budget, Cox said. He maintained that a tax increase

budget, Cox said. He maintained that a tax increase is unavoidable but possibly should be delayed until 1982, the year following the reassessment “This may be the year you should try to hold it down,’’ he said.

Over SOQ Minimum

‘‘If you’re going to do anything to balance the county budget, (cuts) must be made in the school budget,’’ stated Cox. Between SI20,000 and $250,000 has to be cut if expenditures and revenue are to balance without a big tax increase, he acknowledged.

According to Cox, the SI,844,405 budget recommended by the school board includes $241,000 MORE in local money than the state requires the county to allocate under minimum per pupil expenditures set by the Standards of Quality. Under state mandates, the county must provide $620,180 plus sales tax to meet SOQ levels, Cox said. The budget for 1980-81 adopted by the | school board calls for over $861,000 in local funds, he said.

According to Cox’s figures, the proposed school budget breaks down to a per child expenditure of $1,290 for basic education. The minimum set by the General Assembly for 1980-81 is $1,075.

Cox added that in the current year, Rappahannock is $160,000 over the minimum load expenditure set by the state.

“If this isn’t something else now,” remarked supervisor H. B. Wood, shaking his head. "We were told we are way under (the minimum).’’

“It’s not unusual to be over but. you’re certainly doing more than the state requires you to do,” Cox replied.

Figures In Error

Supervisor chairman E. P. Luke acknowledged that Cox’s figures on the county’s per pupil expenditures were correct, despite statements to the contrary by school personnel.

At a special budget work session held Friday, the supervisors met with superintendent of schools Dr. William Bloomer and several members of the school board. Bloomer maintained that local funds in the proposed