You know RG, to present a meaningful opinion on this matter, it would be necessary to explore more of the cost picture.  While the standard PERS story is put forth as an explanation for increased costs, it is also important to discuss the cost increases associated with 1) pay raises and 2) expanded employment.  We know that the PERS cost story is trotted out routinely because those costs cannot be easily modified.  Present PERS as the culprit and there is nothing to do except raise taxes to pay more to the schools.  If salary and staff increases are discussed there can be criticism about failure to control costs.   It is boring to hear the same PERS story all the time used to mask discretionary increases in spending.