By Steve Pickett, CBS 11 News

GARLAND (CBSDFW.COM) – About 57,000 children are enrolled in Dallas County’s second-largest school system.  And about $500 Million funds the education operation for Garland ISD each school year.

The district faces the same state budget funding challenge as other districts, but there’s a difference.  “It’s hard to build a budget, if you don’t know if the cuts are $5 million or $80 million,” says Garland ISD finance chief Rene Barajas.

Barajas says Garland has yet to outline any cuts or revision of services in anticipation of decreased state funding.  The state has projected a decline of $10 Billion for funding public education.

Garland has looked at offering early resignation incentive offers to employees.  Teachers and other employees could receive up to $10,000 for voluntarily leaving the school system.  However, school district officials insist they will not call for any cuts in classrooms.  “The superintendent (Curtis Culwell) has said no to layoffs,” Barajas said.

Garland ISD won’t formulate its 2011-12 fiscal year budget until August, giving the school system more time than others to assess its financial state.