As budget cuts loom, the State Board of Education is emphasizing equality and proper planning for districts and charter schools while outlining two more cost-cutting measures for its own offices.

"These are hard times," said State Superintendent Patti Harrington. State public education could be facing 7.5 percent budget cuts by the end of the school year.

On the chopping block in the state education office is an employee tuition-reimbursement program. The office will also offer early-retirement incentives.

For school districts and charter schools, budget cuts will be made in the same proportion as their regularly appropriated funds.

The board has encouraged districts and charters to be wise in adjusting their budgets. They are to "do all they can" to preserve instructional efforts, class size and teacher salaries.

"We want to keep cuts out of the classroom," said Sen. Howard Stephenson, R-Draper. He is co-chairman of the Public Education Appropriations Committee.

Districts and charters are to report to the State Office of Education on where specific cuts were made. The board will then share those reports with the chairmen of the Legislature's Public Education Appropriations Subcommittee.

If cuts are needed beyond 2009, a committee of education leaders and legislators will review district and charter proposed budget adjustments and make recommendations to the state board, which will then make final recommendations to the Legislature.

"We are all in this together," said board member Greg Haws, of Hooper.

The state education office is looking inward for cuts.

State education office employees have until April 2 to decide if they would like to leave by July 1, with up to $8,000 in early-retirement benefits.

Harrington said she is looking at 15 to 45 employees leaving, depending on how deep the cuts are that the Legislature decides must be taken.

Currently, the state education office offers its employees up to 50 percent reimbursement for tuition. Harrington said employees already enrolled in the current term will not be affected by axing this program.

The state education office implemented a soft hiring freeze and travel reduction last fall. There are now 21 unfilled positions at the state office, Harrington said.

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