As you can tell by the number of override attempts popping up across the state, this is a tough time for municipal governments - not to mention the overburdened property taxpayers.

There simply is not enough revenue to allow towns to operate and provide services in the same manner they have in the past. Something has to change - but what that is varies depending upon your point of view.

Some say adjustments must be made to Proposition 2 1/2 to allow towns to better fund their budgets. Others cite the need for increased state aid. But many believe municipal employees must accept drastic cuts to get the rising property tax back under control and still provide citizens with basic services.

This is hardly new. Public employees are used to having their very futures debated in public meetings and on the pages of newspapers. It is part of the job and comes with the territory.

Yet it is fascinating to look at how the general public sometimes views public employees and how they should be compensated. Just as fascinating is looking at how public employees see themselves. You often hear taxpayers moaning about how teachers or public safety employees continue to get raises almost every year despite difficult financial times. But is there ever a good time for public employee raises?

Towns are not businesses - they do not make a profit. In private business, employees who work hard to make the company more efficient see increased profits which they hope management will share.

It does not work that way in municipal government. There is never a profit. If you happen to do a good job and run your department for less than was budgeted, it is assumed your budget was too high to begin with.

There is almost never a surplus of funds floating around. When there is, the money is generally put away in reserve funds for that inevitable "rainy day." The phrase "run the town like a business" is often uttered, but really makes no sense and is totally impractical.

Yet at the same time, town employees seldom see their salaries reduced. Their benefits are quite good, particularly in the health insurance and pension area. Their job security, while certainly not guaranteed, tends to be better than in the private sector. After all, towns seldom go out of business.

Municipal workers are often allowed to accumulate unused sick days, which they cash in upon retirement at their highest pay rate. This alone costs municipalities a fortune.

Today, municipal employees must come to grips with the fact they are going to have to pay more for health insurance. Many have done so already. Their fellow taxpayers have had to shoulder a growing burden as costs have skyrocketed. It is high time the employees had to accept their share of that burden.

And that does not mean paying more in health insurance but offsetting it with a salary increase. That is simply the old shell game with taxpayers as the dupe.

It is very difficult to increase the employee share of health insurance because of collective bargaining laws and court decisions clearly slanted in favor of the unions. Collective bargaining sessions take place in private, usually at the demand of the unions, so the public does not see the whole picture.

At the same time, taxpayers must realize municipal employees do not work for their towns out of the goodness of their hearts. One taxpayer recently decried the raise given the school superintendent in his town. "With all the cuts and budget reductions, why not forgo the raise?" he asked.

My reply was - why? Is it fair to consistently ask for more work with less staff under more difficult circumstances with no raise? Don't they have families to feed like us? Does being public employees mean they forgo the right to be paid fairly?

Clearly, employees are going to have to take some hits in these difficult times - and they should. Union contracts need to be looked at in a new light.

Public employees are not the biggest problem here, but they are going to have to be a large part of the solution.

BILL GOUVEIA is a local columnist and longtime local town official. His column appears every Saturday, and you may respond to him at aninsidelook@aol.com.