Every year, the legislature and the Governor must approve a balanced budget by the end of the legislative session. This process is always a tedious and difficult one, and this year, they only have 80 days to do it. Some years the process is easier than others. In fiscal year 2008, legislators had a relatively easy time dealing with the $137.1 million budget gap. This year, Governor Culver and the legislature has their work cut out for them. They must deal with the largest budget gap in the state's history.