Voice For Liberty

Search results for: “"school fund" balances”

  • Wichita school fund balances again an issue

    The issue of school fund balances in Wichita and Kansas is a serious issue that deserves discussion. At the same time, we need to make sure we don’t lose sight of Kansas school issues that are even more important. But school officials need to be held accountable for their deception of the public, most notably through straw man arguments.

    When Dr. Walt Chappell, an elected member of the Kansas State Board of Education, used a slot on the public agenda to address the board of USD 259, the Wichita public school district, his shabby treatment by the board was one issue. But the more important issue is the substance of Chappell’s remarks, and the reaction by school district officials.

    Chappell asked the board to use money socked away in various fund balances to balance the budget. In his written remarks, he wrote: “The Wichita school board does not need to lay off teachers, raise property taxes or cut instructional programs to balance next year’s budget.”

    The Wichita school district, like many across the state, has unused balances in a variety of funds. Some of these funds, by law, must be used only for certain purposes. But this year the Kansas Legislature passed a law that gives school districts greater flexibility in using these fund balances.

    Even through the unused fund balances have been restricted to certain uses, school districts have always been able to “spend” them by simply not transferring so much to the funds. But there’s been an incentive to make transfers to these funds, as once the money is in certain funds, school districts can hoard it.

    In his response to Chappell, and also in a recent letter to the Wichita Eagle, board member Lynn Rogers tried to explain why these fund balances are not the solution that Chappell and others say they are. His primary argument is that fund balances are needed for cash management purposes. An example: “Special education is a clear example of why having a fund balance is good business practice. We ended the past fiscal year with $12.5 million in the special education fund. Special education salaries are about $12.1 million between July 1 and the next state aid payment received in October.”

    Everyone can understand that. The need for fund balances to manage cashflow is legitimate and not part of the argument of those who advocate using fund balances for other purposes. For Rogers to use this as part of his argument is an example of a straw man argument. In using this fallacy, Rogers replaces his opponent’s argument with a “superficially similar yet unequivalent proposition.” Then he refutes it. The appearance, if you’re not watching carefully, is that Rogers has refuted the original argument. But he hasn’t.

    What Rogers and other school spending advocates don’t talk about is the rise in the fund balances over years. In a letter to the Wichita Eagle George Pearson wrote that Rogers provided “accurate but incomplete information” on the school fund balances. Pearson explained: “USD 259 had $45 million in those funds at the beginning of this fiscal year. Five years ago, those balances were $31 million. The buildup in those balances comes from state and local tax dollars received in prior years that haven’t been spent. SB 111 authorizes USD 259 to use about $16 million in any manner the district chooses — ironically, about the same amount it collected but didn’t spend over the past five years.”

    This is what the arguments of Rogers and the school spending lobby don’t explain: Why do the fund balances rise year after year, and rise faster than the overall level of school spending? The only explanation is that money is added to the funds faster than it is spent, year after year. Schools have not spent all the money we’ve sent them — despite their constant poor-mouthing.

    This issue, while important, is not the most serious issue facing Wichita and Kansas schools. For example, most people would be surprised — and shocked — to learn that only 26 percent of Kansas students that take the ACT test are ready for college-level coursework in all four areas that ACT considers. (See Most Kansas students not ready for college.) While this result was slightly better than the national average, it means that three-fourths of Kansas high school graduates need to take one or more remedial college courses.

    It is important that citizens understand the issue of the unspent fund balances. It’s also important that they are aware of the refusal of school districts and school spending advocates to deal forthrightly with the public on this issue. It provides insight into the nature of our public schools, and why reform is so difficult.

    For more articles on the fund balances, click on Kansas school fund balances. Chappell’s written remarks are below (use the toolbar to zoom or for a full-screen view), and video of his appearance before the Wichita school board follows that.

    Wichita, Kansas (USD 259) School Budget Recommendations

  • Kansas school fund balances

    Kansas school fund balances

    Kansas school fund balances rose this year, in both absolute dollars and dollars per pupil.

    As Kansans debate school funding, as the Kansas Supreme Court orders more school spending, and as schools insist that spending has been slashed, a fact remains: Kansas schools don’t spend all the money they’ve been given. Unspent fund balances grow in many years, and grew this year.

    Fund balances are necessary for cash flow management. They buffer the flows of receipts and expenditures. The issue is what levels of balances are necessary, and, more importantly, how the balances change over years.

    In Kansas, school districts report fund balances on July 1 of each year. Looking at fund balances on that date over time gives insight into how districts are managing receipts and expenditures. If a fund balance falls from July 1 of one year to July 1 of the next year, it means that the district spent more money from the fund than it put in the fund. The opposite is also true: If a balance rises, it means less was spent than was put in.

    Based on recent data from the Kansas State Department of Education, fund balances rose rapidly after 2008, remained largely level from 2011 through 2015, and rose for 2016 and 2017.

    For the school year ending in 2017, total fund balances were $2,016,863,070. (This value does not include non-school funds like museums and recreation center funds.) For 2016, the figure was $1,871,026,493. This is an increase of $145,836,577, or 7.8 percent.

    Around half of these fund balances are in bond and capital funds, which are different from operating funds. Without these capital funds, balances rose from $935,116,567 to $970,188,922. This is an increase of $35,072,355, or 3.8 percent.

    When fund balances rise, it is because schools did not spend all their revenue. If schools say that cuts had to be made, and at the same time fund balances are rising, Kansans might wonder why schools did not spend some of these idle fund balances.

    I’ve gathered data about unspent Kansas school funds from Kansas State Department of Education and present it as an interactive visualization in a variety of tables and charts. Data is available for each district since 2008. You may explore the data yourself by using the visualization. Click here to open it in a new window. Data is from Kansas State Department of Education in current dollars (not adjusted for inflation). Visualization created using Tableau Public.

    Top chart: Fund balances in all funds except non-school funds. Bottom: Without bond and capital funds. Click for larger.
  • Kansas school fund balances

    Kansas school fund balances

    • Kansas school fund balances rose significantly this year, in both absolute dollars and dollars per pupil.
    • Kansans might wonder why schools did not spend some of these funds to offset cuts they have contended were necessary.
    • The interactive visualization holds data for each district since 2008.

    As Kansans debate school funding, as the Kansas Supreme Court considers ordering more school spending, and as school spending boosters insist that school spending has been slashed, a fact remains constant: Kansas schools don’t spend all the money they’ve been given. Fund balances grew in many years, and rose rapidly this year.

    Fund balances are necessary for cash flow management. The issue is what levels of balances are necessary. Based on recent data from the Kansas State Department of Education, fund balances rose rapidly after 2008, remained largely level from 2011 through 2015, and rose for 2016.

    For the school year ending in 2015, total cash balances were $1,745,557,046. (This total does not include non-school funds like museums and recreation center funds.) For 2016, the figure was $1,871,026,493. This is an increase of $125,469,450, or 7.2 percent.

    Kansans might wonder why schools did not spend some of these funds to offset cuts they have contended were necessary.

    I’ve gathered data about unspent Kansas school funds and presented it as an interactive visualization. You may explore the data yourself by using the visualization. Click here to open the visualization in a new window. Data is from Kansas State Department of Education. Visualization created using Tableau Public.

    Kansas school fund balances, all districts. Click for larger.
    Kansas school fund balances, all districts. Click for larger.
  • Kansas school fund balances

    Kansas school fund balances

    There is an update with data for a new year; click here.

    Kansas school fund balances rose slightly this year, both in absolute dollars and dollars per pupil.

    As Kansans debate school funding, as the Kansas Supreme Court considers ordering more school spending, and as school spending boosters insisting that school spending has been slashed, a fact remains constant: Kansas schools don’t spend all the money they’ve been given. Fund balances have been growing almost every year, including this year.

    Fund balances are necessary for cash flow management. The issue is what levels of balances are necessary. Based on recent data from the Kansas State Department of Education, fund balances rose rapidly after 2008, and have remained largely level since 2011.

    I’ve gathered data about unspent Kansas school funds and presented it as an interactive visualization. You may explore the data yourself by using the visualization. Click here to open the visualization in a new window. Data is from Kansas State Department of Education. Visualization created using Tableau Public.

    Example from Kansas school fund balances visualization.
    Example from Kansas school fund balances visualization.
  • Kansas school fund balances

    Kansas school fund balances

    Kansas school fund balances declined this year, but fund balances are still large.

    As Kansas voters consider school funding, as the Kansas Supreme Court considers ordering more school spending, and as school spending boosters insisting that school spending has been slashed, an inconvenient fact remains constant: Kansas schools don’t spend all the money they’ve been given. Fund balances have been growing until leveling off and dipping slightly this year.

    I’ve gathered data about unspent Kansas school funds and presented it as an interactive visualization. You may explore the data yourself by using the visualization. Click here to open the visualization in a new window. Data is from Kansas State Department of Education. Visualization created using Tableau Public.

    Unspent Kansas school fund balances. All funds on top; all funds less bond and capital below.
    Unspent Kansas school fund balances. All funds on top; all funds less bond and capital below.

  • Kansas school fund balances on the rise

    SchoolAs the Kansas Supreme Court considers ordering more school spending, and as school spending boosters continue their never-ending mantra that school spending has been slashed, an inconvenient fact remains constant: Kansas schools don’t spend all the money they’ve been given, and the pile of unspent cash continues to grow, although it leveled off in the most recent year for which there is data.

    In 2011, the Kansas Policy Institute commented on these funds and the rising balances: “We continue to hear about schools choosing to cut classroom spending, but many districts are not spending all of their state and local tax income. These funds operate much like personal checking accounts; the unencumbered balances only increase when income is greater than spending. It will be interesting to see how Kansas school districts use the new authority they have which makes it easier to spend down these balances.”

    School district officials contend that school districts need to maintain fund balances for cash management purposes. That’s true, but it doesn’t explain why the fund balances have risen — and risen rapidly — year after year.

    I’ve gathered data about unspent Kansas school funds and presented it as an interactive visualization. Explore the data yourself by using the visualization below, or click here to open it in a new window, which may work better for some people. Data is from Kansas State Department of Education. Visualization created by myself using Tableau Public.

  • Wichita school district discusses unspent fund balances

    Last week the board of USD 259, the Wichita public school district provided another example of the attitude of the board towards those who have opinions that are not aligned with the policies of the district and public school spending advocates.

    In this example it was Dave Trabert who appeared to speak to the board. Trabert is president of Kansas Policy Institute. His purpose was to present to the board some options the district has, based on a new state law, for managing its finances so that it could proceed without laying off teachers or eliminating programs.

    Board president Connie Dietz made sure the speakers were aware there is a three minute time limit — now there is a timer on the display screens — and that the speakers would be excused after that time.

    Trabert told the board that based on new state law, the Wichita school district has $16.4 million available for it to use without restriction. These are funds that the district has in accounts, but did not spend in previous years. “The district can, if it chooses, use this option to avoid teacher layoffs and other program cuts,” Trabert said.

    Trabert recognized that the district needs some balances to help manage cash flow. He also mentioned the fact that school districts and school spending supporters don’t address: “The fact that these balances have increased significantly over the years, as some revenues were not spent, shows that the district has the ability to use this option if it chooses, and still have a lot of cash left over.”

    He also told the board that many school districts in Kansas are able to operate with lower ratios of cash balances, relative to their operating expenses, than the Wichita district does.

    Board member Lynn Rogers questioned Trabert, asking him how he felt about the federal government spending Social Security trust funds on things other than Social Security benefits. Trabert asked how that applied to the issue at hand.

    Rogers said the district’s fund balances are a similar concept, and that if the district spends fund balances on something other than originally intended, it’s like the government misapplying Social Security trust funds. But the two concepts are distinguishable.

    The idea behind the Social Security Trust Fund is that payroll taxes are collected from workers, and are then invested to earn interest over a long period of time in order to pay future benefits to retirees.

    The district’s funds, with the possible exception of a fund like capital improvement or textbooks, are not intended as long-term investment vehicles. Rather, they are designed to meet short-term needs and to manage cash flow.

    Despite the huge difference in the nature of the school funds and the Social Security Trust Fund, Rogers pressed Trabert to answer his question, trying to draw a comparison between the district’s health care fund and Social Security. But again, the comparison is not valid. The district’s self-insurance health care fund is for the anticipated costs of health care for the current year. It is not a long-term savings plan, as Social Security is intended to be.

    We saw recently how the Wichita school district treated someone who made a proposal that lied outside the school spending orthodoxy. Here again we see similar treatment: First, the speaker is sternly reminded of the short time limit. This is, remember, at school board meetings where vast expanses of time are wasted on “feel-good” measures that do nothing to advance public policy, or education, for that matter.

    After the speaker finishes, board members may then lecture the speaker, often in an attempt to divert attention away from the issues the speaker raised. At least in this meeting the board member gave the speaker a chance to respond. That may not happen again, as Rogers made nonsensical arguments in his attempt to back the speaker into a corner and avoid addressing the substance of the issue at hand.

    The issue of the fund balances, while important, is not the most serious issue facing Wichita and Kansas schools. Most people would be surprised — and shocked — to learn that only 26 percent of Kansas students that take the ACT test are ready for college-level coursework in all four areas that ACT considers. (See Most Kansas students not ready for college.) While this result was slightly better than the national average, it means that three-fourths of Kansas high school graduates need to take one or more remedial college courses.

    It is important that citizens understand the issue of the unspent fund balances. It’s also important that they are aware of the refusal of school districts and school spending advocates to deal forthrightly with the public on this issue. It provides insight into the nature of our public schools, and why reform is so difficult.

    The written material that Trabert presented to the board may be found at Unencumbered Carryover Cash Balance Facts (According to the Kansas Dept. of Education, school district budget documents, Kansas Legislative Research Department and basic accounting principles). For more articles on the fund balances, click on Kansas school fund balances.

  • At House Appropriations, Chappell presents Kansas school funding ideas

    Topeka, Kansas — At today’s meeting of the Kansas House Appropriations Committee, Walt Chappell presented ideas on increasing efficiency and reducing cost in Kansas schools.

    Chappell, a Democrat from Wichita, was elected to the Kansas State Board of Education last year. He has 40 years varied experience as a businessman, former science teacher, college and university faculty, administrator, and education budget director. His testimony today was presented as his own, and he traveled to Topeka to present it at his own expense.

    Here is a summary of the ideas he presented to the members of the committee:

    First, remove restrictions on the way that school fund balances can be used. As of July 1, Kansas schools carried a balance of $1.5 billion in various funds. About $700 million of this is in operating fund accounts, which represents an increase of 53% in four years. This money could be spent, or alternatively, the rate of contribution to the funds could be reduced. According to Chappell: “This means that the cuts which must be made to K-12 education will have minimal impact on instruction and eliminate any need to raise taxes or increase funding. It is best to use money already in the bank rather than ask for more during these tough economic times.”

    Second, reduce the number of school districts. Chappell says that $300 million a year could be saved by merging the 296 Kansas school districts into about 40 districts, each with 10,000 or more students. 252 of Kansas school districts (85%) have fewer that 2,000 students. It’s not cost-effective, according to Chappell.

    The larger school districts will make more efficient use of administrators, teachers, transportation, maintenance, and purchasing power. Better use of existing facilities will result.

    Third, increase the productivity of K-12 teachers and college faculty. Chappell says that each K-12 teacher must be in the school building not less than eight hours per day: “A full day’s work for a full day’s pay.” Teachers should teach at least six class periods, and then remain in the building to grade papers, hold parent-teacher conferences, help students who are having problems, and attend in-service training.

    One of the benefits of this will be the need to reduce in-service days, which, according to Chappell, “cost millions of dollars with questionable improvements in instruction.” This emphasis on productivity is needed, he said, because 80% of budgets goes to personnel.

    Fourth, place a temporary hold for two years on the state matching funding for school bond projects. Chappell held up one of the “25%” buttons used to promote the Wichita school bond issue last year. That number refers to the portion of bond spending that the state would pay. He made the point that voters outside the Wichita school district, for example, didn’t have the chance to vote on whether they wanted to help the Wichita district build new facilities.

    He also said that many of these building projects have low instructional value.

    Fifth, there should be “pay to play” for K-12 varsity sports. Chappell said that three to four percent of Kansas K-12 spending goes to varsity athletics, while at the same time only one percent goes to vocational education to teach students employable skills. Which is more important? Sports boosters and parents of student athletes need to pay the extra costs of athletics.

    Sixth, change the definition of an at-risk student. Currently, the definition of at-risk is based on the parents’ income. But this is an artificial measure, Chappell says, that has nothing to do with a child’s ability to learn, so this weighting in the school funding formula needs to be changed.

    In total, Chappell said that these measures would save $500 million each year, and school districts would have more flexibility.

    Questions from the committee members included these:

    A questioner said that in all his information, Chappell didn’t mention quality of education or student achievement. Chappell responded that in larger, regional school districts, teachers would have fewer preparations, and teachers would be able to concentrate on what they do best. He also said we should concentrate on building facilities that would teach students employable skills — vocational education — rather than things like swimming pools.

    A question about consolidation brought out the point that most of the talk about consolidation has been along the lines of merging two small districts, creating one still small district. This type of consolidation won’t produce the savings we need to realize. With larger consolidation, some schools might need to be closed, but savings could be on the order of $1,500 to $2,000 per student, per year, which is a great deal of money across the state. Chappell added that some school districts are so strapped for funds that they won’t be able to survive much longer on their own.

    Another question asked how many certified teachers working in Kansas school districts do not teach students. Chappell replied that this is a new concept, the mentor or teacher coach, and there’s a lot of money spent on this.

    Analysis

    The issue of large unencumbered fund balances in Kansas school districts is starting to receive the attention it deserves, although school spending advocates are not pleased, with Kansas Watchdog reporting one Kansas state board of education member recently saying “Please, lets stop talking about $1.3 billion in unencumbered funds.” (That’s last year’s number, as this year it has grown to $1.5 billion.) It’s uncontested, however, that these fund balances are growing, which is evidence that schools have been collecting more money than they have been spending. These balances are not spread uniformly across school districts, however. More information about this can be found at Extra money in Kansas school funds could help with budget.

    School consolidation in Kansas is often portrayed as an issue affecting primarily sparsely-populated areas in western Kansas, where consolidation may mean that students would have to travel long distances to a reduced number of schools. Speaking with Chappell afterwards, I learned that Ellis county has seven school districts. There’s no good reason, he said, why these districts can’t merge.

    Chappell’s idea that teachers should spend eight hours in the school building was met with resistance from two committee members in their questions. Often the debate on school funding is cast by school spending advocates as a war against teachers. Chappell wants to make better use of labor and school facility resources so that more time can be spent on instruction.

    A link to Chappell’s testimony is Kansas School Testimony by Walt Chappell 2009-11-23.

  • Year in review: 2015

    Year in review: 2015

    Here are highlights from the Voice for Liberty for 2015. Also be sure to view the programs on WichitaLiberty.TV for guests like debate expert Rodney Wren, radio talk show Joseph Ashby, Congressman Mike Pompeo, Dave Trabert and James Franko of Kansas Policy Institute, author Shari Howard McMinn, Sedgwick County Commissioners Karl Peterjohn and Richard Ranzau, Michael Tanner of the Cato Institute, Rodger Woods of Americans for Prosperity, Jeffrey Tucker of Foundation for Economic Education, Radio talk show host Andy Hooser, and Jonathan Williams of American Legislative Exchange Council.

    January

    A chance for Wichita to embrace transparency
    Promises of transparency were made during the recent Wichita sales tax campaign. If the city cares about government transparency, the city should implement its campaign promises, even though the tax did not pass. Click here.

    Wichita loan agreement subject to interpretation
    In 2009 the City of Wichita entered into an ambiguous agreement to grant a forgivable loan, and then failed to follow its own agreement. Worse yet, there has been no improvement to similar contracts. Such agreements empower the city to grant favor at its discretion. Click here.

    Wichita TIF projects: some background
    Tax increment financing disrupts the usual flow of tax dollars, routing funds away from cash-strapped cities, counties, and schools back to the TIF-financed development. TIF creates distortions in the way cities develop, and researchers find that the use of TIF means lower economic growth. Click here.

    Government intervention may produce unwanted incentives
    A Kansas economic development incentive program has the potential to alter hiring practices for reasons not related to applicants’ job qualifications. Click here.

    Wichita city hall falls short in taxpayer protection
    An incentives agreement the Wichita city council passed on first reading is missing several items that city policy requires. How the council and city staff handle the second reading of this ordinance will let us know for whose interests city hall works: citizens, or cronies. Click here.

    In Kansas, PEAK has a leak
    A Kansas economic development incentive program is pitched as being self-funded, but is probably a drain on the state treasure nonetheless. Click here.

    Kansas Democratic Party income tax reckoning
    A story told to generate sympathy for working mothers at the expense of Kansas Governor Sam Brownback is based on arithmetic that is not plausible. Click here.

    A Kansas calamity, at $15,399 per pupil
    If things are so bad in Kansas schools at this level of spending, will any amount of spending satisfy school districts? Click here.

    Sin-tax or vice-tax?
    As Kansas considers raising additional revenue by raising the tax on tobacco and alcohol, let’s declare the end to governmental labeling of vice as sin, and people as sinners. Click here.

    Ray Merrick on the gotcha factor
    The Kansas House of Representatives, led by its Speaker, decides to retain the ability to cast votes in secret. Click here.

    February

    Availability of testimony in the Kansas Legislature
    Despite having a website with the capability, only about one-third of standing committees in the Kansas Legislature are providing written testimony online. Click here.

    Kansas spring elections should be moved
    Moving spring elections to fall of even-numbered years would produce more votes on local offices like city council and school board. Click here.

    Making Wichita an inclusive and attractive community
    There are things both easy and difficult Wichita could do to make the city inclusive and welcoming of all, especially the young and diverse. Click here.

    How do school choice programs affect budgets and performance of school districts?
    Opponents of school choice programs argue the programs harm school districts, both financially and in their ability to serve their remaining students. Evidence does not support this position. Click here.

    What we can learn from the piano
    The purchase of a piano by a Kansas school district teaches us a lesson. Instead of a system in which schools raise money voluntarily — a system in which customers are happy to buy, donors are happy to give, and schools are grateful to receive — we have strife. Click here.

    Community improvement districts in Kansas
    Community Improvement Districts are a relatively recent creation of the Kansas Legislature. In a CID, merchants charge additional sales tax, up to an extra two cents per dollar. Click here.

    Industrial revenue bonds in Kansas
    Industrial Revenue Bonds are a confusing economic development program. Click here.

    STAR bonds in Kansas
    The Kansas STAR bonds program provides a mechanism for spending by autopilot, without specific appropriation by the legislature. Click here.

    Sam Williams, CPA?
    Sam Williams, a candidate for Wichita mayor, is not entitled to use the title “CPA,” according to Kansas law. Click here.

    Rally for school choice in Kansas
    This month, parents and children from around Kansas rallied in the Kansas Capitol for school choice. Click here.

    March

    School choice and state spending on schools
    States like Kansas that are struggling to balance budgets could use school choice programs as a way to save money. Click here.

    Energy subsidies for electricity production, in proportion
    To compare federal subsidies for the production of electricity, we must consider subsidy values in proportion to the amount of electricity generated, because the magnitude is vastly different.
    Click here.

    Block grants a chance for more school choice in Kansas
    The block grant school funding bill under consideration in the Kansas Legislature would hold districts harmless for enrollment declines due to school choice. Click here.

    Downtown Wichita deal shows some of the problems with the Wichita economy
    A look at the Wichita city council’s action regarding a downtown Wichita development project and how it is harmful to Wichita taxpayers and the economy. Click here.

    April

    Study on state and local regulation released
    Kansas Policy Institute released a study of regulation and its impact at the state and local level. This is different from most investigations of regulation, as most focus on federal regulations. Click here.

    Wichita city council member Jeff Longwell should not have voted
    A sequence of events involving Jeff Longwell should concern citizens as they select the next Wichita mayor. Based on Wichita law, Longwell should not have voted on a matter involving the Ambassador Hotel, either for or against it. Click here.

    Rich States, Poor States, 2105 edition
    In Rich States, Poor States, Kansas continues with middle-of-the-pack performance, and fell in the forward-looking forecast for the second year in a row. Click here.

    Sedgwick County elections have an anomaly
    A Wichita statistician is thwarted in efforts to obtain data that might explain a strange observation. Click here.

    Wichita Eagle fails readers, again
    In its coverage of the 2015 election, the Wichita Eagle prints several stories that ought to cause readers to question the reliability of its newsroom.
    Click here.

    Economic indicators for Kansas
    During this century the Kansas economy has not kept up with the national economy and most neighboring states. Click here.

    Did Jeff Longwell dodge a tough city council vote?
    On election day, Wichita city council member and mayoral candidate Jeff Longwell appears to have ducked an inconvenient vote and would not say why. Click here.

    Intrust Bank Arena loss for 2014 is $5 million
    The depreciation expense of Intrust Bank Arena in downtown Wichita recognizes and accounts for the sacrifices of the people of Sedgwick County and its visitors to pay for the arena. But no one wants to talk about this. Click here.

    Wichita has examples of initiative and referendum
    Citizens in Wichita have been busy exercising their rights of initiative and referendum at the municipal level. The Kansas Legislature should grant the same rights to citizens at the state level. Click here.

    May

    Wichita economic development, the need for reform
    An incentives deal for a Wichita company illustrates a capacity problem and the need for reform. Click here.

    Wichita property tax rates up again
    The City of Wichita says that it hasn’t raised its mill levy in many years. Data shows the mill levy has risen, and its use has shifted from debt service to current consumption. Click here.

    Brownback derangement syndrome on display
    A newspaper op-ed illustrates some of the muddled thinking of Kansas newspaper editorialists, not to mention Brownback derangement syndrome. Click here.

    In Wichita, bad governmental behavior excused
    A Wichita newspaper op-ed is either ignorant of, or decides to forgive and excuse, bad behavior in Wichita government, particularly by then-mayoral candidate Jeff Longwell. Click here.

    Soviet-style society seen as Wichita’s future
    If local governments don’t fund arts, we risk a Soviet-style existence. This line of thought is precisely backwards. Click here.

    Wichita water statistics update
    Updated statistics show that the Wichita ASR water project has not been producing water at the projected rate, even after projections were halved. (This article was updated each month as new statistics became available.) Click here.

    Kansas public school establishment ought to thank Sam Brownback
    Kansas public schools ought to thank the governor and legislature for failing to give parents the power of school choice. Click here.

    June

    In Wichita, campaigning for a tax, then asking for exemption from paying
    Having contributed $5,000 to persuade Wichita voters to raise the sales tax, a company now seeks exemption from paying any sales tax. Click here.

    Taxation in the states
    Examining tax collections by the states shows that Kansas collects more tax than many of our neighbors, and should put to rest some common myths. Click here.

    With tax exemptions, what message does Wichita send to existing landlords?
    As the City of Wichita prepares to grant special tax status to another new industrial building, existing landlords must be wondering why they struggle to stay in business when city hall sets up subsidized competitors with new buildings and a large cost advantage. Click here.

    How to turn $399,000 into $65,000 in downtown Wichita
    Once embraced by Wichita officials as heroes, real estate listings for two floors of a downtown Wichita office building illustrate the carnage left behind by two developers. Click here.

    Kansas sales tax has disproportionate harmful effects
    Kansas legislative and executive leaders must realize that a shift to consumption taxes must be accompanied by relief from its disproportionate harm to low-income households. Click here.

    July

    The candlemakers’ petition
    The arguments presented in the following essay by Frederic Bastiat, written in 1845, are still in use in city halls, county courthouses, school district boardrooms, state capitals, and probably most prominently and with the greatest harm, Washington. Click here.

    Wichita property taxes still high, but comparatively better
    An ongoing study reveals that generally, property taxes on commercial and industrial property in Wichita are high. In particular, taxes on commercial property in Wichita are among the highest in the nation, although Wichita has improved comparatively. Click here.

    In Wichita, wasting electricity a chronic problem
    The chronic waste of electricity in downtown Wichita is a problem that probably won’t be solved soon, given the city’s attitude. Click here.

    Kansas school standards evaluated
    A new edition of an ongoing study shows that Kansas school standards are weak, compared to other states. This is a continuation of a trend. Click here.

    Wichita schools could increase engagement at no cost
    The Wichita public school district could boost its engagement with citizens with a simple step that would add no cost. Click here.

    For Sedgwick County Zoo, a moratorium on its commitment
    As the Sedgwick County Zoo and its supporters criticize commissioners for failing to honor commitments, the Zoo is enjoying a deferral of loan payments and a break from accumulating interest charges. Click here.

    August

    Sedgwick County spending beneficiaries overwhelm others
    That so many speakers at a public hearing were in favor of government spending is not surprising. Click here.

    In Wichita, benefitting from your sales taxes, but not paying their own
    A Wichita real estate development benefits from the sales taxes you pay, but doesn’t want to pay themselves. Click here.

    Federal rules serve as ‘worms’ buried in promises of ‘free money’
    An often unappreciated mechanism throughout the Kansas budget severely limits the ability of legislators and governors to adapt to changing state priorities. A new paper from Kansas Policy Institute explains. Click here.

    In Sedgwick County, expectation of government entitlements
    In Sedgwick County, we see that once companies are accustomed to government entitlements, any reduction is met with resistance. Click here.

    In Wichita, an incomplete economic development analysis
    The Wichita City Council will consider an economic development incentive based on an analysis that is nowhere near complete. Click here.

    In Sedgwick County, a moral crusade
    In Sedgwick County the debate over the budget has the dimension of a moral crusade, except for one thing. Click here.

    Cost of restoring quality of life spending cuts in Sedgwick County: 43 deaths
    An analysis of public health spending in Sedgwick County illuminates the consequences of public spending decisions. In particular, those calling for more spending on zoos and arts must consider the lives that could be saved by diverting this spending to public health, according to analysis from Kansas Health Institute. Click here.

    Wichita Chamber speaks on county spending and taxes
    The Wichita Metro Chamber of Commerce urges spending over fiscally sound policies and tax restraint in Sedgwick County. Click here.

    Wichita property tax delinquency problem not solved
    Despite a government tax giveaway program, problems with delinquent special assessment taxes in Wichita have become worse. Click here.

    Kansas school standards found lower than in most states
    A second study finds that Kansas uses low standards for evaluating the performance of students in its public schools. Click here.

    Wichita Business Journal reporting misses the point
    Reporting by the Wichita Business Journal regarding economic development incentives in Wichita makes a big mistake in overlooking where the real money is. Click here.

    The Kansas economy and agriculture
    There’s no need for Kansas state government to exaggerate the value of agriculture to the Kansas economy. Click here.

    Wichita CID illustrates pitfalls of government intervention
    A proposed special tax district in Wichita holds the potential to harm consumers, the city’s reputation, and the business prospects of competitors. Besides, we shouldn’t let private parties use a government function for their exclusive benefit. Click here.

    September

    Another week in Wichita, more CID sprawl
    Shoppers in west Wichita should prepare to pay higher taxes, if the city approves a Community Improvement District at Kellogg and West Streets. Click here.

    Wichita’s demolition policy
    Wichita homeowners must pay for demolition of their deteriorating homes, but the owners of a long-festering and highly visible commercial property get to use tax funds for their demolition expense. Click here.

    Sales tax exemptions in Kansas
    Can eliminating sales tax exemptions in Kansas generate a pot of gold? Click here.

    Kansas Center for Economic Growth and the truth
    Why can’t Kansas public school spending advocates — especially a former Kansas state budget director — tell the truth about schools and spending, wonders Dave Trabert of Kansas Policy Institute. Click here.

    Criminal justice reform: Why it matters
    Mark Holden, Senior Vice President and General Counsel at Koch Industries, Inc., speaks about criminal justice reform initiatives Koch is encouraging in and why they’re important from moral, constitutional and fiscal perspectives. Click here.

    Where are our documents?
    Government promotes and promises transparency, but finds it difficult to actually provide. Click here.

    State taxes and charitable giving
    States with higher rates of economic growth grow total charitable giving at a faster rate than states with low rates of economic growth, finds a new report by American Legislative Exchange Council. Click here.

    October

    Wichita perpetuates wasteful system of grants; feels good about it
    While praising the U.S. Economic Development Administration for a grant to Wichita State university, Wichita city planners boost the growth of wasteful government spending. Click here.

    Wichita cheers its planned economy
    While success in growing a company is welcome in Wichita, there are broader issues that affect the rest of the metropolitan area. Click here.

    Despite growth of sharing economy, Wichita relies on centralization
    The sharing economy provides for the decentralization and privatization of regulation, but the City of Wichita clings to the old ways. Click here.

    Kansas school fund balances
    Kansas school fund balances rose slightly this year, both in absolute dollars and dollars per pupil. Click here.

    Merit pay fairness is not about teachers
    Opposing teacher merit pay based on fairness issues isn’t being fair to students. Instead, it’s cruel to students. Click here.

    Wichita’s growth in gross domestic product
    An interactive visualization of gross domestic product for metropolitan areas. Click here.

    Wichita Chamber calls for more cronyism
    By advocating for revival of the Export-Import Bank of the United States, the Wichita Metro Chamber of Commerce continues its advocacy for more business welfare, more taxes, more wasteful government spending, and more cronyism. Click here.

    Kansas school support
    An interactive visualization of data provided to members of the Kansas 2015 Special Committee on K-12 Student Success. Click here.

    Bombardier can be a learning experience
    The unfortunate news of the cancellation of a new aircraft program can be a learning opportunity for Wichita. Click here.

    Wichita officials, newspaper, just don’t get it on Ex-Im Bank
    Wichita’s establishment prefers cronyism over capitalism. Click here.

    November

    Kansas NAEP scores for 2015
    Reactions to the release of National Assessment of Educational Progress scores for Kansas and the nation. Also, an interactive visualization. Click here.

    Wichita Eagle: Reporting, then research
    Wichita Eagle reporting on a controversy involving religion might leave discerning readers wondering just what is the correct story. Click here.

    Kansas fiscal experiment
    Those evaluating the Kansas fiscal “experiment” should consider what is the relevant input variable. Click here.

    Campaign contribution changes in Wichita
    A change to Wichita city election law is likely to have little practical effect. Click here.

    Wichita to consider three tax abatements
    When considering whether to grant three property tax abatements, the Wichita city council is unlikely to ask this question: Why can’t these companies expand if they have to pay the same taxes everyone else pays? Click here.

    For Wichita’s mayor, too many public hearings
    Is the Wichita city council burdened with too many public hearings? Wichita’s mayor seems to think so. Click here.

    Historic preservation tax credits, or developer welfare?
    A Wichita developer seeks to have taxpayers fund a large portion of his development costs, using a wasteful government program of dubious value. Click here.

    Kansas cities force tax breaks on others
    When Kansas cities grant economic development incentives, they may also unilaterally take action that affects overlapping jurisdictions such as counties, school districts, and the state itself. The legislature should end this. Click here.

    December

    Wichita checkbook register
    A records request to the City of Wichita results in data as well as insight into the city’s attitude towards empowering citizens with data. Click here.

    Kansas school reform
    A Wichita economist and attorney offers advice to a committee of the Kansas Legislature on reforming Kansas schools for student achievement. Click here.

    Employment by metropolitan area
    An interactive visualization of employment in metropolitan areas. Click here.

    Survey finds Kansans with little knowledge of school spending
    As in years past, a survey finds that when Kansans are asked questions about the level of school spending, few have the correct information. Click here.

    A simple step for transparency in Kansas government
    There exists a simple and inexpensive way for the Kansas Legislature to make its proceedings more readily available. Click here.

    Wichita Pachyderm Club: 2015 speakers and programs
    Here is a list of all the Wichita Pachyderm Club programs in 2015. For many of the programs a video or audio presentation is available. Click here.

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