Cost cutting through onion layers. (School Budgeting).

School districts are facing strangulating budget issues, and controversial cost-cutting decisions about programs and services are consequently almost inevitable.

A successful planning strategy that illustrates the roles and relationships of programs and services can minimize the emotional charges that accompany budget-cutting challenges. A strategy I used in two local school districts helped to objectively identify priorities and protect them from irrational thinking by tax-cutting pressure groups.

The strategy is called the "onion plan" because it can be graphically portrayed with layers much like those seen in a cross-section of a big white onion found in a grocery store. The layers represent the purposes of education, starting with the most essential at the center and moving out with each further layer aligned to a less essential purpose.

The core includes the basic curricular areas of language arts, math, social studies and science. Also in the core are federal and state mandates. Outside the core, the first layer might represent elective programs, such as music and art offerings, while the next layer might be support services such as guidance counseling.

Layers toward the outside often reflect a school district's unique traditions or initiatives, such as a community education program. Other outer layers might represent youth programs and adult education. The number of layers would vary by district.

Assigned Values

The following sequence provides a possible reference for describing layers: basic academics and mandates (the core); electives; support services; co-curriculars; community education; and the open-ended category of "others," which serves as a placeholder. Layers are numbered starting with one for the core, two for the second layer and so forth. The number assigned to the layers increases as one moves from the district's most important purposes to descriptions of other programs.

Within each layer are sub-categories with assigned numerical values: critical (one), important (two) and somewhat important (three). For example, within the core, a physics course would be viewed as critical (one) while the locally designed photographic science course, which also is in the science department, might be viewed as somewhat important (three).

This system provides a tool for districts to clarify priorities in a budget-planning process and identify what might be expendable. Although the system can help to establish priorities for a tight budget, it should not be used as the only input for final decisions. The value of the onion process is that it provides a good comparative starting point.

Importance Ratings

Everything a district does or owns can actually be placed in a layer and then given an importance rating within the layer. In some isolated cases a particular activity, such as media or custodial services, might be placed into multiple layers. If the assigned layer number is multiplied by the importance rating number, the resulting product helps to more objectively compare the value of all aspects of district operations.

Here's one example: The varsity football program would be placed in layer four as an extracurricular, and it likely would be viewed as being critical (a rating of 1). The product then would be 4x1=4. In turn, a cartoon arts elective in the art department would be placed in layer two, electives, and it probably would be viewed as somewhat important (a multiplier of 3), creating a product of 6. Because lower numbers actually indicate higher priorities, this suggests that the always present demand to cut athletics might not be viewed as a wise course of action compared to some of the curricular offerings.

The sub-categories can assist in evaluating a district's non-instructional services. In a tight budget, daily mail delivery to each school may be assessed as important (two) but not critical, while delivery at least every other day may be viewed as critical (one). Other operations that can be analyzed using this approach include fertilizing lawns, cleaning schedules and direct deliveries to schools versus warehousing.

The onion plan also can be used by school districts to evaluate recommendations for new initiatives. By comparing innovative ideas against the status quo, districts can strive to continually improve when resources are limited.

When budget cuts are looming, the onion approach offers a strategy for determining where scarce dollars might be allocated and where reductions could be considered. The assignment of layers and importance ratings can be done in various ways, ranging from using a designated staff planning committee to a school board planning session. Whoever is involved will have more ownership and support for the final recommendations.

The onion strategy doesn't eliminate the pain of budget cuts, but it brings more objectivity and rational thinking to a process that can be overwhelmed by emotion.

Thomas Joynt, who spent 17 years as a superintendent in Wisconsin, is a professor in the administrative leadership program at University of Wisconsin-Milwaukee. He can be reached at 2460 Tall Pine Court, Green Bay, WI 54302. E-mail: [e-mail]