Gainesville City Schools expects to have eight to 10 furlough days and cut 24 positions systemwide as part of a preliminary budget presented Tuesday afternoon. Janet Allison, the system’s chief financial officer, presented a preliminary revenue projection of $51.3 million to the board, compared to $52 million for last fiscal year. She is projecting a drop in local funding by about $1.5 million and a mandatory raise in expenditures by $1.2 million to account for rising employer costs, including $1 million for health insurance and teachers’ retirement.