Topeka ? The gloves are off.

Gov. Kathleen Sebelius on Thursday criticized House Republicans for advancing tax cuts while delaying spending decisions.

Fifty-three days into the 2007 legislative session, Sebelius, a Democrat, said, “They have basically made no budget decisions whatsoever, and they are cutting streams of revenue as they move along.

“So we are going to have a collision sometime in the not-too-distant future.”

House Speaker Melvin Neufeld, R-Ingalls, however, said Sebelius was off the mark and attributed her remarks to “a slow news day.”

In the House, Republicans, who hold a sizable advantage over Democrats, have voted to repeal the state franchise tax, which would save businesses $44 million per year, and advanced several other tax cuts. Sebelius has proposed a smaller business tax cut.

Meanwhile, Republican budget writers have stripped out budget increases proposed by Sebelius, saying the fiscal decisions will be made during the last week of the legislative session.

Neufeld said the House is following the normal budget process. Before making spending recommendations, the House needs to work on numerous items, including a state pay proposal and an initiative for maintenance and repairs at universities, he said.

But Sebelius complained that the House budget writers have even delayed consideration of funds to assist communities hit with emergencies. The state funds eventually will be needed to draw down matching federal funds, she said.

Neufeld, however, said those funds will be placed in the budget once lawmakers have a better idea of how much is needed. Areas of the state are still assessing their winter storm damages, and no community hit with an emergency will be denied assistance, he said.