• The state budget is initially written by the House Ways and Means Committee, chaired by state Rep. Bobby Harrell, R-Charleston. The committee is free to include or ignore the governor’s proposal as it sees fit. The committee also reviews spending requests from state agencies.

• The committee’s proposal then is debated in the House. A revised budget is then sent to the Senate.

• The Senate uses the House plan as a base to formulate its own proposal.

• A conference committee works out differences in the House and Senate budgets. Both houses must approve that plan.

• The approved budget then goes to the governor, who has the authority to veto specific lines in the budget.