How they plan to cut: Two mandatory furlough days, no raises and pay cuts for substitute teachers. They hope to cut 400 positions through retirements, but layoffs may be necessary.

What's next: Community meeting on the budget at 6 p.m. April 22 at Jean Childs Young Middle School. The board is expected to vote on the budget May 10.

Cherokee County

Expected deficit: $30 million

Number of students: 36,775

Number of employees: 4,800

How they plan to cut: Lay off 41 teachers and 76 support staff.

What's next: Work session May 14. Final budget approval expected July 22.

Clayton County

Expected deficit: $40.8 million

Number of students: 48,479

Number of employees: 7,300

How they plan to cut: Reducing the number of school days, cutting division budgets by 5 percent.

What's next: The budget proposal goes to the board on April 26.

Cobb County

Expected deficit: $137.7 million

Number of students: 106,079

Number of employees: 15,200

How they plan to cut: Increasing class sizes, cutting bus routes, layoffs and furloughing staff five days (previously it was six days).

What's next: The board will discuss the budget at 4 p.m. on April 22 and again at its 7 p.m. regular board meeting. The budget is scheduled for a vote on June 9.

DeKalb County

Expected deficit: $115 million

Number of students: 101,000

Number of employees: 14,000 full-time

How they plan to cut: Layoffs, furloughs, increased class sizes, closing four schools, trimming programs.

What's next: The board approved the tentative budget on Monday. The board will discuss the budget Friday. A final vote is scheduled for May 10.

Fulton County

Expected deficit: $120 million

Number of students: 90,000

Number of employees: 12,000 full-time

How they plan to cut: They expect to lay off 1,000 employees, increase class sizes and cut the ranks of social workers, school psychologists and instructional support teachers by 25 percent. Superintendent Cindy Loe also has recommended raising the millage rate by one mill.

What's next: The school board will discuss the proposed cuts and tax increase at its April 22 meeting.

Gwinnett County

Expected deficit: $200 million. The district has proposed a 2011 budget that is $250.9 million less than the previous year.

Number of students: 161,000

Number of employees: 20,000 (full and part-time)

How they plan to cut: Each division is required to cut 7.5 percent; increased class sizes; three furlough days; continue district-level hiring freeze; cut construction costs by 54 percent; and reduce contribution rate for retirement system from 106 percent to 100 percent funding.

What's next: The budget will be presented to the school board at a special work session on Saturday. Public hearings are scheduled for May 13 and 20, with budget adoption on May 20.

Staff writers Megan Matteucci, Patrick Fox, Mary Lou Pickel, Eric Stirgus and Gracie Bond Staples contributed to this article.