Purpose: The purpose of this study was to determine the degree of importance of Harvey et al.'s (1997) 13 problem-solving strategies for making retrenchment decisions on school district budgets as perceived by California superintendents of medium-sized school districts. Methodology: The subjects in the present study were 86 superintendents of public school districts in California with a student population between 6,000 and 20,000. Subjects responded to one research instrument. The research instrument was an electronic survey questionnaire consisting of three parts: (a) a 13-item questionnaire assessing the degree of strategy importance, (b) a 1-item written response option for strategies of importance not included in the questionnaire, and (c) a 1-item written response option for barriers or hindrances encountered while making budget reduction decisions. Findings: The research revealed that all 13 of the strategies Harvey et al. (1997) identified are important. The results of the rating scales on each strategy showed that each strategy is important to a degree. The range of degree of importance varied fairly substantially depending on the strategy. Superintendents perceived to a high degree that all 13 of the decision-making strategies are important. Superintendents perceive developing relationships, creating a clear vision of the budget reduction process, communicating a clear understanding of the budget problem, and keeping the board informed as the strategies of highest importance. Superintendents perceived some strategies as less important than other strategies. Conclusions: These finding appear to be consistent with the literature that asserts decisions should be made using a set criteria with an attempt to prevent common errors that could occur during the decision-making process. The findings from this study provide a foundation and framework for decision-making strategies. School district leaders follow the most efficient and effective methods to accomplish the goal, such as those in this study. Recommendations: Further research is advised. A subsequent duplicate study in 5 to 10 year as the economy stabilizes, improves, or flourishes over time could reveal the correlation between strategy importance and the current economy. Also, it is recommended that the study be replicated with a greater number of subjects and a larger population size. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]