Predictions by the Salt Lake School District that it would have to cut $14 million to $20 million from its programs under tax limitation are close to the mark, an independent study says.

The study, by four certified public accountants, concluded that the school district would face losses of $12 million to $20 million if Tax Initiatives A and B pass."This impact, when compared with the total annual maintenance and operations fund revenues for the school district for the 1987-88 school year of approximately $69 million, is substantial," the report said.

Presented to the Salt Lake Board of Education Tuesday night, the study did not look into the potential effect on specific programs.

Authors of the study include CPAs Merrill R. Norman of Peat Marwick Main & Co.; Alan W. Bunker, a businessman; Mark W. Stevens of Deloitte, Haskins & Sells; and Bruce T. Jones of Suitter Axland Armstrong & Hanson. Norman and Bunker live in the Salt Lake School District; Stevens and Jones do not.

Business Administrator Gary W. Harmer said the citizens committee was not paid for its work. It was formed Oct. 7 after Superintendent John W. Bennion asked Bunker to give an opinion independent from the school district's calculations. Bunker chose his own committee.

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Norman said accountants reviewed a broad spectrum of material and interviewed both proponents and opponents of the measures.

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