Let's call Illinois' "balanced budget" what it really is - dishonest government. And it's a bipartisan effort played by Republicans and Democrats going back at least two decades.

The annual announcement is always the same. "We have a balanced budget." That's because the state's Constitution requires a balanced budget.

The outcome hasn't changed - bills that would put the budget in the red are not paid until the next fiscal year. And the same thing happens at the end of that fiscal year.

Politicians make a shell game out of budgeting.

We'd suggest changing the Constitution to say "in determining a balanced budget and/or actual income, the state must use the principals of Generally Accepted Accounting Principals (GAAP)."

This means they would have to account for expenses when they are incurred, not wait until they are paid. But politicians would find a way around that wording, too. People bent on deceiving the public always seem to find a loophole.

"What was originally intended as a way to just allow the state to pay bills that kind of trickle in at the close of the fiscal year ends up being manipulated to balance the budget," Illinois Comptroller Dan Hynes said.

Hynes said the deficit for the fiscal year ending June 30, 2005 (the latest figures), was more than $3 billion.

That is $3 billion in overdue Medicaid bills from hospitals, doctors, pharmacies, nursing homes and other health-care providers.

The state is taking advantage of a legal loophole that says Medicaid bills don't have to be paid within the two-month "lapse period" at the end of the state's fiscal year. Most other bills have to be paid before Aug. 31 and assigned to the fiscal year in which the debt occurred.

Budget Director John Filan said: "I think year-to-year we're doing a better and better job. -" Are lower deficits really considered doing better?

"It is a problem and it is growing," is Hynes' assessment.

Gov. Rod Blagojevich said the budget for this fiscal year, which began July 1, is balanced. We don't believe it.

Blagojevich is fond of telling people he inherited a financial "mess" from former Gov. George Ryan. "It was $5 billion when we came in. This year the deficit is zero." The fiscal 2003 deficit was actually $4.17 billion, according to Hynes' figures. And although the budget was approved in Ryan's final months, Blagojevich operated within it for five months. So, it is easy for him to blame all of the deficit on Ryan.

So what has Blagojevich done besides brag about saving money? In his first year full year, his administration had a $2.49 billion deficit that ballooned to $3 billion in fiscal 2005.

We're anxiously awaiting the fiscal 2006 report, which won't be available until winter - after this fall's election, naturally.

Just don't buy that "balanced budget" baloney.