Pennsylvania lawmakers' discussion about using some or all of the money in the commonwealth's Rainy Day Fund to deal with the state's worsening budget problems is appropriate. There should be a well-thought-out plan of action before any money is removed from the fund.

But the overriding opinion should be that the Rainy Day Fund must be tapped only as a last resort. That means none of the $750 million currently in the fund should be removed until later in the fiscal year — or until the end of the fiscal year when the final 2009-10 budget numbers are in place and it is determined that the money definitely is needed. The only exception would be at a time when the state were running out of money for necessary obligations.

Removing the money before absolutely necessary would be a temptation for lawmakers and the Rendell administration not to exact cuts in certain favored programs where cuts are available. This is a time when no possible savings should be ignored.

It's also right for lawmakers and taxpayers to keep in mind that the General Assembly's $200 million-plus surplus fund — established in the 1990s to protect the Legislature should a dispute arise with a governor — should not be off-limits in terms of helping to overcome the current budget woes.

In fact, that money should be tapped before the Rainy Day Fund.

This is no time for Legislature protection funds. The priority should be taxpayers' best financial interests.

Keeping that Legislature surplus money in place, thus contributing to a scenario where a tax increase might be necessary, does not meet the objective of acting on behalf of taxpayers' best interests.

Sen. Jane Orie, R-40th, is one of the lawmakers who has put the situation into proper perspective.

"We should keep (Rainy Day) money there, because we don't know how long we will be in this economic climate," Orie said.

She spoke on behalf of "efficient cuts where there is fat in the budget," as well as making cuts in some of the new programs that the Legislature has started.

Regarding the Rainy Day Fund, Orie said, "That is something you should always have available." However, with the crisis worsening, the day might come when saving the money might be impossible.

But now isn't the right time for spending it, with nearly seven months in the current budget year still remaining.

Through October, Pennsylvania state government revenue collections reportedly were behind by 7 percent. Officials said if that didn't change in the months ahead, the state would face a deficit of nearly $2 billion when the fiscal year ends on June 30.

An easy resolution of the state's budget problems doesn't appear possible at this juncture, but concerted belt-tightening now could avert a much more serious dilemma as the fiscal year winds down.

The state is fortunate to have the Rainy Day money available as a last resort. And "last resort" should be the ruling guideline over whether — and how much — money is removed from the fund.