Illinois’ budgetary mess preceded Gov. Bruce Rauner’s tenure, with years of gimmicks, borrowing and broken promises.

While the Better Government Association has claimed Illinois’ budget contains no fat to trim, a deeper analysis reveals the state has many areas of expensive inefficiency to reform in state and local government costs, the Medicaid program and K-12 education.

About two-thirds of state revenue comes from income and sales taxes.

Illinois lawmakers should heed Moody’s Investors Service’s warnings about the state’s precarious economic health and dire fiscal situation and enact major structural spending reforms to balance the budget.

Despite Illinois’ billions in deficit spending and skyrocketing debt, the Illinois House of Representatives passed House Bill 278, which would transfer an additional $300 million per year of state income tax funds to local governments, continuing to prop up local overspending that fuels high property taxes.

Between 2014 and 2016, Illinois’ Medicaid expansion cost $4.6 billion more than its supporters had forecasted, crowding out services for Illinois’ most vulnerable residents.

The Senate’s “grand bargain” contains a one-year spending “cap” that won’t improve fiscal responsibility. A real cap must come with structural spending reforms to return spending to a level that taxpayers can afford.

More than half of Illinois voters want lawmakers to balance the budget by only cutting state spending.