KASB has done a position paper on districts’ cash balances, which are the subject of one of the K-12 Performance and Efficiency Commission’s proposed bills to be discussed Monday. We particularly understand that districts can’t deficit spend, and in the past 7 years, many have been concerned about mid-year budget cuts during the recession and now that the impact of the tax cuts are being felt and there is talk about “structural reforms” to school funding. http://www.kasb.org/assets/Advocacy/Webinars/14/SchoolDistrictCashBalances1214.pdf