Public Act 098-0626
 
SB1227 EnrolledLRB098 07937 HLH 38025 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  

  
 
    Section 5. The State Budget Law of the Civil Administrative 
Code of Illinois is amended  by changing Section 50-5 as 
follows:
 
    (15 ILCS 20/50-5)
    Sec. 50-5. Governor to submit State budget. 
    (a) The Governor shall, as soon as
possible and not later 
than the second

Wednesday in March in 2010 (March 10, 2010), 
the third
Wednesday in February in 2011, the fourth Wednesday 
in February in 2012 (February 22, 2012), the first Wednesday in 
March in 2013 (March 6, 2013), the fourth Wednesday in March in 
2014 (March 26, 2014), and the third Wednesday in February of 
each year thereafter,  except as otherwise provided in this 
Section, submit a
State budget, embracing therein the amounts 
recommended by the Governor to be
appropriated to the 
respective departments, offices, and institutions, and
for all 
other public purposes, the estimated revenues from taxation, 
and the
estimated revenues from sources other than taxation. 
Except with respect to the capital development provisions of 
the State budget, beginning with the revenue estimates prepared 
for fiscal year 2012, revenue estimates shall be based solely 
on: (i)  revenue sources (including non-income resources), 
rates, and levels that exist  as of the date of the submission 
of the State budget for the fiscal year and  (ii) revenue 
sources (including non-income resources), rates, and levels 
that have been passed by the General Assembly as of  the date of 
the submission of the State budget for the fiscal year and that 
are authorized to take effect in that fiscal year.  Except with 
respect to the capital development provisions of the State 
budget, the Governor shall determine available revenue, deduct 
the cost of essential government services, including, but not 
limited to, pension payments and debt service, and assign a 
percentage of the remaining revenue to each statewide 
prioritized goal, as established in Section 50-25 of this Law, 
taking into consideration the proposed goals set forth in the 
report of the Commission established under that Section.  The 
Governor shall also demonstrate how spending priorities for the 
fiscal year fulfill those statewide goals. The amounts 
recommended by the
Governor for appropriation to the respective 
departments, offices and
institutions shall be formulated 
according to each department's, office's, and institution's 
ability to effectively deliver services that meet the 
established statewide goals. The amounts relating to 
particular functions
and activities shall be further 
formulated in accordance with the object
classification 
specified in Section 13 of the State Finance Act. In addition, 
the amounts recommended by the Governor for appropriation shall 
take into account each State agency's effectiveness in 
achieving its prioritized goals for the previous fiscal year, 
as set forth in Section 50-25 of this Law, giving priority to 
agencies and programs that have demonstrated a focus on the 
prevention of waste and the maximum yield from resources. 
    Beginning in fiscal year 2011, the Governor shall 
distribute written quarterly financial reports on operating 
funds, which may include general, State, or federal funds and 
may include funds related to agencies that have significant 
impacts on State operations, and budget statements on all 
appropriated funds to the General Assembly and the State 
Comptroller.  The reports shall be submitted no later than 45 
days after the last day of each quarter of the fiscal year and 
shall be posted on the Governor's Office of Management and 
Budget's website on the same day.  The reports shall be prepared 
and presented for each State agency and on a statewide level in 
an executive summary format that may include, for the fiscal 
year to date, individual itemizations for each significant 
revenue type as well as itemizations of expenditures and 
obligations, by agency, with an appropriate level of detail.  
The reports shall include a calculation of the actual total 
budget surplus or deficit for the fiscal year to date.  The 
Governor shall also present periodic budget addresses 
throughout the fiscal year at the invitation of the General 
Assembly. 
    The Governor shall not propose expenditures and the General 
Assembly shall
not enact appropriations that exceed the 
resources estimated to be available,
as provided in this 
Section. Appropriations may be adjusted during the fiscal year 
by means of one or more supplemental appropriation bills if any 
State agency either fails to meet or exceeds the goals set 
forth in Section 50-25 of this Law. 
    For the purposes of Article VIII, Section 2 of the 1970

Illinois Constitution, the State budget for the following funds 
shall be
prepared on the basis of revenue and expenditure 
measurement concepts that are
in concert with generally 
accepted accounting principles for governments:
        (1) General Revenue Fund.
        (2) Common School Fund.
        (3) Educational Assistance Fund.
        (4) Road Fund.
        (5) Motor Fuel Tax Fund.
        (6) Agricultural Premium Fund.
    These funds shall be known as the "budgeted funds".  The 
revenue
estimates used in the State budget for the budgeted 
funds shall include the
estimated beginning fund balance, plus

revenues estimated to be received during the budgeted year, 
plus the estimated
receipts due the State as of June 30 of the 
budgeted year that are expected to
be collected during the 
lapse period following the budgeted year, minus the
receipts 
collected during the first 2 months of the budgeted year that 
became
due to the State in the year before the budgeted year.  
Revenues shall also
include estimated federal reimbursements 
associated with the recognition of
Section 25 of the State 
Finance Act liabilities.  For any budgeted fund
for which 
current year revenues are anticipated to exceed expenditures, 
the
surplus shall be considered to be a resource available for 
expenditure in the
budgeted fiscal year.
    Expenditure estimates for the budgeted funds included in 
the State budget
shall include the costs to be incurred by the 
State for the budgeted year,
to be paid in the next fiscal 
year, excluding costs paid in the budgeted year
which were 
carried over from the prior year, where the payment is 
authorized by
Section
25 of the State Finance Act.  For any 
budgeted fund
for which expenditures are expected to exceed 
revenues in the current fiscal
year, the deficit shall be 
considered as a use of funds in the budgeted fiscal
year.
    Revenues and expenditures shall also include transfers 
between funds that are
based on revenues received or costs 
incurred during the budget year.
    Appropriations for expenditures shall also include all 
anticipated statutory continuing appropriation obligations 
that are expected to be incurred during the budgeted fiscal 
year.
    By
 March 15 of each year, the
Commission on Government 
Forecasting and Accountability shall prepare
revenue and fund 
transfer estimates in accordance with the requirements of this

Section and report those estimates to the General Assembly and 
the Governor. 
    For all funds other than the budgeted funds, the proposed 
expenditures shall
not exceed funds estimated to be available 
for the fiscal year as shown in the
budget.  Appropriation for a 
fiscal year shall not exceed funds estimated by
the General 
Assembly to be available during that year.
    (b) By February 24, 2010, the Governor must file a written 
report with the Secretary of the Senate and the Clerk of the 
House of Representatives containing the following:
        (1)   for fiscal year 2010, the revenues for all budgeted 
    funds, both actual to date and estimated for the full 
    fiscal year;
        (2)    for fiscal year 2010, the expenditures for all 
    budgeted funds, both actual to date and estimated for the 
    full fiscal year;
        (3)    for fiscal year 2011, the  estimated revenues for 
    all budgeted funds, including without limitation  the 
    affordable General Revenue Fund appropriations, for the 
    full fiscal year; and
        (4)    for fiscal year 2011, an estimate of the 
    anticipated liabilities for all budgeted funds, including 
    without limitation the affordable General Revenue Fund 
    appropriations,  debt service on bonds issued, and the 
    State's contributions to the pension systems, for the full 
    fiscal year. 
    Between July 1 and August 31 of each fiscal year, the 
members of the General Assembly and members of the public may 
make written budget recommendations to the Governor. 
    Beginning with budgets prepared for fiscal year 2013, the 
budgets submitted by the Governor and appropriations made by 
the General Assembly for all executive branch State agencies 
must adhere to a method of budgeting where each priority must 
be justified each year according to merit rather than according 
to the amount appropriated for the preceding year. 
(Source: P.A. 97-669, eff. 1-13-12; 97-813, eff. 7-13-12; 98-2, 
eff. 2-19-13.)
 

    Section 99. Effective date. This Act takes effect upon 
becoming law.