School districts’ work evaluating the following year’s budget—and potential cuts—begin immediately after the Governor releases his proposed budget. State law sets March deadlines for districts to alert administrators that they might be reassigned to the classrooms and teachers that they might be laid off the following year. If districts fail to give notice by these deadlines, their ability to make staffing reductions later is limited. However, if the budget situation turns out to be not as bad as expected, they can rehire staff who have received layoff notices. Because personnel costs represent more than 80% of expenditures in most districts, few will be able to respond to the “worst case scenario” in 2008-09 without some workforce reductions. The deadlines for notices are: By March 1, districts must give notice to any administrator who could be reassigned to the classroom for the 2008–09 school year. By March 15, districts must provide layoff notices to teachers, certificated staff, and administrators who might not be employed next year. See the full budget cycle calendar