The largest chunk of many school district’s budgets, personnel, also is the most daunting.

“It’s always hard to cut personnel,” said Muskogee Public Schools Chief Financial Officer John Little. “You can’t touch teachers contracts for the year. If there is a reduction in force, it would have to be support personnel or administration.”

However, districts already are finding ways to cut personnel costs, primarily through attrition.

Muskogee Public Schools is offering longtime teachers a $19,200 incentive if they retire early, said Jim Wilson, assistant superintendent for support and personnel. Tahlequah Public Schools might consider its own early retirement incentive.

Wilson said the Voluntary Separation Plan, or VSP, offers retiring teachers an additional $400 a month for 48 months if they tell the district before Dec. 18 of their retirement plans. The retired teachers also are to volunteer to help at a school for five days a year for five years.

When Muskogee schools faced a tight budget in 2004, about 25 Muskogee teachers took advantage of a voluntary separation plan, Wilson said. Experienced teachers were eligible for $7,200 more per year in retirement if they applied before a deadline. Several of those retirees now teach at Hilldale, St. Joseph Catholic Schools or other schools.

Wilson said he believes the VSP from 2004 helped Muskogee cut costs.

Tahlequah School Superintendent Shannon Goodsell said that as the year progresses, the board might consider offering retirement incentives for longtime teachers.

“I do not know if it is a profitable venture or not,” he said. “You can replace a veteran teacher with an entry level teacher and save money.”

But there’s a downside. Districts get more state aid with veteran teachers, he said.

“You can’t be selective, you roll the dice on who will take advantage of the early retirement,” he said.

Fort Gibson School Superintendent Derald Glover said officials there are trying to cut costs in other areas besides personnel. He said about 85 percent of the district budget goes to personnel.

Glover said he feels confident about not having to cut into personnel as long as state cuts are no deeper than 5 percent or last more than two years.

“If we can’t handle personnel through attrition, we have a reduction in force policy we follow,” he said. “If state cuts continue for more than two years, everything will be on the table.”

Some schools, however, already have had to cut personnel in 2009.