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Tax abatements cost Ohio...
Education & TrainingCorrectionsPrivatization
Tax abatements cost Ohio schools at least $125 million
Property tax abatements caused 180 school districts across Ohio to forgo $125.6 million in revenue, according to financial reports the districts issued covering the 2017 fiscal year. With $43.8 million, or a little more than a third of that amount, schools across the state could refill the positions of 662 librarians whose positions were eliminated between the 2005-2006 school year and 2016-2017.[1] That demonstrates that while the forgone revenue from tax abatement is relatively small compared to total K-12 spending, it's still quite meaningful.
Photo: Cleveland Metropolitan School District
The reports are the first of their kind under a new rule by the nonprofit that sets financial accounting standards for local governments, the Governmental Accounting Standards Board (GASB). The new GASB standard covers tax abatements in which tax revenue is reduced because of an agreement between a government and a taxpayer. Generally, it applies when a government agrees to forgo revenue, and the taxpayer promises to take specific action contributing to economic development or otherwise benefiting the government or citizens broadly.[2] Governments that abate taxes are required to disclose in notes to their financial statements the specific taxes being abated, the authority for doing so, and the criteria that make a recipient eligible. The report should include the amount abated under each program. The standard covers governments that use Generally Accepted Accounting Principles (GAAP), which includes most school districts in the state. Though they can't abate taxes themselves and don't have to report the same details as those that do, school districts must report abatements that are approved by other governments and affect their revenue.[3]
A substantial share of the data in this study was collected by Good Jobs First, a national nonprofit that focuses on accountability for tax breaks. Policy Matters Ohio also reviewed school districts' financial reports. Altogether, we reviewed reports from 464 of the state's 608 districts, of which 180 disclosed specific amounts of abatements.[4] Most of the disclosures report on property tax abatements under two major such programs available under state law, the Enterprise Zone (EZ) and Community Reinvestment Area (CRA) programs. This study relies largely on school district financial statements, without additional explanation.
The district reports we reviewed include all 100 of the state's largest districts and a majority of the public-school students. The abatements came about because of the action of cities, villages, counties and townships, but schools, as the recipient of nearly two-thirds of Ohio's property-tax levies, are the ones that forgo the most revenue when such taxes are abated for economic development.[5]
The Governmental Accounting Standards Board (GASB) is a nonprofit based in Norwalk, Connecticut, that sets financial accounting standards for local governments. In 2015, it approved a new standard for the first time requiring reporting on forgone revenue from tax abatements. This is known as GASB Statement No. 77. Governments that use Generally Accepted Accounting Principles were mandated to start applying it starting in fiscal years beginning after Dec. 15, 2015. For most Ohio school districts, this meant their fiscal year ended June 2017 was the first time they had to implement the rule and report in their annual financial report.
Enterprise zones (EZs) and Community Reinvestment Areas (CRAs) are two of the major programs available to local governments to reduce taxes that would otherwise be due in order to support economic development. Each has its own rules, as described by the Ohio Development Services Agency.
Under Tax Increment Financing (TIF), payments on the additional value of a property undergoing development are diverted from the general fund for a period of time to uses exclusively within the TIF district, sometimes to build infrastructure supporting the development and sometimes for other purposes. TIFs have become the most widely used form of property tax abatement in Ohio, accounting for more than half of the total.
Abating governments may be cities, villages, townships or counties that make agreements with companies to reduce taxes that would otherwise be paid, generally in return for promised development.
New transparency
Though the data omit a substantial amount of tax abatement for reasons discussed below, they allow a partial look at the impact of such abatements on schools across Ohio. Data from the 25 districts among the 464 that reported the largest amount of forgone revenue are shown in Table 1. Cleveland had by far the largest total, at more than $34.2 million, followed by Cincinnati, at almost $18.4 million. While most are among the state's larger school systems, some much smaller districts also showed up on the list, including Warrensville Heights, Garfield Heights and Rossford. If the districts reported receiving compensation from local governments for abatements, we included that in the numbers in Table 1. Most of the top 25 received such compensation. All but Mansfield, No. 25 on the list, were located in one of the state's eight largest metro areas. These 25 accounted for $99.4 million in forgone revenue, or nearly four-fifths of the total. They are scattered across six metro areas, though none are in the Akron or Canton areas and just one is in Youngstown. Twenty-two of the 25 experienced revenue losses of at least $1 million.
Reports from the Big 8 urban school districts are shown in Table 2. Cleveland and Cincinnati together accounted for most of the reported abatements among the Big 8. The Canton City district reported that it had implemented the new standard, but that it did not have any "material" abatements. Akron did not report, but told Policy Matters Ohio that the single abatement there was immaterial to its financial statements.[6] The six cities that reported abatement amounts accounted for $58.5 million in total.
Though the Columbus district reported a considerably smaller total than Cleveland or Cincinnati, the revenue loss for districts across metropolitan Columbus came close to the total in the Ohio portion of the Cincinnati metro area (only Ohio data was collected for this report, the Cincinnati area includes parts of Kentucky and Indiana). Altogether, as shown in Table 3, abatements in Ohio's eight largest metro areas accounted for a total of nearly $120 million in forgone revenue last year, the overwhelming share of abatements in the 464 districts covered in this report. Together, these metro areas include 311 districts. Another 153 districts outside the eight metro areas accounted for less than $6 million in abatements in Fiscal Year 2017. Overall, 69 of the 100 districts with the largest student enrollment reported specific forgone revenue. Clearly, abatements are concentrated in metro areas and in larger school districts.
Spotty reporting
The total of $125.6 million reported in forgone revenue does not include significant abatements that GASB does not require to be reported. Tax increment financing[7] (TIF) accounts for more than half of the property tax abatement in Ohio, but GASB does not require most of it to be reported—or reporting of payments that may be received in lieu of taxes to make up for lost revenue on TIF properties. While a small number of districts included TIF abatements, most didn't, so the school district reports may understate how much tax abatement is occurring. For instance, though it wasn't cited in the district's note on tax abatement in its financial report, The Dayton Daily News reported recently that the Dayton Public Schools didn't see about $1.22 million in abated taxes because of tax-increment financing there.[8] According to the attorney general's economic development manual, as of June 2016, the state's three most populous counties – Franklin, Cuyahoga and Hamilton – had a total of 526 active TIFs.[9]
The data also are understated because many districts haven't reported on details of other abatements that affect them. In some cases, this may be because they deem them to be insignificant. Take the Canton City Schools, which reported that it did not have any "material" abatements, based on information from the county auditor.[10] Most of the 284 districts that did not report tax abatement amounts said that they had implemented the new abatement reporting standard, but that it had no effect on their financial position, or that it had no material effect. Indeed, GASB standards "relate only to significant (material) amounts," GASB notes, and it does not provide specific guidance on what that means.[11] This represents an unfortunate gap in the GASB standard.
At least 20 other districts did not mention the GASB rule in their financial report and did not disclose figures on abatement amounts. Asked about these omissions, the office of the state auditor said that districts don't have to provide a GASB 77 note if they have no agreements to evaluate, if the agreements don't meet the GASB 77 definition or if the dollar amount of the agreements is immaterial.[12] It said further that districts don't need to disclose a change in accounting principle in the first instance, and, "It is a matter of professional judgment whether it would be included" if the agreements don't meet the GASB definition or are considered immaterial. While these may provide technical justification for the lack of reporting, the omission of any mention of abatement should not be acceptable. Any Ohioan should be able to look at the financial report of their local school district and see what tax abatement is costing. If it's costing nothing, the district should say so – and explain how that is so if there are abatement agreements.
Under the new GASB rule, school districts are supposed to report compensation that they receive from governments that abate taxes ('abating governments') to make up for lost revenue.[13] Under Ohio state law, abating municipalities that levy income taxes are required to provide such compensation when new employee payroll from a CRA, EZ or TIF project is $1 million or more a year.[14] The municipality must attempt to negotiate a compensation agreement, and if none is implemented, half of the income tax from new employees minus certain costs goes to the school district. Local governments must give advance notice to school districts when they are planning to enter into CRA, EZ or TIF agreements, and in most instances, if an abatement meets certain thresholds, school board agreement is required. For instance, if a TIF deal is going to last more than 10 years or exceed 75 percent, school boards have a right to reject it. In many instances, school districts and cities may reach broader agreements on abatements.[15] Toledo and Cincinnati, for instance, have such agreements, while in Dayton, the school district just approved a new, 10-year agreement with the city.[16]
At least 42 districts reported as part of their GASB 77 disclosures receiving specific compensation from abating governments to make up for lost revenue. Altogether, these districts reported getting $18.4 million in compensation, compared to abatement amounts of $54.8 million. Thus, compensation made up about a third of the abatements reported in these districts. However, reporting of such compensation is not always complete. A number of districts with more than a single abating government did not break out the amounts by jurisdiction, though the GASB requirement on this point is unclear. And Cincinnati did not explicitly report in its tax abatement note on an agreement negotiated with the City of Cincinnati in the 1990s under which it receives $5 million a year and other benefits, and the city can give certain tax breaks without school board approval.[17]
Apart from its GASB 77 note, the Cincinnati district reported "revenues in lieu of taxes" of $38.57 million. These monies are received, the report says, "via agreements with the City of Cincinnati, Hamilton County and certain townships that overlap the District, in an attempt to "make whole" tax revenues that were lost via abatements, enterprise zones or Tax Increment Financing plans created within their jurisdictions."[18] In response to questions from Policy Matters Ohio, the district said that these revenues include the $5 million from the city as part of the long-standing agreement.[19] Yet in the tax abatement section of its financial report, it omitted any mention of that and instead said: "The district is not receiving any amounts from this other government in association with the forgone property tax revenue." The district told Policy Matters Ohio that it has raised this point with its auditors "and we will address it in next year's financial statements." It is likely to reword its tax abatement note.[20]
Like the Cincinnati district, a number of others – including many of those with the most forgone revenue from abatements – reported separate from their tax abatement notes under the GASB 77 standard that they had received payments in lieu of taxes (PILOTs). Most often, this probably involves tax increment financing. The Columbus school district, for instance, reported payments in lieu of taxes because of TIF agreements totaling $59.6 million. Westerville reported $3.4 million. But since the GASB standard does not require reporting on most forgone revenues from tax-increment financing deals, one can't easily say how substantial the additional revenue loss, if any, is from the school district financial statements.[21] The net impact is even cloudier, since a school district's state aid depends on its property taxes. State aid may increase if property values are reduced, yet is unaffected by payments in lieu of taxes that districts may receive.
The new accounting standard sheds new sunlight on how tax abatements affect schools in Ohio. The overwhelming majority of schools have adopted the standard and said so in their official financial statements, a positive step for transparency. However, that still leaves a picture that is woefully incomplete. The GASB standard doesn't go nearly far enough in what it requires – and the state auditor should insist on consistent, uniform reporting that would add clarity even without any change in the standard. In New Mexico, the state auditor at the time the standard became effective delivered a spreadsheet to every local government in the state and instructed them to complete it, including the tax revenue forgone and any payments in lieu of taxes or similar compensation they have received from others.[22] Ohio's auditor should do the same.
Ohio law already provides school districts with the authority to approve many significant abatement agreements. These vary according to the kind of abatement, with differing thresholds for when approval is mandated. A thorough assessment is needed to determine how school districts use these rights, whether the array of varying requirements needs standardization and, most importantly, if it provides appropriate protection. Another option: As some already have, local governments could consider excluding school districts from tax increment financing, insulating them from revenue losses.
Too often, school boards face the unpleasant choice of simply agreeing to new abatements or being perceived as opposed to economic development if they exercise their full rights and demand the best possible deal. While greater transparency won't end this, it does allow for greater accountability.
Policy Matters Ohio previously has set forth recommendations on tax abatement disclosure as part of an earlier study on reports by local governments,[23] most of which would be useful for school districts as well. In addition, school districts should inform stakeholders whether they are protected when incentive requirements – for instance, job gains that have been promised – are not met. And in its own GASB 77 note, the state of Ohio should report what it spends in additional school aid to make up for local tax abatement losses.
As noted in our earlier report, the Auditor of State can play an important and positive role in taking advantage of the GASB 77 standard. The auditor should publicly announce a commitment to the fullest possible disclosure of tax abatements and adopt practices to achieve that, including to:
Ensure that all school district Comprehensive Annual Financial Reports have a clear section on abatements. If they have no abatements, it should clearly say that. Not mentioning abatements will not be acceptable.
Provide every school district required to report under the GASB standard with a spreadsheet and instructions to complete it.
Demand consistency and completeness in school district reporting on compensation payments received to offset abatements that affect them, and require a full description of the terms of any agreements districts have with abating governments.
Consider mandating that school districts report on forgone revenue from tax increment financing, in the interest of transparency and consistency across districts. Ask that they outline specifically how much they are receiving in compensation payments to offset forgone revenue from TIFs.[24]
Augment the existing Summarized Annual Financial Reports currently shown on the Auditor's web site at https://ohioauditor.gov/references/summarizedreports.html. Aggregation of GASB 77 data in one place, available and downloadable from a web site, is critical to making the best, full use of the standard. The auditor should use the uniform spreadsheets provided to all school districts to provide the data. It should allow readers to easily see in one place how much abatements are in every reporting school district, including the most up-to-date figures.[25]
Use data available from other state agencies, such as the Development Services Agency Department of Taxation, to make sure that abatements reported elsewhere are being fully reported in financial statements.
Candidates for auditor in November's state-wide election should discuss their intentions for strengthening tax abatement disclosure. Beyond the general statements the major candidates have made supporting robust reporting, each should describe more specifically the additional steps they will take to make it happen.[26]
The new GASB rule provides a peek, if still an incomplete one, at tax abatements that affect school districts across Ohio. Ohioans should make use of this new trove of information, while demanding that school boards and state and local elected officials take steps to fully implement the rule and provide maximum transparency.
[1] "Advanced Reports" (Ohio Department of Education, August 2018). Overall, schools across Ohio have reduced the number of librarians on their staffs by nearly 41 percent of that time frame. Forgone revenue from abatements in individual districts, of course, doesn't correspond directly with these cutbacks.
[2] Statement No. 77 of the Governmental Accounting Standards Board, Tax Abatement Disclosures, August 2015, at http://www.gasb.org/jsp/GASB/Document_C/GASBDocumentPage?cid=1176166283745&acceptedDisclaimer=true
[3] Ibid, p. 4, Item 8. The GASB rule requires that entities that are affected by other governments' abatements must report the names of the governments that abated the taxes, the specific taxes that are being abated, and how much this reduced the reporting government's tax revenues. It also mandates reporting on amounts they receive from other governments in association with such forgone revenue.
[4] Policy Matters Ohio did not attempt to gather information from the remaining districts. Some, of course, did not report because they do not use Generally Accepted Accounting Principles and are not covered by the new standard.
[5] Tax abatements also impact other local governments, sometimes significantly. For example, levy-funded county health and human service agencies sometimes experience significant revenue challenges as a result of tax abatements. For more information on GASB 77's effects on local governments, see the earlier report, "Local Tax Abatement in Ohio: A Flash of Transparency," Policy Matters Ohio, Jan. 18, 2018, pp. 9-10, at https://www.policymattersohio.org/research-policy/quality-ohio/revenue-budget/tax-policy/local-tax-abatement-in-ohio-a-flash-of-transparency
[6] Email from Ryan Pendleton, treasurer and chief financial officer, Akron Public Schools, Sept. 26, 2018. The single abatement caused a loss of $194,628 in tax revenue to the Akron schools in Tax Year 2017, $97,314 or 50 percent of which was paid by the owner to the schools under a compensation agreement. Email received from David H. Seed, an outside attorney for the district, Sept. 26, 2018.
[7] Under tax increment financing (TIF), payments on the additional value of a property undergoing development are diverted from the general fund for a period of time to uses exclusively within the TIF district, sometimes to build infrastructure supporting the development and sometimes for other purposes. GASB has said that such payments that are used to finance debt do not need to be separately disclosed in the GASB 77 footnote, but certain other TIF payments must be cited. According to the Ohio Department of Taxation, $5.4 billion of the $10.4 billion in real property covered by tax abatement in Tax Year 2015 was from TIFs. See Ohio Department of Taxation, "Assessed Valuation of Real Property Exempted by Tax Abatements, Tax Year 2015," at https://www.tax.ohio.gov/Portals/0/tax_analysis/tax_data_series/real_property/pe3/PE3CY15.pdf
[8] See Frolik, Cornelius and Jeremy P. Kelley, "Dayton leaders hope new deal with schools brings more businesses to the city," The Dayton Daily News, Aug. 7, 2018, at https://www.mydaytondailynews.com/news/dayton-leaders-hope-new-deal-with-schools-brings-more-businesses-the-city/FbANL64d7dBjMRhgHG0xrI/
[9] DeWine, Mike, Ohio Attorney General's Office, Ohio Economic Development Manual 2017, p. 139, at https://www.ohioattorneygeneral.gov/Economic-Development/Economic-Development-Files/Economic-Development-Manual.aspx
[10] Conversation with Jeffrey Gruber, treasurer, Canton City School District, July 30, 2018 and https://ohioauditor.gov/auditsearch/Reports/2018/Canton_Local_School_District_16-17-Stark.pdf
[11] Governmental Accounting Standards Board, "The Materiality Box: Why It's Important," at http://www.gasb.org/jsp/GASB/Page/GASBSectionPage&cid=1176168716224
[12] Email from Tracie L. McCreary, Chief Project Manager, Auditor of State, Aug. 21, 2018
[13] See GASB Statement No. 77, p. 4, Item 8 and pp. 25-6, Item B46. Ohio's auditor notes regarding school reports on such compensation that, "As with all GASB pronouncements, the provisions of GASB 77 need not be applied to immaterial items." Email from Tracie L. McCreary, Chief Project Manager, Auditor of State, Aug. 31, 2018
[14] See Ohio Revised Code Section 5709.82 and Handbook, County Commissioners Association of Ohio, Chapter 15, at https://ccao.org/wp-content/uploads/Chapter%2015%20Tax%20Abatement%2001%2029%2016.pdf
[15] Op. cit., Attorney General's Office, Ohio Economic Development Manual. The manual notes, "…it is common for companies and local school districts to enter into side agreements that provide for some level of payment in lieu of taxes to the local schools." At https://www.ohioattorneygeneral.gov/Economic-Development/Economic-Development-Files/Economic-Development-Manual.aspx
[16] Frolik, Cornelius and Jeremy P. Kelley, "Dayton leaders hope new deal with schools brings more businesses to the city," The Dayton Daily News, Aug. 7, 2018, at https://www.mydaytondailynews.com/news/dayton-leaders-hope-new-deal-with-schools-brings-more-businesses-the-city/FbANL64d7dBjMRhgHG0xrI/ and Jeremy P. Kelley, "Deal adds protections to Dayton school-city tax abatement pact," The Dayton Daily News, Aug. 21, 2018, at https://www.daytondailynews.com/news/deal-adds-protections-dayton-school-city-tax-abatement-pact/6zlSXHbAP3wcQB3ujMIXBP/ "The deal says DPS (the school district) will exempt 100 percent of taxes on certain commercial property abatements during the next 10 years, giving up the right to vote on individual projects," the newspaper reported. It also says that the school district will get 25 percent of the property tax that would have been owed, spells out specific due diligence that the city must perform before awarding tax incentives, and that the city will brief school officials on its due diligence "when appropriate or allowable."
[17] Agreement between the City of Cincinnati and the Board of Education of the City School District of the City of Cincinnati, July 2, 1999 and First Amendment to Agreement, Dec. 18, 2002
[18] Cincinnati City School District, Single Audit Reports, June 30, 2017, p. 33, at https://ohioauditor.gov/auditsearch/Reports/2018/Cincinnati_CSD_17-Hamilton.pdf
[19] The $5 million is a flat amount district received for various abatements covered under the agreement, which include some that it is required to report under the GASB rule and others that it isn't. The district received another $18.17 million in compensation payments for TIFs. Besides these amounts, it also received another $10.9 from Hamilton County under a separate agreement involving city stadiums and their tax-exempt status. The $38.57 million total also includes another $4.49 million that the district received from individual property owners, which is already figured into the figure it reported for forgone taxes. Emails from Brittany Marks, Director of Financial Reporting and Transparency, Cincinnati Public Schools, Oct. 1, 2018
[20] Ibid. The district also mistakenly said in its report that the tax abatement agreement under which it had forgone $18,350,966 was with the City of Deer Park, when it was with Cincinnati.
[21] Ibid. Since GASB does not require it, Cincinnati, for instance, did not attempt to calculate what its forgone revenue was from properties covered by TIFs.
[22] See New Mexico, Office of the State Auditor, "GASB 77 Disclosure Template for Audit Rule 2018," at https://www.saonm.org/state_auditor_rule
[23] Schiller, Zach, "Local Tax Abatement in Ohio: A Flash of Transparency," Policy Matters Ohio, Jan. 18, 2018, pp. 9-10, at https://www.policymattersohio.org/research-policy/quality-ohio/revenue-budget/tax-policy/local-tax-abatement-in-ohio-a-flash-of-transparency
[24] Asked whether the Auditor of State would consider this, his office responded: "One of the goals of GAAP reporting is to promote consistency and comparability of financial statements. We believe the current GAAP guidance can stand on its own. The financial statements are the responsibility of management, and if management chooses to add additional clarifying information, we will audit accordingly." Email from Tracie McCreary, Aug. 31, 2018.
[25] The auditor should also consider incorporating into its Summarized Annual Financial Reports for school districts key information that is already reported by local Tax Incentive Review Councils, which are required to report annually to the director of the Ohio Development Services Agency. See Section 122:4-1-08 of the Ohio Administrative Code.
[26] See Gongwer News Service, "Report Urges More Transparency On Local Tax Abatements," Jan.22, 2018.
2018Budget PolicyGASB 77Tax PolicyZach Schiller
Columbus leads in disclosing tax abatements
10 Tax reforms for a better Ohio
Local tax abatement in Ohio: A flash of transparency
Tax breaks expand in state budget
Moving closer to transparency on tax abatements
Tax break for business owners won't help Ohio economy
By Zach Schiller
Download full report
Download executive summary
02. New transparency
03. Spotty reporting
04. Recommendations
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Carol Miller, 79 of West Bend died Tuesday April 16, 2013 at Iowa Methodist Medical Center in Des Moines. Services will be held Saturday, April 20, 10:30 AM at Sts. Peter and Paul's Catholic Church, West Bend with burial to follow in the West Bend Cemetery. Visitation is from 4-7 PM Friday at the church where a parish vigil service will be held at 6:30 PM. Harris Funeral Home of West Bend is in charge of arrangements. Carol Miller, the daughter of Ray and Hilda (Weber) Miller was born July 13, 1933, in West Bend. She attended Sts. Peter and Paul's Catholic School through the 8th grade and graduated from the West Bend High School in 1951. She was employed as a cashier at the Iowa State Bank in West Bend for 45 years, retiring in 1995. Her interests included bowling, golfing, traveling and she also took great pride in keeping her large yard immaculate. She was a lifelong St. Louis Cardinal and Iowa Hawkeye fan. From its inception, Carol was the treasurer of the West Bend Golf and Country Club, serving from 1978-1990. She served on Sts. Peter and Paul's Finance Board from 1987-1994 and was a church director from 1994-1998. She also served on the Grotto of Redemption Board from 2001-2013. In short, Carol was a loyal and avid supporter of everything that had to do with West Bend. Survivors include her sisters Jeanette Schumacher of Mallard, IA and Mary Duffy of Adel, IA, niece and nephews, Kay (Dave) Frerk, Joe (Pam) Schumacher, Pat (Patricia) Schumacher, Tim (Cynde) Schumacher, and Kevin Duffy, 10 great nieces and nephews and 11 great-great nieces and nephews. Carol was preceded in death by her parents, brothers-in-law Gene Schumacher and Tom Duffy, nephew Mike Schumacher and great nephew David Kemnitz.
Carol Miller, 79 of West Bend died Tuesday April 16, 2013 at Iowa Methodist Medical Center in Des Moines. Services will be held Saturday, April 20, 10:30 AM at Sts. Peter and Paul's Catholic Church, West Bend with burial to follow in the West... View Obituary & Service Information
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Nigel Wordsworth BSc(Hons) MCIJ
Last month, Network Rail chief executive Sir David Higgins described how he approached his first few weeks in the rail industry. In this second part he looks at the longer term issues facing the industry but, first of all, he reflects on a topic that, regardless of organisational structure, nobody can ignore.
An area which I am really very unhappy with, in terms of our performance, is track-worker safety. It is just totally unsatisfactory that people should be put at risk. Our systems of getting track access, our systems at work need reforming. We need more training at frontline supervisor and track-worker level.
You've changed your safety philosophy recently from the Safety 365 system to this new Life Saving Rules system. Is that partly in reaction to that specific problem?
Well, I think the whole idea of league tables encourages a certain type of behaviour. I want to stamp that out and say this isn't about league tables it's about having a safer system of working. The classic safety pyramid says that to avoid one fatality we've got to have a thousand close calls reported, so we should be encouraging people to report. We should have a culture where there should be no blame if something happens, even though it doesn't result in an accident. People should be encouraged to report because, only by reporting close calls, near misses, whatever you wish to call them, are we going to work out what's unsafe on the railway that we need to correct.
Certainly, the standards, access to the track and the assessments we use need to be reformed because they're not fit for purpose in terms of providing simple, clear instructions or direction. So, we've brought in the life saving rules, but we are in the process now of streamlining all of our other rules to come up with, ideally, a hundred rules maximum
– maybe a few more – that say very clearly what you can and can't do. Then everything else – the how you do it – should be advisory or should be best practice or available as advice. But it shouldn't be a rule.
You have landed up in a very fragmented business and perhaps past management have tried to centralise it, but you have deliberately split it into manageable chunks.
We had people in separate organisations for very good reasons – to get the supply chain sorted, to drive down costs and build up performance.
But although this was very successful, it's now more sensible for decisions to be made locally because that's where our people and the train operating companies face the customers every single day. I am a huge believer in empowering organisations to make decisions rather than having all the experts sitting at head office. So you need the best, most experienced people right at the customer interface.
It has to be the right thing to combine maintenance and operations but organisations don't change over night. So much is down to people's behaviour, gradually building trust within an industry and within an organisation. It's going to take a long, long time to filter through for us to reap all the benefits. It's not as if you turn a light on and suddenly everything changes!
Was that process actually under way before you got here?
Yes, of course it was. Nothing I have done is new. I am not the genius that works these things out from scratch. I remember the very first meeting I had with what became the Rail Delivery Group. I asked what could we do to make life easier for customers, and straight back came the request to stop this silly divide between ops and maintenance. Devolution was already spoken of. Alliances were already under way. Even 'Project Dime' in the work of the projects business was making much earlier engagement with suppliers, with stricter discipline on client definition. All that stuff was under way.
My reaction? "Great, let's do it. Let's launch devolution straight away. Today! It's a great idea." So, all I did was to push forward existing ideas within the organisation.
You then split the business again because you created this infrastructure projects organisation. So, what was the logic behind that?
Well, the logic was that infrastructure projects is, as I see it, a service-based business which should be competitive and bought and used on its expertise, not because it is a monopolistic supplier. Despite the complexity and scale of the work that's being done it's necessary to prove that it is the calibre of the organisation that could win work here and ultimately overseas, not because it has a monopoly.
So that caused them to look at themselves and say: "Well, if we were a separate, independent, private company how would we look?" And the first thing they discovered was that their margins, overheads and operating costs were high compared with international benchmarks.
As I remind everyone, we didn't build High Speed 1. A French company designed it and an American company delivered it. We weren't called in to deliver Crossrail, that was designed by a French company with an American company delivering it.
And we haven't been called in to deliver High Speed 2 today. Interesting isn't it? So my message to our organisation is that we need to be in a position where we are the natural party that the government or investors choose to bring in to deliver major projects.
Are there other areas where you have people making demands on you, or setting targets for you, or stopping you doing things, that are really frustrating for you?
Most of our issues are self imposed. I'll start by saying that we've got an unbelievably fragmented railway system which is very, very complex and complicated to work with but, hell, that's an excuse, we should get over that.
One of the big features of the railway is also it's a mixed railway. It sounds an obvious statement. We have a very dense, congested, mixed network which is a fact of life and therefore there are a huge number of interdependencies.
I would like more flexibility to be able to align ourselves with our customers. But why should a customer really co-operate with us on our cost of renewals, because there is no benefit to them in the short term? In fact, all there is, is disruption! So I would like more flexibility on that area. Hopefully we'll have some progress with the next round of consultation with the ORR.
You're using public money. Do you find that it's all a bit onerous and it's a bit long winded and you can't get ideas through as quickly as you'd like?
Regulations are a necessary part of any monopoly for starters, and certainly any monopoly that benefits from the billions of pounds that we get. You can't fight it and the public expects it. It's their right. It would be different if we didn't take any public subsidies. That's the price we pay of being a monopolistic, publicly funded infrastructure company.
Whatever comes out of the next control period negotiations will be incredibly difficult to achieve, no matter what. Therefore we'll have to change, again, to get more and more efficient, otherwise we're never going to hit the targets. You just can't take more track- workers off maintaining the track and think things will go well. It just doesn't work. You have to look at the underlying procedures and processes we have. You have to get real productivity improvements rather than just cutting workforce.
If you miss your targets, you get fined. But it looks like fining Network Rail, which is publicly funded, is a self defeating principle. Where does fine money come from?
Well, the money comes from the money we're given. I mean, there has to be some sanction if we miss targets, I can understand that. But ultimately we're a not for-dividend company. We're a full profit company, but we're not for dividend, and anything we make is invested back in the railways.
But, you know, in the end we agreed back in 2008 a certain settlement, and in return for that we agreed to deliver a certain set of outputs. So, if you don't want to live by that process, then don't expect to be treated as
an independent company, just become a government department, become a cost centre and apply every year for budget controls. That's the alternative, so if you want to bid for a control period then you have to expect to deliver outputs. If you don't there is a financial penalty.
And you feel that the not for dividend status that you have, and the stand alone company that you have, is the right way to run the railways rather than being a government department?
Of course, absolutely right. There is no doubt.
OK, you have compiled your business plan, presumably the next thing is to get it through the ORR?
We have spent a year putting a massive amount of work into our plan along with the ORR.
There's ninety pages on the website but 22,000 pages is what they will get. I believe it was something like 6 foot 6 inches tall if you stand it up.
So somebody has had to write 22,000 pages and somebody else has got to read 22,000 pages?
Correct, yes. And it has taken us a year, basically, because what we did this time was to compile our initial industry plan, which is basically top down head office driven, with what we think the railways should cost. Then we went out to our routes and we said that now you are devolved, now that you have customers out there, you prepare your route plans bottom up and tell us what you think is the right plan to run the railways. Then we'll merge it with our version.
So, it's a much more rigorous process now. I would always like to have a greater supplier involvement and greater customer involvement, but we are a long way ahead of where we were in the last control period. It's a much more thoughtful, resilient document.
I don't expect an easy settlement, but what I do want is a settlement we know how we can deliver, because in the last control period we got 3 billion less than we thought and then we spent the best part of two years trying to work out how the hell we were going to make it work. As a result the industry suffered because a lot of the work slowed down dramatically.
We are trying to forecast forward what will happen in the next 5 years – what improvements, productivity, technology, external events will occur. And it's understandable that the Regulator expects results based on things which haven't been thought of which will improve productivity and of course that's reasonable. I am sure we will come up with ideas. But trying to estimate what those are and how they will work and then enter a binding settlement that doesn't constipate the industry is a challenge!
But then, also in the next 5 years, you'll have work come up or be thrown at you that you weren't budgeting for now.
That's what happened this time, the growth we've had within the industry is substantially higher than anything anyone ever expected. We've had substantially higher growth than was ever predicted at the start of CP4 on our rail network.
We are coping with a 50% increase in 10 years, 25% in 5 years, 8% last year. It's a huge struggle, particularly when you are set a budget. You have to say, as things change, that you need to be able to change the settlement. That's not something anyone as a Regulator would like but that's how you have to operate.
So the first challenge is that we need to convince the ORR to give us the money we've asked for. But then we still need to be flexible because we know a year, two years down the line, we'll be back to try and change the settlement – but for specific reasons.
Nigel Wordsworth BSc(Hons) MCIJhttp://therailengineer.com
SPECIALIST AREAS Rolling stock, mechanical equipment, project reports, executive interviews
Nigel Wordsworth graduated with an honours degree in Mechanical Engineering from Nottingham University, after which he joined the American aerospace and industrial fastener group SPS Technologies. After a short time at the research laboratories in Pennsylvania, USA, Nigel became responsible for applications engineering to industry in the UK and Western Europe. At this time he advised on various engineering projects, from Formula 1 to machine tools, including a particularly problematic area of bogie design for the HST.
A move to the power generation and offshore oil supply sector followed as Nigel became director of Entwistle-Sandiacre, a subsidiary of the Australian-owned group Aurora plc. At the same time, Nigel spent ten years as a Technical Commissioner with the RAC Motor Sports Association, responsible for drafting and enforcing technical regulations for national and international motor racing series.
Joining Rail Engineer in 2008, Nigel's first assignment was a report on new three-dimensional mobile mapping and surveying equipment, swiftly followed by a look at vegetation control machinery. He continues to write on a variety of topics for most issues.
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Starbucks has Served over 1 Million Cups of Free Coffee to First Responders who are Tirelessly Serving our Communities
As this global health crisis has evolved, we've seen Starbucks partners (employees) across Canada reach out to hospital and emergency staff, firefighters, police, and countless others with incredible acts of support and kindness – and free coffee.
The vast community efforts of Starbucks store partners inspired the company to expand on its existing support for first responders, which included keeping cafés open, in or around hospitals and health care centers to serve first responders, health care workers, and their incredible support staff.
On March 25, Starbucks announced that any customer who identified as a front-line responder to the COVID-19 outbreak would receive a tall brewed coffee (hot or iced) at no charge.
As of today, we can proudly say that over the last few weeks, our partners have served more than one million cups of free coffee to first responders and front-line healthcare workers across Canada and the U.S. That number will only continue to grow, as Starbucks announced today that it will extend this offer of free coffee to front-line workers until the end of May.
In Canada, specifically, our partners have served more than 112,000 cups to front-line workers. But coffee isn't the only way Starbucks is supporting those who are serving our communities through the COVID-19 crisis. Earlier this month, The Starbucks Foundation announced a $100,000 donation to COVID-19 fundraising drives set up by hospital foundations in Vancouver, Calgary, Toronto and Montreal.
Amid this uncertain time, there's been no shortage of good deeds from our store partners who have continued to find ways to support those who are keeping our communities safe.
We want to thank our first responders for all that they're doing for us. These front-line workers are committed to serving our communities, and we are committed to serving them.
To see all that Starbucks is doing in response to COVID-19, please visit our at-a-glance overview.
Uplifting communities with every cup
The coffee you order helps support our commitment to farmers and their communities. From donating disease-resistant coffee trees to investing in sustainable agricultural practices and conserving water in coffee processing, we're working to empower communities and improve livelihoods. Here's how we're making a difference Positively empowering 1 million women and girls in coffee-, tea- and […]
At a Glance: Our Response to COVID-19
Starbucks is taking several actions to protect the health and well-being of our partners (employees) and customers and to control the spread of COVID-19. Here's what customers need to know.


This rivals "Just Do It."
Arguably, the campaign that will continue to resonate with viewers well after the Olympics are over is Nike's "Find Your Greatness%u201D campaign, out of Wieden + Kennedy Portland, which focuses on the strength of the everyman athlete found in Londons elsewhere--not those commanding the stadium in London, England. This latest ad from the campaign, featuring a lone boy runner on a country road, is particularly inspiring, building suspense, excitement--even tears, within a single shot--via director Lance Acord.


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Q: How to specify a host ip address to sendmail I have sendmail installed on a server running Ubuntu 10.04.  I need to be able to send email to my companies email server from this machine, but I am not currently able to.  A rep in the IP department determined that my issue was that the IP address my server is resolving for the company mail server is it's external address and I need to be connecting to it's internal address (due to the way they have routing rules configured).  He gave me the IP address I need to connect to and instructed me to set mail.mycompany.com to resolve to this IP address.  How do I accomplish this?  (I tried /etc/hosts but found out very quickly that does not work for sendmail).

A: You can check what the resolver is giving for the mail server is to use the command getent hosts mail.example.com using your mail server in place of mail.example.com.  If this isn't giving the right result sendmail won't either.  Also try the command host -a example.com to see what mail sever address you are getting from DNS.  It should return the internal mail server.
It may also be possible the external IP is hard-coded into the sendmail configuration.  Check the configuration file for the external address of the mail server.  If I remember right it should /etc/sendmail.conf.
Verify your changes to /etc/hosts to do this.  Check that the hosts line in /etc/nsswitch.conf has files listed before DNS.  Restart nscd after making changes to /etc/hosts.  Then rerun the genent command above.  The hosts line should read like:
192.0.2.5  mail.example.com
Is there any reason you are using sendmail rather than postfix or exim?

redpajama_set_name: RedPajamaStackExchange


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Napoles Ballet takes on the Faust legend
Examiner Staff
Among the many distinctive voices that have emerged from Cuba's rich cultural tapestry is that of contemporary ballet choreographer Luis Napoles. After years performing with and creating works for both the Oakland and Sacramento ballets, Napoles decided to start his own company, Napoles Ballet.
This weekend, the company presents a program at the Cowell Theater including a world premiere of his dance-theater piece, "Fausto."
Napoles' interpretation of the Faust legend was inspired by his experience performing the title role with the Danza Contemporanea de Cuba.
"That piece really made an impression on me," he says. "I always wanted to do my own version. In mine, I use ballet dancers on pointe, the choreography is more fast-paced and there is a lot of partnering. I also focus more on Fausto's transformation from old to young, and his rapid descent into hell."
Napoles explains our continued attraction to the Faust tale. "Basically it's about the duality of good and evil, which dwell in us. We have the ability to choose — to go one way or the other. But it's also about love and what people will do for love."
Napoles began his dance training at the National School of the Arts, eventually touring as principal dancer with both Danza Contemporanea and the Ballet Theatre of Havana.
It was on one such tour in 1991 in Spain that Napoles (along with six of his fellow performers) defected, eventually arriving in the U.S., where his career further flourished. But his roots remain firmly planted in Cuban soil.
With a master's of fine arts degree in modern dance and Afro-Cuban folklore, Napoles found the metaphoric and dramatic tone of the Faust story particularly suited to his artistic sensibilities.
"There are a lot of Afro-Cuban and Cuban cultural dance influences in my movement," he says. "It's very subtle but it is there."
His training in multiple styles brings a new quality of muscle memory to even the most precise ballet movements. "Each technique uses and develops different parts of the body. My choreographic style stems from my culture, my training in Afro-Cuban and modern dance, and the choreographers I worked with throughout my career."
Carlos Molina from American Ballet Theatre and the Boston Ballet performs the role of Fausto. "I am thrilled to be working with him," Napoles says. "He's had a long, celebrated career in dance theater. I felt I needed someone with that kind of experience to take on this role."
Presented by Napoles Ballet
When: 8 p.m. Saturday, 7 p.m. Sunday
Where: Cowell Theater, Fort Mason Center, Marina Boulevard and Buchanan Street, S.F.
Tickets: $18 to $25
Contact: (415) 345-7575, www.fortmason.org/boxoffice, www.napolesballet.org
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The previous day, I (yours truly, Jack Donachy) managed to drop and break "the big lens." But this sleepy guy barely paid us any attention as we photographed him from the safety of our Chevy, so the 70-200 mm with a 1.4 teleconverter got us close enough. Hard to say how many cars had driven by this big, blonde-brown hulk without noticing that morning. We stayed with him – and he with us – for about half an hour.
He'd doze off for a bit, wake up, think about whether or not to get up (or maybe he was trying to remember where he'd left his car keys last night), give a little sigh and then drop off to sleep again.
And then he'd wake and take a look around.
And he ambled off. Almost looks like he's posed in a diorama. The overcast morning light really made the colors pop.
Great pictures! Sorry to hear about the death of gigantor :(. I think I would cry if I broke my teeny little lens.
Hi Cathy, Fortunately the wound to the larger lens wasn't mortal, but we didn't get it back from the Nikon factory till after we'd move to Mongolia. The positive that came out of all that was the teleconverter, which works quite well on both lenses. -24 here this morning. Hope it's a little warmer than that in Alaska!
Good to hear from you, Cass! Hope you're staying warm in California.
Wow! As a Kiwi, I can't imagine being that close to ANY bear in the wild!
Wow, kiwis… I love kiwis! Yum. 🙂 We shot from window of the pickup.
NB – I am not a kiwi fruit, although I do like to eat them. I am a Kiwi from the land of Kiwis!
a flightless New Zealand bird with hair-like feathers, having a long downcurved bill with sensitive nostrils at the tip.
Oh wow, fantastic images…and what a great story board!
Thanks, Tammy! We were lucky he was totally unbothered by our presence.
🙂 Fortunately the grizzlies in Yellowstone are generally pretty wary of humans. What is interesting to us about the bear we photographed is that many vehicles must've passed this guy without noticing. He was fast asleep when we pulled up. Sleeping off a good meal no doubt!
WOW JUST WOW! These photos are amazing, to have had that moment with this beautiful creature is truly incredible!
Thanks! We've seen lots of bears, but we rarely have had an opportunity to study one this close for this long – and he couldn't have been any more handsome!


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