Board of Education Brief2008/09 Budget Adoption

June 20, 2008

SAN DIEGO UNIFIED SAN DIEGO UNIFIED SCHOOL DISTRICTSCHOOL DISTRICT

Rev 6-19-08 *

2

Opening RemarksOpening Remarks

Focus…Highlight Key Components Of 2008/09 Adopted Budget

Depicted In Detail In The First Ever User Friendly Budget Book Seek Board Approval Of 2008/09 Budget…Must Adopt On/Before

July 1 (Education Code 42127) User-friendly Budget Provides The Specifics

Mission/Vision (Pages 19-21) Budget Development Process/Calendar (Pages 10-15) Planning Assumptions & Priorities (Pages 46-50) Changes…Adds & Deletes (Pages 57-59) General/Other Funds Spreadsheets (Pages 65-86) School Profiles (Pages 89-281) Program/Central Office Budgets (Pages 285-330)

Last Six Months…a Journey of Great

Uncertainty…Tough Choices

3

General Fund Total: $1.27 B

2008/09 General Fund Resources2008/09 General Fund Resources

Resource 07/08 08/09 Change

Revenue Limit 638.4 645.5 7.1

Other State 301.0 304.5 3.5

Beg Balance 127.9 115.2 (12.7)

Federal Revenue 111.9 109.8 (2.1)

Local Revenue 73.8 82.9 9.1

Transfers In 6.8 9.8 3.1

Total 1,260 1,268 8.0

Lack of COLA & Categorical Cuts Have

Major Impact…Cannot Accommodate Rising Expenditures Such As

Utilities, Benefits, Salaries, Etc. Without

Cuts

4

2008/09 General Fund Budget2008/09 General Fund BudgetBy FunctionBy Function

PROGRAMS DETAILS BUDGETInstruction 493,172,203$ SpEd:Separate Classes (SDC) 112,890,067 SpEd:Resource Specialist 11,595,999 SpEd:Suppl Aids & Services 17,386,449 SpEd:Non Pub SchlsAgencies 14,667,000 SpEd:Special Instruction 25,701,112 Supervision of Inst & Admin 36,741,676 Curriculum Development 216,100 In House Instr Staff Dev 6,852,278 Instr Admin of Sp Projects 25,481,956 Library Media and Tech 10,936,739 Other Instr Resources 4,123,804 Parent Participation 1,902,911 School Administration 73,067,730 Guidance And Counseling Svc 34,346,397 Psychological Services 14,679,319 Attendance And Social Work 716,034 Health Services 26,878,350 Speech Pathology And Audiol 892,635 Pupil Testing Services 2,406,671 Pupil Transportation 41,210,045 Other Pupil Services 4,823,720

Instruction $675,412,830

53.3%

Instructional Related Services

$159,323,194 12.6%

Pupil Services $125,953,171

9.9%

Athletics $2,970,312

0.2%

School-Sponsored Athletics 2,970,312

Enterprise $7,445,535

0.6%

Enterprise 7,445,535

Board And Superintendent 8,876,292 External Financial Audit 175,600 Other General Admin 23,244,860 General Admin Cost Transfers (1,805,880) Data Processing Services 13,223,319 Plant Maintenance & Ops 80,838,242 Operations 926,750 Security 14,908,515 Facilities Acquisition & Co 1,881,831 Debt Services 7,938,333 Transfers Between Agencies 353,600 Interfund Transfers 10,719,044 Reserves: 135,385,274

* Unrestricted $66,948,174 Restricted $68,437,100

Total General Fund 1,267,770,823$

Reserves $135,385,274

10.7%

Gen Admin $43,714,191

3.4%

Plant Srvcs $98,555,338

7.8%

Transfer $19,010,977

1.5%

State’s Standardized Accounting Code

Structure

*$20.5M Is School Budget Restoration

5

2008/09 Final Budget Adoption2008/09 Final Budget AdoptionUnrestricted Contributions & Transfers Unrestricted Contributions & Transfers

OutOut GRAND TOTAL2007/08 $95.9M2008/09 $102.2M

IncreasePROGRAM 2007/08 2008/09 (Decrease)

Contributions to Restricted:Special Education 71.5$ 75.0$ 3.5$ Restricted Maintenance 15.0 15.0 - Community Day 1.6 1.3 (0.3) Natl Board Prof Teaching Stds (NBPTS) 0.013 0.013 -

Total Contributions 88.1$ 91.3$ 3.2$ Interfund Transfer Out:

Pupil Bus Replacement (Fund 15) 1.0 1.0 - Retiree Medical Contribution (Fund 20) 0.5 0.6 0.1 Liability & Property Insurance (Fund 67) 6.3 4.0 (2.3) Reserve for Other than Capital Outlay (Fund 17) - 5.1 5.1

Total Interfund Transfer 7.8$ 10.7$ 2.9$

ORIGINAL BUDGET

6

Adopted Budget ComparisonAdopted Budget Comparison

7

2008/09 Adopted Budget Summary 2008/09 Adopted Budget Summary

8

2008/09 GENERAL FUND RESERVES2008/09 GENERAL FUND RESERVESUnrestrictedUnrestricted

9

2008/09 Final Budget Adoption2008/09 Final Budget AdoptionGeneral Fund – UnrestrictedGeneral Fund – Unrestricted

Multi-Year Comparison($Millions)

*

10

2008/09 Budget Dialogue (Proposed)2008/09 Budget Dialogue (Proposed)

July - Sept 08 Restore/Amend District Budget To Align With Final State Budget

Sept 08 Report 07/08 Unaudited Actuals Dec 08 Title I Ranking Discussion/Decision Dec 08 First Interim (08/09)/External Audit (07/08) Jan 09 Gov Proposed 09/10 Budget Assessment Jan 09 Begin Budget (09/10) Workshop/Priorities Review Mar 09 Second Interim (08/09) May 09 Budget (08/09) Development Update May 09 Gov May Revise Budget (09/10) Review June 09 Budget Adoption

Continue The Transparent

Conversation!

Schedule Additional Budget

Workshops as Necessary

11

Closing RemarksClosing Remarks

Completing 07/08 With Small Deficit Spending Elevated Standards of Transparency With Inaugural User

Friendly Budget…Will Build Upon! Broadened Dialogue With The Board…6 Workshops Well Positioned with Deficit Reduction Strategy To

Implement or Adjust $53.1M Cut Prepared To Accommodate Changes Triggered By The

Final State Budget Looking Down The Road…Refine Budgets To

Reflect Superintendent/Board Vision & Smart Goals

Journey Ongoing…More Change Ahead