Summary of recommendations:
1. Reduce spending by roughly 1%, or $1.25-1$.5million, or apply reserves in a similar amount to reduce tax levy for this year only. Our major suggestion would be to reduce the health expense budget line and use undesignated reserves in the amounts of $500K each.
2. Seek some relief from the bargaining agreements with the various unions for this year in recognition of the difficult economic environment.
3. Develop long term strategies to deal with burgeoning personnel expenses, which constitute 80% of expenditures.