By the end of this fiscal year, West Virginia’s state budget may be $100 million out of balance. The state fund earmarked to repair and improve highways, not in good condition for years, is growing worse. Approval of gambling casinos in Ohio will drain money from Mountain State coffers. And legislators still have not devised ways to help cities and towns with beleaguered municipal pension plans or school districts with teacher retirement programs that are drowning in debt. Yet West Virginia’s state finances are among the most healthy in the nation. Good heavens! In many respects, state government’s financial position is good. As we have pointed out many times, that is a credit to the leadership of governors and legislators for several years. We do not even like to imagine the mess our state would be in had they not made the difficult, politically unpopular, yet prudent, decisions they did. That does not change the fact that, as noted above, storm clouds are gathering. Gov. Joe Manchin and lawmakers should be looking for fiscal umbrellas — right now. Protecting our state from a perfect storm of financial trouble will not be easy. Any one of the concerns listed at the beginning of this editorial would be enough to unnerve even the most creative, intelligent fiscal planner. Fortunately, Manchin and lawmakers have not been sitting idle. The governor already is suggesting cuts in state spending.