During an interview with The Sun's editorial board before the election, Mr. Hogan spoke extensively about his plans for spending and tax cuts, and with more specificity than he typically did during debates and stump speeches. He reiterated his view that spending cuts must come before tax cuts — this would seem obvious, but apparently it isn't among conservative ideologues like those who have driven Kansas' economy into the ditch during the last few years. And he insisted that he would approach cutting the budget "in a deliberate way." He said he doesn't think that there are departments or major programs that should be eliminated, and he rejected the idea of across-the-board spending cuts. The first order of business, he said, was to conduct independent, outside audits in "a reasonable, cautious approach." He said he did not want to "make wild promises, but I want to run government more efficiently so we have money to bring tax relief and can free up taxpayer funds for top priorities."