Republican gubernatorial candidate Doug Gross says Democrat Governor Tom Vilsack has created a one billion dollar state budget deficit.Gross says he’s crunched the numbers, and the state has taken money from special funds set aside for one thing, and used that money, instead, for things like teacher salaries and Medicaid, which provides health insurance to the poor.Gross says Governor Vilsack needs to face the reality of the budget situation, as the money taken out of all those special funds must be repaid. Gross says if he’s elected, he’ll drastically reorganize state government and put new limits on state spending.Vilsack campaign spokesman Joe Householder calls the one billion dollar figure a “completely made up number.” Householder says Gross was “busted for cooking the books” when he was Governor Branstad’s chief of staff and the state used accounting tricks to cover up a real deficit.