Montana State Legislature

2023 Biennium Budget Analysis 

Volume 1 Statewide Perspectives - HB 2 Tables & Charts

Data Visualizations

Legislative Week 2020

• Presentations & materials

Basics

• Legislative Fiscal Division Introduction (video)
• Managing Volatility (videos)
  • Part 1 - Montana's Financial Outlook
  • Part 2 - Montana's Financial Management Tools
  • Part 3 - Montana's Financial Reserves
  • Part 4 - Governor's Interim Authority
• Fiscal Notes 
  • Fiscal Notes Training Video
• Understanding State Finances (in brief)
  • Understanding State Finances (full book)
• HB 2 Guide     |     HB 2 Process
• Statutory Appropriations Guide 
• Appropriations Process
• Funding Your Bill 
  • Getting Your Bill Funded in HB 2 
• State General Fund  - Where it Comes From and Where it Goes 
• Present Law and Statewide Present Law
• Interim Budget Changes
• Vacancy Savings
• Acronyms

Brochures

Education

• Guarantee Fund
• Higher Education
• K-12 Education Funding (storymap)
• K-12 Funding Basics - District General Fund (brochure)
• Montana Property Taxes 
• Montana State Lottery

Healthcare

• Medicaid & CHiP (in brief)
  • Medicaid 101 (in depth)
  • Medicaid Waivers
  • HELP Act
  • Federal Medical Assistance Percentage Guide
• Tobacco Settlement

Infrastructure

• Local Infrastructure Funding Matrix
• Bonding and Debt Service 
• Highway Funding
• Local Government Water and Wastewater Infrastructure Funding

Local Government

• Entitlement Share
• Local Government Water and Wastewater Infrastructure Funding
• Montana Property Taxes 

Natural Resources

• Wildfire Suppression
• Federal Forest Receipts
• Coal Severance Tax Trust Fund
• Coal Severance Tax pictoral
• Oil & Gas Production Tax
• Resource Indemnity Trust

Revenue

• Accommodations Taxes

2023 Biennium HJ 2 Estimate as Adopted by RIC

Legislative Fiscal Division 2023 Biennium Revenue Estimate Summary & Comparison to the Executive

Revenue Forecast 

Revenue Estimate Recommendations - Fiscal Years 2021, 2022 & 2023

• Overview
• Business & Personal Taxes
• Natural Resource Taxes
• Interest Earnings
• Consumption Taxes
• Property Taxes
• Other General Fund Revenue
• Guarantee Account Revenue

2020

• January
• February 
• March

Pension basics and what to expect from stress testing - Legislative Week 2020 Video: Presentation by Elizabeth Wiley, consulting actuary, Cheiron, begins at 08:15:20

• Pension Overview - preflight briefing
• Elizabeth Wiley Actuarial Risks Presentation
• Greg Mennis, PEW, Evaluating Pension Risk
  • Brookings Public Finance Report
  • S & P Global Ratings Report
  • Hoover Institution: Hidden Debt, Hidden Deficits
• Funding Policy and Montana's Public Pensions - Legislative Branch report
  • PERS Funding History Numbers Table - Legislative Services
  • Summary of FY2018- 2019 Public Retirement System Actuarial  Valuations and Summary Tables (aka Green Sheets) - Legislative Services
  • Montana's Public Pensions: Where We've Been (11/2018) - Legislative Services full report
  • Stress Testing memo to LFC - December 2018
  • Sections 5 and 6 of HB 715 (integration of stress testing into the sustainability study of the LFC)

Legislative Finance Committee Pension Subcommittee materials:

• Montana Teachers' Retirement System Valuation Results July 1, 2019
• Montana Public Employees' Retirement Board Valuation Results June 30, 2019
• Summary of FY 2019 Public Retirement System Actuarial Valuations - Legislative Services Division
• HB 124 "The Big Bill"
• HB 33 (2015) History
• FY16 ES Payments
• Summary of FY 2018 Public Retirement System Actuarial Valuations
• Legislator's Guide to Montana's Public Employee Retirement Systems
• History of general fund aid to pensions
• Entitlement Share History HB 124 (2001 Session)
• HB 454 (2013 Session)
• Comparison of general fund, entitlement share payments and the costs to operate the Office of the Public Defender
• PERS Employer Contribution Funding
• Regional water systems
• TSEP projects

State Administration and Veteran's Affairs materials