With four days to go before Utah's 104 tired lawmakers adjourn "sine die" and go home, several big issues have yet to be resolved. Here is our take on some of the final activities of the Legislature:

Have the governor and the Legislature really balanced the state budget, or is there some "smoke and mirrors" in the use of one-time federal stimulus monies?

Webb: Given the dire circumstances and the enormous economic uncertainties, lawmakers and the governor have done a very good job of balancing the budget. In such tumultuous times, it's nearly impossible to accurately forecast state income 18 months ahead, as lawmakers must do. Therefore, they have saved rainy day money for future shortfalls, cut state budgets aggressively but prudently, preserving core missions and most programs, and used federal money to "backfill" in a few places. One can always argue that legislators cut too deeply or relied too much on federal money. But given the enormous challenges, they found the right balance, and we have a solid, fair budget.

Pignanelli: "It's clearly a budget. It's got a lot of numbers in it." — President George W. Bush

Actually, there is more prayer and crossed fingers in the budget than smoke and mirrors. Most lawmakers share the fright of their constituents in that they cannot see the bottom of this free-fall economy. (Gov. Jon Huntsman Jr. is clearly scared.) So lawmakers are hoping for revenue decreases leveling off at some point this year. Also, while there is consternation about the federal stimulus package, state officials are eagerly using the funds for one-time expenditures that would have been cut otherwise, although the stimulus has prevented additional cuts and fee increases. Nancy Pelosi and Barack Obama should not expect any thank-you notes from Utahns.

What is the likelihood of a tax increase (fuel, cigarette, restore sales tax on food) now or in a special session later this year?

Pignanelli: You can bet on a tax increase for all the vices and perhaps even food (and they would tax gambling if that were legal). The question is when. Cigarettes are likely to get hammered this session. If the economy continues to crater, legislators will be spending this summer's special sessions developing "revenue enhancements" from liquor consumption, unprocessed food, gasoline and other creative devices.