Includes “… Meanwhile, in 12 states, separate or competing forecasts are developed by the executive and legislative branches. In 10 states, the executive branch is solely responsible for revenue forecasting.” (Note: The 12 states identified with separate or competing forecasts actually have a better record of truly balancing their budgets on average, and in the sense that accrual revenue exceeds accrual expenses, than the rest of the states – even though Illinois is one of those 12 states.)