Heading into Gov. Tim Kaine's State of the Commonwealth address tonight — the symbolic start to the General Assembly's 60-day legislative session in Richmond — Virginians should be prepared to hear lawmakers duke it out over two numbers: $261 million and $181 million.

The $261 million represents the projected budget shortfall in the current biennial budget, which runs through June.

Kaine hopes to plug the hole by taking $261 million out of the state's $1 billion-plus rainy-day fund.

But Republicans say that's bad news and risky business.

They claim it would leave the state in a tight financial spot if the economy goes completely haywire and lawmakers should be certain they have enough money squirreled away for a major economic downturn.

Kaine counters that it makes financial sense.

The second financial flash-point centers on Kaine's proposed $78 billion biennial budget, which starts July 1.

His plan takes $181 million out of the $500 million the General Assembly set aside last year for transportation projects.

Basically, Kaine wants to defer $181 million in road projects from 2009 to 2010.

The extra money, in Kaine's view, would help offset the projected slow revenue growth of 3.3 percent in the first year of the two year budget, helping him finance initiatives that help Virginia's most needy.

The governor's budget banks on revenue growth jumping to 6.7 percent in year two.

The second-year bounce would provide enough money to return the $180 million and ensure there is enough money to pay for the remaining transportation projects lawmakers when they come on line.

— Seth McLaughlin, Virginia politics reporter, The Washington Times