Creating a budget may be described as matching calculated guesses with harsh realities.
Missouri's budget process for the coming fiscal year began with Democratic Gov. Jay Nixon and Republican legislative majorities disagreeing on revenue estimates - their calculated guesses.
The disagreement, however, is about more than partisanship; it also is about control of spending.
In a Perspective on Monday's Opinion Page, state Sen. Mike Kehoe reminded readers of some elementary, but important, budget considerations.
He wrote: "Each year the Legislature has one, and only one, thing that it must do: pass a budget. ... Based upon my experiences as a small business owner and in my household, it has always proved prudent to craft a budget using more conservative estimates. Government is not an exception to this rule, especially when the governor has the sole discretion on withholdings if revenue realities do not match optimistic estimates."
Although the Legislature is required to pass a budget, the state Constitution requires the governor to balance the budget.
The governor may withhold spending to make sure the budget is balanced, but he may not increase spending beyond what has been authorized by lawmakers.
Consequently, if conservative budgeting aligns with conservative revenue estimates, the Legislature's budget prevails.
But if lawmakers authorize spending that exceeds revenues, the governor gains greater budget discretion through his power to withhold excess spending.
The governor's power to withhold spending has been a topic of debate, and litigation, in the past. A recent lawsuit on the issue by State Auditor Tom Schweich was turned away by the Missouri Supreme Court on the grounds that he didn't have the legal standing to bring the suit.
Until the issue is settled, expect lawmakers to favor conservative revenue estimates so they retain control of the budget and their programs are not subject to gubernatorial withholding.