This flow chart depicts a long and complex process covering the planning, proposal, deliberation, adoption and implementation of each two-year budget in Texas. The process begins at the top of the flow chart with budget instructions sent to all agencies, followed by the submission of budget requests by the agencies to the Legislative Budget Board (LBB) and the Governors Office of Budget Planning and Policy (GOBPP). From here the process splits into two parallel tracks as the LBB and GOBPP hold separate hearings and prepare their own recommendations for the budget. The two tracks come together with the LBB's submission to the legislature of a proposed budget. The process splits for a second time into two parallel tracks as each chamber of the legislature send the proposed budget to their respective budget committees and subcommittees, which in turn hold hearings and mark up (make changes to) the budget bill. The process comes together as the conference committee of legislators from both chambers works to fix areas of disagreement between the two versions of the budget bill. The process splits a third and final time as each chamber votes up or down (no changes allowed) on the final conference committee version of the bill. Finally the process comes together on last time as the approved budget bill is sent to the executive branch. Here it goes through three successive steps. First the comptroller must certify that there is sufficient revenue to cover the cost of the budget. If the budget is certified, it is sent to the governor for approval. After approval, it is sent to the various agencies for implementation. This is the last step depicted in this flow chart.