Enrollment decline is a problem in the majority of Minnesota's school districts. Declining enrollment means that school administrators must plan for the financial difficulties arising from cutting budgets, reducing staff, closing buildings, and ending programs. Written to stimulate effective planning for declining enrollment, this manual emphasizes basic tools for collecting, organizing, and presenting information and statistical data. It is not intended as a guide to comprehensive educational planning in which school district policy is set for years to come. But because declining enrollment does have a profound effect on overall planning, this manual's approach can lead to the setting of educational priorities in individual school districts. The experiences and suggestions of 25 school superintendents from Minnesota districts of all sizes are summarized in this volume. In addition to outlining methods for projecting enrollment and budget alterations, the manual presents methods for analyzing staff and facilities (including suggested criteria for selecting schools to be closed) and for involving the community in decision-making. (Author/DS)