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	<title>Ohio Citizens Accounting Standards Board</title>
	<atom:link href="http://ohiocasb.org/feed" rel="self" type="application/rss+xml" />
	<link>http://ohiocasb.org</link>
	<description>Proving the average voter is smarter than the average senator</description>
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		<title>Support Dips</title>
		<link>http://ohiocasb.org/blog /support-dips</link>
		<comments>http://ohiocasb.org/blog /support-dips#comments</comments>
		<pubDate>Thu, 24 Mar 2011 11:15:04 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2095</guid>
		<description><![CDATA[&#8220;Support for California Governor Jerry Brown&#8217;s plan to shut a $27 billion budget gap has eroded since he introduced it in January . . . Democrat Brown wants to close the budget hole with a mix of spending cuts and tax hikes . . .&#8221;
But wait, aren&#8217;t we hearing here in Ohio that &#8220;prefer that [...]]]></description>
			<content:encoded><![CDATA[<p>&#8220;<a href="http://www.reuters.com/article/2011/03/24/us-economy-california-poll-idUSTRE72N0W820110324" target="_blank">Support for California Governor Jerry Brown&#8217;s plan to shut a $27 billion budget gap has eroded since he introduced it in January . . . Democrat Brown wants to close the budget hole with a mix of spending cuts and tax hikes . . </a>.&#8221;</p>
<p>But wait, aren&#8217;t we hearing here in Ohio that &#8220;<a href="http://www.dispatchpolitics.com/live/content/local_news/stories/2011/03/15/copy/kasich-has-been-working-years-on-this.html?adsec=politics&#038;sid=101" target="_blank">prefer that Kasich balance the budget with a mix of tax increases and spending cuts</a>&#8220;?</p>
<p>Or is it <a href="http://www.dispatch.com/live/content/local_news/stories/2011/03/24/kasichs-approval-rating-30-he-vows-to-turn-state-around.html?sid=101" target="_blank">&#8220;. . . nearly two-thirds agree with his plan to balance the budget by making only spending cuts, without tax increases</a>&#8220;?</p>
<p>Poll reporting is about the worst practice of civic journalism. Our publishers demonstrate they do not know what they are doing in every single story when they print &#8220;margin of sampling error of plus or minus 2.6 percentage points.&#8221; It would be just as valid to say, &#8220;One plus one equals two.&#8221; Only the most incompetent pollster can screw up calculating the MOE. But it takes art and intelligence to write and interpret polls, and the harder you work and the more intelligent you are the more complicated and nuanced the poll becomes, until it becomes useless for headlines. If the news industry were a news industry, it would report polls the way it reports baseball statistics. But it&#8217;s not a news industry, it&#8217;s a message industry, and guess whose message it&#8217;s carrying?</p>
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		<title>On the knife&#8217;s edge</title>
		<link>http://ohiocasb.org/blog /on-the-knifes-edge</link>
		<comments>http://ohiocasb.org/blog /on-the-knifes-edge#comments</comments>
		<pubDate>Wed, 23 Mar 2011 13:36:53 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2093</guid>
		<description><![CDATA[How many stories are done on education and local schools every week? It must be, what, 10 percent of a newspaper&#8217;s content? It&#8217;s hard to imagine what could compete with it. Stories about the president and congress, maybe. Sports, certainly.
So, my question is, do each of those stories cite critics of public district schools? Of [...]]]></description>
			<content:encoded><![CDATA[<p>How many stories are done on education and local schools every week? It must be, what, 10 percent of a newspaper&#8217;s content? It&#8217;s hard to imagine what could compete with it. Stories about the president and congress, maybe. Sports, certainly.</p>
<p>So, my question is, do each of those stories cite critics of public district schools? Of course not. It would be tiresome, argumentative and off point. If you cover a school board meeting you don&#8217;t need to go seek out a critic of school boards for the story, any more than covering a meeting of the Church of the Nazarene requires you to seek out a critic from the Catholic church.</p>
<p>Yet, somehow, it seems de rigueur if vouchers or charters are discussed. <a href="http://www.dispatchpolitics.com/live/content/local_news/stories/2011/03/23/copy/school-choice-options-advocated-at-rally.html?adsec=politics&#038;sid=101" target="_blank">In an otherwise decent story about a choice rally</a>, which was given proper placement, center front page, it was deemed necessary to give critics their due. So be it. At least it was a minor part of the story, as opposed to about half of it, which is common. Dispatch front page coverage will run 10 to 1 or 20 to 1 on this topic in favor of the status quo, so let&#8217;s just be sure to include choice advocates in every one of those stories.</p>
<p>(Plus, what an argument: A student leaves a school, and the school says it has to keep the money. Here&#8217;s a very simple insight for editors: There is an important difference between revenue and activity, and your reporting mixes up the two.</p>
<p>Editors are fixated on revenue, always worrying about &#8220;how we&#8217;re going to pay.&#8221; But the best way to not have to pay for something is to not have the cost of it. If the student is not at the district, on net not a dime has been diverted. Yes, revenue has been diverted, but so has the cost. To say choice &#8220;would divert $568 million&#8221; from monopoly districts is false, because it implies that it would divert $56 million of revenue, when it really would be only activity. It proves the opposite of what they put it forward to prove: It shows that that many students and parents do not want to be there and would rather be somewhere else. The student who isn&#8217;t there isn&#8217;t costing anything, while the student who is there does cost something. It has nothing to do with &#8220;diversion&#8221; of funds. It has to do only with whether the schools are too big becauset too many students do not want to be there. Odd that editors are convinced schools are prisons, and think it&#8217;s righteous to defend that idea.)</p>
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		<title>A good day three days ago</title>
		<link>http://ohiocasb.org/blog /a-good-day-three-days-ago</link>
		<comments>http://ohiocasb.org/blog /a-good-day-three-days-ago#comments</comments>
		<pubDate>Wed, 23 Mar 2011 13:16:10 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2091</guid>
		<description><![CDATA[A friend called Sunday about ready to explode at the Big D. He&#8217;s a free market guy and what set him off was the story about Gilligan.
I think he was oversensitive. The paper was chock full of pretty good political reporting and the Gilligan story was properly placed, deep inside the paper (if you can [...]]]></description>
			<content:encoded><![CDATA[<p>A friend called Sunday about ready to explode at the Big D. He&#8217;s a free market guy and <a href="http://www.dispatch.com/live/content/local_news/stories/2011/03/20/gilligan-at-90-as-outspoken-as-ever.html" target="blank">what set him off was the story about Gilligan</a>.</p>
<p>I think he was oversensitive. The paper was chock full of pretty good political reporting and the Gilligan story was properly placed, deep inside the paper (if you can still say &#8220;deep&#8221; when papers are down to six, eight or 10 pages).</p>
<p>All in all, it was a good day. Doubtless it won&#8217;t bump the average up much&#8211;our news industry still lives in a New York Times world that wasn&#8217;t any good in the 1970&#8217;s when it settled into place&#8211;but there are a lot of good people doing some good work down at the statehouse. When they give it  up it will be because the editors lose interest, not because they don&#8217;t know what they&#8217;re doing.</p>
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		<title>Horse shoes and hand grenades</title>
		<link>http://ohiocasb.org/blog /horse-shoes-and-hand-grenades</link>
		<comments>http://ohiocasb.org/blog /horse-shoes-and-hand-grenades#comments</comments>
		<pubDate>Sat, 19 Mar 2011 15:03:08 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2089</guid>
		<description><![CDATA[Kudos to the Dispatch for asking almost the right question: Where&#8217;s the $8 billion?
But points off for not answering it. The first sign is a laugher: &#8220;I don&#8217;t want to . . . say it&#8217;s just too complicated. But the fact is, it is really exceedingly complicated to display it in a way that makes [...]]]></description>
			<content:encoded><![CDATA[<p>Kudos to the Dispatch for asking almost the right question: <a href="http://www.dispatch.com/live/content/local_news/stories/2011/03/19/states-budget-chief-to-explain-plan-next-week.html?sid=101" target="_blank">Where&#8217;s the $8 billion</a>?</p>
<p>But points off for not answering it. The first sign is a laugher: &#8220;I don&#8217;t want to . . . say it&#8217;s just too complicated. But the fact is, it is really exceedingly complicated to display it in a way that makes sense and ties to what we&#8217;ve done.&#8221;</p>
<p>Uh huh. There are two ways to interpret this: (1) You&#8217;re too stupid and (2) I haven&#8217;t done my job. Of course, the third way to interpret it is, &#8220;I&#8217;ve done my job very well by obscuring what is being done,&#8221; in which case refer to interpretation (1).</p>
<p>Even though it&#8217;s not possible to explain it to stupid citizens. the paper does put up a graphic with 11 points to explain it.</p>
<p>One of these points is illegitimate off the bat: Delaying debt payments. This is merely a cash flow budget mechanism, not an operating budget. Budgets have to allocate costs to periods. Delaying debt payment to another period has zero to do with budgeting. So there is 5 percent of the $8 billion.</p>
<p>About another 5 percent is also illegitimate: selling assets and revenue streams. Perfectly okay to do, but it&#8217;s not budgeting. It&#8217;s liquidation, a one time thing.</p>
<p>Three points claim to be cuts, for $1.1  billion. So maybe that&#8217;s 15 percent. (But watch out for lying; cuts usually are not cuts. They&#8217;re increases. They&#8217;re just not as big increases.</p>
<p>Another 1.1 billion is increased tax collections from growing economic activity. This is actually okay. It&#8217;s not &#8220;safe,&#8221; but it&#8217;s not unreasonable. So call that 15 percent. We&#8217;ve explained about a third so far, about 35 percent.</p>
<p>The largest item, 1.8 billion, call it 25 percent, is &#8220;not replacing&#8221; federal money spent last cycle. Okay. That just means they cut it last time and the feds stepped in to help out. That&#8217;s fine, so long as we can see that actual spending went down somewhere from last budget to this one.</p>
<p>A legitimate item is 1.3 billion in cuts to local government subsidy through stopping reimbursement of another lost revenue stream. Along with the portion of the supposed cuts above having to do with local government, this represents a reduction in subsidy to local government. Altogether this is 25 percent of the supposed gap. Generally this is good. It adds to transparency. If local government needs those services, it should raise local taxes. If it can&#8217;t raise local taxes, it should stop providing those services. If the state is to provide the services, then the state should provide those services and the local governments need not enter into it.</p>
<p>Last but not least, $1.4 billion Medicaid. This is the trickiest one. If it represents a reduction in actual Medicaid expenditures, fine. But it doesn&#8217;t. It represents a smaller increase than some wish list projection.</p>
<p>But here is the real kicker: Where is the $8 billion from in the first place? They&#8217;ve upped the ante, calling it $8.7 billion, which implies they have a source for the figure. So let&#8217;s see it. Is it really $8 billion in cuts? Or is it just that you&#8217;d like to spend $8 billion more than you have? If the latter, why not $10 billion, or $20 billion? Because that&#8217;s just crazy? Yes, it is just crazy. So is the $8 billion. Show us the number, or shut up about it.</p>
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		<title>Flaw found in public sector pensions</title>
		<link>http://ohiocasb.org/blog /flaw-found-in-public-sector-pensions</link>
		<comments>http://ohiocasb.org/blog /flaw-found-in-public-sector-pensions#comments</comments>
		<pubDate>Sat, 19 Mar 2011 12:29:38 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2086</guid>
		<description><![CDATA[Sheesh. Nothing like letting a headline reveal your real thoughts: &#8220;Flaw found in proposed pension shift&#8221;
The flaw? Every public employee pays into the state pensions and is matched by the public employer. However, not every employee &#8220;vests.&#8221; Quite a few leave before they vest. When they leave they can withdraw their own payments, but not [...]]]></description>
			<content:encoded><![CDATA[<p>Sheesh. Nothing like letting a headline reveal your real thoughts: &#8220;<a href="http://www.dispatchpolitics.com/live/content/local_news/stories/2011/03/18/copy/flaw-found-in-proposed-pension-shift.html?adsec=politics&#038;sid=101">Flaw found in proposed pension shift</a>&#8221;</p>
<p>The flaw? Every public employee pays into the state pensions and is matched by the public employer. However, not every employee &#8220;vests.&#8221; Quite a few leave before they vest. When they leave they can withdraw their own payments, but not the employer&#8217;s payments. That is kept by the pension to give to those who do vest.</p>
<p>So, yes, there&#8217;s a flaw in the public sector pension. The pensions and employers are lying to the employees about what they are offering them and then taking that money to give to someone else. Of course that is the main function of government, to lie and take money from people. Good job identifying a true flaw, and indeed, what is practically a crime.</p>
<p>But needless to say that&#8217;s not the flaw they&#8217;re worried about. No, the flaw they are worried about is that by reducing the employer contribution and increasing the employee contribution, the victims in this scheme will be less victimized. They get to keep more of their own money, instead of having it stolen to give to someone else. The pensions are saying, &#8220;Wait, we don&#8217;t get to keep what we stole.&#8221;</p>
<p>I can understand why Aristotle takes the position that this is a flaw; he is both a Democrat and the representative of the scheme. But what in the world is wrong with the paper?</p>
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		<title>Joe needs an editor</title>
		<link>http://ohiocasb.org/blog /joe-needs-an-editor</link>
		<comments>http://ohiocasb.org/blog /joe-needs-an-editor#comments</comments>
		<pubDate>Wed, 16 Mar 2011 16:10:51 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2083</guid>
		<description><![CDATA[A fairly weak story about Kasich&#8217;s philosophy and the state budget ends with this puzzler:
Then there is this question: Why is a governor who opposes government intrusion using his budget to require college professors to teach one extra class every two years?
Everyone knows what Joe is thinking and what he wants to say (&#8221;Five of [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.dispatchpolitics.com/live/content/local_news/stories/2011/03/16//copy/kasichs-beliefs-at-heart-of-plan.html?adsec=politics&#038;sid=101">A fairly weak story</a> about Kasich&#8217;s philosophy and the state budget ends with this puzzler:</p>
<p><em>Then there is this question: Why is a governor who opposes government intrusion using his budget to require college professors to teach one extra class every two years?</em></p>
<p>Everyone knows what Joe is thinking and what he wants to say (&#8221;Five of the past six governors raised the income or sales taxes to plug deep budget holes RAISE TAXES RAISE TAXES RAISE TAXES FOR THE LOVE OF GOD RAISE TAXES HOW ABOUT A TEMPORARY INCREASE IN THE SALES TAX&#8221;), but the &#8220;raised question&#8221; (raised by who?) doesn&#8217;t even make sense. Does the budget require private college professors to teach more? If government intrusion is the issue and we&#8217;re talking about public colleges, shouldn&#8217;t Joe&#8217;s question be, &#8220;Why does a governor who opposes government intrusion give a dollar to public colleges?&#8221;</p>
<p>It&#8217;s just bizarre. Had Joe asked, &#8220;Why doesn&#8217;t the governor privatize the public universities instead of the prisons?&#8221;, that might have made sense and had some of the snarky sting Joe is both seeking and trying to avoid at the same time. But requiring more productivity (or at least production) out of an entity run by the government is exactly what one would expect here. If Joe had an editor, that last paragraph would have been stricken.</p>
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		<title>So that&#8217;s what an $8 billion deficit looks like</title>
		<link>http://ohiocasb.org/blog /so-thats-what-an-8-billion-deficit-looks-like</link>
		<comments>http://ohiocasb.org/blog /so-thats-what-an-8-billion-deficit-looks-like#comments</comments>
		<pubDate>Wed, 16 Mar 2011 13:13:21 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2081</guid>
		<description><![CDATA[Some bait and switch.
The governor released his budget yesterday. For two years, maybe three, all we have heard is there is an $8 billion deficit. Doing a little knapkin calculation, let&#8217;s figure General Revenue spending of $25 billion a year, a two year budget, so an $8 billion deficit is $4 billion a year; that&#8217;s [...]]]></description>
			<content:encoded><![CDATA[<p>Some bait and switch.</p>
<p>The governor released his budget yesterday. For two years, maybe three, all we have heard is there is an $8 billion deficit. Doing a little knapkin calculation, let&#8217;s figure General Revenue spending of $25 billion a year, a two year budget, so an $8 billion deficit is $4 billion a year; that&#8217;s a pretty healthy chunk, almost 20 percent. Sounds serious. Must be expecting that $25 billion to drop to $21 billion, eh? That&#8217;s gonna hurt.</p>
<p>So, let&#8217;s see, starting with 2011 spending at $26.7 billion, factor in about a 20 percent drop, so 2012 spending is . . . $26.9 billion. Huh? How did a $4 billion drop turn into a tiny little increase?</p>
<p>Well, they must have packed it all into the second year . . . Wow . . . an $8 billion drop from about $27 billion is about $19 billion . . . that&#8217;s really gonna hurt . . . so, looking at the budget, it&#8217;s $28.6 billion, a drop of . . . wait, an increase of $1.7 billion? So, we&#8217;re almost $10 billion ahead of where they said we were going to be?</p>
<p>Boy, this stuff is painful. These cuts can be called only Draconian.</p>
<p>Just makes you wonder what they think a deficit is.</p>
<p>Personally, I think the budget should be $50 billion. That means we&#8217;re looking at a deficit of more than $20 billion. Wow, just think of the cuts involved when I raise the spending by $1 billion next time!</p>
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		<title>Transparent</title>
		<link>http://ohiocasb.org/blog /transparency</link>
		<comments>http://ohiocasb.org/blog /transparency#comments</comments>
		<pubDate>Mon, 14 Mar 2011 14:01:20 +0000</pubDate>
		<dc:creator>editor</dc:creator>
				<category><![CDATA[blog]]></category>

		<guid isPermaLink="false">http://ohiocasb.org/?p=2074</guid>
		<description><![CDATA[Today NPR is running a sad little story trying to salvage its reputation, following a news sting in which its top people were, not revealed, but recorded as being bigots and biased in their coverage. Unlike NPR or any so called Manhattan journalist, the investigative reporter released, not the edited tape, but his full two [...]]]></description>
			<content:encoded><![CDATA[<p>Today NPR is running a sad little story trying to salvage its reputation, following a news sting in which its top people were, not revealed, but recorded as being bigots and biased in their coverage. Unlike NPR or any so called Manhattan journalist, the investigative reporter released, not the edited tape, but his full two hours of tape. After viewing that full two hours, NPR is busy justifying each step&#8211;all the while continuing to condemn the journalist who did the sting and condemning the NPR attitudes caught on tape.</p>
<p>That&#8217;s fine. They&#8217;re entitled to do such a story. It&#8217;s like any teenager, criminal, politician or anyone else caught in the act&#8211;&#8221;but, but, but.&#8221; It&#8217;s a hard thing to pull off.</p>
<p>But the big reveal is their Scott Walker coverage, when another journalist lied to the Wisconsin governor about being a Koch, which is the conservative equivalent of a Soros. The way NPR covered that story was quite different. Instead of a careful review of all the &#8220;but, but, but,&#8221; NPR was not bothered by lack of stature of the journalist or any defense of Walker or Koch. No, they simply ended their story with a snarky aside, essentially joining the narrative and piling on, noting <a href="http://www.npr.org/2011/02/23/134003982/Wis-Governor-Receives-Prank-Phone-Call" target="_blank">that Americans for Prosperity had run a TV ad in support of Walker&#8217;s effort</a>: &#8220;The advertiser? Americans for Prosperity, a national organization created with money from the Koch brothers. Peter Overby, NPR news.&#8221;</p>
<p>(That&#8217;s a great example of an NPR trademark: Bow-tie journalism. Don&#8217;t know how to end your story? Easy! Toss in a knowing initimation, tying al the loose ends into a beautiful bow. &#8220;Whether it will bring peace to the Middle East remains to be seen.&#8221; Thanks, NPR!)</p>
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		<title>Three generations</title>
		<link>http://ohiocasb.org/blog /three-generations</link>
		<comments>http://ohiocasb.org/blog /three-generations#comments</comments>
		<pubDate>Mon, 14 Mar 2011 12:11:24 +0000</pubDate>
		<dc:creator>editor</dc:creator>
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		<guid isPermaLink="false">http://ohiocasb.org/?p=2072</guid>
		<description><![CDATA[The great Glenn Reynods captures an insight about Greek vase painters, an artistic style that died out three generations after the basis for the style had died, noting that the current practitioners know nothing else, and they raise a generation in their own image, but weakened.
&#8220;This is the length of time it usually takes for [...]]]></description>
			<content:encoded><![CDATA[<p>The great Glenn Reynods captures an <a href="http://6thfloor.blogs.nytimes.com/2011/03/07/are-we-the-greek-vase-painters/" target="_blank">insight about Greek vase painters</a>, an artistic style that died out three generations after the basis for the style had died, noting that the current practitioners know nothing else, and they raise a generation in their own image, but weakened.</p>
<p>&#8220;This is the length of time it usually takes for a people, after a far-reaching social change, to get habits which are no longer relevant thoroughly out of their system; for the first generation of survivors are still people brought up under the old order, and the second generation are people brought up by people who were brought up under the old order. This is one reason why a century, a period of about three generations, so often seems to have a distinctive character. In the third generation . . .  a fresh start is made with . . . a vigorous and talented people.&#8221;</p>
<p>It makes me think of Felix Frankfurther and his New Deal Commerce Clause, along with a much better jurist, Oliver Wendell Holmes, who I think coined the bumper sticker, &#8220;Had enough yet?&#8221;</p>
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		<title>And all the children are above average</title>
		<link>http://ohiocasb.org/blog /and-all-the-children-are-above-average</link>
		<comments>http://ohiocasb.org/blog /and-all-the-children-are-above-average#comments</comments>
		<pubDate>Thu, 10 Mar 2011 11:34:51 +0000</pubDate>
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		<guid isPermaLink="false">http://ohiocasb.org/?p=2070</guid>
		<description><![CDATA[Oh, I&#8217;ve been waiting for this for 10 years now: &#8220;The number of schools labeled as &#8220;failing&#8221; under the nation&#8217;s No Child Left Behind Act could skyrocket dramatically this year . . . the percentage of schools not meeting yearly targets for their students&#8217; proficiency in in math and reading could jump from 37 to [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.google.com/hostednews/ap/article/ALeqM5gPmjfDMN5nHOpeSIZYLwkVfKAHGQ?docId=c7dc0757afd54b5ca2836c00de44535f">Oh, I&#8217;ve been waiting for this for 10 years now</a>: &#8220;The number of schools labeled as &#8220;failing&#8221; under the nation&#8217;s No Child Left Behind Act could skyrocket dramatically this year . . . the percentage of schools not meeting yearly targets for their students&#8217; proficiency in in math and reading could jump from 37 to 82 percent as states raise standards in attempts to satisfy the law&#8217;s mandates.&#8221;</p>
<p>The law mandated that 100 percent of children would be proficient within 10 years (but did not kick in right away so we&#8217;ve still got a few years).</p>
<p>This is akin to mandating that all husbands shall look like Tom Cruise (or Justin Bieber, whatever) within 10 years. It&#8217;s not going to happen. It wasn&#8217;t even hubris to pass such a law, it was idiocy and cynism. Clearly, Kennedy and Bush both expected further jockeying to kick the status quo around, Kennedy expecting nationally based socialism and Bush expecting a reaction from publishing comparative performance.</p>
<p>The federal government probably has the authority under the Constitution to set certain standards of price and quality transparency, but that&#8217;s it. It does not have funding authority nor does it have mandate authority. Needless to say it claims both, and has rendered itself ridiculous.</p>
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