The Reader's Guide begins with the following: "The Illinois Constitution requires the Governor to prepare and submit a state budget to the General Assembly for the upcoming fiscal year. The budget sets forth the estimated balance of funds available for appropriation at the beginning of the fiscal year, the estimated receipts and a plan for expenditures during the fiscal year. The Illinois Constitution requires the Governor to submit a balanced budget and imposes the duty to pass a balanced budget on the General Assembly." (Sheila's note: Then how is the state more than $236 billion in debt?)