Idaho agencies would return unpaid carryover money after October 1

State agencies would return carried-over money to its original fund if they have not paid the covered costs by October 1. The rule would cover state agency money carried into the next budget year to pay outstanding costs. Vocational or career technical education reimbursements and contracts for construction or major property improvements would be exempt. The provision would offer no extension of the payment deadline. Returned money would be recorded in that budget year. Payments would count as spending in the budget year when they are made. The proposal names July 1, 2026, as its effective date. Covered costs would need to be paid on or before October 1 of the next budget year.