As the City of Natchez and Adams County prepare their two budgets for the new fiscal year, words from high school literature class come to mind — “It was the best of times, it was the worst of times, it was the age of foolishness, it was the epoch of belief …”

The words, as you may recall, are the opening lines of Charles Dickens’ historical novel, “A Tale of Two Cities.”

While Natchez and Adams County are just about as far removed from 18th century London and Paris as one can imagine, the comparative lines certainly apply.

Natchez is nearly finished with its annual budgeting debacle. Each year, it seems, the budgeting process becomes an enormous tug-of-war to get an accurate picture of the city’s true financial position. First the city appears broke; then lo and behold, it has a pile of money.

Alderman Mark Fortenbery, who typically comes at such things with a fairly common-sense approach, said the city’s budget would get a “C” letter grade, average.

Alderman Tony Fields said the budget would need revisions as soon as it is adopted in the coming weeks.

We hope Fields, Fortenbery and others in the city’s leadership will push hard to make the “C” become a “B” with a goal of getting an “A.”

Across State Street from City Hall, the Adams County Board of Supervisors seems to have their financial house in good order.

Several years after allowing the county’s general fund balance to dip so low that the county’s bond rating was lowered, the county’s funds appear to be well accounted for at the moment.

The county proves that with good, careful fiscal management, spending control and perhaps a bit of good fortune, even the worst of fiscal times can be turned around in the blink of an eye.