Gov. Nathan Deal's budget for the coming fiscal year plans for both revenue growth and new spending.

What it doesn't take into account is Deal's proposal for more than a hundred million dollars in lost revenue if lawmakers follow through with his proposal to eliminate a sales tax charged on energy use in manufacturing.

Deal is still "working with House and Senate leadership" on his tax proposals, said Debbie Dlugolenski, the director of the governor's office of planning and budget, and hasn't yet decided where the state would make up some $140 million in revenue if it does away with an energy sales tax charged to manufacturers.

The State Personnel Administration was one of 37 programs in the state that faced a "zero-based" budgeting process this year, Dlugolenski said.

The process, which analyzes the responsibilities of an agency as they are mandated by law, whether other agencies duplicate those duties and how much each should cost.

Dlugolenski said this year's process reduced the agencies' budgets by a total of $9 million, and said the governor's office plans to analyze more agencies using the process next year.