The Public Affairs Research Council of Louisiana has a new commentary out. Its title: “The Budget is a Real Piece of Work.”

The commentary comes as the Legislature’s end approaches and efforts on-going to balance a state budget that started out $1.6 billion out of whack.

“As the Legislature attempt to piece together something resembling a balanced budget, the puzzle that is taking shape is likely to create new problems for state government and require further adjustments during the next year,” PAR wrote.

“Lawmakers can be given credit for facing up to some tough decisions this session. But they and the governor contributed to the circumstances over time that led to this crisis situation.”

PAR also warns that the state may face a “a large disparity between the budget passed this session and the real accounting of revenue and spending that takes place over the next fiscal year.”

The estimates of savings from various tax bills may be unreliable because “there are so many unknowns” that the Legislative Fiscal Office says it cannot be confident in its projections, PAR said.

PAR wrote that legislators have “awakened to the expensive and unlimited tax credit programs that have grown sharply in recent years” and that’s a good thing.