There is a lot to like in the budget approved by the Warren City Council last week.

The budget doesn’t increase property taxes. It provides a bit more support to the Warren Area Student Union and allows a mid-year review of Warren Worx that allows the city to evaluate the use of city money allocated to the process.

But, there are two things that city residents should pay attention to in the coming year. Spending increases this year by $737,218. With no tax increase, the city is using $562,477 from its surplus to balance the budget.

This is the third consecutive year the city hasn’t had to increase city taxes. Taxpayers deserve a break on their city taxes when possible, especially with increases in the cost of almost everything else in their personal budgets.

The mayor, council members and the city’s manager deserve credit for being financially responsible to bring in a budget with no tax increase when so many other governments are struggling to do so.

But increasing spending without a corresponding increase in other revenues often means a bigger tax increase in future years. The budget is technically balanced, but using $562,477 from the surplus means next year’s budget automatically starts with a $562,477 hole that has to be plugged with money that comes either from the city’s pocket or yours.

It’s great when the money comes from the city’s checkbook. That’s one reason the city’s budget public hearing was so sparsely attended. That won’t happen if the city has to plug the structural hole in the budget with a hefty tax increase in future years. A budget truly in balance isn’t using so much of the surplus each year.

The city’s financial position is strong now, but it will be important to make sure the city isn’t relying too heavily on its surplus as it tries to limit the financial headache for taxpayers. When the surplus isn’t available to balance the budget, taxpayers spared a headache now could be looking at a migraine later.