As governments struggle to find money to pay their expenses, they may have to slaughter a few sacred cows.

So what are those sacred cows?

Free or nearly free health insurance for state employees and low-cost college tuition are two instances.

Iowa is one of a handful of states that covers employee benefits. That's what makes a state job a plum in such hard economic times.

Unfortunately, with the state eyeing a 10 percent budget cut, state employees are increasingly nervous about where the guillotine is going to fall next.

The same goes for college tuition rates.

At Iowa State University, for example, the total estimated expenses for one year's tuition, fees, books, room and board is estimated at $13,854 not including spending money. One has to ask the question of whether a recent college graduate will be able to pay rent, utilities and groceries for that amount. That could be a very hard push. In addition, the student is receiving a world-class education.

Or go to California, a state beset by the worst budget problems probably in its history, and the situation is even more drastic. At Alameda Community College, students pay an enrollment fee of $26 a unit plus campus user fee of $2 a semester, transit pass of $31 a semester and student representation fee of $1 a person.

And, at UCLA, one of the premier universities in the country, in-state tuition and fees are $9,736.13 a year for undergraduate students.

In determining financial aid, students and/or their parents are responsible for a portion, with grants, scholarships and loans often covering most if not all the cost. Those costs, however, do not cover the real cost of funding an education. Tax dollars make up the difference.

Like state-funded benefits, for many years, access to higher education was considered an entitlement.

However, one wonders how long that can continue.

Iowa also used to assess a state park admission fee which it no longer charges. Perhaps that, too, may get attention in the next legislative session.

One obvious advantage of the pay-as-you-go system is that only users pay for the services they use. We'll just have to see how the legislature deals with the issue in January.