After inspecting the business office figures for the 1976-1977 budget, a teacher at Berkeley High “noted that the utilities expenditure budget contained the $700,000 total twice,” the business office “admit[ing] the error, but plac[ing] it at $470,000,” contending that the utilities figure was not redundant, but rather related to some programs which had been phased out and therefore did not require spending.  The business office placed the error at $470,000 because some programs would still require part of the utility spending that the Berkeley High teacher challenged.  The Berkeley Federation of Teachers (BFT) expected that, if there truly were a $700,000 windfall, the district would be able to call off plans for staff reductions as a means to balance the budget.