Raising taxes and raiding reserves to end teacher furloughs — it's easier to say than do.

The Senate Education and Housing Committee yesterday postponed action on measures that would pay to end furloughs by using monies from the hurricane relief fund and by raising the general excise tax 1 percentage point.

Of course no one wants to raise taxes, particularly if it will jeopardize economic recovery. And dipping into reserves is proving costly as well: Moody's downgraded Hawaii's bond outlook for that reason, and that could cost the state more in increased interest rates on its debt.

"If some of the concerns can be addressed, perhaps not all, maybe we can move it forward," said committee chairman Norman Sakamoto, D-15th (Waimalu, Airport, Salt Lake).

Read the story. Is this the solution you were hoping to see?

Today's home page daily poll throws this out to viewers: Should Hawaii raise the general excise tax, divert money from budgetary reserves, or just let teacher furloughs roll for the duration of this contract?

(Yesterday, the Legislature yesterday moved ahead on bills that would divert money from the Hawai'i Hurricane Relief Fund but delayed action on a proposal to increase taxes or take money from the rainy day fund.)

It seems when it comes to using money to end the problem, many would rather just keep furloughs in place — it is far and away ahead in the poll.

It is an unscientific poll (it is possible to vote several times from one machine), but do you think this is a fair representation of public sentiment?

Education reporter Loren Moreno's story in today's Advertiser explores the manifesto of education reform proposed by former governors George Ariyoshi, John Waihee and Ben Cayetano.

There are two primary proposals: Change the Board of Education from an elected board to one appointed by the governor, and give principals direct control of 90 percent of budgeting for their schools. (They currently have control of about 70 percent under the Weighted Student Formula.)

Former schools chief Pat Hamamoto weighed in that BOE governance issues aren't nearly as important as funding, pointing to the $468 million in cuts from the governor and state Legislature for the 2009-11 period that led to teacher furloughs and other restrictive measures.

And the chief financial officer of the Department of Education noted that the 70 percent of the budget that principals control now goes to student achievement spending (textbooks and supplies, the hiring of teachers, librarians, resource professionals, tutors), while the rest goes to district concerns such as bus transportation, food services, utilities, building repairs, unemployment benefits, workers' compensation and federal compliance. James Brese said:

"Principals need to be the educational leader for their school, and having to take care of all that administrative-type stuff just adds more work."

From a governance perspective, however, Waihee said revamping the BOE would clarify responsibility for education.

"Right now you have too many masters and there is no clear sense of who is in charge of education. Obviously the superintendent is, but she or he has to answer to a Board of Education, a Legislature and a governor. When you have that type of diffused responsibility you have a situation that is less than accountable,"

Read the story and tell us your take.

Postscript: Today we mark 100 days since the beginning of teacher furloughs.

It's come to this: A bake sale to raise funds to end teacher furloughs.

Not really. The sale, to be held Friday morning at the Capitol (the 9th teacher furlough day) is symbolic, of course, but a nice reflection of how Hawaii comes together to help out when it comes to supporting our kids. Zippy's chili tickets for new uniforms, School Kine Cookies for a music program or to send a cheer squad on a Mainland trip.

Now, with "Cookies for Classrooms," Hawaii Education Matters is teaming with Save Our Schools Hawaii, Kanu Hawaii and The Learning Coalition to rally against the continued impasse in resolving teacher furloughs. Baked goods will be for sale, and storyteller (and baked goods titan) Wally "Famous" Amos will read to children.

The event goes from 9 to 11 a.m., and people are encouraged to bring their own homemade signs. Some supplies will be available for children to make their own signs as well.

93 days and counting since the first teacher furlough. As a reminder that the ones most affected by stalled negotiations are Hawaii's public school students, we constructed a board game that takes you on a tour of the major events and characters involved in the saga.

Meanwhile, today's story from education reporter Loren Moreno shows no give on that impasse going forward. The teachers' union is sticking to its agreement with the DOE that uses $35 million from the rainy day fund to resolve furloughs for the remainder of the 2009-10 school year. But Gov. Linda Lingle, who has a different proposal using $50 million to end furloughs through 2011, would have so sign off on it to release those funds. Gov. Lingle's senior advisor, Linda Smith, made clear the governor is sticking to her proposal.

"The governor proposed a very responsible plan that solves furlough Fridays for this year and next year. She would be willing to spend $50 million to cover both of those periods. It is not acceptable to spend almost two-thirds of the available money to just solve the current year."

The Legislature is looking at a number of proposals as well. Rep. Roy Takumi, chairman of the state House Education Committee, said those could come out this week. But he noted, whether it's one of those proposals or the teachers' union's agreement, "ultimately the governor will have to decide whether she will release those funds."

The 9th teacher furlough day approaches this Friday. We'll be watching closely.

Teacher Furloughs: We Don't Wanna Play — board game.