Saskatchewan's taxpayers can be forgiven for being disappointed in the provincial government for the 2005 budget.

There is disappointment on many fronts, and for good reason: this budget, more than many recent budgets, held much promise for wise spending of dollars to relieve some of the sacrifice and pain of the recent past.

Unlike many years, the province was said to take in more than $1 billion more than they had forecast would come in, both through increased federal funding and through increased royalties from the high price of oil.

The previous year, Saskatchewan residents had to tighten the belt and take on extra costs through a one-per-cent hike in the sales tax, along with higher fees such as the so-called "wiener tax" in the form of new, higher fees in the provincial parks.

A very healthy, robust year for revenues comes along, and nothing was given back or reduced: there are no new tax increases, but by the same token, there were no tax cuts either. For businesses, this means a continuation of one of the highest taxation levels in Canada.

In addition, provincial workers, including teachers and health care unions, such as SUN, were seeking some sign that the NDP's outmoded wage increase policy (of one per cent this year) would be scrapped with the new monies in hand. They came away sorely disappointed.

Farmers are entering one of the toughest years they've ever experienced in history, with some being told by banks they won't be loaned any money for seeding. Beef producers are still languishing with the U.S. border remaining closed for the indefinite future. Was any hope of any kind extended to them, even after several major farm leaders said they are in crisis? No, and this province's biggest industry came away sorely disappointed.

Municipalities as a group asked for $10 million more in revenue sharing so there wouldn't have to be tax hikes at the local level; again, they came away sorely disappointed, with nothing in place but a pledge to sit down and work out a plan with SUMA and SARM for future revenue-sharing.

The province made much of a seven-per-cent increase in funding to both health care and education, but in the latter department, none of that extra money went to K-12 education where it's needed. Not only will school boards be disappointed, but if our teachers scale back their services or walk out on strike, our students will also be disappointed, especially Grade 12 students who have plans to graduate.

Taken altogether, there is very little to cheer about in this budget. As Weyburn's mayor and the president of SUMA commented, with all the budgets he has attended at the Legislature, rarely has he ever seen virtually every group come away disappointed, as he did with this budget.

The observation could be made, if some relief and help can't be found in a year with good revenues, what is the province going to do when the revenues aren't there? Now was the time to act and provide for needs and holes in programs and services, and it didn't happen. - G.N.