Cash reserves – Legislators last year passed a bill that allowed school districts to divert reserves in specific funds, about $150 million, to their general funds. About 77 districts used that authority to send $24 million to their general funds for the current fiscal year, but House Speaker Mike O’Neal, R-Hutchinson, wasn’t happy with that level of response and has introduced a bill that would require school districts to spend more of that money or risk losing it. From this vantage point, $150 million spread across all the school districts in the state doesn’t indicate the districts are hoarding cash on a whim. Given the status of the state’s own budget before the current administration took over, districts could be excused for hanging onto some money to deal with reoccurring funding reductions and tardy distribution of revenue from the state. O’Neal and his colleagues should focus on managing the state’s cash carryover and let the elected leaders of our counties, cities and school districts decide the appropriate level of their ending balances.