(Editorial - Graphic Illustration - MetroCreativeConnection)

Mirroring the landscape of the state itself, monthly tax collection figures can be a matter of ups and downs in West Virginia. The trick is for state officials not to go overboard when there are ups and not to be surprised when there are downs.

Last month, we got an “April surprise” in the form of tax collections 26.8% above estimates. May’s numbers, however, came in shy of projections — $154,000 below what revenue officials had expected. (While some segments continued to be up, May personal income tax collections were 6.5% below the estimate for the month).

An overall surplus is still expected at the end of the fiscal year, but most of that money is already spoken for. When July 1 rolls around, the bulk of the expected $236.9 million surplus will already have been spent.

That is reasonable, of course. Once it was evident some surplus would be available, Gov. Patrick Morrisey and lawmakers appropriated funds for important line items such as the Department of Human Services Medical Services and the Division of Highways.

So, as we start at square one in July, the folks in Charleston will have to heed Morrisey’s words.

“Last month’s General Revenue Fund collections show that we must remain vigilant and focus on ensuring financial stability,” he said when May’s collection numbers were announced. “We will continue to make fiscally responsible decisions to set up West Virginia for a prosperous future.”

It is difficult for elected officials and bureaucrats to walk the line between providing what taxpayers expect from their money, and doing so while being vigilant against fraud, waste and abuse. Vigilance will, indeed, be the key.