Budget Cutbacks

You are the budget director for small school district that has a budget of $10 million and serves 2,500 students in six schools: three elementary schools, two middle schools, and one high school. The school district receives its budget from the city, and the city officials have told you that the city has a deficit and the school budget is being cut by $250,000. The city provides the revenue; however, the school district does have a partnership with a foundation that provides funding for innovative and supportive programs. The budget director must present alternatives to the superintendent.

A. What part of the budget would you examine first? Why?

B. After that examination, what would you cut? Why?