FY2010: Fiscal Overview &
Budget Summary
www.state.il.us/budget
108 State House
Springfield, IL 62706
217.782.4520
THE BUDGET PROCESS
The Illinois Constitution requires the governor to
prepare and present a State budget recommendation
for the state to the General Assembly. The
Constitution also requires that the proposed budget
be balanced and include recommended spending
levels for state agencies, estimated funds available
from tax collections and other sources, and state debt
and liabilities. The Governor’s Office of Management
and Budget (GOMB) estimates revenues in
consultation with the Department of Revenue and
GOMB subsequently develops budget
recommendations that reflect the governor’s
programmatic and spending priorities.
Planning: September through January
Planning for the next fiscal year begins each fall.
During the planning phase, the following activities
occur:
• Agencies work with GOMB and the Governor’s
Office to refine strategic priorities, develop
initiatives to achieve those priorities, and
evaluate actual performance compared to
benchmarks from comparable states or other
peer entities;
• GOMB and agency staff identify and estimate
potential spending for the coming fiscal year,
including both the costs of current and potential
programs and the value of expansion,
modification or elimination of various programs;
• Working with the Council of Economic Advisors,
GOMB and the Department of Revenue review
economic forecasts and make preliminary
revenue estimates;
• GOMB, the Department of Central Management
Services and agencies review statewide trends
and administrative processes to find and reduce
inefficiencies and propose reallocation of
resources to improve efficiency and promote
better government;
• Based on targets, assumptions and materials
provided to agencies by GOMB, agencies
prepare, and GOMB reviews, preliminary budget
materials;
• GOMB, the Governor’s Office and agencies meet
to review and discuss available revenue,
anticipated spending and program priorities to
develop budgets that reflect the core priorities of
the agency;
• Periodically, GOMB reviews revenue and
spending estimates, resulting in review and
reprioritization of agency and state priorities;
• When final budget options are developed, they
are presented to the governor for review and
approval before they are drafted in legislative
form. GOMB then produces the budget book, a
narrative explaining the budget and providing
complete budget table forms;
• The governor announces and describes the
budget in the annual Budget Address; and
• GOMB drafts appropriation bills to implement the
governor’s budget recommendations.
Legislative Deliberation: February through May
After the Governor’s Budget Address in February,
legislative review of the governor’s budget
recommendations begins almost immediately with
hearings before House and Senate appropriation
committees. During this period, the following
activities occur:
• Appropriation committees may adopt
amendments to change the funding level
recommended by the Governor;
• Once passed by the first committee, an
appropriation bill moves to the full House or
Senate for consideration, amendment and a vote.
Following passage in the first legislative
chamber, the appropriation bill moves to the
second chamber, where a similar process takes
place. Changes made in either chamber must
ultimately be accepted in identical form by both
chambers for the bill to pass and be presented to
the governor;
• As the budget moves through the legislature,
GOMB monitors any amendments as well as
substantive legislation to identify potential fiscal
impacts;
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