According to current Pennsylvania law, 25 percent of the general fund's projected year-end balance must be transferred to the state's Rainy Day Fund, which is geared toward maintaining the commonwealth's service level in the event of revenue shortfalls.

The fact that a newly disclosed, closely guarded - and becoming increasingly controversial - $135 million legislative surplus account apparently isn't contributing to the emergency fund's balance should evoke outrage on the part of state taxpayers, beyond the fact that the fund exists at all.

Indeed, the fund shouldn't exist. All unused money at the end of each fiscal year - from the standpoint of the legislature and all other departments - should revert to the general fund, with 25 percent of surplus money being saved for a "rainy day."

Instead, over the years beginning during the gubernatorial term of either Richard Thornburgh or Robert P. Casey - lawmakers disagree on when - the General Assembly began setting aside a stash of public cash to help keep it free from leverage by the administration in power. Casey had attempted to gain leverage during a dispute by striking the legislature's operating budget.

Others say it was a showdown between Thornburgh and the General Assembly that led to the birth of the fund.

"We decided to maintain a surplus so the governor couldn't hold a legislature hostage," Michael Long, chief of staff to Senate President Pro Tempore Robert C. Jubelirer, told a Pittsburgh newspaper recently.

Regardless of when, the fund balance currently is $135 million, and the fund has been listed as the source of "unvouchered expense" payments enabling lawmakers to receive the pay hike they approved July 7 immediately, rather than adhere to the state constitution's requirement that the pay raise not go into effect until after the November 2006 general election.

A decade ago, the legislative surplus account had a balance of more than $100 million, and during fiscal year 2000-01, the Rainy Day Fund had a balance of about $1.1 billion.

Then with the state's fiscal fortunes starting to decline in the 2001-02 fiscal year, the Rainy Day Fund began to be tapped. In 2002-03, the fund's balance fell to below $100 million, while lawmakers had more than that stashed away as "hostage insurance" that they chose not to release for the taxpayers' benefit.

Since the days of the big Rainy Day Fund surplus, lawmakers have increased the state's personal income tax and they have produced another major local-tax-reform blunder - one over which they should hang their heads in shame.

The existence of the legislature's surplus fund and its behemoth size should cause all Pennsylvanians to ponder what other sleazy goings-on are happening at the state capital. And, where are Butler County lawmakers amid this abuse of taxpayers?