HONOLULU -- Law prevents Gov. Linda Lingle from ordering furloughs at the Department of Education, the University of Hawaii and the Hawaii Health Systems Corporation.

But their budgets will still be cut to reflect the three furlough days a month.

For the DOE that means $384 million in cuts over two years which is $192 million a year.

Every option is on the table including a 14 percent pay cut for teachers at public schools across the state.

Schools Superintendent Pat Hamamoto said she has never seen anything like it.

"It was more than we had even envisioned," Hamamoto said.

Hamamoto said the DOE is looking at every option to make the budget while preserving quality education and learning time.

On the table are layoffs, furloughs, salary cuts, school consolidation and larger class sizes. Also there will be cuts or reductions to school programs and contracts -- all by July 1 when the new fiscal year begins.

"We're working around the clock to be sure that we do the best and we get as much as we can," said Lingle.

The governor can't force furloughs at the DOE but she said it must do its part.

"Certainly there is going to be some impact. I don't want to sugar coat the seriousness of what we face here," said Lingle.

Hamamoto said she agrees the cuts will be difficult, but she wants them to be fair.

"We should be able to present something that is not only reasonable but something that they feel that this is what we have to do," Hamamoto said.

School board chairman Garrett Toguchi said they'll have to get creative, perhaps restructuring the DOE and increasing the number of online courses.

"Perhaps there are ways to service more students with less teachers," Toguchi said.

If the DOE also furloughed employees three days month that would mean the loss of 27 school days and the DOE said that's unacceptable.

Whatever the DOE chooses to do to resolve the budget crisis officials agree it will not be easy.

"This is going to be really hard on people. (I've) been talking to teachers that have mortgages, that have second and third jobs," Toguchi said.

Superintendent Hamamoto aims to have a proposal on the table within two weeks.

Any cuts would have to be approved by the Board of Education.

Meanwhile the UH said it is looking every option as well. It did not immediately know exactly how much it will have to cut.