Here is what they did:
First, the General Assembly demanded that businesses remit to the state in June tax receipts that ordinarily would have been paid in July, after the new budget year began. (Former Gov. Tim Kaine, in the budget he proposed just before leaving office, came up with this gimmick.)
This allowed the bean counters to treat $227 million that ordinarily would have been booked as 2011 revenue (the current budget year) as money that came in the 2010 budget year
That wipes out any so-called "surplus" right there. But it's actually worse than that..