Virtually every school district in the country is dealing with the need to reduce their budget. The process used to make those decisions varies from state to state but almost always includes a combination of short and long-term approaches. In many school districts the emphasis is on reducing individual budget line items and not filling vacant positions. In others, the approach is to look more wholly at the mission and vision of the district and align budget expenditures with that mission and vision. Invariably, interest groups seek to minimize reductions to their favored programs by lobbying the superintendent and Board of Education. Confounding the issue is the continuing need to reduce expenditures. Most school districts have repeatedly made reductions only to find they need to plan for further budget cuts. (Contains 8 resources.)