West Bend School District Budget Cut recommendations according to % - Punishment or Practicality?

I SAY PUNISHMENT.
If the school board recommends a 9% tax levy, or $7.38, the following reductions are recommended for 2009-2010:
Administration Salary Freezes (Note:  Freeze, not reduction)
$ 79,725.00
Custodial and Maintenance Salary Freezes  (Note:  Freeze, not reduction)
$ 81,245.00
Professional/Technology Salary Freeze  (Note:  Freeze, not reduction)
$ 21,800.00
Increase Fees for Community Facility Use
$ 20,000.00
Substitutes for Aides
$ 50,000.00
Increase in Athletic Fees at the High School, $50.00 increase to winter, spring and summer sports
$ 30,000.00
Schools Site Budget Reductions
$ 28,000.00
TOTAL
$ 310,770.00
Cumulative Reductions: $310, 770.00
If the school board recommends an 8% tax levy, or $7.31, the following reductions (including the reductions listed above) are recommended for 2009-2010:
High School Aides (In School Suspension, Library, and Counseling & Parking Attendant
$ 55,000.00
Elementary Aide Reduction Across Sites
$ 15,000.00
Alternate Day Site Cleaning through Maintenance Reduction
$ 200,000.00
Eliminate Curriculum Council Extended Contract Days
$ 20,000.00
Middle School Aides Reduction Across Sites
$ 10,000.00
Curriculum and Instruction Aides
$ 9,260.00
TOTAL
$ 309,260.00
Cumulative Reductions: $620,030.00
If the school board recommends a 7% tax levy, or $7.24, the following reductions (including the reductions listed above) are recommended for 2009-2010:
Program Support Teacher = 1.0 Full Time Equivalent
$ 56,000.00
Middle School Librarian = 1.0 Full Time Equivalent
$ 28,700.00
High School Librarian = 1.0 Full Time Equivalent
$ 28,700.00
Central Office Budget Reduction (What is this exactly?  Paper?  Staples? FTE's?)
$ 40,000.00
Sub Days for the development of Curriculum and Instruction
$ 30,000.00
Middle School Gifted and Talented staffing = 1.2 Full Time Equivalent
$ 34,440.00
High School Gifted and Talented staffing= 1.0 Full Time Equivalent
$ 28,700.00
Eliminate 1.0 Full Time Equivalent Teacher at Spartan/Sun and replace with Aide at Spartan Sun
$ 19,000.00
Elementary Gifted and Talented Teacher = 2.0 Full Time Equivalent
$ 57,400.00
TOTAL
$ 322,940.00
Cumulative Reductions: $942,970.00
If the school board recommends a 6% tax levy, or $7.18, the following reductions (including the reductions listed above) are recommended for 2009-2010:
Elementary Librarian = 1.0 Full Time Equivalent At Semester
$ 28,700.00
High School Class Consolidation At Semester
$ 40,000.00
Kindergarten Teacher = 1.0 Full Time Equivalent (Decorah Elementary School) At Semester
$ 28,700.00
2nd Grade Teacher = 1.0 Full Time Equivalent (Jackson Elementary School) At Semester
$ 28,700.00
Custodial Reclassification to Janitor IV December 1st
$ 75,000.00
Close High School Pool February of 2010 and then Permanently
$ 30,000.00
Eliminate 6th Grade Band /Orchestra at the Middle School At Semester and then Permanently
$ 28,700.00
Eliminate High School Music Lessons At Semester and then Permanently
$ 28,700.00
TOTAL
$ 288,500.00
Cumulative Reductions: $1,231,470.00
The Reductions Listed Below Represent the Remaining Half of Reductions Implemented for Second Semester of the 2009-2010 School Year The Balance of Savings Move to 2010-11 Budget
High School Aides (In School Suspension, Library, and Counseling & Parking Attendant)  Parking attendant?
$ 23,950.00
Middle School Librarian = 1.0 Full Time Equivalent
$ 28,700.00
High School Librarian = 1.0 Full Time Equivalent
$ 28,700.00
Middle School Gifted and Talented = 1.2 Full Time Equivalent
$ 34,440.00
High School Gifted and Talented = 1.0 Full Time Equivalent
$ 28,700.00
Eliminate 1.0 Full Time Equivalent Teacher and replace Aide at Spartan Sun
$ 19,000.00
Elementary Gifted and Talented = 2.0 Full Time Equivalent
$ 57,400.00
Elementary Librarian = 1.0 Full Time Equivalent
$ 28,700.00
Kindergarten Teacher = 1.0 Full Time Equivalent (Decorah Elementary School)
$ 28,700.00
2nd Grade Teacher = 1.0 Full Time Equivalent (Jackson Elementary School)
$ 28,700.00
Close High School Pool
$ 80,000.00
Eliminate 6th Grade Band /Orchestra at the Middle School
$ 28,700.00
Eliminate High School Music Lessons
$ 28,700.00
Total
$ 444,390.00
If the school board recommends a 5% tax levy or lower, additional reductions (including the reductions listed above) would need to be recommended. These reductions represent proposed reductions for the 2010-2011 school year.
One High School (Combine)
$ 200,000.00
Eliminate an Athletic Director = 1.0 Full Time Equivalent
$ 80,000.00
Elementary Dean of Students at McLane
$ 50,000.00
Eliminate Administrative Position potentially Elementary Principal
$ 95,000.00
Middle School - Teachers teach an additional class (6 sections)
$ 700,029.00
High School - Teachers teach an additional class (6 sections)
$ 1,200,000.00
Eliminate Business and Information Technology Department and all classes
$ 261,000.00
Eliminate Business and Information Department Site Budget
$ 19,903.00
Eliminate Business and Information Technology Education Equipment
$ 100,000.00
Eliminate Social Workers = 2.8 Full Time Equivalent
$ 206,000.00
Elementary Fitness Offerings
$ 22,050.00
Eliminate Three Facility Managers
$ 50,000.00
4 Day Week (9.5-10 hours)- Longer School Days (reduction of transportation, utilities, and custodial) Need state approval
$ 250,000.00
Middle School Exploratories (World Culture and Technology Education)
$ 115,000.00
Increase Class Sizes in Non-core classes 35-40 at all levels***
TOTAL
$ 3,348,982.00
***Currently Being Calculated