(Editorial - Graphic Illustration - MetroCreativeConnection)

How many of us had a good idea how much we would be receiving with our tax refunds, and had already mentally spent that money before it arrived? We can’t blame state government for being in the same boat, as an “April surprise” arrived in the form of the largest single month of tax collections above estimates.

More than $237 million in surplus revenue has come in, with two months remaining in the fiscal year. But during its regular session, the legislature approved more than $126.2 million in supplemental appropriations using one-time money through available surplus collections to that point. That leaves just $110.8 million in unappropriated surplus.

“Today’s revenue projections are good news for West Virginia, as the additional expected revenue will help us address future fiscal challenges,” Gov. Patrick Morrisey said in a statement last week. “With our known challenges with (Public Employees Insurance Agency) and potential changes in federal spending and tax policies, we need to be conservative in our own state budget planning and maintain a healthy reserve.”

Taking care of our own business as we adjust to those changes in federal spending will be essential. It is encouraging to know Morrisey is thinking about that.

There will be difficult decisions. That looks unavoidable.

So, as state government looks to continue to serve the needs of all West Virginians, Morrisey’s “cautious and prudent approach” must be maintained, even as it is balanced with picking up where federal funding leaves off on the essentials. That is going to include coming to an agreement on what, exactly, is essential.

Maintaining a healthy reserve is admirable. But having gotten a peek at what lies ahead, Morrisey and lawmakers will have to remember who they were elected to serve when they’re thinking about when and how to spend some of it.