From the point of view of Gov. Huntsman and the Legislature, this is going to be another challenging budget year.

To the casual observer, it may be hard to see what is so challenging. The state is awash in green, with a $1.6 billion in surplus. Most of us would love to face that kind of challenge.

But Brigham Young's declaration that wealth is the greatest trial one can go through rings especially true in Utah. Government appropriators will say, almost to a person, that a deficit is easier to manage than a surplus. When money is tight and everybody knows it, department heads will tighten their belts and make more modest demands on the state's coffers. However, in a surplus season, people grab for as much as they can get. They put together wish lists that would put the greediest Santa letter to shame.

The challenge in a surplus year is how to use the money for the greatest public good. And everybody's got an opinion. Tax cutting always leads the list on grounds that the government took too much and taxpayers should get it back.

In truth, surpluses are usually the result of mistaken estimates of economic growth in a future year. We have good estimators, but it's not an easy task to predict what the economy will do 18 months hence. Sometimes the analysts get lucky and the economy does better than expected; at other times, money comes up short.

The old Bible story of Joseph in Egypt (he was second in command to the pharaoh) provides a good guide for modern-day management of the people's money. During a year of plenty, the best thing to do is to invest. Build up in vital categories to fortify the state against a future economic downturn -- a downturn which will come sooner or later.

Gov. Huntsman's budget proposal follows a generally wise course. The Legislature would do well to follow his lead, with one major exception: The state should not return any of the surplus in the form of a refund or tax cut. It should invest the money. All of it. Every nickel.

And then the people should thank them for their foresight.

On other budgetary matters, the governor's vision seems clear. His plan calls for using $100 million to lower the flat income tax rate from 5.3 percent to 5 percent, which would make Utah more competitive with Colorado and Arizona for attracting businesses. Huntsman is emphasizing public education, construction and renovation of state buildings and addressing issues such as open space and transportation.

The governor seeks to put $250 million into the Centennial Highway Fund to complete road projects around the state, with $40 million to acquire rights of way for new roads while prices are relatively low.

While the Utah Taxpayers Association sees the $10.7 billion budget as irresponsible government growth, it isn't. Irresponsible growth would entail the addition of employees and expansion of departments. It would mean spending money on less than crucial programs. It would be irresponsible to hand a few bucks back to taxpayers, who haven't really missed it.

In truth, investing the surplus is the most responsible course of all. Utah's population is growing, whether we like it or not, and there is no way to stop it. We are going to grow. The only question is whether we grow well or grow badly. Expecting to manage 21st century Utah with the budgets of the 1980s or 1990s is irresponsible.

Unless steps are taken now to protect our future, Utah's growing population will eventually break the public school system, choke our streets and gobble up the open land where roads are needed. Waiting until the crises are upon us is irresponsible. Waiting to reconstruct roads, buy transportation corridors or install mass transit only increases the cost. Poor planning also degrades the state's economy, which hurts everyone.

We hope Huntsman will get legislators to see the wisdom of using the surplus to enhance the state's quality of life rather than squandering it on quick, meaningless giveaways.