It's transparency that tells you whether that $31 Billion is an actual surplus, or whether there are huge off-balance sheet liabilities hiding in that state bud

It's transparency that tells you whether that $31 Billion is an actual surplus, or whether there are huge off-balance sheet liabilities hiding in that state budget -- e.g. future pension obligations and the like, as well as mandated spending on other initiatives, or long term contracts signed by the state which require spending.