Collected in this guide are 84 cost saving measures submitted by Pennsylvania school districts. Information on each practice includes a description, background, effectiveness, cost requirements, adaptability, and contact for further details. Facilities practices include energy management and conservation measures. Materials/equipment practices include centralized book storage, purchasing, office services, computer applications such as keeping student and staff attendance and conducting a district census, direct billing for cafeteria meals, standarization of equipment, a decentralized phone system, and transportation economy tips. Personnel practices listed are the use of lay editors for grading papers, split teaching assignment, sharing principals and administrators, time clocks, staggered hours, district reorganization with school closings, teacher commendation, nonunion support staff, custodial education and staffing standards, lab fee collection, a centralized substitute teacher system, staff utilization studies, staff realignment, and multiple certification hiring. Finance/business practices offer savings through budgeting policies and insurance programs, tax collection and revenue investment, and cash flow programs. Curriculum/instruction cost saving practices are contracting driver training, district consortia for program development, a team approach to behavior problems, compensatory time for curriculum development, special education reorganization, and full-day kindergarten programs. (MJL)