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A newspaper reporter discovered a letter from the union to the board of education, offering to sacrifice 31 teachers' jobs in order to generate revenue for the salary settlement.

Districts are unable to control their costs, Minnesota superintendents concede. This helps explain a central notion in K-12, that all budget problems are to be solved on the revenue side.

With the growing concern about rising expenditures—whether it will ever be possible for revenues to keep up; whether, if not, any concept of productivity can be developed—it seemed a good idea to think out the elements of such a discussion. This is Ted Kolderie's first effort to do that.