The new Republican State Auditor stops short of calling Democrat Governor Tom Vilsack’s budget illegal, but he has some major concerns State Auditor Dave Vaught — like how) says the Governor’s budget plan for next year fails to repay 400-million dollars in money borrowed from special funds to help balance the state budget this year. Vaught says it’s difficult to balance the budget in tough economy times, and he says he’s not “naive enough” to think all the money borrowed can be repaid in one year. But Vaught says it’s important to outline the repayment schedule, and ensure the special funds start functioning again as they were intended. He says people impacted by the shifts will have a concern.Two years ago, former State Auditor Richard Johnson said the budget plan Vilsack presented to legislators was illegal, but Vaught isn’t making that kind of declaration.Vaught says if the legal changes Vilsack proposes are made, then his budget plan does meet all the legal requirements. Vaught, who is just beginning his first term as State Auditor, says he intends to be a watchdog for taxpayers and will also offer a critical review of the budget plan the Republican legislature develops.