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The borrowed funds have to be paid back in 18 months and critics of the move, like government watchdog group the Institute for Truth in Accounting, says with the MAP grant funding, the governor and lawmakers are 'robbing Peter to pay Paul.'

"We either need to raise revenue somehow, or we need to cut expenditures. Switching money from one pocket to the other is not going to solve it," said the Institute's Sheila Weinberg.