Fiscal Year 2013 Illinois State Budget Reader’s Guide
State of Illinois
A READER’S GUIDE TO THE FISCAL YEAR 2013
ILLINOIS STATE BUDGET
INTRODUCTION
The Illinois budget process is driven by state
constitutional and statutory requirements, a wide
array of general guidelines and technical
considerations. This Reader’s Guide is designed to
help readers understand the structure and content
of the operating budget. It includes the following
sections:
• A description of the budget documents
• An explanation of how the fiscal year 2013
budget document is organized
• An organization chart of state government
• An explanation of the basis of budgeting
• A guide to reading and understanding agency
budget submissions, including narratives and
budget tables
• A description of the various fund types in the
Illinois accounting system
BUDGET OPERATIONS
This document presents the Fiscal Year 2013
Illinois State Budget. It sets forth the governor’s
operating budget recommendations for the period
July 1, 2012 through June 30, 2013.
The state’s operating and capital budgets are
subject to the same procedures. However, the
Fiscal Year 2013 State of Illinois Capital Budget is
presented in a separate document for the reader’s
convenience. Both documents are available at
www.state.il.us/budget or www.budget.illinois.gov.
BUDGET DOCUMENT ORGANIZATION
The Fiscal Year 2013 Illinois State Budget is
organized as follows:
• The Governor’s Letter of Transmittal to the
General Assembly and the residents of Illinois.
• Table of Contents.
• Chapter 1: The Reader’s Guide.
• Chapter 2: The Budget Summary of the state’s
current fiscal plan. This chapter presents the
governor’s budget priorities and key
recommendations. It highlights key financial
issues and includes several tables that
summarize appropriations, expenditures,
revenues and funds. It also describes the
ongoing budget reform initiative and presents
the fiscal year 2013 budget categorized by
state outcomes. Chapter 2 concludes with the
following Summary Tables:
• Table 1-A: Appropriations by Agency
• Budget Table by Outcomes and Goals
• Table 1-B: Supplemental Appropriations for
Fiscal Year 2012
• Table II-A: Appropriated Revenues by Source
• Table II-B: General Funds Revenue by Source
• Table II-C: General Funds Revenue -
Modified Accrual Basis
• Table II-D: General Funds Expenditures -
Modified Accrual Basis
• Table III-A: Road Fund
• Table III-B: Motor Fuel Tax Fund - State
Funds
• Table IV-A: Appropriated Operating Funds
by Fund Group for Fiscal Year 2013. This is
a presentation of the projected operating
cash flow for each fund group
• Table IV-B: Appropriated Operating Funds
by Fund for Fiscal Year 2013. This table
presents the fund balance for each fund in
the Illinois accounting system. The end of
year cash balance is equal to the beginning
of year cash balance, plus receipts, minus
disbursements
• Chapter 3: Illinois’ Economic Outlook and
Revenue Forecast. This chapter describes
Illinois’ economy within the context of the
national economy. Details are also provided on
revenue sources and revenue forecasting
methodology used by the state.
• Chapter 4: A report on the state’s Public
Retirement Systems.
• Chapter 5: Agency Budget Detail. Covers
the budget recommendations for each agency
and other branches of government, including
elected officials. The agencies are grouped by
Table I-A order.
• Chapter 6: The Debt Management report
describes the state’s debt affordability model,
borrowing activities and financing schedule.
• Chapter 7: Demographic Information on the
Illinois population
• Chapter 8: A Glossary of special terms.
Executive Budget for Fiscal Year 2013 Chapter 1 - 1
