Where Do You Think School Districts Should Make Their Budget Cuts?

Districts across the nation are facing severe budget deficiencies. In our local area, schools have been consolidated, electives have been eliminated, teachers are going to be laid off, and extra services for students are being cut. I've written an article about the top ten ways that budget cuts harm affect teachers. However, as educators, we often see waste all around us. With this in mind, I'm hoping to collect some ideas from you. I'd like to know what can be cut from your district's budget that would have the least impact on student learning. It seems that a lot of our local cuts will have adverse effects on students - the idea should be to minimize this in every way possible. Thanks in advance for sharing your thoughts!