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The document summarizes the budget crisis facing Jefferson County Public Schools due to ongoing funding cuts. It discusses how the district faces cutting $20 million from its 2003-2004 budget despite recent improvements in student achievement. This is due to a long history of underfunding compared to other districts that has created a $239 per student "funding gap". Teachers are frustrated at being asked again to subsidize the district through pay freezes or cuts. A resolution from the Jefferson County Education Association outlines criteria for budget cuts, and calls on the state to increase funding to solve the district's chronic budget problems.