It turns out that Pennsylvania is broke, and folks would rather spend their money on Illinois' politicians. Nobody wanted to listen to us back in November 2008 when we projected the budget deficit would be north of $2 billion and could hit $3 billion. Gov. Ed Rendell snuck in an admission - somewhere between hosting an Eagles game and vacationing in Arizona - that the deficit was now $1.9 billion.

No matter. The budget will still wallow under the lard of "new management." Even though it's the law, here are this year's excuses for the budget impasse.

10. No COLA means more overtime per diems. Legal or not, "the man" needs to grow his legal defense fund. Silly taxpayer. Nobody pays attention to the Constitution in the Capitol.

9. According to the Department of Education, the June budget calendar has been expanded to 45 days.

8. Time isn't money when you're an elected official.

7. The DEP discloses that there is actually something in the water at the Capitol - it's called greed.

6. Work release won't let Sen. Victor Fumo out after dark.

5. Chief Justice Ronald Castille will demand a raise for all naked judicial statues.

4. Rep. John Perzel's cows refuse to be made into pork.

3. Sen. Bob Mellow moves up his golf fundraisers to July.

2. Session will be postponed due to complications in Rep. Bill DeWeese's ethics transplant. Turns out the organ donor - Rep. Dan Surra - already traded in his conscience.

1. Gov. Rendell will be in Hollywood to star in film directed by Norman Hsu and produced by Lionsgate. The film - "Pay to Play" - is a rags-to-riches story about a city kid who climbs the corporate ladder and becomes the cult leader of the world's largest frozen cheese steak company.

Eric Epstein is a watchdog and advocate for consumers, good government and safe energy. For more about Epstein, click here.