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CHALLENGES RELATED TO MERGER <br /> o Agreeing on a plan for the election of the new board of education <br /> o Reorganizing and properly utilizing the central office staffs <br /> o Equalizing per pupil expenditures, especially where one unit has a supplemental levy <br /> o Equalizing salary supplements <br /> o Equalizing opportunities upward rather than downward; dealing with negative feelings <br /> where loss of opportunities occur in the equalizing process <br /> o Justifying and securing .capital outlay funds if more is needed in one unit than the <br /> other <br /> o Establishing new attendance lines to utilize facilities and achieve a racial balance <br /> o Involving citizens and staff who may feel further removed from the policy-making <br /> body and administration <br /> o Dealing with the city versus county attitudes <br /> o Inability of the county commissioners to guarantee funds beyond their terms of office <br /> 23 <br />