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91_HB0079
LRB9100512JMpk
1 AN ACT in relation to the contents of the State budget,
2 amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 1. Short title. This Act may be cited as the
6 Illinois Open Budgets Act.
7 Section 5. State Budget. On the first Wednesday in
8 March of each year, the Governor shall present to the General
9 Assembly a document to be known as the State budget. The
10 budget shall set forth for the ensuing fiscal year the
11 estimated balance of funds available for appropriation at the
12 beginning of the fiscal year, the estimated revenue from all
13 sources during the fiscal year, and a complete financial plan
14 for every department, agency, office, authority, State
15 college and university, and public and quasi-public
16 corporation and for all other public purposes for the fiscal
17 year. The budget shall not contain any recommendation that
18 moneys be appropriated from any portion of the estimated
19 available balance in the general funds of the State at the
20 beginning of the fiscal year that is less than the amount of
21 estimated spending under Section 25 of the State Finance Act.
22 The budget may not contain any recommendation that moneys be
23 appropriated so as to exceed estimated revenue for the fiscal
24 year, as determined under the Illinois Constitution and all
25 applicable Illinois statutes.
26 Section 10. Contents of the Budget. The budget shall be
27 prepared in the form and manner, and shall have the character
28 and scope, described in this Section. The budget shall
29 consist of 4 parts, the contents of which shall be as
30 follows:
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1 (1) Budget Overview. The budget overview shall provide a
2 summary of the budget, as it contains the Governor's fiscal
3 priorities for the State. The overview shall contain a full
4 and accurate description of any new programs, changes in
5 existing programs, new taxes or revenue sources, changes in
6 existing taxes and revenue sources, and other significant
7 changes in the fiscal policy of the State. The overview
8 shall contain tables reconciling aggregate estimates of
9 proposed revenues and expenditures. The overview shall
10 include a plan for meeting any deficit, whether by imposition
11 of new taxes, increased rates on existing taxes, imposition
12 of user fees, or other means. The overview shall include a
13 statement that the budget complies with the requirements of
14 the Illinois Constitution and all applicable Illinois
15 statutes.
16 (2) Budget Detail. Budget detail shall include the
17 following:
18 (a) Expenditure Plan. The budget shall contain the
19 Governor's plan for meeting all the expenditure needs of
20 the State for the fiscal year. The expenditure plan
21 shall contain the Governor's recommended appropriations
22 to every department, agency, office, authority, State
23 college and university, and public and quasi-public
24 corporation and for all other public purposes for the
25 fiscal year. The plan shall include summary tables
26 showing recommended appropriations by fund and major
27 object classification as described in Section 13 of the
28 State Finance Act. The plan shall include detailed
29 tables showing recommended appropriations by fund and
30 line item. The plan shall compare the recommended
31 appropriation for every line item with actual
32 expenditures for the last completed fiscal year and
33 estimated expenditures for the fiscal year in progress.
34 (b) Accountability Reports. The budget shall
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1 include an accountability report for every department,
2 agency, office, authority, State college and university,
3 and public and quasi-public corporation to which State
4 funds are appropriated for the last completed fiscal
5 year. The accountability reports shall be prepared in
6 the form and manner prescribed by the Director of the
7 Bureau of the Budget, and shall be submitted to the
8 Bureau at times designated by the Director. The reports
9 shall measure each department's performance based on
10 criteria, goals, and objectives established by the
11 department with the oversight and assistance of the
12 Bureau of the Budget, and shall include any
13 recommendations made by the Budget Advisory Panel or the
14 Auditor General. The primary objective of the reports
15 shall be to provide a full and complete accounting of the
16 cost of delivering services through the programs
17 administered by each department, including all activities
18 that contribute to that cost.
19 (c) Financial Statement. The budget shall include
20 a financial statement that describes in detail the
21 financial position of the State, and the estimated
22 revenue of the State during the budget year. The
23 statement shall include:
24 (i) An analysis of estimated revenue for the
25 budget year, classified according to sources and
26 funds, and compared to actual revenue received
27 during the last completed fiscal year and estimated
28 revenue for the fiscal year in progress.
29 (ii) An analysis of every appropriated fund in
30 the State treasury, including the budgetary balance
31 for the most recently completed fiscal year, the
32 estimated budgetary balance for the fiscal year in
33 progress, and the projected budgetary balance for
34 the budget year if the Governor's budget is adopted.
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1 (iii) A full and accurate accounting of
2 deferred obligations for all programs having a
3 definable base of claims or cases and all estimated
4 expenditures under Section 25 of the State Finance
5 Act for the fiscal year last completed, the fiscal
6 year in progress, and the budget year.
7 (iv) An analysis of the indebtedness of the
8 State, including all direct and indirect bonded
9 indebtedness and any lease or installment purchase
10 agreements over $250,000 with a term greater than 5
11 years.
12 (v) A statement of federal funds estimated to
13 be received during the budget year, and an analysis
14 of the programs for which the funds shall be used
15 and the amount of State revenue required to
16 implement the programs.
17 (d) Position and Employment Titles. The budget
18 shall include a table of position and employment titles
19 in each agency, including: the number of employees
20 having each title, the salary range for each title, and
21 the total salaries paid to employees having each title.
22 (e) Statistical and Economic Data. The budget
23 shall include such statistical and economic data as may
24 be necessary to document the underlying assumptions on
25 which the budget is based, and any other information the
26 Governor may deem necessary.
27 (3) Capital Development Plan. The budget shall include a
28 capital development plan containing the following information
29 on each capital project and program for which appropriations
30 are requested in the budget year or planned for the
31 subsequent 5 fiscal years:
32 (i) a description of overall purpose and need;
33 (ii) itemized costs of acquisition, lease,
34 construction, renovation, demolition, or other factors;
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1 (iii) a description of the means and source of
2 funding;
3 (iv) estimated operating and maintenance costs
4 after completion, and a description of a plan for meeting
5 these costs;
6 (v) a full and complete examination of alternative
7 financing mechanisms;
8 (vi) a full and complete examination of alternative
9 approaches to meeting the overall purpose or need;
10 (vii) a cost-benefit analysis of the project or
11 program in comparison with alternative financing
12 mechanisms and alternative approaches; and
13 (viii) a priority listing of projects and programs,
14 based on these factors.
15 The capital development plan shall document all cash
16 requirements and identify the principal and interest costs of
17 each project and program in the first and each subsequent
18 fiscal year. The plan shall also provide a detailed review of
19 current and completed capital projects, identifying public
20 improvements that should be sold, demolished, or otherwise
21 eliminated.
22 (4) Pension Funding Plan. The pension funding plan shall
23 contain the estimates or actual values of the assets and
24 liabilities of the General Assembly Retirement System, State
25 Employees' Retirement System of Illinois, State Universities
26 Retirement System, Teachers' Retirement System of the State
27 of Illinois, and Judges Retirement System of Illinois for the
28 last completed fiscal year, the fiscal year in progress, and
29 the budget year. The plan shall present a full and accurate
30 accounting of all obligations of each pension system,
31 including funding requirements under the Illinois Pension
32 Code and the amount that would be required to meet normal
33 cost plus interest on the unfunded liability, and set forth a
34 plan for funding those obligations in the budget year and
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1 subsequent fiscal years.
2 Section 15. Uniform Budget Request Forms. By January 1
3 of each year, every department, agency, office, authority,
4 State college and university, and public and quasi-public
5 corporation shall submit a budget request for the ensuing
6 fiscal year to the Director of the Bureau of the Budget, the
7 4 legislative leaders, the Comptroller, and the Auditor
8 General. The estimates shall be provided on Uniform Budget
9 Request Forms prepared and supplied by the Director and
10 approved by the Open Budgets Conference.
11 Beginning January 1, 2000, all agencies shall submit
12 Uniform Budget Request Forms on diskette, in a manner and
13 format approved by the Open Budgets Conference.
14 Beginning January 1, 2001, all agencies shall submit
15 within their Unified Budget Request the accountability report
16 required by subdivision (2)(b) of Section 10 and a mission
17 statement setting forth the priorities of the agency, based
18 on the accountability report.
19 Section 20. Revenue Estimates. By January 15 of each
20 year, the Director of the Bureau of the Budget and the
21 Executive Director of the Illinois Economic and Fiscal
22 Commission shall submit a revenue estimate to the 4 leaders
23 of the General Assembly, the Comptroller, the Auditor
24 General, and the Illinois Balanced Budget Commission. The
25 revenue estimate shall include total income of the State for
26 the ensuing fiscal year, classified according to source and
27 fund, and compared with income actually received during the
28 last completed fiscal year and the estimated income to be
29 received during the fiscal year in progress. The revenue
30 estimate shall be accompanied by such statistical and
31 economic data as may be necessary to document the underlying
32 assumptions on which the estimate is based.
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1 Section 25. Recommended Appropriations. The Governor
2 shall submit to the General Assembly, simultaneously with the
3 budget, the appropriations recommended in the budget. The
4 Governor's recommended appropriations shall be prepared in
5 the form and manner, and shall have the character and scope,
6 described in this Section. The Governor's recommended
7 appropriations shall consist of 2 parts, the contents of
8 which shall be as follows:
9 (1) The Budget Bill. The Governor shall submit a
10 summary appropriation bill to be known as the Budget
11 Bill. The Budget Bill shall contain the total
12 recommended appropriations for every department, agency,
13 office, authority, State college and university, and
14 public and quasi-public corporation and for all other
15 public purposes for the fiscal year, categorized by fund.
16 The Budget Bill shall also contain a total of all
17 recommended appropriations, categorized by fund. The
18 total of all recommended appropriations from each fund
19 contained in the Budget Bill shall not exceed estimated
20 revenue for the fiscal year, as determined under the
21 Illinois Constitution and all applicable Illinois
22 statutes.
23 (2) Appropriation Bills. The Governor shall submit
24 one or more appropriation bills for each Code Department
25 and State college or university and one or more
26 appropriation bills containing all other recommended
27 appropriations. The appropriation bills shall contain
28 the appropriations recommended in the budget in line item
29 detail. The total amount of appropriations from any fund
30 for each department, agency, office, authority, State
31 college and university, and public and quasi-public
32 corporation and for all other public purposes contained
33 in one or more appropriation bills shall not be greater
34 than the amount contained in the Budget Bill for that
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1 agency.
2 The Governor shall submit recommended appropriations for
3 fiscal year 2001 and subsequent fiscal years both in printed
4 form and on diskette, in a manner and format approved by the
5 Open Budgets Conference.
6 Section 30. Budget Advisory Panel. There is created a
7 Budget Advisory Panel, consisting of 10 representatives of
8 private business and industry appointed 2 each by the
9 Governor, President and Minority Leader of the Senate, and
10 Speaker and Minority Leader of the House of Representatives.
11 Any individuals who were members of the Budget Advisory Panel
12 created under Section 38.2 of the Civil Administrative Code
13 of Illinois at the time of that Section's repeal shall
14 automatically become members of the Budget Advisory Panel
15 created under this Section. The Budget Advisory Panel shall
16 aid the Bureau of the Budget in the establishment of the
17 criteria, goals, and objectives by State agencies for use in
18 measuring their performance in accountability reports
19 required by subdivision (2)(b) of Section 10. The Budget
20 Advisory Panel shall also assist the Bureau of the Budget in
21 reviewing accountability reports and assessing the
22 effectiveness of each agency's performance measures. The
23 Budget Advisory Panel shall submit to the Bureau of the
24 Budget a report of its activities and recommendations for
25 changes in accountability reports no later than September 1
26 of each year.
27 The Director of the Bureau of the Budget shall select not
28 more than 3 State agencies for a pilot program implementing
29 accountability reports for budget requests for the fiscal
30 year 2001. Each of the agencies selected shall submit
31 accountability reports with their Unified Budget Request
32 Forms for that fiscal year.
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1 Section 35. Open Budgets Conference. The Open Budgets
2 Conference is created, consisting of the Director of the
3 Bureau of the Budget and the Governor, Comptroller, Auditor
4 General, President of the Senate, Senate Minority Leader,
5 Speaker of the House, and House Minority Leader, or their
6 designees. The Conference shall meet from time to time as
7 necessary to fulfill its duties. By September 1, 1999, the
8 Conference shall approve Unified Budget Request Forms and
9 provide an approved format for agencies to submit the forms
10 on diskette. By January 1, 2000, the Conference shall
11 approve a format for the Governor to submit recommended
12 appropriations on diskette.
13 Section 40. Review by Auditor General. The Auditor
14 General shall review, simultaneously with financial and
15 compliance audits, the accountability reports of every
16 agency, and make recommendations for improving the reports.
17 (15 ILCS 20/38 rep.)
18 (15 ILCS 20/38.1 rep.)
19 (15 ILCS 20/38.2 rep.)
20 Section 990. The Civil Administrative Code of Illinois
21 is amended by repealing Sections 38, 38.1, and 38.2.
22 (30 ILCS 105/13.4 rep.)
23 Section 995. The State Finance Act is amended by
24 repealing Section 13.4.
25 Section 999. Effective date. This Act takes effect upon
26 becoming law.