%

Health & Human Services $3,441.5

37%

General Government

$421.05%

10 Revenues & AppropriationsFY 2020 General Fund Forecasted Revenues

$3,928,622,000

General Fund Revenues(millions)

Total

By Revenue Source FY 2019 FY 2020%

Chg

Individual Income Tax $1,661.1 $1,779.7 7.1% Corporate Income Tax $283.2 $264.1 (6.7%)Sales Tax $1,597.7 $1,691.3 5.9% All Other Sources $192.6 $193.5 0.5% Revenues* $3,734.6 $3,928.6 5.2%

* The FY 2020 revenue forecast was revised Aug 2019 and is $128.8Mless than originally forecast .

Individual Income

Tax,$1,779.7,

45%

Corporate Income

Tax,$264.1, 7%

Sales Tax,$1,691.3,

43%

All Other Sources,

$193.5, 5%


FY 2020 General Fund Appropriations $3,910,354,400

General Fund Original Appropriations

(millions)Total

By Functional Area FY 2019 FY 2020 % Chg

Education $2,295.3 $2,427.1 5.7% Economic Development $39.5 $46.0 16.5% Law & Justice $362.3 $374.6 3.4% Natural Resources $50.2 $52.3 4.2% Health & Human Services $784.9 $885.4 12.8% General Government $120.5 $124.9 3.7% Appropriations $3,652.7 $3,910.4 7.1%

Totals may not add due to rounding.

Education62.1%

Economic Development1.2%

Law & Justice

9.6%

Natural Resources1.3% Health &

Human Services

22.6%

General Government3.2%


General Fund Revenues ($ in millions)Source Actuals

FY 2011 FY 2012 FY 2013 FY 2014 FY 2015Individual Income Tax $1,152.7 $1,206.4 $1,284.4 $1,329.3 $1,470.9

% Change 8.5% 4.7% 6.5% 3.5% 10.6% CorporateIncome Tax $168.9 $187.0 $198.7 $188.3 $215.4

% Change 74.1% 10.7% 6.3% (5.2%) 14.4%

Sales Tax $972.4 $1,027.3 $1,109.8 $1,145.7 $1,218.8% Change 1.7% 5.6% 8.0% 3.2% 6.4%

Cigarette Tax $14.4 $11.6 $13.1 $3.7 $3.3 Tobacco Tax $8.5 $8.9 $10.0 $9.9 $10.5 Beer Tax $2.0 $1.9 $1.9 $1.9 $1.9 Wine Tax $3.2 $3.5 $3.9 $4.1 $4.2 Liquor Profits $14.8 $17.2 $20.9 $24.2 $25.5 Product Taxes $42.8 $43.3 $49.9 $43.8 $45.5

% Change 4.0% 1.1% 15.2% (12.2%) 3.8%

Kilowatt-Hour $2.4 $3.0 $1.9 $1.8 $1.9Mine License $1.5 $2.0 $.5 $.5 $.1Interest Earnings -$.4 -$.6 $.4 -$.4 -$1.6Court Fees/Fines $5.1 $4.8 $4.6 $4.4 $6.1Insur Premium $54.1 $56.6 $55.6 $59.4 $61.7State Police $1.5 $1.6 $.1 $.0 $.0UCC Filings $2.4 $2.4 $2.5 $2.7 $2.8Unclaimed Prop $4.5 $8.9 $7.0 $5.7 $6.3Estate Tax $.5 $.0 $.1 $.3 $.0Other $35.9 $45.1 $34.9 $34.0 $28.9Misc. Revenue $107.7 $123.8 $107.6 $108.3 $106.3

% Change (0.7%) 14.9% (13.0%) 0.7% (1.9%)Total

General Fund $2,444.5 $2,587.7 $2,750.3 $2,815.4 $3,056.8 % Change 7.9% 5.9% 6.3% 2.4% 8.6%

Sources: Legislative Fiscal Reports & DFM General Fund Revenue Book


General Fund Revenues ($ in millions)

Source ActualsForecast

*FY

2016FY

2017FY

2018FY

2019 FY 2020Individual $1,513.2 $1,651.2 $1,828.3 $1,661.1 $1,779.7Income Tax

% Change 2.9% 9.1% 10.7% (9.1%) 7.1%

Corporate Income Tax

$186.9 $214.0 $238.7 $283.2 $264.1

% Change (13.2%) 14.5% 11.5% 18.6% -6.7%

Sales Tax $1,303.0 $1,382.4 $1,490.0 $1,597.7 $1,691.3% Change 6.9% 6.1% 7.8% 7.2% 5.9%

Cigarette Tax $7.9 $10.0 $7.3 $10.4 $7.9 Tobacco Tax $11.6 $12.7 $13.3 $13.7 $14.1 Beer Tax $1.9 $1.9 $2.0 $2.0 $2.0 Wine Tax $4.5 $4.7 $4.8 $5.0 $5.3 Liquor Profits $25.9 $28.9 $31.0 $33.2 $37.4 Product Taxes $51.8 $58.1 $58.3 $64.3 $66.7

% Change 13.9% 12.2% 0.3% 10.3% 3.8%

Kilowatt-Hour $1.9 $2.1 $2.6 $2.4 $2.2 Mine License -$.2 $.1 $.0 $.0 $0.1 Interest Earnings $.3 -$.1 $4.7 $2.8 $4.0

Court Fees/Fines $6.3 $8.4 $9.2 $8.2 $8.4

Insur Premium $72.1 $75.4 $70.5 $75.4 $78.7 State Police $.0 $.3 $.0 $.0 $0.0 UCC Filings $2.8 $2.9 $3.5 $4.0 $4.3 Unclaimed Prop $9.9 $10.4 $8.5 $11.8 $10.0

Estate Tax $.0 $.0 $.0 $.0 $0.0 Other $35.8 $43.3 $17.4 $23.7 $19.2 Misc. Revenue $128.8 $142.7 $116.3 $128.3 $126.8

% Change 21.2% 10.8% (18.5%) 10.3% (100.0%)TotalGeneral Fund $3,183.7 $3,448.5 $3,731.6 $3,734.6 $3,928.6

% Change 4.2% 8.3% 8.2% 0.1% 5.2%*Revenue Forcast is August 2019 Revised Forecast


General Fund Appropriation 15-year History FiscalYear

PublicSchools

HigherEducation

*H&W+Medicaid

Adult/JuvCorrection

All Other

Total

Original Appropriations*2020 $1,898.4 $306.0 $885.4 $292.7 $527.9 $3,910.4

2019 $1,785.3 $295.8 $765.2 $282.5 $523.9 $3,652.72018 $1,685.3 $287.1 $706.1 $262.1 $510.0 $3,450.62017 $1,584.7 $279.6 $677.1 $256.2 $475.5 $3,273.0 2016 $1,475.8 $258.8 $649.5 $247.5 $440.3 $3,071.9 2015 $1,374.6 $251.2 $637.2 $243.2 $429.9 $2,936.1 2014 $1,308.4 $236.5 $616.8 $218.3 $401.0 $2,781.0 2013 $1,279.8 $228.0 $610.2 $205.5 $378.6 $2,702.1 2012 $1,223.6 $209.8 $564.8 $193.1 $337.6 $2,529.0 2011 $1,214.3 $217.5 $436.3 $180.7 $335.0 $2,383.8 2010 $1,231.4 $253.3 $462.3 $186.8 $372.8 $2,506.6 2009 $1,418.5 $285.2 $587.3 $215.9 $452.4 $2,959.3 2008 $1,367.4 $264.2 $544.8 $201.2 $443.1 $2,820.7 2007 $1,291.6 $243.7 $502.4 $178.0 $378.0 $2,593.7 2006 $987.1 $228.9 $457.7 $152.2 $355.0 $2,180.9

Percentage of Total Budget2020 48.5% 7.8% 22.6% 7.5% 13.5% 100.0%2019 48.9% 8.1% 20.9% 7.7% 14.3% 100.0%2018 48.8% 8.3% 20.5% 7.6% 14.8% 100.0%2017 48.4% 8.5% 20.7% 7.8% 14.5% 100.0%2016 48.0% 8.4% 21.1% 8.1% 14.3% 100.0%2015 46.8% 8.6% 21.7% 8.3% 14.6% 100.0%2014 47.0% 8.5% 22.2% 7.8% 14.4% 100.0%2013 47.4% 8.4% 22.6% 7.6% 14.0% 100.0%2012 48.4% 8.3% 22.3% 7.6% 13.3% 100.0%2011 50.9% 9.1% 18.3% 7.6% 14.1% 100.0%2010 49.1% 10.1% 18.4% 7.5% 14.9% 100.0%2009 47.9% 9.6% 19.8% 7.3% 15.3% 100.0%2008 48.5% 9.4% 19.3% 7.1% 15.7% 100.0%2007 49.8% 9.4% 19.4% 6.9% 14.6% 100.0%2006 45.3% 10.5% 21.0% 7.0% 16.3% 100.0%

*2010 moved D&B to Public Sch (.3%), Hist Soc & Libraries to Self-Gov (.2%); 2007 includes H1 of 2006 Special Session increased PS by $250,645,700.


General Fund Appropriation 10-Year Trend Comparison

Original Appropriation as Cumulative Percentage Change over FY 2010

-20%

-10%

0%

10%

20%

30%

40%

50%

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

Public Schools Higher Education

Health & Welfare Adult/Juv Correction

Medicaid All Other

The largest budget increases in state government over the past 10 years have been in the areas of Adult / Juvenile Corrections and Medicaid. Corrections grew 43.9% and Medicaid grew 45.4%. The table on the facing page shows that the percent of our General Fund going to Public Schools has decreased while Adult / Juvenile Corrections and Medicaid have grown.


State Dedicated

Funds 6.1% - $395.4

Local Gov 36.3% -$2,351.0

State General

Fund 57.6% -$3,734.6

FY2019 Major State & Local Tax Collections

($ in millions)

Total Tax Collections $6,481.1 million

FY2019 Major State & Local Tax Distribution

Total Tax Distribution $6,481.0 million

Other Taxes$361.25.6%

Individual Income Tax

$1,670.125.8%

Corporate Income Tax

$285.04.4%

Sales Tax$1,895.929.3%Motor Fuels

Tax$358.85.5%

Property Tax$1,910.129.5%


Fiscal Year 2019 Major State and LocalTax Distribution Summary

(excludes federal funds, fees, and endowment revenues)$ millions

FY 2019 Revenue Collections 6,481.1 Less Local Property Tax Charges (1,910.1)Less Transfers to Local Government (440.9)

Revenue Sharing (11.5% of collections) (217.3)Motor Fuel Revenue (124.9)Liquor Profits to Locals (FY18) (37.2)Sales Tax to Circuit Breaker (18.0)Ag Equipment Exemption to Counties (6.5)Boise Auditorium & Local Option (8.0)Inc. Tax on Lottery to Cty Juv Justice (0.4)Consolidated Elections (4.7)Developers' Rebate Pilot Project (3.1)Personal Property Tax Replacement (18.7)Ag Equipment Exemption to Schools (2.0)

Less Dedicated State Funds (395.4)Motor Fuel Revenue (incl. transfer fee) (233.9)Permanent Building Fund (income, sales, cig, beer, lottery) (39.5)

To Public Schools: Cigarette, Liquor, Tobacco, Lottery, RR Car Tax (39.4)

Idaho Travel and Convention (13.6)Water Pollution Control (sales tax) (4.8)Cig & Tob Tax to Juvenile Probation (4.3)Liquor Profits to Comm Colleges (FY18) (0.6)Expansion & Congestion Mitigation(To ITD from Sales Taxes) (16.7)

Other Dedicated Funds (42.6) FY 2019 General Fund Revenues 3,734.6


Major State & Local Tax Collections($ in billions) FY 2009 – 2019

From FY 2009 to FY 2019, major state and local taxes increased50.3%, or 4.2% annually from $4.313 billion to $6.481 billion. Over that same period, individual income tax collections grew at an annual compound rate of 3.6%, corporate income tax collections grew at an annual rate of 7.2%, sales tax collections grew at a rate of 4.7% annually, motor fuels grew at a rate of 5.1% annually, and property tax collections grew at a rate of 3.8% annually.

From FY 2018 to FY 2019, major state and local collections increased by 2.3%, individual income tax collections were 9.1% less than the previous year, sales tax collections grew 6.5%, property tax collections grew 6.4%, and motor fuel collections grew 4.0%.

$.500

$1.000

$1.500

$2.000

$2.500

Local Property Tax Sales TaxIncome Tax Motor Fuel TaxOther Taxes


Sales Tax RateJul 1965 - Feb 1983 3.0%Mar 1983 - May 1983 4.0%Jun 1983 - Jun 1984 4.5%Jul 1984 - Mar 1986 4.0%Apr 1986 - May 2003 5.0%May 2003 - June 2005 6.0%July 2005 - Oct 2006 5.0%Oct 2006 to present 6.0%

Personal (Individual) Income Tax Rate

Brackets** (indexed for inflation since 2000)

Jan 2000 through

Dec 2000

Jan 2001 through

Dec 2010

Jan 2012 through

Dec 2017

Jan 2018 through Current

1st 1,000 ($1,454) 1.9% 1.6% 1.6% 1.1%2nd 1,000 ($2,908) 3.9% 3.6% 3.6% 3.1%3rd 1,000 ($4,362) 4.4% 4.1% 4.1% 3.6%4th 1,000 ($5,816) 5.4% 5.1% 5.1% 4.6%5th 1,000 ($7,270) 6.4% 6.1% 6.1% 5.6%next 2,500 ($10,905) 7.4% 7.1% 7.1% 6.6%next 12,500 ($26,319) 7.7% 7.4%excess of 20,000 ($26,320+) 8.1% 7.8%excess of $10,00 ($10,905+) 7.4% 6.9%** Double for married individuals fi ling joint ly.

Corporate Income Tax Rate1972 through 1980 6.5%1981 through 19821983 through 1986 7.7%1987 through 2000 8.0%2001 through 2011 7.6%2012 through 2017 7.4%2018 and forward 6.9%Insurance Premium Tax RateJan 1987 - Dec 1987 3.3%Jan 1988 - Dec 1994 3.0%Jan 1995 - Dec 2004 2.75%Jan 2005 to Jan 2010 gradual decrease from 2.75% to 1.5%2010 and forward 1.5%

6.5% + 0.2% franchise tax up to $250,000

Idaho Tax Rates & History of Changes


Sales Tax Distributions($ in thousands)

Gross General Rev %Year (a) Collections Refunds Fund Sharing Change

FY88 311,382.5 672.5 258,762.1 42,721.6 30.7%FY89 346,682.3 882.4 288,780.3 47,522.5 11.2%FY90 383,096.0 1,664.0 319,290.7 52,410.9 10.3%FY91 404,146.4 3,403.1 335,739.5 55,064.4 5.1%FY92 435,715.5 1,799.1 364,323.0 59,634.8 8.3%FY93 481,357.9 1,163.9 402,819.5 65,992.5 10.7%FY94 541,503.6 1,739.0 452,684.8 74,142.5 12.3%FY95 575,751.5 1,767.4 481,568.8 78,890.9 6.4%FY96 602,573.0 2,114.2 462,999.7 82,577.5 4.7%FY97 624,631.8 2,109.4 476,726.1 85,588.2 3.6%FY98 655,182.6 2,023.6 496,807.8 89,725.2 4.8%FY99 704,734.8 2,784.7 588,796.7 96,217.1 7.2%FY00 750,125.9 2,741.7 627,503.0 102,607.4 6.6%FY01 778,886.9 3,464.1 647,293.8 106,024.7 3.3%FY02 791,623.6 4,103.4 657,119.2 108,500.4 2.3%FY03 839,180.9 3,119.1 700,240.7 112,947.4 4.1%FY04 1,032,987.5 4,312.6 886,079.0 117,825.4 4.3%FY05 1,125,317.0 3,478.3 950,825.2 128,485.1 9.0%FY06 1,071,204.9 7,667.2 880,772.8 143,195.3 11.4%FY07 1,272,854.7 5,029.1 1,077,455.9 154,818.1 8.1%FY08 1,339,278.0 9,606.4 1,142,468.0 152,578.2 -1.4%FY09 1,201,248.3 5,963.3 1,022,201.6 136,994.7 -10.2%FY10 1,123,885.3 3,088.4 955,908.7 128,496.0 -6.2%FY11 1,166,271.5 21,124.1 972,379.8 131,214.7 2.1%FY12 1,216,228.4 8,738.5 1,027,344.3 138,440.4 5.5%FY13 1,313,372.0 11,087.6 1,109,828.5 149,426.5 7.9%FY14 1,369,521.6 3,780.6 1,145,731.8 156,568.6 4.8%FY15 1,456,971.4 5,534.5 1,218,769.7 166,329.4 6.2%FY16 1,553,033.8 4,839.9 1,303,027.5 177,834.0 6.9%FY17 1,643,649.3 5,312.6 1,382,418.2 188,174.7 5.8%FY18 1,784,749.2 4,552.5 1,490,015.4 204,185.1 8.5%

FY19(b) 1,901,712.3 5,764.6 1,597,703.6 217,332.6 6.4%Sources: (a) DFM General Fund Revenue Book FY 2019

(b) State Tax Commission Comparat ive Report , FY 2019


Sales Tax Distributions($ in thousands)

Perm Bldg Pollution Circuit PropertyYear(a) Fund Control Breaker Tax Relief

FY88 500.0 4,800.0 3,890.1 36.2 3

FY89 500.0 4,800.0 4,171.7 25.4 3

FY90 500.0 4,800.0 4,335.5 94.9 3

FY91 500.0 4,800.0 4,491.1 148.3 3

FY92 500.0 4,800.0 4,606.1 52.5 1

FY93 500.0 4,800.0 6,031.2 50.8 1

FY94 500.0 4,800.0 7,504.3 132.9 1

FY95 500.0 4,800.0 8,241.1 (16.6) 1

FY96 500.0 4,800.0 8,807.0 40,757.1 17.6 1

FY97 500.0 4,800.0 9,609.0 45,238.4 60.7 1

FY98 500.0 4,800.0 10,331.1 50,400.4 594.5 1

FY99 500.0 4,800.0 10,891.7 744.6 1

FY00 500.0 4,800.0 11,481.2 492.7 1

FY01 5,000.0 4,800.0 11,711.3 593.0 1

FY02 5,000.0 4,800.0 11,983.5 117.0 1

FY03 5,000.0 4,800.0 12,787.1 286.6 1

FY04 5,000.0 4,800.0 14,097.7 872.8 1

FY05 5,000.0 4,800.0 14,995.3 16,810.6 922.5 1

FY06 5,000.0 4,800.0 15,466.7 13,448.5 854.4 1

FY07 5,000.0 4,800.0 15,402.7 9,727.4 621.5 1

FY08 5,000.0 4,800.0 15,405.6 8,487.1 932.8 1,2

FY09 5,000.0 4,800.0 15,459.1 8,487.1 2,342.5 1,2

FY10 5,000.0 4,800.0 15,706.9 8,487.1 2,398.2 1,2

FY11 5,000.0 4,800.0 16,001.7 8,487.1 7,264.1 1,2,3

FY12 5,000.0 4,800.0 16,069.8 8,487.1 7,348.3 1,2,3

FY13 5,000.0 4,800.0 15,901.5 8,487.1 8,840.8 1,2,3

FY14 5,000.0 4,800.0 15,728.2 27,420.7 10,491.7 1,2,3

FY15 5,000.0 4,800.0 16,318.8 27,408.9 12,810.1 1,2,3

FY16 5,000.0 4,800.0 16,606.1 27,376.8 13,549.5 1,2,3

FY17 5,000.0 4,800.0 16,968.1 27,339.2 13,636.5 1,2,3

FY18 5,000.0 4,800.0 17,426.7 27,324.5 31,445.1 1,2,3,4

FY19(b) 5,000.0 4,800.0 17,990.5 27,217.3 25,903.7 1,2,3,4

Notes: 1) Mult i-State Tax Compact 2) Demonst rat ion Pilot Project

4) Transportat ion E.C.M. Fund

MiscellaneousDistributions

3) Elect ion Consolidat ion


Sales Tax Ag & Pers Prop Circuit Election LiquorCounty Rev Sharing1 Tax Repl1 Breaker1 Consol1 Distrib 2

Ada $60,095,725 $4,219,681 $2,968,121 $730,304 $10,881,148Adams 732,128 84,063 59,313 56,152 90,409Bannock 11,408,559 1,135,109 880,246 176,138 1,623,212Bear Lake 988,477 101,602 80,250 58,758 133,897Benewah 1,008,057 195,107 148,878 63,355 215,594Bingham 5,029,278 1,262,222 405,066 116,929 478,320Blaine 4,276,139 347,524 118,400 82,716 1,113,346Boise 691,396 106,760 95,305 61,051 143,341Bonner 4,266,921 676,962 560,158 114,745 1,513,723Bonneville 13,598,201 1,869,772 988,914 219,153 1,896,860Boundary 1,176,570 204,839 226,631 67,295 239,214Butte 420,794 202,858 39,582 53,780 57,078Camas 246,551 57,336 13,795 51,631 25,441Canyon 24,525,984 3,155,203 2,785,457 373,528 2,572,093Caribou 1,242,377 268,857 79,438 60,220 99,885Cassia 3,122,252 730,391 188,641 84,545 324,489Clark 350,373 70,474 1,067 51,233 36,482Clearwater 1,792,320 213,714 163,303 62,678 224,037Custer 837,062 86,753 50,876 56,196 138,231Elmore 2,906,619 510,955 284,815 89,459 343,246Franklin 1,645,600 231,201 149,876 69,869 180,074Fremont 1,575,747 286,831 153,247 69,061 222,128Gem 1,933,866 250,028 301,460 75,526 195,423Gooding 1,919,082 540,100 189,147 71,997 209,803Idaho 2,280,368 247,259 273,500 73,904 244,394Jefferson 2,348,268 525,232 229,719 92,615 187,745Jerome 2,735,627 904,032 294,104 84,763 237,469Kootenai 18,986,425 1,809,027 2,128,022 283,788 6,301,975Latah 4,611,691 865,256 284,307 108,096 1,195,786Lemhi 1,303,559 99,588 133,776 61,524 207,535Lewis 568,732 198,710 97,710 55,589 108,905Lincoln 796,018 197,491 41,714 57,759 87,612Madison 4,091,185 650,777 162,915 106,895 184,474Minidoka 2,622,507 695,493 318,572 80,145 271,940Nez Perce 6,764,446 860,357 659,732 108,493 1,244,131Oneida 669,518 117,507 56,565 56,497 77,748Owyhee 1,560,837 340,786 121,230 66,926 148,226Payette 2,514,634 447,039 371,073 84,092 478,814Power 1,351,877 563,535 79,117 61,245 78,705Shoshone 2,165,492 253,004 379,647 68,523 440,291Teton 1,208,021 109,438 33,254 66,850 308,963Twin Falls 11,730,162 1,671,780 1,062,049 174,608 1,528,212Valley 1,615,107 141,317 84,889 65,983 617,967Washington 1,559,180 256,860 246,674 64,709 296,634TOTAL $217,273,732 $27,762,831 $17,990,556 $4,739,323 $37,205,000Sources: 1 Tax Commission (FY 2019), 2 Liquor Division (FY 2018)


Highway State 2018 $ PerCounty Distrib3 Lottery 4 Total Pop 5 CapitaAda $34,390,263 $4,831,940 $116,949,483 469,966 $248.85Adams 1,385,664 25,729 2,422,988 4,250 570.11Bannock 7,926,009 908,855 23,888,488 87,138 274.15Bear Lake 1,616,786 72,974 3,033,764 6,050 501.45Benewah 1,792,629 80,363 3,487,857 9,226 378.05Bingham 5,659,535 652,443 13,519,799 46,236 292.41Blaine 3,085,639 215,941 9,191,087 22,601 406.67Boise 1,361,587 50,484 2,496,206 7,634 326.99Bonner 4,344,628 307,681 11,691,076 44,727 261.39Bonneville 10,195,283 1,512,546 30,033,526 116,854 257.02Boundary 1,668,804 89,057 3,648,464 11,948 305.36Butte 1,277,846 26,158 2,072,573 2,611 793.79Camas 1,283,308 9,831 1,686,382 1,127 1,496.35Canyon 17,202,543 2,520,843 52,628,450 223,499 235.48Caribou 2,451,382 95,707 4,283,221 7,060 606.69Cassia 4,247,023 337,095 8,993,267 23,864 376.85Clark 1,197,907 8,203 1,714,251 852 2,012.03Clearwater 1,568,789 76,723 4,086,647 8,758 466.62Custer 1,989,820 34,644 3,185,093 4,280 744.18Elmore 4,153,579 292,201 8,521,574 27,259 312.62Franklin 1,898,709 202,021 4,349,870 13,726 316.91Fremont 2,484,674 133,670 4,899,933 13,168 372.11Gem 2,130,274 159,961 5,013,873 17,634 284.33Gooding 2,360,215 201,032 5,462,255 15,196 359.45Idaho 4,082,478 110,303 7,285,160 16,513 441.18Jefferson 3,292,627 441,294 7,062,005 29,439 239.89Jerome 3,111,453 292,864 7,607,229 24,015 316.77Kootenai 13,718,918 1,378,682 44,204,827 161,505 273.71Latah 4,954,422 296,455 12,237,427 40,134 304.91Lemhi 1,721,524 61,809 3,575,027 7,961 449.07Lewis 1,674,965 46,759 2,746,792 3,861 711.42Lincoln 1,583,214 57,229 2,811,647 5,360 524.56Madison 3,745,442 428,370 9,289,558 39,304 236.35Minidoka 3,168,265 256,722 7,375,102 20,825 354.15Nez Perce 4,632,606 323,474 14,518,239 40,408 359.29Oneida 1,639,720 88,965 2,697,805 4,488 601.12Owyhee 3,163,056 145,962 5,525,278 11,693 472.53Payette 2,511,771 264,692 6,630,483 23,551 281.54Power 2,394,875 102,415 4,615,493 7,768 594.17Shoshone 1,999,228 103,333 5,384,202 12,796 420.77Teton 1,647,532 108,574 3,453,535 11,640 296.70Twin Falls 9,233,824 1,010,871 26,218,781 86,081 304.58Valley 2,747,665 87,600 5,337,921 11,041 483.46Washington 2,192,332 110,025 4,708,894 10,161 463.43TOTAL $190,888,813 $18,562,500 $510,545,532 1,754,208 $291.043 Transportat ion Dept (FY 2019), 4 Lottery (FY 2018), 5 U.S. Census Bureau Est .


Specific Uses Not Taxed FY 2017 FY 2018 FY 2019Production Exemption Equip $110,088 $119,634 $126,340Production Exemption Supplies 83,337 90,563 95,640Irrigation Equipment & Supplies 4,435 4,546 4,660Pollution Control Equipment 12,133 13,455 14,401Broadcast Equipment 2,700 3,063 3,235Publishing Equipment Supplies 173 196 207Commercial Aircraft 2,154 2,154 2,154Railroad Rolling Stock & Remfg 2,550 2,550 2,550Interstate Trucks 8,058 8,286 8,492Out-of-State Contracts 4,499 5,103 5,390Trade-in Value 34,400 35,377 36,254Sales of Bus or Bus Assets 2,135 2,422 2,558SNAP/WIC 16,601 15,462 15,986Motor Vehicles used Outside ID 19,376 19,949 20,444Donation Real Prop to ID Gov't 4 4 4Incidental Sales Tangible Prop 12 12 12Lodging, Eating, Drinking Place 91 93 98School Lunches & Senior Meals 5,143 5,073 5,207Driver's Education Automobiles 39 38 38Ski Lifts & Snowgrooming Equip 600 600 600Clean Rooms 480 480 480Research & Development Equip 7,200 7,200 7,200Other 9,461 10,726 11,537Total Specific Uses Not Taxed $325,669 $346,986 $363,487

Goods Not Taxed FY 2017 FY 2018 FY 2019Motor Fuels $138,654 $158,986 $181,227Heating Materials 3,950 4,076 5,235Utility Sales 108,226 111,473 114,817Used Manufactured Homes 2,760 2,760 2,760Prescrip & Durable Med Equip 65,751 65,348 69,015Funeral Caskets & Containers 1,665 1,715 1,768Nonprofit Literature 143 146 148Official Documents 71 72 73Bullion & Idaho Medallion 560 560 560New Mfd Homes & Modular Bldg 2,509 2,645 2,714Telecommunication Equipment 2,745 3,019 3,321Personnel Prop Tax on Rentals 400 400 400Remote-Access CPU Software 8,385 8,745 9,158Total Goods Not Taxed $335,819 $359,945 $391,196

($ in Thousands Based on 6 Cent Rate)Sales Tax Exceptions & Exemptions


Services Not Taxed FY 2017 FY 2018 FY 2019Construction $157,728 $182,301 $198,191Agricultural & Industrial Srvs 8,487 5,267 5,361Transportation Serv ices 48,702 53,534 55,116Information Serv ices 96,842 104,818 106,229Repairs 58,169 63,180 66,477Professional Serv ices 238,143 243,571 256,282Business Serv ices 142,307 156,997 165,190Personal Serv ices 12,502 13,112 13,796Health & Medical Serv ices 530,379 554,368 581,510Social Serv ices 79,722 85,044 89,208Educational Serv ices 58,447 58,081 61,112Lottery & Pari-Mutuel Betting 15,393 15,157 15,763Media Measurement Srvs 77 79 81Misc Serv ices & Range Fees 4,796 5,430 5,710Total Services Not Taxed $1,451,694 $1,540,939 $1,620,026

Entities Not Taxed FY 2017 FY 2018 FY 2019Educational Inst Purchases $9,091 $9,766 $10,646Hospital Purchases 30,718 32,239 33,827Health Entity Purchases 490 512 548Canal Company Purchases 1,073 1,095 1,118Forest Protective Assoc Purch 47 48 49Food Bank, Clothier, Indep Liv ing 358 374 394State & Local Gov Purchases 28,690 31,974 35,450INL R&D Purchases 5,692 6,366 6,695Motor Veh Purch by Relatives 2,255 2,319 2,376Sales by 4H & FFA Clubs 28 28 28Non-Retail Sales 4,032 4,207 4,426Sales by Indian Tribes on Res 5,881 5,996 6,326Sales by Outfitters & Guides 16 16 16Sales v ia Vending Machines 2,665 2,840 2,936Auto Manufacturers' Rebates 744 765 784Meals & Sales by Churches 1,024 1,069 1,124Volunteer Fire Depts & EMS 227 237 250Senior Citizen Centers 54 57 60Other Charitable Serv ices 34 37 38Museums 248 259 272Total Entities Not Taxed $93,367 $100,204 $107,363

Total Exceptions & Exemptions $2,206,549 $2,348,074 $2,482,072Source: DFM General Fund Revenue Book FY 2020

Sales Tax Exceptions & Exemptions (cont.) ($ in Thousands Based on 6 Cent Rate)


Uses of Income Not Taxed FY 2017 FY 2018 FY 2019Investment Tax Credit $38,165 $43,379 $46,505Other States Tax Credit 84,935 83,649 87,837Elderly Dependent Credit 870 917 955Youth and Rehab Credit 9,533 9,946 10,444Schools, Libraries, Museums 9,136 9,674 10,183Grocery Credit 146,731 149,836 152,426Recycling Equipment Credit 15 15 15Tech Equipment Deduction 67 73 72Long-Term Care Insurance Ded 1,515 1,581 1,499Alt Energy Device Ded 435 537 525Insulation Deduction 1,350 1,576 1,539Workers Comp Prem Ded 400 400 400Child Care Deduction 4,373 4,568 4,281College Savings Deduction 2,280 3,501 3,534Health Insurance Deduction 22,719 22,742 22,061Elderly & Dev Disability Ded 37 50 48Adoption Expenses Deduction 44 43 133Medical Savings Deduction 1,270 1,356 1,325Right Income Adj Credit 40 40 37County Incentive Invstmnt Credit 261 261 261Broadband Investment Credit 2,049 4,523 4,849Research Activ ity Credit 7,170 12,643 13,554Promoter Event Credit 10 9 9Sml Emp Invst, Prop, & Job Cred 859 855 855Organ Donation Credit 34 35 35Reimbursement Incentive Credit 6,000 9,000 12,000Charitable Contributions Ded 25 25 23Child Income Tax Credit 0 67,300 68,300Total Specific Uses Not Taxed $340,323 $428,534 $443,705

Sources of Income Not Taxed FY 2017 FY 2018 FY 2019Capital Gains Exclusion $26,225 $27,121 $27,069Government Interest Exclusion 1,582 1,901 1,848Social Security Exclusion 86,254 86,944 84,235Retirement Benefit Exclusion 9,254 8,978 8,626Idaho Lottery Winnings Exclusion 5,248 5,339 5,483Indian Earnings on Reservation 744 804 790Certain Loss Recoveries Exclusion 250 250 234Nonresident Partnership Exclusion 440 440 412Total Sources Not Taxed $129,997 $131,777 $128,697Total Income Tax Expenditures $470,320 $560,311 $572,402

Income Tax Expenditures($ in thousands)


$8.50 $9.00 $9.50 $10.00 $10.50

NM

WY

NV

UT

AZ

CO

ID

MT

FY 2016 State and Local Tax BurdenState and Local Taxes per $100 of Personal Income

The state Tax Commission periodically conducts a tax burden study that compares Idaho’s taxes to the national average after adjusting for differences in personal income or population among the states (State and Local Tax Burden Analysis: Fiscal Year 2016, Alan Dornfest, Nov. 2018). This information is drawn from that study.

In FY 2016, Idaho’s state and local tax burden ($8.82 per $100 of personal income) was the fifteenth lowest state burden in the country.

Idaho has the second lowest burden of the Rocky Mountain states as a percentage of personal income. Montana was lowest among this group ($8.78 per $100 of personal income), and thirteenth lowest overall.

According to the report, Idaho’s FY 2016 tax burden relative to population from major state and local taxes ranks 19.1% below the national average and 4th lowest overall. Only South Carolina, Tennessee, and Alabama have lower per capita tax burdens.


The Budget Stabilization Fund was created in 1984 for the purpose of meeting General Fund revenue shortfalls and to meet expenses resulting from major disasters (IC §57-814). Most of the cash balance has come from General Fund transfers; since 2000, Idaho Code requires quarterly distributions from the General Fund in the next year if the prior year’s revenue growth exceeds 4%. Over the years, money was appropriated from this fund to meet General Fund budget shortfalls, and to pay for disasters, highway projects, election consolidation, and small one time projects. In 2015, H312a removed the ceiling and provided that one-half of any General Fund surplus be deposited to the fund. In 2019, the surplus eliminator law expired.

The Public Education Stabilization Fund is continuously appropriated to make up shortfalls in discretionary funding for Public Schools and the state made deposits beginning in 2004. It may also be used to make up for General Fund holdbacks, for declining endowment distributions, and to meet state match for the School District Building Account. The fund reached an all-time high of $112 million in 2008, and was drawn down to $11.2 million by 2011 as the state dealt with a major recession.

The Economic Recovery Reserve Fund was created in 2005 to provide savings in times of General Fund revenue shortfalls with an increase in the cigarette tax. Shortly thereafter, the cigarette taxes were redirected for Bond Levy Equalization in Public Schools and to pay for the renovation of the Capitolbuilding. With the scheduled payoff of the Capitol bond in FY 2015, H547 of 2014 redirected the cigarette tax from the fundto pay for GARVEE bonds and water projects.

The [Traditional] Millennium Fund receives 20% of the revenue collected under the tobacco settlement agreement. Five percent of the market value is annually transferred to the Millennium Income Fund and has historically beenappropriated for grants. Although the fund is not classified as a reserve fund, it is subject to appropriation and has been used by the Governor and the Legislature over several economic downturns to support shortfalls in the General Fund.


20 Year History of Reserve Fund Balances($ in millions)

$373 $62 $11 $30

$41

$- $200 $400 $600

Budget Stabilization Economic Recovery Reserve

Public Education Stabilization Higher Education Stabilization

Emergency Funds [Traditional] Millennium Fund


Idaho Endowment TrustsThe Admission’s Act granted Idaho about 3 million acres of federal lands for public school support (sections 16 and 36 of every township) and another 650 thousand acres for eight other endowment beneficiaries. The five-member State Board of Land Commissioners manages state lands, and is composed of the Governor, Secretary of State, Attorney General, State Controller, and Superintendent of Public Instruction.

In 1905, the Department of Lands was created to support the Land Board and take over management from the StateTreasurer. The Land Board chose to deposit timber sale revenue into the permanent endowment, and to place lease revenues into the income funds for annual distribution along with the earnings from the permanent funds. In 1969, the Legislature created an Endowment Fund Investment Board (EFIB) to manage the financial assets.

Institution Idaho Land Remaining Percent PercentGrant Acres Acres 6/15 Remain of Total

Public Schools 2,982,683 2,076,829 69.5% 84.9%Agricultural College 90,000 33,526 37.3% 1.4%Charitable Institutions 150,000 77,241 51.5% 3.2%Normal School 100,000 59,639 59.6% 2.4%

Penitentiary 50,000 28,915 57.8% 1.2%School of Science 100,000 75,497 75.5% 3.1%Mental Hospital 50,000 31,376 62.8% 1.3%University of Idaho* 96,080 55,094 57.3% 2.3%Capitol Endowment 32,000 7,283 22.8% 0.3%Total 3,650,763 2,445,400 67.0% 100.0%

* Includes 46,080 acres granted Feb 18,1881 to University of Idaho

Public school endowment lands comprise 85% of the total endowment lands.Sixty-seven percent of original or exchanged endowment lands remain.

Source: Idaho Department of Lands Annual Report


Endowment DistributionsThe state Constitution was amended in 2000 to allow the Endowment Fund Investment Board (EFIB) to invest in the stock market, authorize a land bank, and to permitpayment of administrative costs from earnings. The EFIB, under the Land Board, established an earnings reserve fund to distribute earnings, put timber sale revenues into the reserve fund, and gave the Land Board the power to determine the amount of distributions to beneficiaries.

Endowment Distributions to Beneficiaries ($ millions)Institution 2006 2010 2014 2019 2020Public Schools $23.1 $31.3 $31.3 $50.3 $51.3 Agricultural Coll (U of I) (2.1) .9 1.0 1.4 1.5 Charitable Institutions

Idaho State University (.7) .8 .9 1.5 1.5 St. Juvenile Corr Ctr (.7) .8 .9 1.5 1.5 State Hospital North (.7) .8 .9 1.5 1.5 Veterans Home (.4) .5 .6 1.0 1.0 School for Deaf /Blind (.1) .1 .1 .2 .2

Normal SchoolISU College of Ed 1.6 1.3 1.3 2.2 2.5 Lewis-Clark State

College 1.6 1.3 1.3 2.2 2.5

Penitentiary 2.4 1.0 1.4 2.2 2.2 School of Science (U of I) 2.8 3.0 3.3 4.8 4.9 Mental Hospital (South) 5.3 1.5 2.9 5.0 6.0 University of Idaho 3.5 2.3 2.9 4.2 4.4 Total $35.7 $45.7 $48.8 $78.2 $81.0

FY 2001 was the first full-year after Endowment Reform. Distributions rose to a high of $69.6 million in FY 2002, but market losses and a change in the spending rule resulted lower distributions until 2018.For FY 2005 and FY 2006, the Land Board halted distributions to the Ag College and Charitable Institutions, resulting in the Legislature utilizing the General Fund for those distributions.A onetime $22 million distribution went to Public Schools in FY 2011.


20-Year Historical Change in Employee Compensation Comparison

Fiscal YearGen Fund

Orig Approp

GenFund %

Chg

PersonnelComm /

DHR

CPI% FY

ChgCEC

Funded2001 $1,804.0 M 7.7% 0.0% 3.2% 3.5%

2002 $2,044.3 M 13.3% 0.0% 1.1% 4.5%

2003 $1,967.9 M -3.7% 0.0% 2.1% 0.0%

2004 $2,004.1 M 1.8% 1.0% 3.3% 0.0%

2005 $2,082.1 M 3.9% 6.8% 2.5% 3.0%

2006 $2,180.9 M 4.7% 6.7% 4.3% 1.0%

2007 $2,593.7 M 18.9% 5.7% 2.7% 3.0%

2008 $2,820.7 M 8.8% 5.8% 5.0% 5.0%

2009 $2,959.3 M 4.9% 5.0% -1.4% 3.0%

2010 $2,506.6 M -15.3% 5.0% 1.1% 0.0%

2011 $2,383.8 M -4.9% 3.0% 3.6% 0.0%

2012 $2,529.0 M 6.1% 3.0% 1.7% 0.0%

2013 $2,702.1 M 6.8% 3.0% 1.8% 2.0%

2014 $2,781.0 M 2.9% 0.0% 2.0% 0.0%

2015 $2,936.1 M 5.6% 0.0% 0.1% 2.0%

2016 $3,071.9 M 4.6% 3.0% 1.0% 3.0%

2017 $3,273.0 M 6.5% 3.0% 1.6% 3.0%

2018 $3,450.6 M 5.4% 3.0% 2.9% 3.0%

2019 $3,652.7 M 5.9% 3.0% 1.6% 3.0%

2020 $3,910.4 M 7.1% 3.0% N/A 3.0%

Avg. Annual Change 4.56% 3.00% 2.11% 2.10%

The Legislature’s Change in Employee Compensation Committee recommended funding for the equivalent of a 3% change increase in employee compensation, with a minimum increase of $550 for each permanent employee and the remaining amount to be distributed based on merit. The Legislature authorized and funded a 3% increase in the annual salary for appointed officials, as well.

NOTES

34 K -12 Education

11-Year Appropriation Trend Selected Agencies ($ in billions)

The Public School Support budget, comprised of state and federal funds, has increased 33% from FY 2010. The FY 2020 General Fund Original Appropriation was $2,267,808,000, or a 6.3% increase, over FY 2019; this is an increase of just over $113 million. This appropriation provided funding for a projected15,601 support units; provided $49.7 million to move teachers to the fifth year of the career ladder instructor compensation system; and increased administrators and non-certified staff base salaries by 3%.

The FY 2020 General Fund Original Appropriation for the State Board of Education removed $1,250,000 for contracts that came in under budget and the removal of the school improvement program, resulting in a 3.8% decrease. The Legislature also approved inclusion of a new training track for psychiatrists and increased support for existing programs, resulting in an overall 13.6% increase for health education programs. The Legislature appropriated an additional $7.0 million to expand the Opportunity Scholarship, an increase of 37.1% for Special Programs.

0.00.51.01.52.02.53.03.5

Public Schools College & UniversitiesAll Other Education General Fund

K -12 Education 35

State Board of Education Original Appropriation

Original Appropriations FY2019 FY 2020Annual% Chg

($ in millions)By Department or DivisionPublic School Support $2,140.6 $2,267.8 5.9% Agricultural Research & Extension 31.3 32.5 3.8% College and Universities 576.8 604.2 4.8% Community Colleges 46.9 48.6 3.6% State Board of Education 16.0 15.4 (3.8%)Health Education Programs 19.0 21.6 13.6% Career Technical Education 76.0 78.8 3.7%

Idaho Public Television 9.4 9.6 1.6% Special Programs 23.4 32.0 37.1% Superintend. of Public Instruction 39.7 40.7 2.7%

Vocational Rehabilitation 28.3 28.8 1.6% Total $3,007.4 $3,180.0 5.7%

By Fund SourceGeneral Fund $2,295.3 $2,427.1 5.7% Dedicated Funds $400.6 $439.1 9.6% Federal Funds $311.5 $313.8 0.8% Total $3,007.4 $3,180.0 5.7% Totals May Not Add Due to Rounding

36 K -12 Education

K – 12 Public School Metrics

Source: http://www.sde.idaho.gov/finance/index.html

For the fifth year in a row, the Legislature increased the General Fund appropriation for K-12 by more than $100 million. For FY 2020, the appropriation includes the fifth year of the five-year phase-in of the career ladder compensation system for teachers, bringing the total amount of new career ladder funding since FY 2016 to $226 million. The FY 2020 appropriation also includes $3.8 million for the increase in the minimum teacher salary to $38,500 beginning July 1, 2019, and to a minimum of $40,000 in FY 2021. The FY 2020 appropriation also adds $21.8 million in discretionary dollars that includes funding for health insurance costs and other general operations at the districts and charter schools, as well as fully funding the Governor’s K - 3 literacy initiative recommendation at $13.1 million, bringing the new total for K–3 literacy to $26.1 million. There are additional increases and decreases in several other funding distributions that net to a $113 million General Fund increase over the current year, which reflects a 6.3% increase.

School Year 2015-16 2016-17 2017-18 2018-19 2019-2020

Fall Enrollment 294,471 298,787 302,469 307,228 NAAvg Daily Attendance 275,496 279,519 282,383 285,890 NAMid-Term Support Units 14,862 15,064 15,247 15,460 15,658 (est)Full-Term Support Units 14,806 15,020 15,177 15,402 15,601 (est)

General Fund $1,475.8 $1,584.7 $1,685.3 $1,785.3 $1,894.6Dedicated Funds 74.2 77.5 91.6 91.0 105.0Federal Funds 264.3 264.3 264.3 264.3 264.3Total $1,814.3 $1,926.5 $2,041.2 $2,140.6 $2,263.9

General Fund 7.4% 7.4% 6.3% 5.9% 6.3%Total Funds 8.2% 6.2% 6.0% 4.9% 5.8%

Discretionary Funds per Full-Term Support Unit

$23,868 $25,696 $26,748 $27,481 $28,416

Original Appropriations (in millions)

Students

K -12 Education 37

Public School Funding I. APPROPRIATION BY Fund Source FY 2019 FY 2020

General Fund $1,785,265,900 $1,898,407,200Dedicated Funds $91,010,700 $105,062,300Federal Funds $264,338,500 $264,338,500TOTAL APPROPRIATIONS $2,140,615,100 $2,267,808,000

General Fund Percent Change: 5.9% 6.3%Total Funds Percent Change: 4.9% 5.9%

II. PROGRAM DISTRIBUTIONS

Statutory Requirements1 Transportation $73,010,000 $75,334,7002 Border Contracts $1,200,000 $1,200,0003 Exceptional Contracts/Tuition Equivalents $5,390,900 $5,761,0004 Salary-based Apportionment $203,518,300 $213,050,6005 State Paid Employee Benefits $38,180,000 $41,289,2006 Career Ladder Salaries $761,566,200 $806,572,3007 Career Ladder Benefits $142,869,800 $156,313,7008 Bond Levy Equalization $23,184,500 $23,387,9009 Idaho Digital Learning Academy $9,788,500 $11,854,200

10 Idaho Safe & Drug-Free Schools $4,024,900 $4,024,90011 Math and Science Requirement $5,930,000 $6,590,90012 Advanced Opportunities $15,000,000 $18,000,00013 National Board Teacher Certification $90,000 $90,00014 Facilities (Lottery) & Interest Earned $18,562,500 $22,842,50015 Facilities State Match (GF) $3,905,000 $4,104,00016 Facilities - Charter School Funding $7,893,700 $8,840,00017 Leadership Awards/Premiums $17,773,600 $18,400,70018 Continuous Improvement Plans and Training $652,000 $652,00019 Mastery Based System $1,400,000 $1,400,00020 Online Class Portal Managed by SDE (move to SOPI) $150,000 $021 Literacy Proficiency/Interventions Based on IRI $13,156,500 $26,146,80022 Academic & College/Career Advisors and Mentors $9,000,000 $9,000,00023 Innovation Schools (move to SOPI) $100,000 $024 Master Educator Premiums (Salaries and Benefits) $0 $7,175,40025 Sub-total -- Statutory Requirements $1,356,346,400 $1,462,030,800

Other Program Distributions26 Math Initiative $1,817,800 $1,817,80027 Remediation Based on ISAT $5,456,300 $5,456,30028 Limited English Proficiency (LEP) $4,870,000 $4,870,00029 District and Charter IT Staffing $8,000,000 $8,000,00030 Distributed Technology Funds (Classroom, WiFi, IMS) $36,500,000 $36,500,00031 Student Achievement Assessments $3,100,000 $2,258,50032 Prof. Devel. And Gifted & Talented $21,550,000 $21,550,00033 Content and Curriculum $6,350,000 $6,350,00034 Bureau of Services for the Deaf & Blind (Campus) $7,023,000 $7,410,60035 Bureau of Services for the Deaf & Blind (Outreach) $3,956,400 $4,129,40036 Federal Funds for Local School Districts $264,115,000 $264,115,000I. Sub-total -- Other Program Distributions $362,738,500 $362,457,600

II. TOTAL CATEGORICAL EXPENDITURES $1,719,084,900 $1,824,488,400

III. $421,530,200 $443,319,600

IV. EST. SUPP UNITS (Best 28 Weeks) 15,339 15,601

V. STATE DISCRETIONARY $ PER SUPPORT UNIT $27,481 $28,416

STATE DISCRETIONARY FUNDS

38 K -12 Education

Traditional and Charter School Fall Enrollment During the 2018-2019

School Year was 307,228

The Public Charter School Commission (PCSC) was created by the Idaho Legislature in 2004 to serve as an alternative, statewide authorizer of public charter schools. The commission consists of seven appointed members and is staffed by the State Board of Education. The PCSC has the authority to approve or deny charter school applications and monitors charter school operations. During the 2018-2019 school year, fall enrollment at public charter schools was 24,004 or 7.8%, of the total statewide K-12 enrollment.

H206 of 2013 required that all charter schools pay an annual authorizer fee. The purpose of the fee is to help defray the cost of providing authorizer oversight. This fee is estimated to annually generate approximately $365,000 and has allowed the Public Charter School Commission to completely shift its $325,400 budget off the General Fund and onto dedicated funds. The bill also required that charter schools receive moneys from the General Fund for facilities maintenance; for FY 2020, $8,840,000 was appropriated to charter schools for this purpose.

Traditional School Enrollment in 115

School Districts was283,224, or 92.2%

Charter School Enrollment in 57 schools was

24,004, or 7.8%

Higher Education 39Advanced Opportunities

Advanced Opportunities through the Idaho State Department of Education provides Idaho public

school students an allocation of $4,125 to use to take overload courses, dual credits, or exams for professional credentials or college credit.

In FY 2020, the Legislature

appropriated $18M for Advanced

Opportunities as part of a statutory

distribution.

In FY 2019, 31,952distinct students took dual credit

courses, an increase of 1.4%

from FY 2018. The total number of

credits taken increased by 11.4%

from FY 2018.BSU ISU LCSC UI

CSI CWI NIC CEI

Advanced Opportunities

196,165 credits in FY 2019

40 Higher Education

College & UniversitiesEnrollment and Resident Tuition and Fees

Selected Measures

Fall Academic Enrollment (full- and part-time students), 2018-2019

Fall 2015 Fall 2016 Fall 2017 Fall 2018Avg. Chg.

Boise State University 22,086 23,854 24,121 25,504 4.9%Idaho State University 11,915 11,831 11,560 12,372 1.3%University of Idaho 11,372 11,780 12,072 11,841 1.4%Lewis-Clark St. College 3,216 3,481 3,313 3,677 4.6%

Total 48,589 50,946 51,066 53,394 3.2%

Fall Full-Time Equivalent (FTE) Academic Enrollment, 2018-2019


Boise State University 15,433 15,954 16,305 16,955 3.2%Idaho State University 9,220 9,049 8,766 9,440 0.8%University of Idaho 9,384 9,422 9,433 9,273 -0.4% Lewis-Clark St. College 2,432 2,476 2,436 2,411 -0.3%

Total 33,469 36,901 36,940 38,079 4.4%

Annual Undergraduate Resident Tuition and Fees


Boise State University 6,874 7,330 7,694 8,068 5.5%Idaho State University 6,956 7,166 7,420 7,872 4.2%University of Idaho 7,232 7,450 7,864 8,304 4.7%Lewis-Clark St. College 6,120 6,334 6,620 6,982 4.5%

Average $ 6,796 $ 7,070 $ 7,400 $ 7,807 4.7%

For 2018-2019 average undergraduate student tuition and fees at Idaho universities (BSU, ISU, LCSC, and UI) were 81.3% ($7,583) of the Western Interstate Commission for Higher Education (WICHE) state average ($9,518). This resulted in Idaho universities being ranked 11 of 16 (1 is highest cost and 15 is lowest cost) when compared to other western states. Among WICHE state universities, Wyoming was the least expensive at 57.9% of the average, while the most expensive was Arizona at 121.9% of the average.

Higher Education 41State Board of Education Approved

Allocation of Appropriations by InstitutionAppropriated Funds Only

*Total change calculations include carryover appropriations for dedicated funds.

One Year ComparativeOriginal Approp. FY 2019 FY 2020 $ Chg %Chg

by InstitutionBSU $207.0M $226.5M $19.5M 9.4%ISU $149.3M $150.M $.7M 0.5%UI $178.8M $184.5M $5.7M 3.2%LCSC $35.5M $36.8M $1.25M 3.5%Systemwide $6.2M $6.4M $.20M 3.2%TOTAL $576.8M $604.2M $27.5M 4.8%

Ten Year Comparative All FundsOriginal Approp. FY2010 FY 2020 Annual

%ChgTotal

%ChgTOTAL $422.8M $604.2M 3.6% 42.9%

Ten Year Comparative

Original Approp.FY2010 FY 2020 Annual

%ChgTotal

%Chgby Fund Source

General Fund $285.2M $295.7M 0.4% 3.7%Endowment Funds $8.7M $16.4M 6.5% 88.1%Student Fees/Tuition $129.M $264.6M 7.5% 105.2%

TOTAL $422.8M $576.7M 3.2% 36.4%

42 Higher Education

Idaho’s Higher Education SystemFY 2020 Budget Distribution by

Functional Classification, $608,935,197

Functional Classification DefinitionsInstruction: Academic and professional-technical credit and non-credit courses including faculty.Research: Individual and/or project research, institutes, and research centers.Public Service: Cooperative extension, conferences, institutes, radio & television, reference bureaus, consulting, etc.Academic Support: Academic administration, computing services, libraries, museums, galleries, audio-visual services, etc. Institutional Support: Governing board, planning, programming, legal, fiscal, personnel, logistical, fund raising, investment, etc.Student Services: Financial aid, counseling and career guidance, student health services, student newspapers, student organizations, intramural athletics, cultural events, etc.Athletics: Administration, marketing and student participation in intercollegiate men's and women's athletics.Physical Plant: Services and maintenance related to facilities and grounds.

Higher Education 43Idaho's Higher Education System

Cost to AttendFor a traditional (single, no dependents), full-time (at least 12 credits), resident undergraduate student living independently, based on the 2018/2019 school year it cost approximately $21,489 to attend an Idaho college or university for one academic year.

Sources & Assumptions: Based on average costs provided by institutions; maximum annual limit for federal loans; academic ability for scholarships; student 10 hour work week; examples of actual family Free Application for Federal Student Aid (FAFSA) completions; U.S. Census Bureau.

$6,670 $6,796 $7,141 $7,505

$7,149 $7,477 $8,362

$8,837

$1,320 $1,266

$1,286 $1,272 $4,146 $3,811

$3,814 $3,875

$-

$5,000

$10,000

$15,000

$20,000

2015/2016 2016/2017 2017/2018 2018/2019

Full-Time Student Tuition & Fees Room & Board

Books & Supplies Personal & Transportation

44 Higher Education

Community College Fall Enrollment and Tuition & Fee Information

Student Information Fall 2016

Fall 2017

Fall 2018

Avg Annl Chg

Fall Enrollment Headcount (full- and part-time students), 2018-2019College of Southern Idaho 7,021 7,063 6,978 -2.0% College of Western Idaho 9,120 10,321 10,291 4.1% North Idaho College 5,344 5,390 5,390 0.3% College of Eastern Idaho 676 809 1,288 24.0%

Total 22,161 23,583 23,947 2.6%

Fall Full-Time Enrollment (FTE) Academic and CTE, 2018-2019College of Southern Idaho 3,518 3,409 3,378 -1.3% College of Western Idaho 4,858 5,185 5,035 1.2% North Idaho College 3,345 3,252 3,188 -1.6% College of Eastern Idaho 470 546 805 19.6%

Total 12,191 12,392 12,406 0.6%

Annual Student Tuition & Fees* 2017-18 2018-19 2019-20

College of Southern Idaho 3,120 3,360 3,360 2.5%College of Western Idaho 3,336 3,336 3,336 0.0%North Idaho College 3,360 3,396 3,396 0.4% College of Eastern Idaho** 3,096 3,096 3,096 0.0%

Average $3,111 $3,297 $3,297 2.0%

* Full-time enrollment is calculated at 12 credits for two semesters for all four institutions.

** Historical student counts for Eastern Idaho Technical College (now College of Eastern Idaho) have been included as a point of reference. However, note that student population for the College of Eastern Idaho prior to the Fall of 2017 consists of solely CTE students. Beginning in the fall of 2017, these populations include academic and CTE students.

Higher Education 45Community College Operating Budgets

The Community College budget appropriated by the Legislature includes only the state support from the General Fund and an $800,000 statutory distribution of liquor funds, where each college receives $200,000. The Legislature does not appropriate local property tax revenues, student tuition & fees, county tuition, or other revenues.

Actual Actual AppropriatedFY 2018 FY 2019 FY 2020

College of Southern IdahoState General Fund $14,105,800 $14,264,000 $14,426,700 Property Tax 6,641,100 6,838,000 6,800,000 Tuition and Fees* 11,666,800 11,604,500 11,800,000 Other** 4,101,300 4,613,500 3,074,000 Total $36,515,000 $37,320,000 $36,100,700 College of Western IdahoState General Fund $12,570,000 $13,938,900 $15,317,000 Property Tax 7,844,300 8,564,800 8,638,900 Tuition and Fees* 22,626,400 24,241,300 26,174,700 Other** 1,308,300 2,158,300 1,866,100 Total $44,349,000 $48,903,300 $51,996,700 North Idaho CollegeState General Fund $12,725,100 $12,909,900 $12,695,400Property Tax 15,014,800 15,299,600 15,599,600Tuition and Fees* 11,832,200 11,646,000 13,070,700Other** 2,673,500 2,397,500 2,035,100Total $42,245,600 $42,253,000 $43,400,800Eastern Idaho CollegeState General Fund $0 $5,013,800 $5,272,700Property Tax 0 1,055,000 1,171,500Tuition and Fees* 0 379,900 3,748,500Other** 0 802,400 1,229,500Total $0 $7,251,100 $11,422,200

*Includes Career Technical student fees and summer credit classes**Other funds include State Liquor Funds ($200,000 per institution), county

tuition, and other miscellaneous revenues.

In May 2017, voters approved the creation of a taxing district to support the College of Eastern Idaho (CEI) in Idaho Falls. FY 2019 is the first year that the Legislature appropriated to CEI, though property tax will not be received until the summer of 2020.

46 Higher Education

Taxing DistrictsLevy Rates, Property Valuations,

and Taxes Charged

*Property taxes for the College of Eastern Idaho are not anticipated to be collected until July 2019.

Levy Rate / $100,000 Assessed

Value

Total Valuation Total Tax Charged

CSI2014 $95.55 $5,763,316,656 $5,506,8572015 $96.49 $5,958,786,059 $5,749,3612016 $98.92 $6,102,259,644 $6,036,3332017 $95.41 $6,619,941,360 $6,315,9642018 $91.49 $7,207,149,143 $6,593,914

CWI2014 $16.63 $39,451,900,388 $6,560,0772015 $16.42 $42,282,915,154 $6,942,1472016 $15.95 $47,177,822,649 $7,524,8782017 $15.36 $51,085,954,861 $7,844,2882018 $14.32 $58,589,956,336 $8,387,302

NIC2014 $112.39 $12,359,983,215 $13,890,8032015 $109.89 $13,087,893,022 $14,382,7102016 $104.95 $14,026,088,304 $14,719,9002017 $97.88 $15,340,157,680 $15,014,8272018 $88.54 $17,280,370,464 $15,299,608

CEI2018 $15.00 $6,965,057,013 $1,044,759

Higher Education 47

College & Universities - FY 2019 Degrees ConferredBSU ISU LCSC UI Average

Associate Degree/Certificate* 367 745 446 55 519Bachelors 3,373 1,221 587 1,798 1,745

Graduate/Doctorate** 1,213 644 0 724 456

Community Colleges - FY 2019 Degrees ConferredCSI CWI NIC CEI Average

Less than 1 year certificate 49 226 28 49 881 year (or more) certificate 418 409 606 92 381.25

Associate Degree 853 898 733 118 650.5

0

2000

4000

6000

BSU ISU LCSC UI Average

College & UniversitiesFY 2019 Degrees Conferred

Associate Degree/Certificate* Bachelors

Graduate/Doctorate**

0

500

1000

1500

2000

CSI CWI NIC CEI Average

Community CollegesFY 2019 Degrees Conferred

Less than 1 year certificate 1 year (or more) certificate

Associate Degree

48 Higher Education

Career Technical EducationFY 2020 Total Appropriation: $78,760,200

Statewide Measures for Secondary CTETechnical Colleges FY18 FY19 FY20 % ChgCollege of Southern Idaho $7.13 $7.32 $7.35 2.99%College of Western Idaho 9.14 9.25 9.54 4.19%North Idaho College 5.46 5.64 5.90 7.46%College of Eastern Idaho 7.79 6.89 7.23 -7.75%Idaho State University 12.10 12.34 12.80 5.47%Lewis-Clark State College 4.89 4.87 5.03 2.78%

Total $46.51 $46.31 $47.85 2.80%

Statewide Measures for Secondary CTEFY17 FY18 FY19 % Chg

Total # of CTE programs 718 705 701 -2.43%Total # of school districts 115 142 142 19.01%Secondary Course Enrollment 86,737 93,850 95,767 9.43%SkillStack® Badges Awarded 1,674 6,755 5,577 69.98%CTE Digital Enrollment 871 1,251 1,949 55.31%

Allocation of Postsecondary Appropriation ($ in millions)Technical Colleges FY18 FY19 FY20 % ChgCollege of Southern Idaho $7.13 $7.32 $7.35 2.99%College of Western Idaho 9.14 9.25 9.54 4.19%North Idaho College 5.46 5.64 5.90 7.46%College of Eastern Idaho 7.79 6.89 7.23 -7.75%Idaho State University 12.10 12.34 12.80 5.47%Lewis-Clark State College 4.89 4.87 5.03 2.78%

Total $46.51 $46.31 $47.85 3%

NOTES

50 Health & Human Services

11-year Appropriation Trend (All Funds)(in $ billions)

The Department of Health and Welfare accounts for 99.4% of all Health and Human Services appropriations.

Within the department, Medicaid expenditures account for 82.8% of all Health and Human Services appropriations.

The next largest appropriation in FY 2019 was the Division of Welfare at 4.9% of all Health and Human Services appropriations.

The Public Health Districts have the largest appropriation outside of the Department of Health and Welfare at $10.7 million or 0.3% of all Health and Human Services appropriations.

The Catastrophic Health Care Program appropriation was maintained at $10 million for FY 2020 and the program is expected to use existing cash for claims.

0.0

0.5

1.0

1.5

2.0

2.5

3.0

3.5

4.0

Medicaid All Other Services General Fund

Health & Human Services 51

Original Appropriations FY 2019 FY 2020 % Chg($ in millions)

By Department or DivisionCatastrophic Health Care $10.0 $10.0 0.0% Health & Welfare 3,053.3 3,420.1 12.0%

Child Welfare 76.9 79.8 3.8% Developmental Disabled 32.8 32.8 0.2% Independent Councils 9.1 13.1 44.4% Indirect Support Services 48.7 48.6 (0.3%)Medicaid 2,449.5 2,831.7 15.6% Mental Health Services 53.1 51.2 (3.7%)Psychiatric Hospitalization 38.8 38.9 0.3% Public Health Services 120.8 124.3 2.9% Service Integration 6.1 6.1 1.1% Substance Abuse 17.2 17.5 1.5% Welfare 175.0 167.3 (4.4%)Healthcare Policy Initiatives 17.9 1.1 (93.7%)Licensing and Certification 7.3 7.6 3.4%

Public Health Districts 10.2 10.7 4.8% Independent Living Council .7 .7 2.2% Total $3,074.1 $3,441.5 11.9%

By Fund SourceGeneral Fund $784.9 $885.4 12.8% Dedicated Funds $382.1 $332.3 (13.0%)Federal Funds $1,907.2 $2,223.8 16.6% Total $3,074.1 $3,441.5 11.9%

Totals May Not Add Due to Rounding


Percentage of Population with Access to Primary Care

Primary Care Providers per 100,000 Population

Idaho ranks 30th of 50 for access to primary care with 14.2% of Idahoans not having access to primary care.Idaho ranks last for the number of physicians per 100,000 people.

Source: State Rankings 2019, Morgan (CQ Press)

85.8%74.9%

83.7%89.4%90.5%

78.1%85.0%87.0%

0% 20% 40% 60% 80% 100%

IdahoMontanaNevadaOregon

UtahWashington

WyomingNational

167

776

2.449

303

892

1.558

0100200300400500600700800900

1,000

Physicians 2018 RegisteredNurses 2018

CommunityHospitals 2016

Dentists 2018

Idaho

National Rate


Idahoans Receiving Public AssistanceIn FY 2019, the Department of Health and Welfare’s Benefit Payments Program expended $92,008,700 for (1) cash payments to needy families, (2) childcare assistance payments to allow parents to work, and (3) food stamps. Medicaid trustee and benefit payments accounted for $2,400,908,200 of state expenditures in FY 2019.

Approximately 1 in 5 Idahoans (321,433) are receiving some form of public assistance.

Assistance by Program

Source: Idaho Department of Health and Welfare

Non-Public Assistance Citizens,

81.7%

17.7% of Region

14.5% of Region

23.7% of Region

13.4% of Region

21.3% of Region

20.9% of Region

20.5% of Region

Idahoans Receiving Public Assistance,

18.3%

Region 1, Kootenai Co. Area Region 2, Nez Perce Co. Area Region 3, Canyon Co. AreaRegion 4, Ada Co. Area Region 5, Twin Falls Co. Area Region 6, Bannock Co. AreaRegion 7, Bonneville Co. Area

Cash Payments Received21,524

5%

Child Care Assistance

9,3112%

Food Stamps143,544

31%

Medicaid291,138

62%

Note: Individuals may havereceived support in more than one program.


Department of Health and Welfare – Mental Health Spending

Total mental health expenditures in the Department of Health and Welfare decreased $4.5 million or 2% from FY 2018 to FY2019. Expenditures in FY 2019 were $263,644,700.

Suicide Prevention and Awareness

In 2016, Idaho ranked 6th of 50 in death by suicide with 21.4suicides per 100,000 people, whereas Montana ranked 1st with 25.9 suicides per 100,000 people and New Jersey ranked 50th

with 7.2 suicides per 100,000 people. Idaho’s rate improved 3.2% from 2015; national average worsened by 1.5%.

Source: Idaho Department of Health & Welfare; State Rankings 2019,Morgan (CQ Press)

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

$300,000,000

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Medicaid Psychiatric Hospitalization Mental Health

21.4 25.9

21.4 17.8

21.8 14.9

25.2 13.5

0.0 5.0 10.0 15.0 20.0 25.0 30.0

IdahoMontana

NevadaOregon

UtahWashington

WyomingNational Avg

Death Rate by Suicide per 100,000 People, 2016


Catastrophic Health Care Program(CAT Fund) ($ in millions)

This program addresses the needs of the medically indigent who do not qualify for other state or federal health assistance programs but do qualify for county assistance. Beginning July 1, 2009, the resident county is responsible for the first $11,000 in medical bills and the state is responsible for the remaining amounts.

State expenditures in this fund dropped significantly in 2013 and continued to decrease through 2017 for three primary reasons:

More Idahoans signing up for health insurance coverageMedical reviews being done on all CAT Fund submissionsFull implementation of the dual-application for Indigence and Medicaid.

State expenditures decreased 12.4% from $19,995,842 in 2018to $17,515,092 in 2019. Annualized expenditures are expected to remain between these amounts, until Medicaid Expansion is fully implemented (01/01/2020). Current estimates have county and state expenditures decreasing by half to about $10 million per year.

Source: Idaho Association of Counties

$0$5

$10$15$20$25$30$35$40$45

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

Counties State


Health Insurance Exchange Information2010: Congress passed the Patient Protection and Affordable Care Act (PPACA or ACA).2013: Governor Otter proposed and sponsored legislation to have a state-based exchange. The Legislature passed H248 creating the Your Health Idaho Exchange (YHI). Enrollment began, and more than 76,000 Idahoans enrolled in a health plan through the exchange. More than half of enrollments involved a licensed agent or broker. 2018: Individual mandate for insurance was repealed, effective in 2019.

YHI Maintains operations with a 2.29% assessment fee on each plan premium; the federal exchange fee is 3.5% of each plan premium. As a result, as of 2019, Idahoans have saved nearly $32 million due to the lower Idaho-based assessment fee.

Enrollment by LevelLevel 2015 2016 2017 2018 2019

Bronze 16,900 21,717 22,335 35,356 40,003

Silver 61,677 65,153 62,972 41,856 37,957 Gold 5,970 7,176 3,359 8,418 7,669

Platinum 1,838 N/A N/A N/A N/ACatastrophic 721 380 727 974 534 Dental N/A N/A 4,935 6,074 7,756 Total 87,106 94,426 94,328 92,678 93,919

Insurance Carrier and Plan InformationNumber of

Insurance CarriersNumber of Plans

OfferedChange From

Prior Year

2015 9 198 36%2016 9 211 7%2017 8 225 7%2018 7 299 33%2019 7 293 -2%

Source: Your Health Idaho

NOTES

58 Law & Justice

11-Year Appropriation Trend(in millions)

Adult Corrections: The Department of Correction is responsible for managing felony offenders in prison and on probation or parole. In addition, the Commission of Pardons and Parole supports the department's efforts to successfully reintegrate offenders into the community.Juvenile Corrections: The Department of Juvenile Corrections operates three juvenile correctional centers and works closely with county probation offices to provide accountability, community protection, and rehabilitation to justice-involved juveniles. Idaho State Police: The Idaho State Police provides law enforcement services to Idaho, including patrol, investigations, forensics, training, and support activities. Supreme Court: Idaho has a unified court system, in which all state courts are administered and supervised by the Idaho Supreme Court. The court establishes statewide rules and policies for its operation and that of the district courts.

0

100

200

300

400

500

600

Adult Corrections Juvenile CorrectionsJudicial Branch Idaho State PoliceGeneral Fund

Law & Justice 59

Original Appropriations FY 2019 FY 2020 % Chg($ in millions)By Department or DivisionCorrection Dept. 247.1 275.7 11.5%

Management Services 15.8 22.9 45.2% State Prisons 119.7 120.7 0.8% County & Out-of-State 11.5 24.8 116.7% Corr. Alternative Placement 9.8 10.0 1.9% Community Corrections 33.7 34.1 1.4% Education & Treatment 9.7 9.9 1.9% Medical Services 43.7 49.8 14.1% Pardons and Parole Com. 3.3 3.4 2.1%

Judicial Branch 72.4 73.7 1.9% Juvenile Corrections 52.8 52.1 (1.3%)State Police 84.1 85.3 1.4%

Brand Inspection 3.1 3.2 3.1% Police, Division of State 75.8 76.5 1.0% POST Academy 4.8 5.1 6.6% Racing Commission 0.4 0.4 (1.7%)

Total 456.4 486.8 6.7%

By Fund SourceGeneral Fund 340.7 362.3 6.3% Dedicated Funds 95.1 108.2 13.8% Federal Funds 14.6 15.0 3.1% Total 450.4 485.6 7.8%

Numbers May Not Add Due to Rounding

60 Law & Justice

2017 State Imprisonment & Crime RatesComparison of Idaho's Imprisonment & Crime

Rates to Adjacent States

WesternStates

StateImprisonment

Rate per 100,000 Pop

StateCrime

Rate per 100,000

Pop

Numberof

PeaceOfficers

Per10,000

Pop

Idaho 447 1,861 16 Regional Rank* 2 7 4Montana 350 2,969 18 Regional Rank 5 5 2Nevada 451 3,168 17 Regional Rank 1 3 3Oregon 364 3,268 15 Regional Rank 4 2 5Utah 206 3,019 15 Regional Rank 7 4 5Washington 262 3,478 14 Regional Rank 6 1 7Wyoming 429 2,068 25 Regional Rank 3 6 1

*Regional Ranking is from high to low with one being the highest and seven being the lowest.Note: Imprisonment rate is the final count of prisoners under the jurisdiction of state and federal correctional authorities as of December 31, 2017, with a sentence of more than one year per 100,000 residents.

Source: O'Leary Morgan, Kathleen and Morgan, Scott. State Rankings 2019: A Statistical View of America.

Law & Justice 61

IDOC Populations: FY 2015- FY 2019 Community & Incarcerated

The total offender population increased by 17.0% from 22,153 at the beginning of FY 2015 to 25,914 at the end of FY 2019.The incarcerated population increased by 8.9% from 8,304 to 9,042. The community population increased by 21.8% from 13,849 to 16,872.

Source: IDOC Evaluation & Compliance

7,000

9,000

11,000

13,000

15,000

17,000

19,000

21,000

23,000

25,000

7/1/

2014

10/1

/201

4

1/1/

2015

4/1/

2015

7/1/

2015

10/1

/201

5

1/1/

2016

4/1/

2016

7/1/

2016

10/1

/201

6

1/1/

2017

4/1/

2017

7/1/

2017

10/1

/201

7

1/1/

2018

4/1/

2018

Community Population Incarcerated Population

Total Population

62 Natural Resources

11-Year Appropriation Trends (in $ millions)

Over the eleven-year period from FY 2010 to FY 2020, the state’s Natural Resources budget grew by $50.5 million, or 18.0%.

Concurrently, General Fund support increased 32.8%, from $39.4 million in FY 2010 to $52.3 million in FY 2020.

The Natural Resources budget increased by $18.8 million or 6.0% from FY 2019 to FY 2020. The entire state budget increased $637.3 million or 7.7%.

For FY 2020, the Natural Resources portion of the budgetaccounted for 1.3% of the General Fund appropriation and 3.7% of the $8.96 billion all funds appropriation.

0

50

100

150

200

250

300

350

Environmental Quality Fish & GameLand Board Water ResourcesParks & Recreation General Fund

Natural Resources 63

Original Appropriation FY 2019 FY 2020 % Chg($ in millions)By Department or DivisionEnvironmental Quality $67 $68.4 2.1% Fish & Game 112.7 127.5 13.1% Land Board 60.1 61.0 1.5%

Investment Board 0.7 0.7 3.2% Lands 59.4 60.3 1.5%

Parks & Recreation 45.5 46.6 2.4% Parks & Recreation 43.2 44.1 2.1% Lava Hot Springs 2.3 2.5 8.3%

Water Resources 26.5 27.0 1.9% Total $311.7 $330.5 6.0%

By Fund SourceGeneral Fund 50.2 52.3 4.2% Dedicated Funds 165.4 174.4 5.4% Federal Funds 96.2 103.9 8.0% Total $311.7 $330.5 6.0% Totals May Not Add Due to Rounding

The Department of Fish and Game budget increased 13.1% from FY 2019 to FY 2020 due to several onetime appropriations in FY 2020 totaling $16.2 million. The onetime appropriations included funds for habitat improvement, mining and waste remediation, replacement items, and hatchery improvements.

The Lava Hot Springs Foundation budget increased 8.3%from FY 2019 to FY 2020 due primarily to a onetime appropriation of $300,000 to build a public restroom.

The Department of Environmental Quality General Fund budget increased 10.3% from FY 2019 to FY 2020 due, in part, to a net-zero shift of costs for the Beneficial Use Reconnaissance Program and Lakes Management Planfrom the dedicated Water Pollution Control Fund.


Idaho Land Ownership Map

Source: Idaho Department of Lands


Idaho Land OwnershipDescription Acres % of TotalFederal Land 33,578,441 62.9% BLM 11,771,810 22.0% USFS 20,361,678 38.1% Other* 1,444,952 2.7%Water 310,539 0.6%State Land 2,747,864 5.1% Endowments 2,483,837 4.7% Fish and Game 223,573 0.4% Parks and Recreation 40,454 0.1%Private 15,841,229 29.7%Tribal Land** 935,652 1.8%Total 53,413,725 100.0%

*Includes NPS, NWR, Military/DOD, DOE, COE, BOR** Includes Bureau of Indian Affairs and reservationsSource: Idaho Department of Lands State Ownership Dataset, 2019

Idaho is the 14th largest state by total area. Idaho ranks 11th largest for land area, after excluding over 500,000 acres of lakes, reservoirs, and rivers.

Forest39%

Barren, Wetland,

Urban, Tundra

5%

Rangeland41%

Agricultural15%


County Federal % of Total State and Tribal Private TotalCuster 2,919,413 92% 54,739 178,702 3,158,302Lemhi 2,637,768 90% 37,822 241,277 2,920,956Butte 1,245,031 87% 13,249 173,402 1,431,682Valley 2,044,509 86% 67,987 264,242 2,388,457Idaho 4,527,346 83% 112,149 785,195 5,437,765Owyhee 3,860,625 78% 472,097 587,200 4,926,001Blaine 1,305,378 77% 60,953 327,645 1,697,890Lincoln 585,229 76% 22,246 163,522 771,154Shoshone 1,266,008 75% 74,187 347,438 1,690,306Boise 895,854 73% 87,553 233,240 1,220,059Elmore 1,388,308 70% 120,425 468,354 1,985,283Clark 738,107 65% 79,270 310,666 1,128,044Camas 442,495 64% 27,861 218,330 688,686Adams 560,592 64% 41,013 273,648 875,428Boundary 493,774 60% 118,742 198,580 817,744Freemont 709,079 58% 115,600 380,932 1,212,499Gooding 253,483 54% 21,190 193,043 469,537Cassia 881,913 53% 53,078 712,257 1,650,360Oneida 404,889 53% 12,979 350,264 768,132Clearwater 820,373 52% 247,072 519,809 1,591,439Minidoka 246,028 50% 7,668 231,861 487,526Twin Falls 619,461 50% 29,586 581,910 1,233,451Bonneville 600,188 49% 59,548 534,372 1,216,322Bear Lake 300,093 47% 19,783 316,890 636,910Jefferson 332,294 47% 29,515 341,710 707,448Ada 294,202 43% 46,956 333,686 678,788Caribou 452,940 39% 168,911 520,487 1,151,322Bonner 481,470 39% 170,714 462,187 1,227,560Jerome 143,214 37% 7,989 232,936 385,295Gem 133,975 37% 19,604 205,246 361,383Washington 347,220 37% 72,482 518,908 938,633Teton 95,822 33% 1,637 190,739 288,198Franklin 138,419 32% 13,284 275,573 427,275Power 281,606 31% 188,400 446,775 922,423Kootenai 253,790 30% 60,821 480,926 837,879Bannock 194,861 27% 162,830 375,418 734,554Bingham 353,386 26% 380,720 618,300 1,356,449Payette 65,006 25% 8,532 184,914 260,479Madison 60,823 20% 22,060 219,109 302,959Latah 110,035 16% 36,362 542,941 689,338Benewah 45,931 9% 124,543 328,940 501,954Nez Perce 30,028 6% 149,519 361,876 545,010Canyon 14,366 4% 4,196 362,080 385,796Lewis 3,107 1% 57,644 245,699 307,046TOTALS 33,578,441 63% 3,683,517 15,841,229 53,413,725

Federal Land Ownership by County (in acres)


Federal Land Ownership by State(millions of acres)

(Excludes water area)Federal

Acreage% of

FederalTotal Acres

in State% of State

Nevada 55.9 9.0% 70.3 79.6%Utah 33.3 5.3% 52.7 63.1%Idaho 33.6 5.4% 53.4 62.9%Alaska 224.1 36.0% 365.5 61.3%Oregon 32.6 5.2% 61.6 53.0%Wyoming 30.2 4.8% 62.3 48.4%California 46.0 7.4% 100.2 45.9%Arizona 28.1 4.5% 72.7 38.7%Colorado 23.8 3.8% 66.5 35.9%New Mexico 27.5 4.4% 77.8 35.4%Montana 27.0 4.3% 93.3 29.0%Washington 12.2 2.0% 42.7 28.6%Other States & D.C. 48.0 7.7% 1,152.9 4.2%Total 622.4 100.0% 2,271.8 27.4%

Note: The table excludes an estimated 5-10 million acres outside of Idaho that are owned by the Department of Energy, Bureau of Reclamation, Agricultural Research Service, and other federal landowners.

The federal government owns about 28% of the land in the United States, a decrease of 3.9% since 1990.

The Bureau of Land Management owns 40% of all federal land nationwide, the Forest Service owns 31%, the Fish and Wildlife Service owns 14%, the National Park Service owns 13%, and the Department of Defense owns 2%.

Federal land ownership is concentrated in the West with 36.1% of all federal lands located in Alaska, 46.4% in the 11 western states and 7.7% in the remaining 38 states and the District of Columbia. “This western concentration has contributed to a higher degree of controversy over land ownership and use in that part of the country.” Source: Federal Land Ownership: Overview and Data, March 2017, Congressional Research Service (CRS).


Idaho Fish and Game License and Tag SalesNumber Sold

Description FY 2018 FY 2019Change 18 to 19

%Change

Resident Combination 139,279 133,662 (5,617) -4.0%Resident Sportsman Package 21,770 22,435 665 3.1%Resident Season Fishing 146,216 147,582 1,366 0.9%Resident Short-Term Fishing 8,620 9,072 452 5.2%Resident Hunting 57,759 54,800 (2,959) -5.1%

Total Resident Licenses 373,644 367,551 (6,093) -1.6%Non-resident Combination 2,445 2,840 395 16.2%Non-resident Season Fishing 25,528 28,344 2,816 11.0%Non-resident Short Term Fishing 139,431 143,373 3,942 2.8%Non-resident Hunting * 47,584 51,674 4,090 8.6%

Total Non-resident Licenses 214,988 226,231 11,243 5.2%Resident Tags 237,557 245,893 8,336 3.5%Resident Tags in Sportsman Pack** 124,790 130,204 5,414 4.3%Non-Resident Tags 53,413 60,695 7,282 13.6%Miscellaneous Permits 230,277 238,144 7,867 3.4%Misc. Permits in Sportsman Pack** 81,975 84,579 2,604 3.2%Miscellaneous Permit issued at $0*** 93,608 100,419 6,811 7.3%Access Depredation Fee *Eff 5/1/17 415,516 406,452 (9,064) -2.2%Controlled Hunt Applications 221,806 233,160 11,354 5.1%

Total Tags, Permits, and Misc. 1,458,942 1,499,546 40,604 2.8%

Total Licenses, Tags, & Permits 2,047,574 2,093,328 45,754 2.2%* Includes all hunting licenses (Big Game, Small Game, Nongame, and Shooting Preserve)** Fees were collected in the sale of the sportsman package license sale. ***Misc. Permit Issued at $0 includes: automatically generated controlled hunt purchase records, rifle and archery handicapped permits, and conversions from Adult to Senior licenses where this is no balance due, etc.

H230 of 2017 established a “Price Lock” program that, starting in 2018, reduced annual license costs by 20% for residents who continue to purchase consecutive annual licenses.

From FY 2018 to FY 2019, Fish and Game resident license sales decreased by 6,093 units or 1.6%, however non-resident license sales increased by 11,243 or 5.2%. While more resident licenses and tags are sold, non-resident sales made up approximately 63% of revenues in FY 2019.

Overall sales of licenses, tags and permits were up 45,754 units or 2.2% from FY 2018 to FY 2019, primarily due to resident and non-resident tag sales, and controlled hunt applications.


Fish and Game Receipts($ in millions)

DescriptionFY 2018 Actual

FY 2019 Actual

Change 18 to 19

%Change

Fish and Game FundLicenses & Permits $42.12 $45.05 $2.92 6.9% Federal Reimburs. 43.46 46.22 2.76 6.3% Priv. & Loc. Reimburs. 9.24 8.07 (1.17) (12.6%)Priv. & Loc. Trusts 1.06 1.28 0.21 20.1% Big Game Depred. 0.06 0.07 0.02 29.5% Miscellaneous Income 1.73 2.12 0.39 22.8%

Total Fish & Game: $97.67 $102.80 $5.14 5.3% Set-Aside Funds:

Habitat Acq. and Devel. $0.49 $0.49 $0.01 1.2%

Salmon & Steelhead Tag 0.39 0.41 0.02 6.1%

Winter Feed/Hab. Impr. 0.91 0.91 (0.01) (0.7%)

Non-game Programs 0.02 0.01 (0.00) (10.1%)Meat Proc. Charges 0.01 0.01 (0.01) (42.9%)Endorsement Fee 2.20 2.18 (0.03) (1.2%)Adjustments 0.00 0.01 0.00 28.7%

Total Set-Aside: $4.03 $4.02 ($0.01) (0.3%)Grand Total $101.69 $106.82 $5.13 5.0%

Fish and Game revenue from licenses and permits increased $2.92million, or 6.9%, from FY 2018 to FY 2019 and federal reimbursements increased by $2.76 million, or 6.3%.Private and local reimbursements decreased 12.6% from FY 2018 to FY 2019, compared to an increase of 19.3% from FY 2017 to FY 2018. This includes money received for specific projects per contracts or agreements, such as mitigation funds from Idaho Power, pass-through moneys from the Office of Species Conservation, and certain fines.

Set-aside receipts, which are earmarked by statute for specific purposes, decreased 0.3%. This compares to the 156.2% increase between FY 2017 to FY 2018 driven by license endorsements established in H230 of 2017 to fund depredation and sportsman access programs.


2019 Resident Cost to Hunt(Includes licenses, tags, application and vendor fees)

RankPronghorn

Deer Elk Sheep Antelope1 $34.00 MT $38.00 MT $143.00 MT $37.00 MT2 $37.50 ID $48.50 ID $169.50 WY $41.00 CO3 $44.90 WA $50.40 WA $172.00 NV $54.50 WY4 $45.50 ID $57.50 ID $179.50 OR $55.25 ID5 $49.75 CO $64.75 CO $180.00 NM $63.50 ID6 $59.50 WY $74.50 WY $201.25 ID $80.00 NM7 $61.00 NM $81.50 OR $237.25 ID $91.50 OR8 $61.00 OR $94.00 UT $318.75 CO $99.00 UT9 $82.00 NV $110.00 NM $332.00 WA $112.00 NV

10 $82.91 CA $177.00 NV $350.00 AZ $140.00 AZ11 $84.00 UT $185.00 AZ $491.82 CA $217.40 CA12 $95.00 AZ $532.02 CA $557.00 UT NA WA

Avg. $61.42 $126.10 $277.67 $90.10Highlighted costs are "Price Locked"; unhighlighted Idaho costs are 2019 prices.

2019 Non-Resident Cost to Hunt(Includes licenses, tags, application and vendor fees)

RankPronghorn

Deer Elk Sheep Antelope1 $343.00 UT $468.00 UT $1,275.00 MT $230.00 MT2 $353.00 NM $497.00 WA $1,369.00 NV $353.00 NM3 $401.50 WY $581.50 ID $1,593.00 UT $353.50 WY4 $406.75 CO $618.00 NM $1,644.50 OR $368.00 UT5 $409.00 NV $671.75 CO $1,652.00 WA $406.75 CO6 $434.30 WA $719.50 WY $1,788.33 CA $469.00 NV7 $466.50 ID $738.00 OR $1,975.00 AZ $491.25 ID8 $468.10 CA $825.00 AZ $2,230.75 CO $559.00 OR9 $475.00 AZ $905.00 MT $2,308.25 ID $670.73 CA

10 $597.50 OR $1,374.00 NV $2,347.50 WY $725.00 AZ11 $639.00 MT $1,632.53 CA $3,243.00 NM N/A WA

Avg. $453.97 $820.93 $1,947.85 $462.62Source: Idaho Department of Fish and Game Survey


2019 Resident Cost to Fish

Rank State License 1 Day 2 Day 3 Day1 Washington $29.50 $11.35 $15.75 $19.05

2New Mexico $30.00 $17.00

3 Idaho $30.75 $11.50 $16.50 $21.504 Montana $31.00 $15.005 Utah $34.00 $16.006 Idaho $35.50 $13.50 $19.50 $25.507 Arizona $37.00 $15.00 $30.008 Wyoming $39.50 $6.00 $12.00 $18.009 Nevada $40.00 $9.00 $12.00 $15.00

10 Oregon $41.00 $21.00 $38.00 $54.5011 Colorado $44.75 $13.75 $20.50 $27.2512 California $49.94 $16.20 $25.10

Average $36.91 $13.43 $20.44 $24.60Highlighted costs are "Price Locked"; unhighlighted Idaho costs are 2019 prices

2019 Non-Resident Cost to Fish

Rank State License 1 Day 2 Day 3 Day1 Arizona $55.00 $20.00 $40.00

2New Mexico $61.00 $17.00

3 Utah $75.00 $24.004 Nevada $80.00 $18.00 $25.00 $32.005 Washington $84.50 $20.15 $28.95 $35.556 Oregon $103.50 $21.00 $38.00 $54.507 Colorado $106.75 $16.75 $23.50 $30.258 Idaho $108.25 $15.00 $22.00 $29.009 Montana $111.00 $50.00

10 Wyoming $114.50 $14.00 $28.00 $42.0011 California $134.74 $16.20 $25.10

Average $94.02 $17.57 $31.17 $35.33Source: Idaho Department of Fish and Game Survey


State Park Self-Support Index & Visitor Spending

State Park

FY 2019 Park

Operating Expend.

FY 2019 Park

Revenues

Self-Support Percent

Total Visitors

CY 2018% Chg vs 2017

Estimated Visitor Spending CY

2018Bear Lake $344,566 $349,840 101.5% 210,217 20.0% $4,470,000Bruneau Dunes 419,468 394,774 94.1% 108,298 6.9% 2,860,000 City of Rocks / Castle Rocks 881,351 1,052,685 119.4% 534,592 4.5% 13,662,000

Coeur d'Alene Lake Pkwy 82,733 20,063 24.3% 459,056 0.8% 5,116,000

Dworshak 374,999 369,076 98.4% 103,302 7.9% 3,159,000 Eagle Island 362,055 236,228 65.2% 393,407 13.7% 5,068,000 Farragut 1,047,538 1,506,411 143.8% 537,719 6.0% 13,457,000 Harriman 521,837 495,248 94.9% 94,769 7.4% 3,180,000 Hells Gate 585,269 580,059 99.1% 259,292 -6.2% 6,995,000 Henrys Lake 151,403 332,442 219.6% 147,000 6.4% 4,502,000 Heyburn 672,614 1,044,583 155.3% 201,344 3.0% 5,904,000 Lake Cascade 711,104 890,265 125.2% 732,101 10.4% 19,292,000 Lake Walcott 212,250 197,440 93.0% 72,648 1.4% 1,072,000 Land of the Yankee Fork 316,784 29,082 9.2% 59,016 39.9% 1,344,000

Lucky Peak 489,440 407,286 83.2% 750,405 -9.7% 12,778,000 Massacre Rocks 246,319 122,666 49.8% 38,280 -1.7% 730,000

McCroskey 54,522 35,383 64.9% n/a n/a n/a Mesa Falls 37,688 44,841 119.0% 174,592 0.0% n/a Old Mission 259,549 119,191 45.9% 98,088 13.1% 832,000 Ponderosa 693,409 923,799 133.2% 479,709 3.7% 17,506,000 Priest Lake 715,643 810,897 113.3% 191,565 4.0% 5,724,000 Round Lake 250,902 193,095 77.0% 103,458 3.3% 2,091,000 Thousand Springs 292,097 185,831 63.6% 203,759 9.7% 1,864,000

Three Island 402,178 475,333 118.2% 198,153 48.6% 5,707,000 Trail of the Coeur d'Alenes 136,316 258,070 189.3% 108,373 102.1% 1,095,000

Winchester 249,981 199,593 79.8% 142,213 5.8% 2,320,000

Subtotal $10,512,016 $11,274,183 107.3% 6,401,356 5.8% $140,728,000

Capital Repair and Maintenance

$2,601,181

Passport Revenue $2,642,500

Total $13,113,197 $13,916,683 106.1%

Total Visitor Spending is calculated using the “Economic Impact and Importance of State Parks in Idaho: a Park-Level Study” created by Boise State University, January 2018. This analysis did not include McCroskey or Mesa Falls Parks.


Parks & Recreation Facts and Figures1. State Park Revenue Details - FY19

Non-Resident Visitors - 29% 1,858,500 6%Resident Visitors - 71% 4,542,900 6%Dedicated Fund Revenue $ 11,274,200 9%Passport Revenue (Gross of fees & tax) $ 2,642,500 16%

Total Expenditures (includes Capital) $ 13,113,200 1%Self-Support Percent 106.1%General Fund Support $ 2,710,500 3%Capital Repair and Maintenance $ 2,601,200 -7%

2. Recreation Users by Registration Type - CY18Boat Registrations 89,200 5%Snowmobile Registrations 39,500 0%Motorbikes, ATVs, UTVs Registrations 162,500 3%Recreational Vehicle Registrations 121,800 6%Cross-country Ski Permits 2,200 14%

3. Recreational Funds to Public Agencies - FY19Recreational Vehicle Fund Grants $ 3,221,900 -18%Waterway Improvement Fund Grants $ 954,400 -21%State and Federal Trails Programs $ 2,328,800 -20%County Boating Programs $ 3,218,500 35%Federal Boating Safety Grants $ 640,000 2%County Snow Grooming Programs $ 946,500 -7%Trout License Plate Grants* $ -

4. Park Land and Facilities - FY19Number of State Parks/Trails 30Number of Acres in the Park System 60,167Number of Structures Maintained 556*IDPR allows these funds to accumulate over a few years to increase the scope of projects rather than providing small grants every year


Idaho households had the highest average per capita domestic water use in the nation at 184 gallons per person, per day. The 2015 statewide average was 102 gallons higher per person per day than the national average. Domestic per capita water use was at or below the national average in only five counties: Bear Lake, Bingham, Bonner, Boundary, and Gem counties.

Water Surface Area 880 square miles or 1.1% of the stateNumber of Lakes More than 2,000Largest Lake Pend Oreille - 158 square milesDeepest Lake Pend Oreille - more than 1,100 feetMiles Streams & Rivers 93,000 milesLongest River Snake River - 779 milesHighest Waterfall Big Fiddler Crk, S Fork Boise River - 600 ftAnnual Precipitation Varies from 10 to 50 inchesAnnual Inflows/Outflows About 37 million/75 million acre-feetReservoir Storage 12,384,000 acre-feet

Idaho Water Facts

Used in Idaho in 2015 Acre-Feet/Yr MG/D PercentIrrigation 17,108,010 15,273.0 86.3%Aquaculture 2,201,089 1,965.0 11.1%Public Supply 309,161 276.0 1.6%Domestic Self-Supply 78,410 70.0 0.4%Industrial and Mining 79,284 70.8 0.4%Livestock 57,128 51.0 0.3%TOTAL WATER USE 19,833,082 17,705.8 100.0%

Water WithdrawalsEstimated Use of Water in the United States in 2015

Source: USGS Idaho Water Use, 2015 http://www.usgs.gov

1 acre 43,560 square feet (208.71 ft x 208.71 ft)1 acre-foot 325,850 gallons

646,315 gallons per day or1.9835 acre-feet per day, 724 AF/year

Ex @ $.01/100 gal $32.59 per acre foot or $23,595 per cfs/yrSource: Idaho Departm ent of Water Resources

Water Conversion Factors

1 cubic ft per sec


In 2015, Idaho water users signed a settlement to halt the decline of water levels in the Eastern Snake Plane Aquifer and preempt the need to cut water delivery to junior water rights holders. Water users agreed to shorten irrigation seasons and limit well draws, totaling 240,000 acre-feet saved yearly. The Idaho Dept. of Water Resources oversees annual recharge goals of 250,000 acre-feet of water to return to an average of1991-2000 levels by 2026. Above: the overall aquifer level (in feet) above or below the 2026 target as sampled from 19 testwells. Below: the length of recharge season and costs paid to canal companies for conveying water to recharge sites.

Eastern Snake River Plain Aquifer RechargeRecharge Season Volume (af) Days Run Conveyance Cost2014/2015 75,505 149 $ 479,338 2015/2016 66,897 161 $ 455,803 2016/2017 317,714 250 $ 2,462,906 2017/2018 535,991 298 $ 4,488,007 2018/2019 349,240 290 $ 2,526,659

Source: Idaho Department of Water Resources

NOTES

Economic Development 77

AnnualOriginal Appropriations FY 2019 FY 2020 % Chg

(in Millions)By Department or DivisionAgriculture $48.1 $48.6 1.0%

Agriculture Department 44.8 45.2 0.8% Soil & Water Conservation Com. 3.3 3.4 3.4%

Commerce Department 42.3 42.4 0.2% Finance 8.6 8.9 3.3% Industrial Commission 17.5 18.1 3.5% Insurance, Department 10.2 9.8 (4.2%)Labor Department 88.3 94.0 6.5% Public Utilities Commission 6.7 6.6 (0.7%)Self-Governing Agencies 92.6 143.4 54.9%

Building Safety, Division of 14.3 15.0 4.9% Hispanic Com 0.3 0.4 12.0% Historical Society 7.5 7.6 1.1% Libraries, Commission of 5.9 5.9 (0.4%)Lottery, State 6.1 6.2 1.7% Medical Boards 6.5 6.8 5.3% Public Defense Commission 5.8 11.5 97.7% Regulatory Boards 9.0 8.5 (5.8%)State Appellate Pub. Defend. 2.9 3.0 2.6% Veterans Services 34.2 78.6 129.5%

Transportation Department 700.8 727.6 3.8% Total $1,015.2 $1,099.5 8.3%

By Fund SourceGeneral Fund $39.5 $46.0 16.5% Dedicated Funds 543.2 554.4 2.1% Federal Funds 432.4 499.1 15.4% Total $1,015.2 $1,099.5 8.3%

Totals May Not Add Due to Rounding

78 Economic Development

Invasive Species

Since 2009, the Department of Agriculture has inspected more than 600,000 watercraft for waterborne invasive species such as quagga and zebra mussels. In FY 2019, a total of 113,175 inspections were conducted, finding 50 boats fouled by mussels that had already been treated in other states.


Increase in Revenue to Transportation ($ in Millions)

FY 2015

FY 2016

FY 2017

FY 2018

FY 2019 Total

Traditional RevenueFuel Tax Increase* 56.9 68.9 71.3 74.0 271.1

Regist. Increase* 30.2 35.1 36.8 37.9 140.0Com. Reg.Increase* 0.9 0.7 0.8 1.0 3.4

Electric /Hybrid Fees* 0.9 0.9 0.1 0.3 2.2

Traditional Rev. Increase 0.0 88.9 105.6 109.0 113.2 416.7

Non-Traditional Revenue1% Sales Tax TECM** 15.7 16.7 32.4

Cig Tax to TECM** 6.9 2.5 9.4

Surplus Eliminator ** 54.2 11.0 27.4 60.3 152.9

Cig Tax Distribution* 1.3 7.3 4.6 13.2

CigTax Dist. GARVEE 4.7 4.7 4.7 4.7 4.7 23.5

Interest 0.0 0.2 0.3 0.3 1.5 2.3Non-Traditional Rev Increase 60.2 23.2 37.0 87.9 25.4 233.7

Authorized BondingGARVEE Auth. ** 300.0 300.0Sub-Total Auth. Bonding 300.0 300.0

TOTAL (Revenue and Authorized Bonding)

60.2 112.1 142.6 496.9 138.6 950.4

Sources: Idaho Transportation Department, Idaho State Tax CommissionH547 of 2014 - Provides $4.7 million from Cig tax to pay the state match of GARVEE payment*H312 of 2015 - Increased gas tax, registration, created a hybrid/electric fee, created surplus eliminator and cig tax dist.**S1206 of 2017 - Authorized an additional $300 million in GARVEE, extended surplus eliminator, created TECM


Transportation Revenue11 - Year Revenue

($ in millions)

Revenues reported are for surface transportation programs only. Does not include revenues for non-surface transportation (aeronautics, behavioral safety, transit, etc.). Local entities information obtained from FY18 Annual Road and Street Financial Reports.

0

200

400

600

800

1000

1200

FY2009

FY2010

FY2011

FY2012

FY2013

FY2014

FY2015

FY2016

FY2017

FY2018

FY2019

FY 2009

FY 2010

FY 2011

FY 2012

FY 2013

FY 2014

FY 2015

FY 2016

FY 2017

FY2018

FY 2019 Total

Federal Receipts 246.7 313.7 354.9 336.6 331.4 343.5 348.9 287.1 266.9 333.5 355.3 3,518.5

Secure Rural Schools 16.4 14.9 15.6 8.2 14.3 69.4

Other Federal Receipts 15.6 17.7 15.8 7.8 23.5 80.4

Highway Dist. Account 302.3 293.5 295.6 296 298.6 300.4 309.7 330.6 335.9 342.5 357.2 3,462.3

User Funds State Hwy Acct 17.6 36.5 59.8 58.2 61.6 62.9 63.2 75.4 70.2 66.6 54.4 626.4

Strategic Initiatives Program 54.2 11 27.5 60.3 0 153.0

Other State Sources 29.7 30.5 17.6 17.3 19.8 19.8 21.8 19.5 18.5 14.9 40.6 250.0

Property Tax 90.3 97 96.6 97.8 102.1 107.2 112.8 117.6 122.9 127.9 138.7 1,210.9

Other Local Sources 72.2 76 73.1 69.6 81 90.8 90.5 97.7 99 105.2 130.6 985.7

H312, 2015 "New Revenue" 88.2 105.5 107.5 111.1 412.3TECM 22.7 19.2 41.9

National Forest Reserve 14.5 26.5 23.1 20 18.3 17.6 120.0

Projects from Locals 3.4 4.4 3.6 2.3 5 3.1 21.8

Interest 7.1 2.2 9.3

Stimulus 207.5 104.3 311.8

Total Revenue 991.3 984.6 924.3 897.8 917.8 945.3 1,033.1 1,059.7 1,077.8 1,197.1 1,244.9 10,028.8


Transportation Dept. Appropriation and Expenditures

Total Appropriation

Division FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019Trans.Srvcs. $45,533,100 $45,359,100 $31,671,900 $35,176,100 $39,750,400 $38,688,500

DMV $32,300,900 $ 35,342,300 $34,065,400 $35,315,500 $38,444,000 $37,600,500

Hwy Ops $172,086,100 $173,661,400 $188,797,500 $194,886,900 $199,562,000 $194,166,500

Contr Const. $400,510,300 $377,459,800 $494,787,900 $645,820,300 $796,809,800 $947,410,200

Total Approp $650,430,400 $631,822,600 $749,322,700 $911,198,800 $1,074,566,200 $1,217,865,700

Total Actual Expenditures

Division FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019Trans.Srvcs. $40,526,600 $41,930,300 $27,821,400 $30,624,500 $36,213,700 $35,960,800

DMV $31,942,100 $29,627,400 $31,801,000 $32,358,000 $35,635,100 $ 32,057,300

Hwy Ops $167,242,400 $157,959,000 $171,261,600 $185,996,400 $189,723,800 $ 186,374,600

Contr Const. $284,540,100 $302,198,600 $282,864,500 $292,622,100 $433,397,400 $ 495,276,600

*Total Act. Expend.

$524,251,200 $531,715,300 $513,748,500 $541,601,000 $694,970,000 $749,669,300

*Total Actual Expenditures includes encumbered funds.

The total appropriation for the Idaho Transportation Department includes the original appropriation, supplemental appropriations, and reappropriation, for all four divisions.

$- $200,000,000 $400,000,000 $600,000,000 $800,000,000

$1,000,000,000 $1,200,000,000 $1,400,000,000

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Total Appropriation and Actual Expenditures

Total Appropriation *Total Actual Expenditures


Idaho Transportation Trend Indicators

Trend Indicator

Actual Numbers

During 2018

Percent Total 10

Year Growth

Avg Annual

Growth for 2008 - 2018

Annual Vehicle Miles Traveled

17,709,145,814 15.9% 1.6%

Passenger Cars Registered

1,407,860 9.7% 1.0%

Drivers Licenses in Force

1,255,367 20.9% 2.1%

Population 1,754,208 14.3% 1.4% Gallons of Highway Fuel Consumed*

1,047,167,451 22.2% 2.2%

*Includes gasoline, diesel, and other highway fuels.

Idaho’s gas tax is 32 cents per gallon and was last increased in 2016; federal fuel tax is 18.4 cents per gallon and was last increased in 1993. There is also a 1 cent per gallon transfer fee that is used to fund the Petroleum Clean Water Trust Fund.

Annual registration fees for passenger vehicles range from $45 to $69, depending on the age of the vehicle. An EMS Service fee of $1.25 is added to all registrations. Vehicles registered in Ada County require an additional fee ranging from $24 to $40. County administrative charges may also apply. In addition to each a registration fee, a project choice fee of $3.00 is assessed and transferred to the Idaho State Police.

The statewide motorcycle registration fee is $19, plus an additional $8 in Ada County.

Source: Idaho Transportation Department


Idaho Transportation Trend Indicators – Gas Tax

Not all fuel uses are taxed. For example, non-taxable uses include stationary engines, vehicles and off-road equipment not required to be registered, furnaces, space heaters, and commercial motor boats. Any person or business purchasing 50 gallons or more of taxable fuel for a non-tax purpose can claim a refund from the Idaho Tax Commission.

FY 2014 167.30$

FY 2015 172.20$

FY 2016 (gas tax increased from $0.25 to $0.32) 224.80$

FY 2017 236.30$

FY 2018 242.20$

FY 2019 252.60$

Source: Idaho Tax Commission's comparrative statement

*Total revenue includes gross collections before refunds and administrative fees

*State Gasoline Tax Revenue ($ in millions)

Fiscal Years Fuel Tax Rate/Gallon

1976-1981 9.5¢

1981-1982 11.5¢

1982-1983 12.5¢

1983-1988 14.5¢

1988-1991 18.0¢

1991-1995 21.0¢

1996 - 2015 25.0¢

2016 - Present 32.0¢

Source: Idaho Trasnportation Department

Idaho State Historical Fuel Tax Rates


Grant Anticipation Revenue Vehicle (GARVEE)The Grant Anticipation Revenue Vehicle (GARVEE) Transportation Program is a debt-financing mechanism that permits states to accelerate highway construction projects by selling bonds. In Idaho’s case, the bonds are secured solely by future federal funds. However, the bonds are paid back with a combination of future federal appropriations and state matching funds.

GARVEE Authorization by Session and Bill Number

Legislative Session Bill #Amount ($ inMillions)

2006 H854 $ 200 2007 H336 $ 250 2008 H657 $ 134 2009 S1186 $ 82 2010 S1427 $ 12 2011 H285 $ 162 2017 S1206 $ 300 Total $ 1,140

The current debt service payment is approximately $61.5 million. The state portion is $4.7 million, which comes from a distribution from cigarette tax revenue, and the additional $56.5 million is paid with federal funds. Cumulative GARVEE bonds issued to date is just over$1.1 billion with a current principal of $571 million, and a weighted average interest rate of 3.75%. The current outstanding bonds are scheduled to be paid off in FY 2038.

GARVEE Bond Allocations By Corridor ($ in Millions)

Corridor

*Bonds Prior to FY 2017

**Current GARVEE

Total Authorized

Bonding US 95, Garwood to Sagle $ 135.7 $ 64.0 $ 199.7 US 95, Worley to Setters $ 57.6 $ 57.6 Idaho 16, I-84 to Emmett $ 107.0 $ 50.5 $ 157.5 I-84, Caldwell to Meridian $ 284.9 $ 185.5 $ 470.4 I-84, Orchard to Isaacs Canyon $ 183.8 $ 183.8 US 60, McCammon to Lava Hot Springs $ 88.6 $ 88.6

Total $ 857.6 $ 300.0 $1,157.6Sources: Annual GARVEE report, Legislative bill information.* GARVEE Bonded prior to FY 2017 includes $840 million authorized by the Legislature plus 17.6 million in interest earned.**Current GARVEE is the $300 million authorized in S1206, of 2017. The amounts per corridor could change as only $141.5 million in bonds have been issued.


FY 2018 Distribution of Lottery Revenues

Total = $265,416,100

State lottery revenues are derived from the sale of lottery tickets and deposited into the State Lottery Fund.Funds are used to pay agency administrative costs, as well as other expenditures under continuous appropriation, including prizes, retailer commissions, advertising and promotional costs, and gaming supplier vendor fees.

Pursuant to Section 67-7434, Idaho Code, a lottery dividend must be paid annually from net income of lottery ticket sales. Net income is distributed as follows:one-fourth to the Bond Levy Equalization Fund; three-eighths to the Permanent Building Fund; and three-eighths to the School District Building Fund. The FY 2018dividend totaled $53,500,000 and was distributed in FY 2019. The FY 2019 School District Building appropriation was set at $18,562,500, resulting in a cash balance of $1,500,000 carried forward into FY 2020.

Prizes$176.2M

Commissions$15.6M

Other Costs$2.M

Vendor/Ticket Costs

$11.2M

Advertising$3.8M

Salaries and Benefits$3.2M

Permanent Building Fund

$20.1M

Public Schools$17.2M

Charter Schools$1.4M

Carryover$1.5M

Bond Levy Equalization

$13.4MDividend$53.5M

86 General Government

Original AppropriationsFY

2019FY

2020Annual% Chg

By Department or Division ($ in Millions)Administration, Dept. $115.7 $116.2 0.5%

Administration, Dept. 23.7 23.7 0.2%Capitol Commission 2.3 2.3 0.0%Bond Payments 11.9 19.8 66.5%Permanent Building Fund 77.8 70.4 -9.5%

Attorney General 25.3 26.5 4.7%Controller, State 18.8 19.0 1.2%Governor, Office of the 201.1 186.8 -7.1%

Aging, Commission on 13.6 13.6 0%Arts, Commission on the 2.0 2.1 2.8%Blind and Visually Impaired 5.0 5.1 2.7%Drug Policy, Office of 4.8 4.9 2.0%Energy Resource, Office of 1.3 1.3 2.9%Financial Management, Div. 2.0 2.5 27.8%Governor, Executive Office 2.4 2.3 -6.0%Human Resources, Div. 2.2 2.4 10.4%Liquor Division 21.4 22.4 4.5%Military Division 105.0 83.2 -20.7%Public Empl. Retire. Sys. 8.1 8.8 8.4%Species Conservation 14.2 14.9 4.8%STEM Action Center 4.7 4.7 0.4%Workforce Dev. Council 8.6 8.6 0.2%Info. Technology, Office of 5.9 10.0 69.7%

Legislative Branch 15.7 15.8 0.7%Lieutenant Governor .2 .2 3.5%Revenue & Taxation, Dept. 44.4 45.7 3.1%Secretary of State 5.0 5.7 14.3%Treasurer, State 4.2 5.0 17.0%

Treasurer, State 4.2 4.3 2.3%Idaho Millennium Fund .6 100.0%

Total $430.4 $421.0 -2.2%

By Fund Source ($ in Millions)General Fund $121.6 $124.5 2.4% Dedicated Funds 186.1 194.5 4.5% Federal Funds 123.9 101.6 (18.0%)Total $431.5 $420.6 (2.5%)

*Totals May Not Add Due to Rounding

General Government 87

Permanent Building Fund

FY 2020 Revenue EstimatesRevenues (in millions) FY 17 FY 18 FY 19

FY 20 Est

Income Tax $7.6 M $7.9 M $8.0 M $8.2 MCigarette Tax $5.0 M $5.0 M $5.0 M $5.0 MBeer Tax $1.4 M $1.4 M $1.4 M $1.4 MSales Tax $5.0 M $5.0 M $5.0 M $5.0 MLottery $18.6 M $18.2 M $20.1 M $20.4 MBudget Stab. Interest $2.2 M $4.8 M $8.4 M $11.2 MOther Income $.3 M $.6 M $1.4 M $7.8 MGeneral Fund Transfer N/A $45.3 M $44.1 M $21.5 M

GRAND TOTAL $40.1 M $88.2 M $93.5 M $80.5 M

FY 2020 Original Appropriation Public Works Operating Budget $2,799,100Bond Payments $15,174,000New Alteration and Repair Projects $35,957,100ADA Compliance Projects $1,300,000Asbestos Abatement Projects $500,000Capitol Mall Maintenance $260,000Chinden Campus Facilities Maintenance $1,000,000Department of Agriculture Pathology Lab $8,000,000Div. of Military's TFRC Site Utilities $1,200,000Pub. Safety Mica Peak Comm. Site $630,000IDOC Wastewater Lagoon Repair $1,904,800IDOC North Idaho Reentry Center $12,200,000IDOC St. Anthony Facility Expansion $7,400,000

Total $88,325,000


FY 2018 Distribution of Liquor Earnings

Total = $78,512,000

There is a 2% surcharge on sales in liquor stores, directed to the Court Services Fund. This amount, including a fixed statutory distribution of $680,000 made annually to the fund, has increased 4.9% from the FY 2017 distribution. 50%of annual net profits are distributed to the General Fund, less a total of $5,650,000 in fixed statutory distributions to the Substance Abuse Treatment Fund, Community Colleges, Public Schools, Cooperative Welfare Fund, and Court Supervision Fund. The other 50% of net profits are split 40% to counties based on liquor sales, and 60% to cities based on number of liquor sales or population (for cities without liquor stores).

General Fund

$31,555,000 40.2%

Public Schools

$1,200,000 1.5%

Community Colleges$600,000

0.8%

Counties$14,882,000

19.0%

Substance Abuse Treatment$2,080,000

2.6%

Cooperative Welfare Fund

$650,000 0.8%

Cities$22,323,000

28.4%

Court Services$4,782,000

6.1%

Court Supervision Fund

$440,000 0.6%

General Government 89

PERSIAs of June 30, 2018, 797 public employers in Idaho participate in PERSI, providing for a total of 131,152 individual members and beneficiaries. In FY 2018, the gross return on investments for the PERSI Base Plan was 8.8%. The funded ratio for FY 2018 was 91.2% and the amortization period was estimated to be 13.9 years, which is lower than the 25-year maximum amortization period required by statute. At the end of FY 2019, PERSI was valued at $18.5 billion.

Membership and Employer Types

Investment Returns and Funded Ratios

46,907

13,133

71,112

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

19%

21%

17%13%

6%

25%

Cities

SchoolDistricts

Highway andWaterDistrictsState

Counties

Other

-4.2%-16.0%

12.4% 20.7%1.6%

9.1% 17.2%3.0% 1.9%

12.7% 8.8%

93%73% 79%

90% 85% 87% 94% 90% 86% 90% 91%

-20%0%

20%40%60%80%

100%

Investment Returns Funded Ratio


Idaho Millennium Fund

Millennium Fund Permanent Endowment[Traditional] (in Millions) Fund (in Millions)

Fiscal Year Receipts

Approp. and

Transfers

Ending Market Value Receipts

Approp. and

Transfers

Ending Market Value

2012 $5.0 ($70.9) $14.2 $19.9 ($4.0) $147.4

2013 $5.0 ($3.7) $15.5 $19.9 ($5.5) $179.7

2014 $5.5 ($.8) $20.3 $22.0 ($6.4) $227.0

2015 $4.8 ($.6) $25.4 $19.3 ($7.9) $246.1

2016 $5.1 ($.8) $29.8 $20.2 ($9.8) $260.2

2017 $4.6 ($1.0) $33.6 $18.4 ($11.5) $301.4 2018 $4.7 ($1.3) $37.5 $18.9 ($11.8) $337.8 2019 $4.2 ($1.5) $41.0 $16.8 ($13.6) $358.8 2020 $5.0 ($1.7) $44.8 $20.0 ($15.8) $376.0 2021* $5.0 ($1.9) $48.4 $20.0 ($16.6) $394.2 2022* $5.0 ($2.0) $51.8 $20.0 ($17.7) $412.0 *Estimates

The Idaho Millennium Fund consists of three funds: (1) Permanent Endowment Fund: Receives 80% of the master

settlement agreement with tobacco companies. Through specific statutory requirement, 5% of the average fair market value is distributed to the Income Fund.

(2) Millennium Fund [Traditional]: Receives 20% of the master settlement agreement with tobacco companies. Through specific statutory requirement, 5% of the average fair market value is distributed to the Income Fund.

(3) Millennium Income Fund: Legislature appropriates funds from this account. The Legislature appropriates funds to state agencies and qualified private sector organizations. Moneys are typically appropriated for tobacco cessation, substance abuse prevention, and treatment efforts. In 2017, the CDC reported that 14.3% of Idahoans smoke, which is lower than the national average of 17.3%. Idaho rank as the 11th lowest state/territory for cigarette use among adults.

State Facts & Demographics 91

Idaho FactsGeographyTotal Area: 83,569 square miles (14th in area size)Lowest Elevation: 710 feet, Snake River at Lewiston

Highest Elevation:

12,662 feet, Mt. Borah in Custer County

Length: 164 / 479 miles at shortest / longestWidth: 45 / 305 miles at narrowest / widest% of Fed. Land: 63.1%% of State Land: 5.1%

State Symbols

Amphibian Idaho Giant Salamander (Dicamptodon aterrimus)

Bird Mountain Bluebird (Sialia arctica)Fish Cutthroat Trout (Oncorhynchus clarkii)Flower Syringa (Philadelphus lewisii)Dance Square DanceFossil Hagerman HorseFruit HuckleberryGem Idaho Star GarnetHorse AppaloosaInsect Monarch Butterfly (Danaus plexippus)Motto Esto Perpetua ("Let it be perpetual")Nickname The Gem StateRaptor Peregrine Falcon (Falco peregrinus)Song "Here We Have Idaho"Tree Western White Pine (Pinus monticola)Vegetable Potato

Cities and CountiesNumber of Cities 200 Incorporated Cities

Largest Boise, Ada County, pop. 228,790Smallest Warm River, Fremont County, pop. 3

# of Counties 44Largest Ada, population 469,966

92 State Facts & Demographics

CountyPopulation

2018 County Seat 2018License Prefix

Ada 469,966 Boise 228,790 1AAdams 4,250 Council 886 2ABannock 87,138 Pocatello 56,266 1BBear Lake 6,050 Paris 516 2BBenewah 9,226 St. Maries 2,448 3BBingham 46,236 Blackfoot 11,946 4BBlaine 22,601 Hailey 8,501 5BBoise 7,634 Idaho City 465 6BBonner 44,727 Sandpoint 8,703 7BBonneville 116,854 Idaho Falls 61,535 8BBoundary 11,948 Bonners Ferry 2,595 9BButte 2,611 Arco 882 10BCamas 1,127 Fairfield 408 1CCanyon 223,499 Caldwell 56,541 2CCaribou 7,060 Soda Springs 3,032 3CCassia 23,864 Burley 10,525 4CClark 852 Dubois 588 5CClearwater 8,758 Orofino 3,124 6CCuster 4,280 Challis 1,088 7CElmore 27,259 Mountain Home 14,451 EFranklin 13,726 Preston 55010 1FFremont 13,168 St. Anthony 3,571 2FGem 17,634 Emmett 6,903 1GGooding 15,196 Gooding 3,473 2GIdaho 16,513 Grangeville 3,200 IJefferson 29,439 Rigby 4,193 1JJerome 24,015 Jerome 11,807 2JKootenai 161,505 Coeur d'Alene 51,303 KLatah 40,134 Moscow 25,766 1LLemhi 7,961 Salmon 3,141 2LLewis 3,861 Nezperce 469 3LLincoln 5,360 Shoshone 1,511 4LMadison 39,304 Rexburg 28,687 1MMinidoka 20,825 Rupert 5,769 2MNez Perce 40,408 Lewiston 32,817 NOneida 4,488 Malad 2,126 1OOwyhee 11,693 Murphy 92 2OPayette 23,551 Payette 7,527 1PPower 7,768 American Falls 4,367 2PShoshone 12,796 Wallace 776 STeton 11,640 Driggs 1,841 1TTwin Falls 86,081 Twin Falls 49,764 2TValley 11,041 Cascade 1000 VWashington 10,161 Weiser 5,381 WTotal 1,754,208 785,802 45%

State Facts & Demographics 93

Idaho’s 20 Largest CitiesCity

2010 Census

PopRank 2018 Pop.

Pop Rank Change % Change

Boise 205,671 1 228,790 1 23,119 11.2%Meridian 75,092 3 106,804 2 31,712 42.2%Nampa 81,557 2 96,252 3 14,695 18.0%Idaho Falls 56,813 4 61,535 4 4,722 8.3%Caldwell 46,237 6 56,541 5 10,304 22.3%Pocatello 54,255 5 56,266 6 2,011 3.7%Coeur d'Alene 44,137 7 51,303 7 7,166 16.2%Twin Falls 44,125 8 49,764 8 5,639 12.8%Post Falls 27,574 10 34,691 9 7,117 25.8%Lewiston 31,894 9 32,817 10 923 2.9%Rexburg 25,484 11 28,687 11 3,203 12.6%Eagle 19,908 13 28,363 12 8,455 42.5%Moscow 23,800 12 25,766 13 1,966 8.3%Kuna 15,210 14 20,746 14 5,536 36.4%Ammon 13,816 17 16,475 15 2,659 19.2%Chubbuck 13,922 16 15,316 16 1,394 10.0%Hayden 13,294 18 15,166 17 1,872 14.1%Mtn. Home 14,206 15 14,451 18 245 1.7%Blackfoot 11,899 19 11,946 19 47 0.4%Garden City 10,972 20 11,911 20 939 8.6%963,590, or 55%, of Idaho's total population live in the 20

largest citiesNorthwest Population Highlights

Northwest States 2010 2018 Change%

ChangeWashington 6,724,540 7,535,591 811,051 12.1%Oregon 3,831,074 4,190,713 359,639 9.4%Utah 2,763,885 3,161,105 397,220 14.4%Nevada 2,700,551 3,034,392 333,841 12.4%Idaho 1,567,582 1,754,208 186,626 11.9%Montana 989,415 1,062,305 72,890 7.4%Wyoming 563,626 577,737 14,111 2.5%Source: US Census Bureau

94 State Facts & Demographics

Senate35 Members 7 Democrat (20%) 9 Female (26%)

28 Republican (80%) 26 Male (74%)President Pro Tempore: Brent Hill, R-RexburgAverage Tenure in the Senate: 3.7 termsLongest Serving: Patti Ann Lodge (R-Huston), Brent Hill (R-Rexburg), 10 terms

House of Representatives70 Members 14 Democrat (20%) 23 Female (33%)

56 Republican (80%) 47 Male (67%)Speaker: Scott Bedke, R-OakleyAverage Tenure in the House: 3.4 termsLongest Serving: Mike Moyle (R-Star), 11 terms

Legislation 2019 5-Yr AvgBills Drafted 761 788Bills Introduced 522 541Bills Passed Both Houses 355 357Bills Enacted 353 353Length of Session (Days) 95 84

The Legislative Council oversees the management responsibilities and permanent staff of the Legislature. The Council consists of the President Pro Tempore of the Senate, the Speaker of the House of Representatives, the majority and minority leaders of each house, and four senators and four representatives (two from each party) appointed by the parties of the Senate and House. The Legislative Council meets twice annually, once in the spring and once in the fall. Legislative Council Members for 2019:

Senate HouseBrent Hill Scott Bedke

Chuck Winder Mike MoyleAbby Lee Clark Kauffman

Carl Crabtree Wendy HormanMichelle Stennett Mathew Erpelding

Cherie Buckner-Webb John McCrostieGrant Burgoyne Sally Toone