It may be easier to write budgets when money is plentiful than when the cupboards are bare, but that doesn't mean it comes without challenges, as lawmakers will learn tomorrow when they begin the 2007 session.

This session promises to be characterized by an embarrassment of riches, literally. Some lawmakers and officials at the State Tax Commission have been so concerned about this that they managed to end the publishing of a monthly report that compared revenues to budgeted expenses — a report that would be showing close to $500 million in excess funds at the moment. That type of news is great if you're in charge of your household budget or your company's finances. It's wonderful if you are lobbying on behalf of a special interest whose needs tend to be ignored.

But it's not too great if you're a regular taxpayer who is being squeezed for more than your elected representatives really need.

That means another tax cut is a political expediency this year. Frankly, it's hard to justify surpluses that, combined with new one-time money, will give lawmakers more than $1.6 billion in excess funds to work with this year. But the size of the cut should be determined only after important programs such as public education and transportation are properly funded, and after the needs of the state's truly disadvantaged are met. And it must be based on sound political and economic principles. Just because a particular tax is unpopular doesn't mean it should be cut instead of other taxes that may provide less reliable revenue streams.

Beyond the money questions, there are other things we hope lawmakers will tackle this year. One of these has to do with requiring greater openness at all levels of government. Two bills have been written to expand the number of public bodies subject to the Open Meetings Act. These also would clarify other parts of the law.

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We hope these are allowed to pass. School districts, in particular, have been lax about following this law in recent months, to the detriment of parents and other taxpayers. Ideally, the Open Meetings Act should be amended to include meaningful penalties for violations, as well.

Another long-overdue measure would allow some sort of private-school voucher system in Utah — a state that lags far behind in the school-choice movement. Momentum is building for vouchers that primarily would benefit the children of low-income families, giving them the kind of choice in education that currently is available only to wealthy families. With the recent death of Milton Friedman, the Nobel Prize-winning economist who championed school choice and its benefits, this would be a fitting tribute.

Most importantly, we hope lawmakers listen to their constituents and to their own instincts for common sense. For example, there is no reason to continue allowing concealed weapons on the campus of the University of Utah, including at football and basketball games. The public doesn't want this.

Public service is a privilege and a trust. When money is plentiful, lawmakers always must keep in mind whose money it is. If they do this, we have confidence that the '07 session will be a productive one.

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