Budget numbers can be daunting (and really, really big), but the actual math is fairly simple. The real challenge is not addition and subtraction; instead, it’s more like that children’s puzzle where you try to fit round pegs in round holes, square pegs in square holes, and hope in the end that all the pieces fit somewhere.

When the 2009 Legislature convened, budget writers faced a general revenue shortfall of roughly $5 billion. Washington soon offered us gifts beyond our wildest dreams: a $16 billion stimulus package. Half of the money was clearly restricted, but with a bit ...

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