School systems statewide are already facing a 2 percent decrease in state funding this year, but times could get even tougher in 2009-10.

"Next year if the economy does not improve, we could see as much as a 3 percent reduction," said Dana Tofig, a spokesman for the state Department of Education.

Richmond County schools could lose $3.3 million in funding this year, while Columbia County schools would be short $2.1 million. These deficits would result from Gov. Sonny Perdue's plan to withhold 6 percent of state funding for all agencies, 5 percent from Medicaid and 2 percent from K-12 school systems to avoid a special session of the General Assembly.

Charles Nagle, Columbia County's school superintendent, feared the system could lose an additional $3 million if more reductions are made next year.

"The state has to make some cuts. I'm real concerned, obviously, but we're in an economic turndown at this time. And we're going to really have to tighten our belts," he said.

Louis Svehla, a spokesman for Richmond County schools, wrote in an e-mail that it would be premature to speculate about potential lost revenues for next year. He also wrote that it would be premature to say what types of measures the school system would take this year to handle any losses.

"The local districts will decide how they will absorb those cuts," said Mr. Tofig, emphasizing that the additional reductions have been proposed but not finalized. "We realize this is hard. It's hard on everybody."

Mr. Nagle said the Columbia County system can fall back on its reserves of more than $26 million at this point, but the reserves would cover operations for less than two months. He said officials already have started considering ways to handle the potential losses.

"Rather than being in a panic state, I think that we need to be in an alerted state at this point and start looking at what we would need to do," he said.

Mr. Nagle said he hoped the system would not have to cut programs or positions. He said any jobs that might be lost would be eliminated first through attrition rather than by cutting personnel.

The superintendent also said the school system could get relief from unfunded state mandates, such as a waiver to comply with class size requirements.

"The state board has indicated they would certainly entertain those waivers," Mr. Tofig said.

Unless the state Legislature meets in a called session, Mr. Nagle said, school funding will be uncertain until January or February after lawmakers reconvene.

He also said the school system, which receives $107 million of its $176 million budget from the state, does not receive local revenues until residents start paying their property taxes in November.

"We would have a cash flow problem if we didn't have our own reserves to pull from," Mr. Nagle said.

In addition to the basic school funding formula, Mr. Tofig said, the funding cuts would affect equalization grants, which go to school systems with lower property values; preschool handicapped programs; transportation and tuition for students with multiple disabilities.

"We're hopeful that the economy will improve. But you plan for the worst and hope for the best," Mr. Tofig said.

The governor also has announced plans to withhold $428 million from the Homestead Tax Relief to help offset a projected $1.6 billion deficit, which could result in losses of $3 million for Richmond County schools and $2.8 million for Columbia County schools. Under the grant program, the state picks up part of the property tax tab and pays municipalities and school boards on behalf of the taxpayer.

Columbia County sent out its property tax bills showing the rebate, and Augusta commissioners voted to do the same when tax bills go out Sept. 5.