Bill Text: IL HB4949 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Budget Law of the Civil Administrative Code of Illinois. Provides that, beginning with budgets prepared for fiscal year 2026, revenue estimates shall be based solely on receipts from taxes, fees, and federal transfers and shall not include debt incurred, existing debt refinanced, or additional funds appropriated, assigned, or transferred from another fund. Provides that appropriations for a fiscal year shall not exceed revenue estimated by the General Assembly to be available during that year. Provides that, except for deficiency or emergency appropriations, all appropriations are expendable only during the fiscal year for which they were appropriated, except that the General Assembly may provide for appropriations from the Budget Stabilization Fund in excess of revenue estimated by the General Assembly to be available during that year by adoption of a resolution approved by a record vote of three-fifths of the members of each chamber. Provides that the excess appropriations may not exceed the total amount available in the Budget Stabilization Fund. Provides that no public money shall be expended except pursuant to appropriations made by law. Provides that expenditures for any fiscal year shall not exceed the State's revenues and reserves in the general funds, including proceeds of any debt obligation, for that year. Provides that no debt obligation, except as shall be repaid within the fiscal year of issuance, shall be authorized for the current operation of any service or program, nor shall the proceeds of any debt obligation be expended for a purpose other than that for which it was authorized. Provides that any law requiring the expenditure of funds shall be null and void unless, during the session in which the Act receives final passage, an appropriation is made for the estimated first year's funding. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-02-07 - Referred to Rules Committee [HB4949 Detail]

Download: Illinois-2023-HB4949-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4949 Introduced , by Rep. Tim Ozinga SYNOPSIS AS INTRODUCED:
15 ILCS 20/50-5
Amends the Budget Law of the Civil Administrative Code of Illinois. Provides that, beginning with budgets prepared for fiscal year 2026, revenue estimates shall be based solely on receipts from taxes, fees, and federal transfers and shall not include debt incurred, existing debt refinanced, or additional funds appropriated, assigned, or transferred from another fund. Provides that appropriations for a fiscal year shall not exceed revenue estimated by the General Assembly to be available during that year. Provides that, except for deficiency or emergency appropriations, all appropriations are expendable only during the fiscal year for which they were appropriated, except that the General Assembly may provide for appropriations from the Budget Stabilization Fund in excess of revenue estimated by the General Assembly to be available during that year by adoption of a resolution approved by a record vote of three-fifths of the members of each chamber. Provides that the excess appropriations may not exceed the total amount available in the Budget Stabilization Fund. Provides that no public money shall be expended except pursuant to appropriations made by law. Provides that expenditures for any fiscal year shall not exceed the State's revenues and reserves in the general funds, including proceeds of any debt obligation, for that year. Provides that no debt obligation, except as shall be repaid within the fiscal year of issuance, shall be authorized for the current operation of any service or program, nor shall the proceeds of any debt obligation be expended for a purpose other than that for which it was authorized. Provides that any law requiring the expenditure of funds shall be null and void unless, during the session in which the Act receives final passage, an appropriation is made for the estimated first year's funding. Effective immediately.
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A BILL FOR
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AN ACT concerning government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The 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), the first Wednesday in February in
2022 (February 2, 2022), 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

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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

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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.

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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

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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

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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.

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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.
(c) Beginning with budgets prepared for fiscal year 2026:
(1) Revenue estimates shall be based solely on
receipts from taxes, fees, and federal transfers and shall
not include debt incurred, existing debt refinanced, or
additional funds appropriated, assigned, or transferred
from another fund.
(2) The General Assembly by law shall make
appropriations for all expenditures of public funds by the
State. Appropriations for a fiscal year shall not exceed
revenue estimated by the General Assembly to be available
during that year. Except for deficiency or emergency
appropriations, all appropriations are expendable only
during the fiscal year for which they were appropriated,
except that the General Assembly may provide for
appropriations from the Budget Stabilization Fund in
excess of revenue estimated by the General Assembly to be
available during that year by adoption of a resolution

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approved by a record vote of three-fifths of the members
of each chamber. The excess appropriations may not exceed
the total amount available in the Budget Stabilization
Fund.
(3) No public money shall be expended except pursuant
to appropriations made by law. Expenditures for any fiscal
year shall not exceed the State's revenues and reserves in
the general funds, including proceeds of any debt
obligation, for that year. No debt obligation, except as
shall be repaid within the fiscal year of issuance, shall
be authorized for the current operation of any service or
program, nor shall the proceeds of any debt obligation be
expended for a purpose other than that for which it was
authorized.
(4) Any law requiring the expenditure of funds shall
be null and void unless, during the session in which the
Act receives final passage, an appropriation is made for
the estimated first year's funding.
(Source: P.A. 102-671, eff. 11-30-21.)