093_SB1759

 
                                     LRB093 10047 JAM 10298 b

 1        AN ACT concerning truth in budgeting.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section   5.  The   State   Budget   Law   of  the  Civil
 5    Administrative  Code  of  Illinois  is  amended  by  changing
 6    Sections 50-5 and 50-10 as follows:

 7        (15 ILCS 20/50-5) (was 15 ILCS 20/38)
 8        Sec. 50-5.  Governor to submit State budget. The Governor
 9    shall, as soon as possible  and  not  later  than  the  third
10    Wednesday  in February of each year beginning in 1998, submit
11    a State budget, embracing therein the amounts recommended  by
12    the   Governor   to   be   appropriated   to  the  respective
13    departments, offices, and institutions,  and  for  all  other
14    public  purposes,  the  estimated revenues from taxation, the
15    estimated revenues from sources other than taxation,  and  an
16    estimate  of  the  amount  required to be raised by taxation.
17    The amounts recommended by the Governor for appropriation  to
18    the respective departments, offices and institutions shall be
19    formulated  according to the various functions and activities
20    for which the respective department, office or institution of
21    the State government (including the elective officers in  the
22    executive department and including the University of Illinois
23    and  the  judicial  department)  is  responsible. The amounts
24    relating to particular  functions  and  activities  shall  be
25    further    formulated   in   accordance   with   the   object
26    classification specified in Section 13 of the  State  Finance
27    Act.
28        The  Governor  shall  not  propose  expenditures  and the
29    General Assembly shall not enact appropriations  that  exceed
30    the  resources estimated to be available, as provided in this
31    Section.
 
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 1        For the purposes of Article VIII, Section 2 of  the  1970
 2    Illinois    Constitution,    the   State   budget   for   and
 3    appropriations from the following funds shall be prepared  on
 4    the  basis  of  revenue  and expenditure measurement concepts
 5    that  are  in  concert  with  generally  accepted  accounting
 6    principles for governments:
 7             (1)  General Revenue Fund.
 8             (2)  Common School Fund.
 9             (3)  Educational Assistance Fund.
10             (4)  Road Fund.
11             (5)  Motor Fuel Tax Fund.
12             (6)  Agricultural Premium Fund.
13        These funds shall be known as the "budgeted funds".   The
14    revenue  estimates  used in the State budget for the budgeted
15    funds shall include the  estimated  beginning  fund  balance,
16    plus  revenues  estimated  to be received during the budgeted
17    year, plus the estimated receipts due the State as of June 30
18    of the budgeted year that are expected to be collected during
19    the lapse period  following  the  budgeted  year,  minus  the
20    receipts  collected during the first 2 months of the budgeted
21    year that became due to the State  in  the  year  before  the
22    budgeted year.  Revenues shall also include estimated federal
23    reimbursements  associated with the recognition of Section 25
24    of the State Finance Act liabilities.  For any budgeted  fund
25    for  which  current  year  revenues are anticipated to exceed
26    expenditures,  the  surplus  shall  be  considered  to  be  a
27    resource available for expenditure  in  the  budgeted  fiscal
28    year.
29        Expenditure  estimates for the budgeted funds included in
30    the State budget shall include the costs to  be  incurred  by
31    the  State  for  the  budgeted  year,  to be paid in the next
32    fiscal year, excluding costs paid in the budgeted year  which
33    were  carried  over from the prior year, where the payment is
34    authorized by Section 25 of the State Finance Act.   For  any
 
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 1    budgeted  fund  for which expenditures are expected to exceed
 2    revenues in the current fiscal year,  the  deficit  shall  be
 3    considered as a use of funds in the budgeted fiscal year.
 4        Revenues  and  expenditures  shall also include transfers
 5    between funds that are based on revenues  received  or  costs
 6    incurred during the budget year.
 7        By  March  15  of  each  year,  the  Economic  and Fiscal
 8    Commission shall prepare revenue and fund transfer  estimates
 9    in  accordance  with  the  requirements  of  this Section and
10    report those  estimates  to  the  General  Assembly  and  the
11    Governor.
12        For all funds other than the budgeted funds, the proposed
13    expenditures shall not exceed funds estimated to be available
14    for  the  fiscal  year as shown in the budget.  Appropriation
15    for a fiscal year shall not exceed  funds  estimated  by  the
16    General Assembly to be available during that year.
17    (Source: P.A. 90-479, eff. 8-17-97; 91-239, eff. 1-1-00.)

18        (15 ILCS 20/50-10) (was 15 ILCS 20/38.1)
19        Sec.   50-10.   Budget  contents.  The  budget  shall  be
20    submitted by the Governor with line item  and  program  data.
21    The  budget shall also contain performance data presenting an
22    estimate for the current fiscal  year,  projections  for  the
23    budget  year,  and  information  for the 3 prior fiscal years
24    comparing department objectives with actual  accomplishments,
25    formulated according to the various functions and activities,
26    and, wherever the nature of the work admits, according to the
27    work  units,  for  which the respective departments, offices,
28    and institutions  of  the  State  government  (including  the
29    elective  officers  in the executive department and including
30    the University of Illinois and the judicial  department)  are
31    responsible.
32        For  the  fiscal year beginning July 1, 1992 and for each
33    fiscal  year  thereafter,  the  budget  shall   include   the
 
                            -4-      LRB093 10047 JAM 10298 b
 1    performance  measures  of  each  department's  accountability
 2    report.
 3        For  the  fiscal year beginning July 1, 1997 and for each
 4    fiscal year thereafter, the budget shall include one or  more
 5    line  items  appropriating  moneys to the Department of Human
 6    Services to fund  participation  in  the  Home-Based  Support
 7    Services  Program  for  Mentally  Disabled  Adults  under the
 8    Developmental Disability and Mental Disability  Services  Act
 9    by persons described in Section 2-17 of that Act.
10        For  the  fiscal year beginning July 1, 2005 and for each
11    fiscal year thereafter, the budget must contain one  or  more
12    line  items  appropriating  moneys  to  fund all costs in the
13    budget year estimated for payment of liabilities incurred  in
14    a  prior  fiscal year and authorized to be paid in the budget
15    year under Section 25 of the State Finance Act.
16        The budget shall contain a capital development Section in
17    which the Governor  will  present  (1)  information  on   the
18    capital    projects    and   capital   programs   for   which
19    appropriations are requested, (2) the capital spending plans,
20    which shall document the  first  and  subsequent  years  cash
21    requirements by fund for the proposed bonded program, and (3)
22    a  statement  that  shall  identify by year the principal and
23    interest  costs  until  retirement  of  the  State's  general
24    obligation debt.  In addition,  the  principal  and  interest
25    costs   of   the  budget  year  program  shall  be  presented
26    separately, to indicate the marginal cost  of  principal  and
27    interest  payments  necessary  to retire the additional bonds
28    needed to finance the budget year's capital program.
29        For the budget year, the current year, and 3 prior fiscal
30    years,  the  Governor  shall  also  include  in  the   budget
31    estimates  of or actual values for the assets and liabilities
32    for General  Assembly  Retirement  System,  State  Employees'
33    Retirement  System of Illinois, State Universities Retirement
34    System, Teachers' Retirement System of the State of Illinois,
 
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 1    and Judges Retirement System of Illinois.
 2        The budget submitted by the Governor  shall  contain,  in
 3    addition,  in  a  separate book, a tabulation of all position
 4    and employment titles in each such  department,  office,  and
 5    institution,  the  number of each, and the salaries for each,
 6    formulated  according  to   divisions,   bureaus,   sections,
 7    offices, departments, boards, and similar subdivisions, which
 8    shall  correspond  as  nearly as practicable to the functions
 9    and  activities  for  which  the   department,   office,   or
10    institution is responsible.
11        Together with the budget, the Governor shall transmit the
12    estimates  of  receipts  and expenditures, as received by the
13    director of  the  Bureau  of  the  Budget,  of  the  elective
14    officers in the executive and judicial departments and of the
15    University of Illinois.
16    (Source: P.A. 91-239, eff. 1-1-00.)

17        Section 10.  The State Finance Act is amended by changing
18    Section 25 as follows:

19        (30 ILCS 105/25) (from Ch. 127, par. 161)
20        Sec. 25.  Fiscal year limitations.
21        (a)  All    appropriations   shall   be   available   for
22    expenditure for the fiscal year or for a lesser period if the
23    Act making that appropriation so specifies.  A deficiency  or
24    emergency  appropriation  shall  be available for expenditure
25    only through June 30 of the year when  the  Act  making  that
26    appropriation is enacted unless that Act otherwise provides.
27        (b)  Outstanding  liabilities as of June 30, payable from
28    appropriations which have otherwise expired, may be paid  out
29    of  the  expiring  appropriations  during  the 2-month period
30    ending at the close of business on August  31.   Any  service
31    involving  professional  or  artistic  skills or any personal
32    services by an employee  whose  compensation  is  subject  to
 
                            -6-      LRB093 10047 JAM 10298 b
 1    income tax withholding must be performed as of June 30 of the
 2    fiscal  year  in  order  to  be  considered  an  "outstanding
 3    liability as of June 30" that is thereby eligible for payment
 4    out of the expiring appropriation.
 5        Notwithstanding  the  provisions of subsections (b-5) and
 6    (c) of  this  Section,  when  a  State  agency  receives  and
 7    approves  a  request  for payment of an outstanding liability
 8    prior to June 30 of a fiscal year, the payment must  be  made
 9    from  the appropriations for that purpose for the fiscal year
10    in which the State agency received and approved  the  request
11    for payment.
12        (b-5)  However,  Payment  of tuition reimbursement claims
13    under Section 14-7.03 or 18-3 of the School Code may be  made
14    by  the  State Board of Education from its appropriations for
15    those respective purposes for any fiscal  year,  even  though
16    the   claims   reimbursed   by  the  payment  may  be  claims
17    attributable to a prior fiscal year, and payments may be made
18    at the direction of the  State  Superintendent  of  Education
19    from  the  fund  from which the appropriation is made without
20    regard to any fiscal year limitations.
21        Medical  payments  may  be  made  by  the  Department  of
22    Veterans' Affairs from its appropriations for those  purposes
23    for  any  fiscal  year,  without  regard to the fact that the
24    medical services being compensated for by  such  payment  may
25    have been rendered in a prior fiscal year.
26        Medical  payments may be made by the Department of Public
27    Aid and child care payments may be made by the Department  of
28    Human Services (as successor to the Department of Public Aid)
29    from  appropriations  for those purposes for any fiscal year,
30    without regard to the fact that the  medical  or  child  care
31    services  being compensated for by such payment may have been
32    rendered in a prior fiscal year; and payments may be made  at
33    the   direction  of  the  Department  of  Central  Management
34    Services from the Health Insurance Reserve Fund and the Local
 
                            -7-      LRB093 10047 JAM 10298 b
 1    Government Health Insurance Reserve Fund  without  regard  to
 2    any fiscal year limitations.
 3        Additionally,  payments  may be made by the Department of
 4    Human Services from its appropriations, or  any  other  State
 5    agency  from  its  appropriations  with  the  approval of the
 6    Department of Human Services, from the Immigration Reform and
 7    Control  Fund  for  purposes  authorized  pursuant   to   the
 8    Immigration Reform and Control Act of 1986, without regard to
 9    any fiscal year limitations.
10        Further,  with  respect to costs incurred in fiscal years
11    2002 and 2003  only,  payments  may  be  made  by  the  State
12    Treasurer from its appropriations from the Capital Litigation
13    Trust Fund without regard to any fiscal year limitations.
14        (c)  Further,  payments  may be made by the Department of
15    Public Health and the Department of Human Services (acting as
16    successor to  the  Department  of  Public  Health  under  the
17    Department  of  Human  Services  Act)  from  their respective
18    appropriations for grants for medical care to or on behalf of
19    persons  suffering  from  chronic  renal   disease,   persons
20    suffering  from  hemophilia,  rape victims, and premature and
21    high-mortality risk infants and their mothers and for  grants
22    for  supplemental  food  supplies  provided  under the United
23    States Department of Agriculture Women, Infants and  Children
24    Nutrition  Program, for any fiscal year without regard to the
25    fact that the services being compensated for by such  payment
26    may have been rendered in a prior fiscal year.
27        (d)  The  Department  of Public Health and the Department
28    of Human Services (acting as successor to the  Department  of
29    Public  Health  under  the  Department of Human Services Act)
30    shall each annually submit to the State  Comptroller,  Senate
31    President,  Senate  Minority  Leader,  Speaker  of the House,
32    House  Minority  Leader,  and  the  respective  Chairmen  and
33    Minority Spokesmen of the Appropriations  Committees  of  the
34    Senate  and  the House, on or before December 31, a report of
 
                            -8-      LRB093 10047 JAM 10298 b
 1    fiscal year funds used to pay for services  provided  in  any
 2    prior  fiscal year.  This report shall document by program or
 3    service category those expenditures from  the  most  recently
 4    completed  fiscal  year  used to pay for services provided in
 5    prior fiscal years.
 6        (e)  The Department of Public Aid and the  Department  of
 7    Human  Services  (acting  as  successor  to the Department of
 8    Public  Aid)  shall  each  annually  submit  to   the   State
 9    Comptroller,   Senate   President,  Senate  Minority  Leader,
10    Speaker of the House, House Minority Leader,  the  respective
11    Chairmen   and   Minority  Spokesmen  of  the  Appropriations
12    Committees of the Senate and the House, on or before November
13    30, a report  that  shall  document  by  program  or  service
14    category  those expenditures from the most recently completed
15    fiscal year used to pay for (i) services  provided  in  prior
16    fiscal years and (ii) services for which claims were received
17    in prior fiscal years.
18        (f)  The  Department  of  Human Services (as successor to
19    the Department of Public Aid) shall annually  submit  to  the
20    State  Comptroller, Senate President, Senate Minority Leader,
21    Speaker  of  the  House,  House  Minority  Leader,  and   the
22    respective   Chairmen   and   Minority   Spokesmen   of   the
23    Appropriations  Committees of the Senate and the House, on or
24    before December 31, a report of fiscal year funds used to pay
25    for services (other than medical care) provided in any  prior
26    fiscal  year.   This  report  shall  document  by  program or
27    service category those expenditures from  the  most  recently
28    completed  fiscal  year  used to pay for services provided in
29    prior fiscal years.
30        (g)  In addition,  each  annual  report  required  to  be
31    submitted  by  the  Department of Public Aid under subsection
32    (e) shall include the following information with  respect  to
33    the State's Medicaid program:
34             (1)  Explanations   of   the  exact  causes  of  the
 
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 1        variance between the previous year's estimated and actual
 2        liabilities.
 3             (2)  Factors  affecting  the  Department  of  Public
 4        Aid's liabilities, including but not limited  to  numbers
 5        of  aid recipients, levels of medical service utilization
 6        by aid recipients, and inflation in the cost  of  medical
 7        services.
 8             (3)  The  results  of  the  Department's  efforts to
 9        combat fraud and abuse.
10        (h)  As provided in Section 4  of  the  General  Assembly
11    Compensation  Act, any utility bill for service provided to a
12    General  Assembly  member's  district  office  for  a  period
13    including portions of 2 consecutive fiscal years may be  paid
14    from funds appropriated for such expenditure in either fiscal
15    year.
16        (i)  An agency which administers a fund classified by the
17    Comptroller as an internal service fund may issue rules for:
18             (1)  billing  user  agencies  in  advance  based  on
19        estimated charges for goods or services;
20             (2)  issuing  credits  during  the subsequent fiscal
21        year for all user agency  payments  received  during  the
22        prior  fiscal  year  which  were  in  excess of the final
23        amounts owed by the user agency for that period; and
24             (3)  issuing  catch-up  billings  to  user  agencies
25        during the subsequent fiscal year for  amounts  remaining
26        due  when  payments  received from the user agency during
27        the prior fiscal year were less  than  the  total  amount
28        owed for that period.
29    User  agencies  are  authorized to reimburse internal service
30    funds for catch-up billings by vouchers drawn  against  their
31    respective  appropriations  for  the fiscal year in which the
32    catch-up billing was issued.
33    (Source: P.A. 92-885, eff. 1-13-03.)
 
                            -10-     LRB093 10047 JAM 10298 b
 1        Section 99.  Effective date.  This Act takes effect  upon
 2    becoming law.