Idaho Routinely Under-estimates $$$

A new analysis shows that over the past 31 years, Idaho’s been more conservative than most states in estimating its state tax revenues - the key figure that determines how lawmakers set the state budget. In 11 of the last 31 years, over-estimates of revenues resulted in deficits; but in 20 of the last 31 years, under-estimates resulted in surpluses. The issue has been much in the news the past few years, as Idaho and other states saw revenues fall short during the sharp economic downturn, then under-estimated revenues, forcing deep budget cuts even as the economy began to rebound/ Betsy Russell , Eye On Boise. More here.

Question: Is Idaho cautious or reckless or looking for cover to make controversial cuts in spending (education, Medicaid, H&W, etc.)?