BELT-TIGHTENING WORKED FOR SCHOOL DISTRICT

Living within your means can be trying at times. That applies to both personal budgets and governmental spending. Heck, the biggest offender of overspending is the federal government, which counts its deficits in the trillions of dollars.

For the past three years, the Cape Girardeau School District has been spending more than it receives. But this deficit-spending pattern has finally come to a close. Financially, the district ended its most recent fiscal year June 30 on a high note.

It hasn't been easy and may have come at a heavy price. Staff and community hard feelings over belt-tightening and budget cuts may have contributed to a turnover in the administration. But former superintendent Dr. Dan Tallent deserves considerable credit in helping the district improve its spending habits.

The Cape Girardeau School Board and others who had a hand in this difficult turnaround should pat themselves on the back for facing up to the situation. Fund balances are finally back within state-recommended limits for the first time in two years.

Missouri's Department of Elementary and Secondary Education mandates that districts keep 10 percent of what is spent during a fiscal year as a balance in its operating fund. In this way, the district can handle unexpected emergencies. That general fund is used to pay most of the bills.

In 1997, Cape's operating fund balance was 7.3 percent of spending. Last year, the fund balances edged higher to 9.4 percent. But this year the district ended the year with 12 percent of total expenditures in the operating fund. That translates to about $2.6 million out of a $23 million-plus budget. The growth in the balances is attributed to a combination of increased revenue and decreased spending. The district has also placed an increase emphasis on financial planning.

Not everyone agreed with the cuts that were made. But school officials took the responsible -- if not more difficult -- road to alter the district's pattern of deficit spending.

Face it: Budget cutting is thankless work. That's why Congress won't curb its reckless pattern of overspending. Most people support cutbacks only when their programs are not affected. But responsible budget cutting means there are no sacred cows.

This financial achievement may be bittersweet for the Cape Girardeau School District. But taxpayers should appreciate the fact the district and its leadership bit the bullet and put school district finances back into the black.