No matter how you slice it, we cannot afford the bill we receive to finance state government.

Per-capita comparisons and analyses of ratios of state workers versus state taxpayers may suggest West Virginia is not far out of bounds when compared to other states, but that really isn't the point.

A state struggling to invigorate its economy cannot be taken seriously unless it puts its own financial house in order and then removes barriers to investment. As we start down the road to remove one of those barriers -- our state tax code -- we hope state leaders are serious about bringing state spending under control.

A recent report -- by no means the first of its kind -- promises a savings of $318 million during the next five years. Gov. Joe Manchin is promoting the recently released Performance Review Report, and he says implementing its "common-sense" recommendations will result in major savings.

Authored by Public Works LLC, the report is long on details and good ideas. It offers specific ways to cut expenses in a number of state divisions, including Highways, Motor Vehicles, Purchasing and Health and Human Resources.

Harkening back to his campaign, Manchin says he promised to run the state like a business, and now he's following through on that pledge. While Manchin's plan makes sense, others have useful thoughts, too.

Outgoing West Virginia Republican Party Chairman Robin Capehart, a former state tax secretary, hit the nail on the head when he told The State Journal last week: "The reason we have a lot of employees is because we have a lot of government programs."

Capehart also said the Legislature is complicit in waste and inefficiencies. Lawmakers tell agencies how many people to hire rather than provide them budgets and allow managers to determine personnel needs. The Legislature's method ensures low-paying jobs -- and plenty of them.

Meanwhile, state government insiders confide that waste, cronyism and bad management erode employee morale. They also erode the confidence of taxpayers.

Manchin is right to seek greater efficiencies, and he should implement the report's recommendations. That's where political will must come into play. To help achieve that goal, we suggest the governor adopt a common management practice: a) identify who will implement each idea under a specific timeline and b) publish periodic progress reports.

The governor's initiative is a good start, and we are confident he and his consultants can find additional savings.