A lot of information has been compiled and published about the Marysville School District's 2009-2010 budget. Estimates and draft lists of possible reductions were prepared and then revised as new figures came in from the state or federal government. At least seven iterations of the budget have been presented to the School Board and the public, paired with prioritized spending reductions representing jobs, supplies and services that all seem so critical to children's education.

Meanwhile, parents, community members and students made impassioned pleas to save favorite programs and teachers. And those teachers, especially the ones at the bottom of the seniority list, waited nervously to find out if they would still have a job next year.

By now, the figures, if disappointing, are at least more solid. And the picture has turned out to be a little better than the April estimates foretold.

Jim Baker, the district's Finance Director, recently took some time out of his very busy schedule to go over the figures and explain the budgeting process. With nearly 25 years' experience in school financial management, Baker has been through both good times and lean ones. He came to the Marysville School District seven years ago, when voters had not approved a levy for nearly a dozen years, and just in time for the devastating 50-day teachers' strike in 2003.

"Those were some interesting days," said Baker without a hint of wistfulness. "There was a lot of challenge here in Marysville, a lot of reorganization required."

It's a good thing that Baker thrives on just that kind of challenge, because this year's budget also threw him a curveball.

Planning for the district's budget generally begins 18 months in advance of the school year. Prior to 2008, enrollment in Marysville schools had been growing at a steady clip of 14 to 21 percent. Unaware of the looming financial crisis that would impact the local economy, and based on previous growth figures, the 2008-2009 student population was estimated at 11,150. Actual enrollment, which determines state funding, was only 11,000. However, the district maintained staffing at the contracted level that would have served 150 additional students.

For 2009-2010, Baker is estimating another drop in enrollment, down to 10,850, or another 150 students. Since the district "bit the bullet" to keep the status quo last year, now it's facing a larger adjustment in staffing to match the state's funding figures.

In all, roughly 50 teaching positions will be cut this school year. A little more than 17 of those jobs are a result of declining enrollment, but the district simply can't afford the other 33 teachers.

It could have been worse.

In April, Baker received preliminary figures from the state, with separate proposals from the House, the Senate and the Governor's office. Unlike past years, the proposals were radically different both in the dollar amounts and in the funding sources and requirements, varying by as much as $5 million between the three. Looking at the "best worst case scenario," school leaders clinched their teeth and estimated a loss of 81 teacher positions and drastic cuts in many popular programs.

"85 percent of the district's budget is staffing," Baker explained, "so when cuts have to be made, it's difficult to leave that piece of the pie intact."

"We have very little flexibility in our other expenditures," he continued. "Utilities, transportation, food service are all negotiated at the lowest possible prices already. There's just not any fat in there to cut."

By the time the final budget was approved by the state legislature, Marysville found itself in a slightly shallower hole. Instead of a possible $7 million shortfall, the district was facing a necessary budget reduction of $2,237,645.

To identify possible cost savings, the district has "received a lot of input by design," said Baker.

"We have a budget committee made up of seven community members, labor leaders and staff, and we've been pleased with their insights and participation," he said. "And we've done a much better job of transparency this year, keeping the public informed."

The district's Web site (www.msvl.k12.wa.us) has been a reliable source of information during the budget process, with updated reports and lists of possible cuts posted online along with minutes of Board meetings, public comments and Q&A sections. The School Board and administrators have held at least seven sessions to gather input from the public, and comments were also invited via the Web site and e-mail.

"The challenge has been to keep our eyes on the priorities-educating every student-while balancing the budget," Baker said.

In addition to cuts in basic education funding from the state, Marysville's I-728 pool, created to provide money for enhancements like full day kindergarten, AP classes and summer school, has been sliced by more than 70 percent.

"Those programs are very important to all of us. We're always looking for ways to hold onto kids and offer extra opportunities for success, and things like summer school help make that happen."

The teacher's union, WEA, and the administrative and professional staff associations have made concessions to share the financial burden. In addition to foregoing contracted wage increases, teachers will also give up one Learning Improvement Day (LID). Other staff members have agreed to unpaid furlough days and a limit on vacation buy-back allowances. The district will also eliminate out-of-district travel, reduce co-curricular athletic programs back and offer fewer professional development opportunities.

One of the deepest cuts is a 10 percent reduction in building supplies, especially since it comes on the heels of a similar cut last year. Currently, each building principal gets an allowance of $100 per student per year for supplies-copier paper and toner, classroom materials, push pins for bulletin boards, dry erase markers and all the other items needed to manage the needs of students and their parents. For 2009, that will drop to $90 per student.

The budget framework will be presented to the School Board for its approval on June 1, with possible recall of some teachers beginning June 2.

It's likely that close to 19 of the RIF'd teachers will be called back, Baker said. "We already have 14 resignations or retirements in hand, and we're expecting up to five more," he explained.

Layoff notices for classified staff, including maintenance, administrative and custodial employees, will be distributed June 10.

"There's no doubt this has been the most challenging budget process I've ever experienced," said the finance chief. "But I think that, together, we've found a way to maintain a sound instructional program while creating a sustainable budget that serves our students and our community well."