The timing of state budgets generally occurs during the summer months, since almost all states have a fiscal year that begins on July 1^st. This is the single most important job for a state government to accomplish each year: prioritizing public priorities by allocating precious tax dollars amongst competing claims by lawmakers, special interests and citizens. To complicate the issue, almost every state has some provision requiring the passage of a balanced budget, meaning the state cannot spend more than it collects in revenue. This restriction, and the generally complicated nature of budgeting for a state, has tempted some lawmakers into using gimmicks to fill accounting holes and mollify certain constituencies.