By William Patrick (The Center Square), includes “Louisiana has a $1 billion budget surplus and another $1 billion in remaining American Rescue Plan funds, said Commissioner of Administration Jay Dardenne, who also is ‘optimistic’ about the state’s financial outlook for next year. … Chicago-based fiscal watchdog Truth in Accounting said Louisiana has billions of dollars in unfunded pension obligations that lawmakers are able to keep off-the-books because of deferring payments to future years.”