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.
LRB103 38931 SPS 69068 b

A BILL FOR

HB4949LRB103 38931 SPS 69068 b
1 AN ACT concerning government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Budget Law of the Civil Administrative Code
5of Illinois is amended by changing Section 50-5 as follows:
6 (15 ILCS 20/50-5)
7 Sec. 50-5. Governor to submit State budget.
8 (a) The Governor shall, as soon as possible and not later
9than the second Wednesday in March in 2010 (March 10, 2010),
10the third Wednesday in February in 2011, the fourth Wednesday
11in February in 2012 (February 22, 2012), the first Wednesday
12in March in 2013 (March 6, 2013), the fourth Wednesday in March
13in 2014 (March 26, 2014), the first Wednesday in February in
142022 (February 2, 2022), and the third Wednesday in February
15of each year thereafter, except as otherwise provided in this
16Section, submit a State budget, embracing therein the amounts
17recommended by the Governor to be appropriated to the
18respective departments, offices, and institutions, and for all
19other public purposes, the estimated revenues from taxation,
20and the estimated revenues from sources other than taxation.
21Except with respect to the capital development provisions of
22the State budget, beginning with the revenue estimates
23prepared for fiscal year 2012, revenue estimates shall be

HB4949- 2 -LRB103 38931 SPS 69068 b
1based solely on: (i) revenue sources (including non-income
2resources), rates, and levels that exist as of the date of the
3submission of the State budget for the fiscal year and (ii)
4revenue sources (including non-income resources), rates, and
5levels that have been passed by the General Assembly as of the
6date of the submission of the State budget for the fiscal year
7and that are authorized to take effect in that fiscal year.
8Except with respect to the capital development provisions of
9the State budget, the Governor shall determine available
10revenue, deduct the cost of essential government services,
11including, but not limited to, pension payments and debt
12service, and assign a percentage of the remaining revenue to
13each statewide prioritized goal, as established in Section
1450-25 of this Law, taking into consideration the proposed
15goals set forth in the report of the Commission established
16under that Section. The Governor shall also demonstrate how
17spending priorities for the fiscal year fulfill those
18statewide goals. The amounts recommended by the Governor for
19appropriation to the respective departments, offices and
20institutions shall be formulated according to each
21department's, office's, and institution's ability to
22effectively deliver services that meet the established
23statewide goals. The amounts relating to particular functions
24and activities shall be further formulated in accordance with
25the object classification specified in Section 13 of the State
26Finance Act. In addition, the amounts recommended by the

HB4949- 3 -LRB103 38931 SPS 69068 b
1Governor for appropriation shall take into account each State
2agency's effectiveness in achieving its prioritized goals for
3the previous fiscal year, as set forth in Section 50-25 of this
4Law, giving priority to agencies and programs that have
5demonstrated a focus on the prevention of waste and the
6maximum yield from resources.
7 Beginning in fiscal year 2011, the Governor shall
8distribute written quarterly financial reports on operating
9funds, which may include general, State, or federal funds and
10may include funds related to agencies that have significant
11impacts on State operations, and budget statements on all
12appropriated funds to the General Assembly and the State
13Comptroller. The reports shall be submitted no later than 45
14days after the last day of each quarter of the fiscal year and
15shall be posted on the Governor's Office of Management and
16Budget's website on the same day. The reports shall be
17prepared and presented for each State agency and on a
18statewide level in an executive summary format that may
19include, for the fiscal year to date, individual itemizations
20for each significant revenue type as well as itemizations of
21expenditures and obligations, by agency, with an appropriate
22level of detail. The reports shall include a calculation of
23the actual total budget surplus or deficit for the fiscal year
24to date. The Governor shall also present periodic budget
25addresses throughout the fiscal year at the invitation of the
26General Assembly.

HB4949- 4 -LRB103 38931 SPS 69068 b
1 The Governor shall not propose expenditures and the
2General Assembly shall not enact appropriations that exceed
3the resources estimated to be available, as provided in this
4Section. Appropriations may be adjusted during the fiscal year
5by means of one or more supplemental appropriation bills if
6any State agency either fails to meet or exceeds the goals set
7forth in Section 50-25 of this Law.
8 For the purposes of Article VIII, Section 2 of the 1970
9Illinois Constitution, the State budget for the following
10funds shall be prepared on the basis of revenue and
11expenditure measurement concepts that are in concert with
12generally accepted accounting principles for governments:
13 (1) General Revenue Fund.
14 (2) Common School Fund.
15 (3) Educational Assistance Fund.
16 (4) Road Fund.
17 (5) Motor Fuel Tax Fund.
18 (6) Agricultural Premium Fund.
19 These funds shall be known as the "budgeted funds". The
20revenue estimates used in the State budget for the budgeted
21funds shall include the estimated beginning fund balance, plus
22revenues estimated to be received during the budgeted year,
23plus the estimated receipts due the State as of June 30 of the
24budgeted year that are expected to be collected during the
25lapse period following the budgeted year, minus the receipts
26collected during the first 2 months of the budgeted year that

HB4949- 5 -LRB103 38931 SPS 69068 b
1became due to the State in the year before the budgeted year.
2Revenues shall also include estimated federal reimbursements
3associated with the recognition of Section 25 of the State
4Finance Act liabilities. For any budgeted fund for which
5current year revenues are anticipated to exceed expenditures,
6the surplus shall be considered to be a resource available for
7expenditure in the budgeted fiscal year.
8 Expenditure estimates for the budgeted funds included in
9the State budget shall include the costs to be incurred by the
10State for the budgeted year, to be paid in the next fiscal
11year, excluding costs paid in the budgeted year which were
12carried over from the prior year, where the payment is
13authorized by Section 25 of the State Finance Act. For any
14budgeted fund for which expenditures are expected to exceed
15revenues in the current fiscal year, the deficit shall be
16considered as a use of funds in the budgeted fiscal year.
17 Revenues and expenditures shall also include transfers
18between funds that are based on revenues received or costs
19incurred during the budget year.
20 Appropriations for expenditures shall also include all
21anticipated statutory continuing appropriation obligations
22that are expected to be incurred during the budgeted fiscal
23year.
24 By March 15 of each year, the Commission on Government
25Forecasting and Accountability shall prepare revenue and fund
26transfer estimates in accordance with the requirements of this

HB4949- 6 -LRB103 38931 SPS 69068 b
1Section and report those estimates to the General Assembly and
2the Governor.
3 For all funds other than the budgeted funds, the proposed
4expenditures shall not exceed funds estimated to be available
5for the fiscal year as shown in the budget. Appropriation for a
6fiscal year shall not exceed funds estimated by the General
7Assembly to be available during that year.
8 (b) By February 24, 2010, the Governor must file a written
9report with the Secretary of the Senate and the Clerk of the
10House of Representatives containing the following:
11 (1) for fiscal year 2010, the revenues for all
12 budgeted funds, both actual to date and estimated for the
13 full fiscal year;
14 (2) for fiscal year 2010, the expenditures for all
15 budgeted funds, both actual to date and estimated for the
16 full fiscal year;
17 (3) for fiscal year 2011, the estimated revenues for
18 all budgeted funds, including without limitation the
19 affordable General Revenue Fund appropriations, for the
20 full fiscal year; and
21 (4) for fiscal year 2011, an estimate of the
22 anticipated liabilities for all budgeted funds, including
23 without limitation the affordable General Revenue Fund
24 appropriations, debt service on bonds issued, and the
25 State's contributions to the pension systems, for the full
26 fiscal year.

HB4949- 7 -LRB103 38931 SPS 69068 b
1 Between July 1 and August 31 of each fiscal year, the
2members of the General Assembly and members of the public may
3make written budget recommendations to the Governor.
4 Beginning with budgets prepared for fiscal year 2013, the
5budgets submitted by the Governor and appropriations made by
6the General Assembly for all executive branch State agencies
7must adhere to a method of budgeting where each priority must
8be justified each year according to merit rather than
9according to the amount appropriated for the preceding year.
10 (c) Beginning with budgets prepared for fiscal year 2026:
11 (1) Revenue estimates shall be based solely on
12 receipts from taxes, fees, and federal transfers and shall
13 not include debt incurred, existing debt refinanced, or
14 additional funds appropriated, assigned, or transferred
15 from another fund.
16 (2) The General Assembly by law shall make
17 appropriations for all expenditures of public funds by the
18 State. Appropriations for a fiscal year shall not exceed
19 revenue estimated by the General Assembly to be available
20 during that year. Except for deficiency or emergency
21 appropriations, all appropriations are expendable only
22 during the fiscal year for which they were appropriated,
23 except that the General Assembly may provide for
24 appropriations from the Budget Stabilization Fund in
25 excess of revenue estimated by the General Assembly to be
26 available during that year by adoption of a resolution

HB4949- 8 -LRB103 38931 SPS 69068 b
1 approved by a record vote of three-fifths of the members
2 of each chamber. The excess appropriations may not exceed
3 the total amount available in the Budget Stabilization
4 Fund.
5 (3) No public money shall be expended except pursuant
6 to appropriations made by law. Expenditures for any fiscal
7 year shall not exceed the State's revenues and reserves in
8 the general funds, including proceeds of any debt
9 obligation, for that year. No debt obligation, except as
10 shall be repaid within the fiscal year of issuance, shall
11 be authorized for the current operation of any service or
12 program, nor shall the proceeds of any debt obligation be
13 expended for a purpose other than that for which it was
14 authorized.
15 (4) Any law requiring the expenditure of funds shall
16 be null and void unless, during the session in which the
17 Act receives final passage, an appropriation is made for
18 the estimated first year's funding.
19(Source: P.A. 102-671, eff. 11-30-21.)