By the “Show-Me Institute,” includes “The organization Truth in Accounting, a nonprofit dedicated to honest accounting in municipal finances, 'developed a sophisticated model to analyze all the assets and liabilities of the nation's 75 most populous cities, including unreported liabilities.' … While both Kansas City and St. Louis have balanced budget requirements, both have accumulated a great deal of debt. The report points out that cities can do this by inflating revenue assumptions, understating the true cost of government, and delaying the payment of bills.”