Governor Pat Quinn is crowing that Illinois’ pile of overdue bills has dropped to $3.9 billion.  The Democrat said Monday it’s the lowest since he took office in 2009.  It topped out in 2010 at $9.9 billion.  But the governor’s office does not count health care bills until they’re past due.  Comptroller Judy Baar Topinka, a Republican, includes Medicaid invoices as soon as the state is billed.  That takes the total backlog to $4.4 billion.  Quinn says his “tough decisions” helped draw down the backlog.  He says the state “is in a stronger financial position than we were five years ago and we have more work to do.”  The governor’s office says the typical backlog, based on a 30-day billing standard, is about $2.2 billion.