Legerdemain

/ˌlɛdʒ.ɚ.dəˈmeɪn/ noun hard

Skillful deception or trickery, especially sleight of hand.

The budget's surplus turned out to be pure legerdemain, achieved by delaying bills into the next fiscal year.

Memory Trick

From French 'léger de main,' light of hand — a magician's quick hands and quicker trickery.