As a new year begins, people often resolve to do better. Some may vow to start exercising more; others may plan to get a better handle on their finances.

We’d like to see others take a cue and adopt some New Year’s resolutions, as well. Let’s begin with our state legislators, who will soon be heading back to St. Paul for the 2012 legislative session.

For the first time in many years, lawmakers are entering the session with a budget surplus — a fact being celebrated by a number of elected and appointed officials. But much of the $876 million surplus being ballyhooed by officials actually had little to do with actions taken by the Legislature. Instead, state budget officials note that accounting changes and unexpected revenues from the federal government make up $395 million, or nearly half, of the projected surplus.

In reality, lawmakers did little to solve the state’s ongoing financial troubles and Minnesota could be dealing with another deficit once the February forecast is released.

If anything, legislators can take credit for shifting more responsibility for funding public services to low- and middle-income Minnesotans, due to cuts in the progressive income tax at the end of 1980s. That trend was accelerated during the last session through the phase-out of the homestead market value credit. The action saved the state $538 million, but caused property taxes for homeowners and businesses across the state to rise despite a continuing plunge in home values.

The situation has been aggravated by the state’s decision to also withhold 40 percent of the aid it provides to public school districts, forcing a number of districts to take out loans to maintain a cash flow and rely increasingly on excess operating levies, which are added to property taxes, to maintain regular operations.

And that’s not to mention the impacts on nursing homes, hospitals and other social services that are just beginning to emerge.

It’s time for the state legislators to stop slapping Band-Aids on the state’s budget mess and develop a long-term sustainable plan that balances spending cuts with revenue increases that more fairly distribute the tax burden. The unexpected surplus gives the state an opportunity to improve its fiscal condition by replenishing reserve accounts and providing a buffer to prevent more painful cuts in services. However, a short-term surplus does not indicate that the state is on solid financial footing over the long term. That’s the direction that legislators need to move.

Finances should also be on ISD 2141’s list of resolutions. The district’s massive remodeling and construction project should be completed in 2012, despite a variety of setbacks ranging from legal skirmishes to a state shutdown. However, taxpayers deserve more accountability for mistakes and cost overruns than they’ve been getting. Board members raised some concerns over code violations that resulted in higher construction costs and are right to expect that contractors be held responsible for their errors or omissions.

Board members need to be more vocal and should demand to see contracts to ensure their legal rights to be compensated for mistakes are enforced. If nothing else, Johnson Controls Inc.’s contract states that it can be held accountable for the errors and omissions of consultants it hired for the project. Taxpayers were willing to invest $78.8 million in their district, but they expect those dollars to be spent wisely. Sticking taxpayers with the bills for somebody else’s mistakes — such as the Orr playground equipment fiasco — doesn’t inspire confidence that the board is being careful with tax dollars.

Finally, we offer a last resolution for all of us. We traditionally encourage people to shop locally during the holidays, but it’s a message the bears repeating. A number of area businesses were hit hard in 2011 with several long-term operations closing. In addition to a down economy, our stores are struggling to compete with online businesses and the big-box competitors.

We urge you to remember that dollars spent at home typically stay in your home community and that it’s the local businesses that support fundraisers for folks dealing with long-term illnesses or local athletic teams traveling to regional or state competition.

And don’t rule out shopping locally just because a business may not have an item that you’re seeking in stock. A lot of stores will special-order items for you.

If we want our local communities survive, we need to support the businesses in them. That’s a resolution we can all make this year.