The last-minute struggles with the Methuen budget are a reminder of why many taxpayers lack confidence in their public officials.

Methuen, as has nearly every other community, has struggled to balance its budget for the new fiscal year that begins today. The city early on faced a $4 million deficit. Mayor William Manzi said he needed a number of concessions from public employee unions to balance the budget and avoid as many as 45 layoffs.

The city's municipal unions delivered, much to their credit. Several of the nine municipal employee unions and department heads took 10 percent pay cuts.

But there was no such civic spiritedness on the school side.

Superintendent Jeanne Whitten called on the teachers union to defer their contracted pay raises to help her balance the $57.6 million school budget. The response was a flat-out refusal.

Nor was the School Department leadership particularly devoted to helping the city get though a difficult time. While municipal department heads took 10-percent pay cuts, most school administrators, including Whitten, accepted just a pay freeze. Two school administrators who are taking on expanded duties are slated for raises.

Whitten had said that without the pay freeze for teachers, she would have to lay off four physical education teachers, 13 program assistants, and 10 custodians. Also to be cut were 14 assistant athletic coaches who work part time and receive stipends. Two music teacher jobs were to be left open.

But after howls of protest from some school supporters, the City Council rejected the proposed school budget. Whitten and the School Committee went back to the drawing board and Monday night restored all the physical education and music positions. Whitten also said she plans to save as many program assistants and custodians as possible. How? By cutting from "other areas."

Whitten said she also hopes to save $200,000 on energy costs over the year in part by turning down thermostats.

So a school budget that days ago required either layoffs or pay concessions to work is now being balanced by hope for a mild winter and savings from "other areas."

The school budget, in short, is based on fantasy.

Is it any wonder that the taxpayers do not trust their leaders' pronouncements?

At some point in the coming year, if the hoped-for mild winter does not materialize, the Methuen school system will have to pay its energy bills or the lights will go out. When that time comes, we're sure the money will be "found" somewhere. Teachers refuse to step up and share the financial pain with their fellow city workers and taxpayers. Promised "devastating" job cuts vanish overnight, as if by the waving of a magic wand. A budget is brought into balance by "hope."

Taxpayers, who must foot the bill for all of this nonsense, should be fed up.