Well done, Lebanon Community School District, for the foresight to set up a PERS reserve fund.

But, as the reality of the cost sets in, it wasn't enough. Originally, the budget committee thought it had an "extra" $500,000 and wanted to set it in a fund to offset the anticipated increase in the Public Employee Retirement System.

After some debate, committee members decided the athletics department was taking too big a hit, and also wanted to bring back some classified staff, including media assistants.

So they moved $150,000 into athletics and hiring back some classified employees, leaving $350,000 to offset any potential PERS increases.

Estimates of how much the PERS increase will cost are coming in now, and it's looking steep: $1.3 million.

This, coupled with the uncertainty of the tax legislature, which was anticipated to bring in a lot of the state money for schools, makes next year's school budget season look bleak.

It could mean the school will have to pay more in benefits and less in salaries.

As the year goes on, the budget committee would do well to remember how building a budget on uncertain taxes and numbers affects the schools and community later.

Finance director Linda Darling said it's going to be painful no matter what.

With the PERS reserve more of a necessity than a planning measure, the budget committee will not be able to responsibly take from the fund to float athletics next time.

It seems more than likely that athletics will face a cut next year.

The school district's budget is far from in the clear, and it is obvious everyone will have to make more sacrifices before it's over.