Presentation Agenda

Slide 1

Board of Education2014-15 Budget Adoption

SAN DIEGO UNIFIED SCHOOL DISTRICTJune 24, 20141Presentation AgendaOpening RemarksImplications of the Governors May RevisionState Legislature Approved 2014-15 BudgetMulti-Year Assumptions & Budget UncertaintiesSuperintendents Recommended BudgetCash Flow Schedule Tax Revenue Anticipation Notes (TRANs) Loan ImplicationsNext Steps

22Implications of the Governors May RevisionGovernor maintains Local Control Funding Formula (LCFF) as proposed in January 2014No additional programmatic fundingStakeholders assume CalSTRS unfunded liability immediately effective July 1, 2014Establish a Rainy Day FundContinues to buy down wall of debt33State Legislature Approved 2014-15 BudgetMandates$400.5 million towards funding of prior mandate claims on per average daily attendance basis Can be used for one-time purposes with legislative intent that funds be dedicated to implementation of Common Core, English Language Development (ELD) Standards, Next Generation ScienceIncreased Ongoing LCFF Funding$250 million towards implementation of LCFF above Governors proposed $4.5 billionAwaiting gap funding percentage from Department of Finance expected at 29% from 28% at May ReviseCalSTRSGovernors proposed employer contribution rate of 1.25% reduced to 0.63%. Employer contribution rates increased in 2014-15 from 8.25% to 8.88% 44State Legislature Approved 2014-15 BudgetLocal ReservesNew transparency requirements on assigned and unassigned fund balances starting with the 2015-16 budget adoptionLocal district fund balances maximum provisions subject to the voter-approved Rainy Day FundLocal reserve caps would only go into affect in years when the state actually puts money into the new State Proposition 98 reserve (Note: There are strict preconditions at the state that would have to be met to trigger the cap on the district reserves)CTE Career Pathways Trust Fund$250 million in one-time funds for this competitive grant programEarly Childhood Program$155 million in Proposition 98 and $100 million in non-Proposition 98 additional funding for preschool and general slots, elimination of part-day preschool family fees, and quality improvement competitive grantsRevised qualifications and levels of experience for lead teachers placed in TK classrooms after July 1, 2015Proposition 39 Energy Efficiency Grant FundsReduction of $28 million, bringing statewide total for K-12 grants for 2014-15 to $279 million

55San Diego County Office of Education6San Diego County Office of Education (SDCOE) guidance letter dated June 5, 2014, recommends Department of Finance LCFF gap funding percentagesPending Governors budget approval California Legislature approved budget on June 15, 2014Governor scheduled to sign budget in San Diego on June 20, 2014Budget must be submitted to SDCOE by July 1, 2014The district is required to revise the adopted budget and submit to SDCOE within 45 days of state budget adoption,if there are significant changes

Multi-Year Assumptions Revenues7

CSR Revenue was reduced $9m due to current law assumptions. Assumption is when LCCF is implemented we will be held harmless and therefore will be able to restore $9m. ($32m reduced to $23m)7Multi-Year Assumptions Expenditures8

14/15 Reflects all furlough and raise deferrals to be fully restored for all bargaining units including unrepresented and confidentials.

14/15 also assumes AASD Certificated reduced work year restoration per TA. (Chart above reflects only furlough restoration)- AASD cert furlough are restored (VP at 3 days)

Certificated management salary increase reflects full restoration of 7% split between two years.8Multi-Year Assumptions and Reserves Requirements9

9Superintendents Recommended BudgetThe Superintendents recommended budget accomplishes the following important goalsProvide for a balanced budgetManages multi-year deficitsSupports successful TRANs issuance in mid-JulyMaintains state-required 2% minimum reserve level and board fund balance policyAligns with guidance provided by SDCOE memo dated June 5, 2014Supports Superintendents vision for quality schools in every neighborhood

1010

2014-15 Budget Multi-Year Projections General Fund Unrestricted11

LCFF impacts if passed on Multi-year:

13/14-about $4m addtl revenue (resulting in about $1.5m after 61% concession restoration)

14/15- If LCFF passes could be an addtl $35m revenue from what it projected on slide if state funds LCFF growth at 17.1% which is current DOF projection. This would bring down the budget shortfall to about $65m.

15/16- current info showing DOF would fund LCFF remaining gap of 29.7% or $78M.if the district were to receive this significant amount of new revenue, it would eliminate the budget deficit if all of the $65m reduction solutions from 14/15 were ongoing.if one-time solutions are used, then there could still be remaining deficit

This scenario also is very speculative as it is based on the DOFs optimistic projections that the LCFF gap will be funded 11.5% (13/14); 17.1% (14/15) and a very ambitious 29.7% in 15/16. Their projections are based on the State being able to pay-off one-time liabilities in the future years therefore freeing up addtl Prop 98 monies to put towards K-12 funding deficit. If these assumptions dont materialize, the district could still have a significant budget deficit in 15/16.112014-15 Budget Solutions12

12Other Restricted Funds 2013-14 Estimated Actuals13

* June 10, 2014 Board meeting- slide was presented with 2014/15 Proposed Budget header, this has been revised to 2013/14 Estimated ActualsFund 21 Building FundNo new Revenues for Prop S or Prop Z. Not schedule for Bond issuance for 13/14. Spending down revenues from last Bond issuance.13Other Restricted Funds 2014-15 Proposed Budget14

Fund 21 Building FundNo new Revenues for Prop S or Prop Z. Not schedule for Bond issuance for 13/14. Spending down revenues from last Bond issuance.14Other Fund Challenges Cafeteria Fund 13Pending State Audit findingsProperty Management Fund 40Loss of lease revenues due to property salesState School Facilities Fund 35Limited resources to sustain ongoing expenditures (Routine Restricted Maintenance (RMM) $16 million starting in 2014-15)

1515CalSTRS Pension Unfunded Liability Proposal16Impact to San Diego Unified General Fund Unrestricted

162014-15 Cash FlowBased on Estimated $200 million TRANs17172014-15 Tax Revenue Anticipation Notes18Estimated at $200 million or lessResolution to Board on June 24, 2014Subject to EPA and LCFF entitlement adjustmentat P-2 certification, anticipated in JulyCredit rating presentation in JulyEarly August close Next StepsJune 30 Submission of Budget to SDCOEJuly 1Implementation of 2014-15 Budget Mid-JulyTRANs IssuanceJuly 29Report to Board on Amended 2014-15 Budget, as a result of State BudgetAdoption 1919Questions?2020MYP AssumptionsREVENUE ASSUMPTIONSDescription2014/152015/162016/17LCFF Funding Model Funded ADA105,477103,927102,345 COLA 0.85%2.19%2.14% Funding Gap28.06%30.39%19.50%Federal : Impact Aid$8.0 Mil$8.0 Mil$8.0 MilOther State Mandated Cost Reimbursement$3.8 Mil$ 3.7 Mil$ 3.7 Mil Lottery (GFU- $126; GFR-$30.00)$156/ADA$156/ADA$156/ADALocal : Interest0.30%0.30%0.30%Transfers In$39.0 Mil$10.7 Mil$10.7 Mil

EXPENSE ASSUMPTIONSDescription2014/152015/162016/17Salaries Step and Column: Cert / Class1.79% / .65%1.79% / .65%1.79% / .65% Restoration: Cert Non-Mgmt / Cert Mgmt / Class5% / 2% / 0%0% / 0% / 0%0% / 0% / 0% Reinstate Furlough Days: Cert/Class.54% / 0%0% / 0%0% / 0%Health & Welfare Premiums7.00%7.00%7.00%Materials & Supplies (Consumer Price Index- CPI)2.10%2.30%2.50%Contracted Services (CPI)2.10%2.30%2.50% Utilities5.00%5.00%2.00%Implemented Board Solutions/Budget Deficit$106.4 Mil$63.7 Mil$69.9 MilTransfers Out$9.9 Mil$9.9 Mil$9.5 MilContributions Special Education$193.4 Mil$196.7 Mil$200.8 Mil Restricted Routine Maintenance (RRM) $29.8 Mil $36.4 Mil $36.4 Mil Community Day School $1.8 Mil $1.8 Mil $2.1 Mil Transportation $14.2 Mil $14.3 Mil $14.4 MilRESERVE ASSUMPTIONSDescription2014/152015/162016/17

&"-,Bold"&16San Diego Unified School DistrictMulti-Year Projections - Assumptions

MYP AssumptionsREVENUE ASSUMPTIONSDescription2014/152015/162016/17LCFF Funding Model Funded ADA105,477103,927102,345 COLA 0.85%2.19%2.14% Funding Gap28.06%30.39%19.50%Federal : Impact Aid$8.0 Mil$8.0 Mil$8.0 MilOther State Mandated Cost Reimbursement$3.8 Mil$ 3.7 Mil$ 3.7 Mil Lottery (GFU- $126; GFR-$30.00)$156/ADA$156/ADA$156/ADALocal : Interest0.30%0.30%0.30%Transfers In$55.7 Mil$10.9 Mil$10.9 Mil

EXPENSE ASSUMPTIONSDescription2014/152015/162016/17Salaries Step and Column: Cert / Class1.79% / .65%1.79% / .65%1.79% / .65% Restoration: Cert Non-Mgmt / Cert Mgmt / Class5% / 2% / 0%0% / 0% / 0%0% / 0% / 0% Reinstate Furlough Days: Cert/Class.54% / 0%0% / 0%0% / 0%Health & Welfare Premiums7.00%7.00%7.00%Materials & Supplies (Consumer Price Index- CPI)2.10%2.30%2.50%Contracted Services (CPI)2.10%2.30%2.50% Utilities5.00%5.00%5.00%Implemented Board Solutions/Budget Deficit$106.4 Mil$63.7 Mil$69.9 MilTransfers Out$9.9 Mil$9.9 Mil$9.5 MilContributions Special Education$193.4 Mil$196.7 Mil$200.8 Mil Restricted Routine Maintenance (RRM) $29.8 Mil $36.4 Mil $36.4 Mil Community Day School $1.8 Mil $1.8 Mil $2.1 Mil Transportation $14.2 Mil $14.3 Mil $14.4 MilRESERVE ASSUMPTIONSDescription2014/152015/162016/17


MYP AssumptionsREVENUE ASSUMPTIONSDescription2014/152015/162016/17LCFF Funding Model Funded ADA105,477103,927102,345 COLA 0.85%2.19%2.14% Funding Gap28.06%30.39%19.50%Federal : Impact Aid$8.0 Mil$8.0 Mil$8.0 MilOther State Mandated Cost Reimbursement$3.8 Mil$ 3.7 Mil$ 3.7 Mil Lottery (GFU- $126; GFR-$30.00)$156/ADA$156/ADA$156/ADALocal : Interest0.30%0.30%0.30%Transfers In$39.0 Mil$10.7 Mil$10.7 Mil

EXPENSE ASSUMPTIONSDescription2014/152015/162016/17Salaries Step and Column: Cert / Class1.79% / .65%1.79% / .65%1.79% / .65% Restoration: Cert Non-Mgmt / Cert Mgmt / Class5% / 2% / 0%0% / 0% / 0%0% / 0% / 0% Reinstate Furlough Days: Cert/Class.54% / 0%0% / 0%0% / 0%Health & Welfare Premiums7.00%7.00%7.00%Materials & Supplies (Consumer Price Index- CPI)2.10%2.30%2.50%Contracted Services (CPI)2.10%2.30%2.50% Utilities5.00%5.00%2.00%Implemented Board Solutions/Budget Deficit$106.4 Mil$63.7 Mil$69.9 MilTransfers Out$9.9 Mil$9.9 Mil$9.5 MilContributions Special Education$193.4 Mil$196.7 Mil$200.8 Mil Restricted Routine Maintenance (RRM) $29.8 Mil $36.4 Mil $36.4 Mil Community Day School $1.8 Mil $1.8 Mil $2.1 Mil Transportation $14.2 Mil $14.3 Mil $14.4 MilRESERVE ASSUMPTIONSDescription2014/152015/162016/17Economic Uncertainties- 2% $23.5 Mil$23.0 Mil$23.3 MilUnexpended Set-Asides and Reserves$4.3 Mil$4.3 Mil$4.3 MilStores Inventory$1.7 Mil$1.7 Mil$1.7 MilPrepaid Expenses$0.9 Mil$0.9 Mil$0.9 MilRevolving Cash Funds$0.06 Mil$0.06 Mil$0.06 Mil


Assumptions

2009-102010-112011-122012-13Letter Schedule #A TypeNOTE/FORMULANOTE/FORMULANOTE/FORMULANOTE/FORMULA16CERT MONActuals plus encumbrances; Grad Coaches; 3-Day Staff Dev using Title II fund; Prep Time Tchrs supporting ARRAActuals plus encumbrances; 3-Day Staff Dev using Title I and II funds; Jobs Bill2.71% Step & Column; ARRA (134 tchrs); SFSF transfer (120 counselors Title I, 37 tchrs, 52.5 counselors all non-Title I and remaining Title I); 50 FTE Excess Tchrs; Grad Coaches; Kindergarten Tchrs ($21M inc benefits)2.68% 5 day furlough reinstate; 2.71% Step & Column; 3.02% raise; ARRA (136 tchrs); SFSF transfer (120 counselors Title I, 37 tchrs, 52.5 counselors all non-Title I and remaining Title I); Grad Coaches; Kindergarten Tchrs ($21M inc benefits)20CERT HOURActuals plus encumbrances plus period 11-12Actuals plus encumbrances plus period 11-122.71% Step & Column;2.71% Step & Column; 3.02% raise22CLASS MONActuals plus encumbrancesActuals plus encumbrances0.79% Step & Column;2.22% 5 day furlough reinstate; 0.79% Step & Column; 3.02% raise26CLASS HOURActuals plus encumbrances plus period 11-12Actuals plus encumbrances plus period 11-120.79% Step & Column;0.79% Step & Column; 3.02% raise28H&W BENEActuals plus encumbrancesActuals plus encumbrances4.80% increase in fixed benefits7.00% increase in fixed benefits31RETIREE MEDICALCurrent variable ratesCurrent variable ratesSame as 10/11 ratesSame as 10/11 rates33VAR BENEActuals plus encumbrances plus additional hourly benefits for period 11-12Actuals plus encumbrances plus additional hourly benefits for period 11-12Same as 10/11 rates (except unemployment changes to 1.61%) plus $14.2M SERP pmt move back to unrestricted from restrictedSame as 10/11 rates (except unemployment changes to 1.61%) plus $14.2M SERP pmt move back to unrestricted from restricted34EQUIP NON CAPActuals plus encumbrancesActuals plus encumbrancesCPICPI34SUPPLYActuals plus encumbrancesActuals plus encumbrancesCPICPI365700'SActuals plus encumbrancesActuals plus encumbrancesSame as 10/11 ratesSame as 10/11 rates37OTHER 5000SActuals plus encumbrances (examples: Travel, Dues, Insurance, Workers Comp, Postage)Actuals plus encumbrances (examples: Travel, Dues, Insurance, Workers Comp, Postage)CPICPI38Contracted Service / ConsultActuals plus encumbrancesActuals plus encumbrancesCPICPI39Litigation SettlementActuals plus encumbrancesActuals plus encumbrancesCPICPI40TRANSProvided by JodieAdjusted BudgetSame as 10/11 ratesSame as 10/11 rates41MAActuals plus encumbrances and additional $1M per mgmtActuals plus encumbrances and additional $200K per mgmtCPICPI42TELEProrate YTD bills received by AP & actual expenses processed by David HogueProrate YTD bills received by AP & actual expenses processed by David HogueCPICPI43UTILITIESProvided by Ro Polley's teamBudget Analyst + mgmt4 yr correlation @ 5.00% increase4 yr correlation @ 5.00% increase44CAPITALTransfer to FD 35 (except $500K turf and charges for Dept 5650)Actuals plus encumbrances45OTHER OUTGOActuals plus encumbrancesActuals plus encumbrances46INDIRECTPeopleSoft calculationPeopleSoft calculation51TRANS OUTActuals plus encumbrances Adjusted BudgetJodie's team

&"Arial,Bold"&12 1st Interim Assumptions

1314 Not in BudgetCurrent Placeholder 5795 hourly3,500,00049,469290,4363,839,905Items Not Budgeted 13/14Retirement Incentive4,930,000Returning Partials1,000,000BTSA1,064,517Reorg327,000SDEA Staffing forum (2 days)-July 2430,000Excess staff TBD (data as of 6/4)10,000,271Data Director100,000Cafeteria AuditNHA impactAcademic PrioritiesX-factor (shortfall to schools)4,000,000GATE Tiger TeamBoard Authority Bargaining100,000New GrievancesUnemployment Rate ChangeWorkers Comp Rate ChangeCalPers/Calstrs Rate changesHourly -Year Round schools for Retirees2% retro of hourly SDEA raise impact250,000*hourly rates may increase but sites still need to operate within budgetUnfunded portions of Classifed Staffing /unbdgt positions

21,801,788(17,961,883)(1,796,188,300.00)(46,056,110.26)(436.18)105,590(170)

UNRESTSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 6, 2014

GENERAL FUND - UNRESTRICTED INCLUDING TIER IIIENDING BALANCE PROJECTION

2013/142012/13ADOPTEDADJ BDGTFIRSTSECONDTHIRDESTIMATEDUNAUDITEDLINEDESCRIPTIONACTUALSBUDGET6/6/14INTERIMINTERIMINTERIMACTUALSACTUALSOVER/(UNDER)-1--2--3--4--5--6--7--8--9-1ADA - Revenue108,675108,675105,632105,632105,426105,426105,426105,4260.02ENROLLMENT - Expenditures113,030113,030113,030113,030113,030113,030113,030113,0300.0

3BEGINNING BALANCE4Unaudited Actual$68,769,450$46,004,732$57,618,730$57,618,720$57,618,720$57,618,720$57,618,720$57,618,7200.05Audit Adjustments0.01,510,4021,510,4021,510,4021,510,4021,510,402(1,510,402)6Other Restatements8,195,0460.0(368,187)(364,799)(364,799)(370,200)370,200

7TOTAL BEGINNING BALANCE$76,964,496$46,004,732$59,129,132$58,760,935$58,764,323$58,764,323$58,758,922$57,618,720$(1,140,202)

8REVENUES9Revenue Limit Sources$556,149,069$585,689,374$766,526,244$763,940,656$767,025,440$766,526,244$770,470,729$(770,470,729)10Federal Revenues18,334,6609,752,6769,952,1929,752,6769,894,9319,894,9319,894,931(9,894,931)11Other State Revenues162,984,162163,672,00918,436,10718,436,10718,436,10718,436,10718,436,107(18,436,107)12Other Local Revenues23,608,26818,167,33921,653,74021,246,10720,812,33520,812,33519,312,335(19,312,335)

13TOTAL REVENUES$761,076,159$777,281,398$816,568,283$813,375,546$816,168,813$815,669,617$818,114,1020.0$(818,114,102)$(2,444,485)

14EXPENDITURESAdjustments as of 11/1215Certificated Salaries$357,619,988$351,457,906$364,494,154$364,211,829$369,273,143$369,273,143$366,240,1490.0$(366,240,149)less 7.9m plus add vacancy16 Monthly348,122,841338,589,387357,847,126357,772,471359,329,149359,329,149358,390,3380(358,390,338)Overformula teachers???17 Excess Tchrs0.018 CSR0.0(1,881,582)1,881,58219 3 Day Staff Dev(4,015,076)(4,199,504)(4,199,504)(4,199,504)(4,199,504)(4,199,504)4,199,50420 SFSF Transfer0.00.021 Hourly6,794,9518,222,0695,992,1226,364,1648,095,3898,095,3897,875,4850(7,875,485)22 Visiting Teachers6,717,2723,534,6574,854,4104,274,6986,048,1096,048,1096,055,412(6,055,412)23 Add'l Tchr Cost0.024 Enrollment Reserve1,111,7930.025Classified Salaries84,243,26687,742,12889,116,60890,014,20490,905,56590,905,56590,828,9390(90,828,939)26 Monthly77,818,25585,263,44484,968,51184,314,62884,423,27384,423,27384,767,9360(84,767,936)add vacancy assump27 Landscapers0.00.028 Custodians0.00.029 CPO AB1113 / Custodian Hrly0.00.030 Hourly6,425,0112,478,6844,148,0975,699,5766,482,2926,482,2926,061,0030(6,061,003)31Employee Benefits169,456,627177,517,405173,137,355174,204,718173,778,785173,778,785173,649,9050(173,649,905)32 Health & Welfare87,337,65292,239,03891,512,53993,198,93891,245,94491,245,94492,128,2630(92,128,263)33 CSR H&W0.0(373,383)373,38334 Excess Tchrs H&W0.035 Excess Tchrs VAR0.036 3 Day/Add'l Tchr Cost/CSR/ARRA/SFSF VAR(583,792)(602,420)(602,420)(602,420)(602,420)(848,756)848,75637 Retiree Medical(2,164,964)8,713(1,676,935)(1,255,859)(1,692,090)(1,692,090)(1,705,667)01,705,667is retiree inc in variable38 SERP Payment14,181,96414,181,96414,181,96414,181,96414,181,96414,181,96414,181,964(14,181,964)39 Variable70,685,76771,087,69069,722,20768,682,09570,645,38770,645,38770,267,4840(70,267,484)what accts causing increase?40Materials and Supplies11,856,60515,905,99422,676,25114,335,87012,315,82012,315,82011,717,156(11,717,156)41Contracted Services41,267,66642,036,52642,319,29943,404,38441,825,32341,825,32345,700,4600(45,700,460)42 5700s(3,672,984)(4,986,510)(5,323,959)(5,204,098)(4,906,931)(4,906,931)(4,804,683)4,804,68343 Other3,933,1621,871,8282,198,7032,138,6983,147,5173,147,5174,433,484(4,433,484)44 Contracted Srvc / Consult8,705,1969,878,11411,512,14910,055,9348,450,6778,450,6779,922,709(9,922,709)45 Litigation/Settlement305,405704,8881,370,472706,1871,144,7401,144,7401,149,461(1,149,461)46 TRANS/Interest Expense3,470,9064,000,0004,000,0004,000,0003,650,0003,650,0003,650,000(3,650,000)47 DWA Maintenance0.00.048 Maintenance Agreements2,553,7242,654,3802,769,5672,733,3172,334,8292,334,8292,471,522(2,471,522)49 Telephones7,250,2709,177,5306,057,6299,238,0507,521,8997,521,8998,486,264(8,486,264)50 Utilities18,721,98718,736,29619,734,73819,736,29620,482,59220,482,59220,391,703(20,391,703)51Capital Outlay502,027127,027420,134116,753314,420314,420312,555(312,555)52Other Outgoing Transfers35,6810.00.037,15437,15437,154(37,154)53Indirect Cost(6,899,423)(6,412,779)(7,099,403)(6,125,955)(6,515,729)(6,515,729)(6,537,016)6,537,016

54TOTAL EXPENDITURES$658,082,437$668,374,207$685,064,398$680,161,803$681,934,481$681,934,481$681,949,3020.0$(681,949,302)13,575,095$(14,821)69355OTHER FINANCING SOURCES/USES561)Interfund Transfers57a. Transfers In$33,316,016$110,569,975$110,515,705$110,574,347$110,515,705$110,515,705$110,515,7050.0$(110,515,705)58b. Transfers Out(9,141,951)(6,868,245)(10,481,062)(6,971,189)(10,481,062)(10,481,062)(10,481,062)010,481,062592)Other Sources/Uses60a. Sources0.00.00.0613)Contributions(146,513,563)(188,695,327)(232,572,291)(228,772,925)(222,653,578)(222,653,713)(219,841,617)0201,056,840(2,812,096)62a. Special Education(126,436,003)(158,746,321)(182,134,561)(177,306,247)(173,200,776)(173,200,776)(170,504,079)0.0170,504,07963b. Restricted Maintenance(12,046,344)(15,074,695)(14,988,921)(17,286,539)(16,758,236)(16,758,236)(15,488,916)0.015,488,91664c. Community Day(1,445,526)(1,665,049)(1,600,061)(1,857,362)(1,696,185)(1,696,320)(1,710,882)0.01,710,88265d. Fund 12 Child Development0.00.00.00.066e. Contbn to Res 72500 & 72300(6,566,343)(13,189,915)(12,829,449)(11,303,478)(9,979,082)(9,979,082)(13,327,315)13,327,31567f. Special Projects/On Loan Employees0.00.00.068g. Tuition Asst Fds 90003 to 9(19,347)(19,347)(25,648)(25,648)(25,648)(25,648)(25,648)25,64869h. Coke(188,043)(188,043)(188,043)(188,043)(188,043)70i. EIA(20,805,608)(20,805,608)(20,805,608)(20,805,608)(18,596,734)

71TOTAL OTHER FIN. SOURCES/USES$(122,339,498)$(84,993,597)$(132,537,648)$(125,169,767)$(122,618,935)$(122,619,070)$(119,806,974)0.0$101,022,197

72(DEFICIT) / SURPLUS SPENDING $(19,345,776)$23,913,594$(1,033,763)$8,043,976$11,615,397$11,116,066$16,357,8260.0

73ENDING BALANCE$57,618,720$69,918,326$58,095,369$66,804,911$70,379,720$69,880,389$75,116,748$57,618,720$(36,282,805)

74BUDGET ACTIONS TO BE IDENTIFIED0.00.00.00.00.00.00.0

75ADJUSTED ENDING BALANCE57,618,72069,918,32658,095,36966,804,91170,379,72069,880,38975,116,74857,618,720

76REQUIRED RESERVE77Economic Uncertainties$21,717,000$22,737,450$22,737,450$22,817,383$22,798,383$22,798,383$22,745,000ItemsReserve detail78Real Estate0.00.00.0Property Sales36,600,00079Unexpended Balances / Set Aside
140238: 140238:$30m Revenue Limit (Potential State Takeback)$6m Restricted Reserve and $21m Fed'l Jobs (Reserve for 11/12 deficit solutions). Total $57M in 1st interim.9,856,866
Macasinag Alexandre: Macasinag Alexandre:$1.5m 2nd yr pymt SDEA H&W Trust$300k PYMT VEBA TIER Savings$2.5m PARA Torte Claim$5.6M Set aside CO balances44,598,848
Lee Kara: Lee Kara:Per Ron (3/6/2012):1) $1.5M for Fund13 Exposure2) $2.0M for EE Grievance Exposure3) $2.4M for Vacancy

Per Zandy (5/31/2012): - add $31K for forklift &$800K for litigation settlement- add $1.5M SDEA Grievance- Less $2.4m Vacancy

Add''l 1,440,333 to be used for risks/contract settlements

Add $139,411 Identify FY2013-14 Surplus (per Joy's JV267688)32,361,87141,405,50038,200,00038,200,00036,600,000Site Carryover3,517,21480School Site Carry Over
Macasinag Alexandre: Macasinag Alexandre:Per Zandy 6/18/2012Mandated Cost $483,328Memorial Prep $66,674Civic Center $109,853Unr Contributed $431,624STAR Rating $1M5,576,628
Macasinag Alexandre: Macasinag Alexandre:1.4 civic center.34 Mandated.195 memorial3.6 00008.0003 Jerabek5,576,628
Macasinag Alexandre: Macasinag Alexandre:1.4 civic center.34 Mandated.195 memorial3.6 00008.0003 Jerabek4,317,214RIF Payment500,00081Stores1,910,8381,674,2281,674,2281,674,2281,674,2281,674,2281,674,228K-3 & 36 CAP Grievance300,00082Prepaid Expenses472,817850,000850,000850,000850,000850,000500,00040,917,21483Revolving Cash54,00057,80057,80057,80057,80057,80057,8009,222,50650,139,72084TOTAL REQUIRED RESERVE$34,011,521$69,918,326$57,681,349$66,804,911$69,157,039$69,157,039$65,894,2420.0$3,262,7973,247,97685RESERVE (SHORTFALL) / SURPLUS $23,607,1990.0$414,0200.0$1,222,681$723,350$9,222,506$57,618,7200.0$22,817,38322,817,383

SAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 6, 2014

GENERAL FUND - UNRESTRICTEDENDING BALANCE PROJECTIONRevenue Scenario if $36.4M ADA Revenue limit is funded ACTUALSADJ BUDGETPROJECTIONSLINEDESCRIPTION2010/11 2011/12 2012/132013/142013/142014/152015/162016/172017/182018/192019/202020/21-1--2--3--4--5--6--7--8--9--10--11--12-1ADA - Revenue110,157108,494108,675105,632105,426103,845102,287100,753100,753100,753100,753100,7532ENROLLMENT - Expenditures115,658113,943113,030113,030113,030111,655111,655111,655111,655111,655111,655111,655

3BEGINNING BALANCE4a. Unaudited Actual$57,292,527$97,550,402$68,769,450$57,618,730$57,618,720$75,116,748$30,390,242$29,807,242$30,181,242$(38,330,405)$(105,673,317)$(164,291,612)5b. Audit Adjustments0.00.00.01,510,4021,510,4020.00.00.00.00.00.00.06c. Other Restatements1,61323,9668,195,0460.0(370,200)0.00.00.00.00.00.00.0

7TOTAL BEGINNING BALANCE$57,294,140$97,574,368$76,964,496$59,129,132$58,758,922$75,116,74830,390,24229,807,24230,181,242(38,330,405)(105,673,317)(164,291,612)

8REVENUES9Revenue Limit Sources$561,517,642$561,547,990$556,149,069$766,526,244$770,470,729$845,339,977
Macasinag Alexandre: Macasinag Alexandre:increase due to ROP based on SDCOE County schedule$897,223,260
Macasinag Alexandre: Macasinag Alexandre:increase due to ROP$917,033,378$945,690,621$974,926,499$1,004,090,236$1,033,847,66827,896,28510Federal Revenues17,433,48314,088,38618,334,6609,952,1929,894,9319,026,5519,026,5519,026,5519,026,5519,026,5519,026,5519,026,55171,553,88011Other State Revenues165,512,259158,052,929162,984,16218,436,10718,436,10718,136,33117,941,53817,679,80817,679,80817,679,80817,679,80817,679,80843,657,59524,884,829.1512Other Local Revenues24,851,57625,655,21923,608,26821,653,74019,312,33517,086,53916,247,95316,288,79916,288,79916,288,79916,288,79916,288,799

13TOTAL REVENUES$769,314,960$759,344,524$761,076,159$816,568,283$818,114,102$889,589,398940,439,302960,028,536988,685,7791,017,921,6571,047,085,3941,076,842,826

14EXPENDITURESH & W ONLY15Certificated Salaries$327,424,141$353,317,981$357,619,988$364,494,154$366,240,149$382,710,428$391,050,805$398,310,791$405,622,317$413,027,852$419,925,418$426,938,1732014/152015/162016/172017/182018/192019/202020/2116 Monthly312,896,734344,411,382348,122,841357,847,126358,390,338373,197,886
Shackelford Ami: Shackelford Ami:added $2M for restoration of AASD Certificated principal 14 day reduced work yearReduce $4.5m for retirement incentive380,842,641387,932,151395,070,354402,299,671409,018,076415,848,67810,805,6667.00%
Lee Kara: Lee Kara:2014 budget is based on 6 months at 7% increase.7.00%7.00%7.00%7.00%7.00%7.00%17 Nurses/Counselors/VP0.00.00.00.00.00.01,125,64015,07316,12817,25718,46519,75821,14122,62118 Reduce Tchrs0.00.00.00.00.00.00.00.00.00.019 CSR0.00.00.00.0(1,881,582)0.00.00.00.00.00.0300300STEP INCREASE20 3 Day Staff Development0.0(5,007,817)(4,015,076)(4,199,504)(4,199,504)
Macasinag Alexandre: Macasinag Alexandre:Per Debbie on 3/1 (no 3 day)0.00.00.00.00.00.070,12394442CERT1.67%21 Prep Time Teachers0.00.00.00.00.00.00.00.00.00.021,036,90028,332,600.00CLASS0.65%22 SFSF Transfer (56.95 Tchrs, 52.5 Counselors)0.00.00.00.00.00.00.00.00.00.028,332,600.00REINSTATE 1 DAYS plus 5% RAISE (SDEA) & 2.17% RAISE (AASD) IN 2015 (CERT only)23 Add'l Tchr Cost (hrly)0.00.00.00.00.00.00.00.00.0CERT5.5500%54.5024 Hourly14,527,40713,914,41613,512,22310,846,53213,930,8979,512,542
Macasinag Alexandre: Macasinag Alexandre:Decrease $1M to maintain current proposed hourly 14/15 budget10,208,16410,378,64010,551,96310,728,18110,907,34211,089,495CLASS0.00%25 Enrollment Reserve0.00.00.00.00.00.00.00.00.00.00.00.026Classified Salaries94,545,98085,632,73984,243,26689,116,60890,828,93999,374,142100,185,245101,565,887102,226,065102,890,535103,559,323104,232,4582,400,9621.0827 Monthly87,777,39879,498,28077,818,25584,968,51184,767,93697,759,139
Macasinag Alexandre: Macasinag Alexandre:Increase of confidential furlough unrepresentedraise and furlough$300k and 5 day98,559,74499,929,820100,579,364101,233,130101,891,145102,553,4370.1434528 Health Tech0.00.00.00.00.00.00.00.00.00.00.02,099,752.5048.4827586207RETIREE BENEFITS PAIDOUTTRANSFERS OUT OF12/1313/14TRANSFERS OUT OF29 Custodians0.00.00.00.00.00.00.00.00.00.00.00.0301,209.50(34)BUDGETACTUALSBUDGET1st Interim2nd Interim3rd InterimEst ActualsActuals14/1515/1616/17RESOURCEFUND30 CPO AB1113 / Custodian Hrly0.00.00.00.00.00.00.00.00.00.00.00.02,400,962468.93OSS67,20047,92549,42049,42041,30041,30041,30041,30041,30041,300071012000131 Hourly6,768,5826,134,4596,425,0114,148,0976,061,0031,615,0031,625,5011,636,0671,646,7011,657,4051,668,1781,679,0211406.791566.181411.7647058824OTBS150,100112,145112,455115,82998,41598,41598,41598,41598,41598,4150710220002(6,625)32Employee Benefits147,444,359169,417,509169,456,627173,137,355173,649,905181,123,430189,991,489198,987,276208,354,331218,307,176220,745,227231,788,65914.2115.82144028.2352941176AASD301,725252,045252,450252,450228,690228,690228,690228,690228,690228,6900710420004(13,730)33 Health & Welfare84,197,10585,527,96487,337,65291,512,53992,128,263101,054,058108,342,928116,078,128124,340,344133,175,093142,497,350152,472,16514211582(3,984)POA6,7509,0009,0009,0008,0008,0008,0008,0008,0008,0000710520005(23,355)34 CSR H&W0.00.00.00.0(373,383)0.00.00.00.00.00.010563210421110262910661334.4827586207PARA42,70032,20033,25034,24825,90025,90025,90025,90025,90025,9000710620006(1,000)35 Custdn/Landscaper/Excess Tchrs H&W0.00.00.00.00.00.00.00.00.00.00.00.0SDEA2,311,6892,311,6892,357,923
Macasinag Alexandre: Macasinag Alexandre:includes raise 7/1/13 retro Jan 1, 13Per Charice email 4/52,357,9232,357,9232,357,9232,357,9232,367,3542,485,7222,485,7220710301000(6,300)36 Reduce Tchrs VAR0.00.00.00.00.00.00.00.00.00.00.00.0ENROLLMENT DECLINETOTAL2,880,1642,765,0042,814,4982,818,8702,760,2282,760,2282,760,22802,769,6592,888,0272,888,027TOTAL55,66537 3 Day/Add'l Tchr Cost/CSR/ARRA/SFSF VAR0.0(728,788)(583,792)(602,420)(848,756)0.00.00.00.00.00.00.02014/152015/162016/172017-182018-192019-202020-21BILL OUT(4,561,032)(4,929,968)(2,805,785)(4,074,729)(4,452,318)(4,452,318)(4,465,895)(2,408,628)(2,408,628)(2,408,628)BILL OUT38 Retiree Medical868,580(1,034,274)(2,164,964)(1,676,935)(1,705,667)361,031479,399479,399479,399479,399479,399479,399STUDENTS(1,000)(1,000)
Macasinag Alexandre: Macasinag Alexandre:Assume not decline enrollmentTOTALS(1,680,868)(2,164,964)8,713(1,255,859)(1,692,090)(1,692,090)(1,705,667)0361,031479,399479,39939 SERP Payment0.014,142,68514,181,96414,181,96414,181,9647,936,7827,936,7827,936,7827,936,7827,936,782CERT MON
Macasinag Alexandre: Macasinag Alexandre:Based on STARS_Enroll Mango 14/15 Preliminary(676,064)
Macasinag Alexandre: Macasinag Alexandre:Decline in enrollment: Increase for CSR00040 Variable62,378,67471,509,92270,685,76769,722,20770,267,48471,771,55973,232,38074,492,96775,597,80676,715,90277,768,47878,837,095CERT HOURTRANSFERS OUT OF FUND 01TRANSFERS INTO12/1313/14TRANSFERS INTO41Materials and Supplies12,710,13912,437,36311,856,60522,676,25111,717,15616,063,48733,265,598
Macasinag Alexandre: Macasinag Alexandre:textbook adoption $16.9M34,097,23834,949,66935,823,41136,718,99637,636,971CLASS MONBUDGETACTUALSBUDGET1st Interim2nd Interim3rd InterimEst ActualsActuals14/1515/1616/17RESOURCEFUND42Contracted Services35,736,59835,943,96241,267,66642,319,29945,700,46051,875,96648,713,00550,560,41451,813,89553,043,17254,301,34855,589,113CLASS HOUROSS67,74462,94471,13271,13271,13271,13271,13271,13271,13271,132071012000143 5700s(9,041,977)(8,011,486)(3,672,984)
144525: 144525:Per ZM, decrease in field trip.(5,323,959)(4,804,683)(4,855,209)(4,855,209)(4,855,209)(4,855,209)(4,855,209)(4,855,209)(4,855,209)FIXED BENEFITS(230,093)OTBS126,001126,001131,223
Macasinag Alexandre: Macasinag Alexandre:per email Charice 4/4131,223
Macasinag Alexandre: Macasinag Alexandre:per email Charice 4/4135,295135,295135,295071022000244 Other1,520,9101,479,2163,933,1622,198,7034,433,4841,651,6481,689,6361,731,8771,780,3701,826,6601,874,1531,922,881SUPPLIES(87,810)(85,990)AASD263,375263,375267,744267,744267,744267,744267,744279,187282,199282,199071042000445 Contracted Srvc / Consult11,599,40910,138,4438,705,19611,512,1499,922,70917,009,19312,400,404
Macasinag Alexandre: Macasinag Alexandre:Reduce EXCEED contract by $5M12,710,41413,066,30613,406,03013,754,58714,112,206TOTAL(87,810)(992,147)POA14,29214,29214,29214,29214,29214,29214,29215,31015,31015,310071052000546 Litigation/Settlement646,1151,203,200305,4051,370,4721,149,461696,638712,661730,478750,931770,455790,487811,040FTEPARA85,40485,40488,85488,85488,85488,85488,85491,52091,52091,520071062000647 TRANS/Interest Expense4,598,9014,378,1713,470,9064,000,0003,650,0003,500,0003,500,0003,500,0003,500,0003,500,0003,500,0003,500,000CPI2.1%
144525: 144525:Per SSC Dartboard (2014-15 Proposed Budget).2.3%
144525: 144525:Per SSC Dartboard (2014-15 Proposed Budget).TOTAL556,816552,016573,245573,245573,245573,245573,2450592,444595,456595,456TOTAL48 DWA Maintenance0.00.00.00.00.00.00.00.00.00.00.00.00.0Bus Replcmt0.00.00.00.00.00.00.00.00.001500150003,975,000(440,000)49 Maintenance Agreements2,429,0922,344,1942,553,7242,769,5672,471,5222,445,4992,501,7452,564,2892,636,0892,704,6272,774,9472,847,096Liability Ins5,110,0005,110,0003,975,000
Macasinag Alexandre: Macasinag Alexandre:(per Charice)$650,000 reduce due to glenn boogren going to Fund 01$485,000 reduce per Charice (large fund balance from 12/13) 3,975,000
Macasinag Alexandre: Macasinag Alexandre:(per Charice)$650,000 reduce due to glenn boogren going to Fund 01$485,000 reduce per Charice (large fund balance from 12/13) 3,535,0003,535,0003,535,000067016700150 Telephones6,575,8567,002,8287,250,2706,057,6298,486,2648,734,7588,935,6579,159,0489,415,5019,660,3049,911,47210,169,170Prop Ins2,035,0002,035,0002,320,000
Macasinag Alexandre: Macasinag Alexandre:$285k due to 10- 15% increase (higher costs and new Prop S buildings)2,320,000
Macasinag Alexandre: Macasinag Alexandre:$285k due to 10- 15% increase (higher costs and new Prop S buildings)3,320,0003,320,0003,320,00006702670027,379,69951 Utilities17,408,29217,409,39618,721,98719,734,73820,391,70322,693,43923,828,11125,019,51725,519,90726,030,30526,550,91127,081,9292013/142014/152015/162016/172017/182018/192019/202020/21CDC0.01,444,9350.00.02,447,7932,447,7932,447,7932,447,7932,000,0002,000,00061051120006,855,00052Capital Outlay214,0101,140,286502,027420,134312,55562,37662,37662,37662,37662,37662,37662,376INDIRECT4.10%4.10%4.10%4.10%4.10%4.10%4.10%4.10%CDC102,94480,32580,32580,3250001512000524,69953Other Outgoing Transfers46,97552,58835,6810.037,1540.00.00.00.00.00.00.0UNREST$(6,537,016)(6,537,016)(6,537,016)(6,537,016)(6,537,016)(6,537,016)(6,537,016)(6,537,016)Dev Fee Interest0.00.00.00.00.00.00.00.00.00.00.0025012500154Indirect Cost(5,055,610)(6,256,361)(6,899,423)(7,099,403)(6,537,016)(7,007,045)(6,537,016)(6,537,016)(6,537,016)(6,537,016)(6,537,016)(6,537,016)REST3,958,6672,497,9652,497,9652,497,9652,497,9652,497,9652,497,9652,497,965Food Services0.00.00.00.00.00.00.00.00.00.00.0531001300055Board Approved Reductions(63,711,372)(69,854,779)Civic Center Rent 0400140001CBET0.00.00.00.00.00.00.00.00.00.00.0030901100056TOTAL EXPENDITURES$613,066,592$651,686,067$658,082,437$685,064,398$681,949,302$724,202,784693,020,130707,192,187796,491,637816,617,506828,775,672849,710,734Adult Ed0309111000Mandated0.00.00.00.00.00.00.00.00.00.00.0017001700057OTHER FINANCING SOURCES/USESMandated0.00.00.00.00.00.00.00.00.00.00.00170017000581)Interfund Transfers67.80Cal. School Fac.0.00.00.00.00.00.00.00.00.00.00.0771003500059a. Transfers In$9,377,100$8,785,605$33,316,016$110,515,705$110,515,705$39,010,666
Macasinag Alexandre: Macasinag Alexandre:Sale of Property$16.5 Mission Beach$Porterfield $37.8Hale $13.5Mesa Property Surplus $2m$10,702,305$10,702,305$10,702,305$10,702,305$10,702,305$10,702,305Schl Readiness911001200060b. Transfers Out(10,410,537)(8,396,967)(9,141,951)(10,481,062)(10,481,062)(9,895,237)(9,450,456)(9,450,456)(9,450,456)(9,450,456)(9,450,456)(9,450,456)Workers Comp0670367003612)Other Sources/Uses25.9TOTAL7,701,8169,141,9516,868,2456,971,18910,481,06210,481,06210,481,06209,895,2379,450,4569,450,456TOTAL62a. Sources599,9390.00.00.00.017.86/6/14 14:56SERP BUY OUT633)Contributions(115,558,608)(136,852,013)(146,513,563)(232,572,291)(219,841,617)(239,228,549)(249,254,021)(253,714,198)(261,957,638)(269,898,912)(278,179,866)(286,820,527)8.112/1313/14RESOURCE64a. Special Education(98,662,789)(120,541,458)(126,436,003)(182,134,561)(170,504,079)(193,404,987)
Macasinag Alexandre: Macasinag Alexandre:$2M budget solution(196,680,184)
Macasinag Alexandre: Macasinag Alexandre:assumes 14/15 $2m contribution decrease is ongoing(200,791,082)(208,888,948)(216,681,896)(224,811,641)(233,298,074)TRANSFERS INTO FUND 01TRANSFERS OUT OF12/1313/14TRANSFERS OUT OF928,294413,102FED65b. Restricted Maintenance(4,005,999)(10,293,301)(12,046,344)(14,988,921)(15,488,916)(29,764,040)
Macasinag Alexandre: Macasinag Alexandre:$3.3M budget solution for RM(36,365,962)
Macasinag Alexandre: Macasinag Alexandre:Reflects 3% of total GF plus other uses(36,365,962)(36,365,962)(36,365,962)(36,365,962)(36,365,962)BUDGETACTUALSBUDGET1st Interim2nd Interim3rd InterimEst ActualsActuals14/1515/1616/17RESOURCEFUND10,408,4565,649,408UNREST66c. Community Day(1,809,882)(1,520,958)(1,445,526)(1,600,061)(1,710,882)(1,791,106)(1,838,728)(2,094,827)(2,146,616)(2,200,547)(2,256,747)(2,315,349)CBET03090110008,417724067d. Fund 12 Child Development0.00.00.00.00.00.00.00.00.00.00.00.0CBET03090110001,336,730765,782650068e. Contbn to Res 72500 & 72300(11,064,938)(4,540,120)(6,566,343)(12,829,449)(13,327,315)(14,242,768)(14,335,346)(14,428,526)(14,522,311)(14,616,706)(14,711,715)(14,807,341)(92,578)(93,180)Tier III Carryover0.00.00.00.00.00.00.00.00.0030911100011,336,7506,070,92769f. Special Projects/On Loan Employees0.068,8240.00.00.00.00.00.00.00.00.00.0Adult Ed030911100012,673,4806,836,70970g. Tuition Asst Fds 90003 to 9(15,000)(25,000)(19,347)(25,648)(25,648)(25,648)(33,801)(33,801)(33,801)(33,801)(33,801)(33,801)(915,453)(92,578)Adult Ed03091110004,000,000SPED REDESIGN71h. Coke0.0(188,043)(188,043)0.00.00.00.00.00.01X Tchr & New Prgm0.00.00.00.00.00.00.00.00.00170017000394,516Sups Prgms72i. EIA/ROP(20,805,608)(18,596,734)0.00.00.00.00.00.0SERP 0.00.00.00.00.00.00.00.00.0017001700073TOTAL OTHER FIN. SOURCES/USES$(115,992,106)$(136,463,375)$(122,339,498)$(132,537,648)$(119,806,974)$(210,113,120)(248,002,172)(252,462,349)(260,705,789)(268,647,063)(276,928,017)(285,568,678)Pupil Transportation81,060
Lee Kara: Lee Kara:purchase of vehicles (per Jodie 2/22/2013)0150015000$27,500REDEV0.00.00.00.00.00.00.00.00.0025002500011,231,22574(DEFICIT) / SURPLUS SPENDING $40,256,262$(28,804,918)$(19,345,776)$(1,033,763)$16,357,826$(44,726,506)$(583,000)$374,000$(68,511,647)$(67,342,912)$(58,618,295)$(58,436,586)$(6,301)RDA10,300,00010,300,00010,300,00010,300,00010,300,00010,300,00010,300,00010,300,00010,300,00010,300,0000250025000REDEV AGENCY0.00.00.00.00.00.00.00.00.00.002501250014,394,5167,308,958$689,371,515$714,307,547$934,315,904$941,022,302OVERCAP TRANS0.00.00.00.00.00.00.00.00.00.004003400037,308,958Hrly Tchr Move0.0113,400113,400113,400113,400113,400113,400040034000375ENDING BALANCE$97,550,402$68,769,450$57,618,720$58,095,369$75,116,748$30,390,242$29,807,242$30,181,242$(38,330,405)$(105,673,317)$(164,291,612)$(222,728,198)ADA 504825,0000400340003Civic Center0.00.00.00.00.00.00.00.0040034000376Budget Actions Approved/ Reserves0.00.0School Transition0.00.00400340003Leased Sites Supplies0.00.00.00.00.00.00.00.00.00.0040034000377ADJUSTED ENDING BALANCE97,550,40268,769,45057,618,72058,095,36975,116,74830,390,24229,807,24230,181,242(38,330,405)(105,673,317)(164,291,612)(222,728,198)Sale of Property - Fairbrock4,500,0004,500,0000.00.00.00.00.00.00.00.00400440004Sale of Property - Barnard/Bay Terrace II24,900,00016,468,2417,308,361040044000478REQUIRED RESERVESale of Property97,700,000
Lee Kara: Lee Kara:Sale of Property$16.5 Mission Beach$Porterfield $37.8Hale $13.5Total Property=$67.8 only need $50.5 for Budget solutions (reduce by $17.3 for contingency plan)

Stevenson $8.697,700,000

Stevenson $8.697,700,000

Stevenson $8.697,700,000

Stevenson $8.697,700,000

Stevenson $8.613,900,0000.00.0040044000479Economic Uncertainties$22,197,000$21,514,000$21,717,000$22,737,450$22,745,000$23,491,000$22,908,000$23,282,000$25,231,000$25,790,000$26,197,000$26,787,000Sale of Property - Bay Terrace3,000,00004004400048014/15 Contingency Plan Property Sales0.00.00.00.00.0Sale of Property - Camp Elliot2,700,000040044000481Unexpended Balances / Set Aside
140238: 140238:$30m Revenue Limit (Potential State Takeback)$6m Restricted Reserve and $21m Fed'l Jobs (Reserve for 11/12 deficit solutions)57,350,0456,000,0009,856,86632,361,87136,600,0000.00.00.00.00.00.0Mesa College Rev2,000,0002,000,0002,000,0002,000,0002,000,0000.00.00.0040064000682School Site Ending Balances2,954,1864,074,3590.00.04,317,2144,317,2144,317,2144,317,2144,317,2144,317,2144,317,2144,317,214MET1,400,0001,400,000040064000683Stores2,818,1392,558,3691,910,8381,674,2281,674,2281,674,2281,674,2281,674,2281,674,2281,674,2281,674,2281,674,228Self Ins-Liability067016700184Prepaid Expenses744,084925,560472,817850,000500,000850,000850,000850,000850,000850,000850,000850,000Prop Ins0.00.0067026700285Revolving Cash54,30054,00054,00057,80057,80057,80057,80057,80057,80057,80057,80057,800Workers Comp0.00.00670367003Self Ins-Vision1,400,000
Macasinag Alexandre: Macasinag Alexandre:Vision surplus transfer.Amount provided by Charnice on 4/22/2014.067056700586TOTAL REQUIRED RESERVE$86,117,754$35,126,288$34,011,521$57,681,349$65,894,242$30,390,24229,807,24230,181,24232,130,24232,689,24233,096,24233,686,242OSS67,20047,92549,42049,42041,30041,30041,30041,30041,30041,3000710120001OTBS150,100112,145112,455115,82998,41598,41598,41598,41598,41598,415071022000287RESERVE (SHORTFALL) / SURPLUS $11,432,648$33,643,162$23,607,199$414,020$9,222,5060.00.00.0$(70,460,647)$(138,362,559)$(197,387,854)$(256,414,440)AASD301,725252,045252,450252,450228,690228,690228,690228,690228,690228,6900710420004POA6,7509,0009,0009,0008,0008,0008,0008,0008,0008,000071052000588BUDGET ACTIONS TO BE IDENTIFIED$(11,432,648)$(33,643,162)$(23,607,199)$(414,020)$(9,222,506)0.00070,460,647138,362,559197,387,854256,414,440PARA42,70032,20033,25034,24825,90025,90025,90025,90025,90025,9000710620006TOTAL42,493,47533,316,016110,569,975110,574,347110,515,705110,515,705110,515,7050.039,010,66610,702,30510,702,305TOTAL$16,500,000290,436.00$58,616,74849,822.0063,711,372.006,143,407500000069,854,779.0029,324,62114/15 OG Property$53,616,74848,450,999.00(22,016,260)(48,450,999.00)7,308,36114/15 New PropertySAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 6, 2014

GENERAL FUND - UNRESTRICTED2011/12 ORIGINAL BUDGET TO 2012/13 PLANNING BUDGET RECONCILIATION

2013/142014/15ADOPTEDESTIMATEDVARIANCELINEDESCRIPTIONBUDGETACTUALSFIN-DEV-BDCOL 3 - COL 2PLANNING BDGT-1--2--3--4--5-1DECLINE IN ENROLLMENT113,030111,655113,0301,375113,030

2BEGINNING BALANCE3a. Unaudited Actual$46,004,732$57,618,720$75,116,748$17,498,028$75,116,7484b. Audit Adjustments0.01,510,4020.0(1,510,402)0.05c. Other Restatements0.0(370,200)0.0370,2000.0

6TOTAL BEGINNING BALANCE46,004,73258,758,92275,116,74816,357,82675,116,748

7REVENUES8Revenue Limit Sources$585,689,374$770,470,729$519,160,513$(251,310,216)$519,160,5139Federal Revenues9,752,6769,894,93111,806,8491,911,91811,806,84910Other State Revenues163,672,00918,436,107144,371,481125,935,374144,371,48111Other Local Revenues18,167,33919,312,33518,900,514(411,821)18,900,514

12TOTAL REVENUES777,281,398818,114,102694,239,357(123,874,745)694,239,357

13EXPENDITURES14Certificated Salaries$351,457,906$366,240,149$301,123,936$(65,116,213)$301,123,93615 Monthly338,589,387358,390,338297,379,980(61,010,358)297,379,98016 Excess Tchrs0.00.00.00.017 CSR0.0(1,881,582)1,881,5820.018 3 Day Staff Dev0.0(4,199,504)(5,399,488)(1,199,984)(5,399,488)19 SFSF Transfer0.00.00.00.020 Hourly8,222,0697,875,4853,074,395(4,801,090)3,074,39521 Visiting Teachers3,534,6576,055,4123,569,049(2,486,363)3,569,04922 Add'l Tchr Cost0.00.00.00.023 Enrollment Reserve1,111,7930.02,500,0002,500,0002,500,00024Classified Salaries87,742,12890,828,93981,236,691(9,592,248)81,236,6916,373,3616,373,36125 Monthly85,263,44484,767,93678,242,520(6,525,416)78,242,5204,933,8059,174,810,067,71626 Landscapers0.00.00.00.0291,980,49237,954,544329,935,0360.77412921751,439,5560.027 Custodians0.00.00.00.078,242,52018,023,94796,266,4670.225870782528 Add'l Hrly0.00.00.00.0370,223,01255,978,491426,201,50329 Hourly2,478,6846,061,0032,994,171(3,066,832)2,994,17130Employee Benefits177,517,405173,649,905155,749,335(17,900,570)155,749,33531 Health & Welfare92,239,03892,128,26378,212,604(13,915,659)78,212,60432 3 Day/CSR/ARRA/SFSF/COBRA H&W0.0(373,383)373,3830.033 Excess Tchrs H&W0.00.00.00.034 Excess Tchrs VAR0.00.00.00.035 3 Day/CSR/Custdn/Landscaper/ARRA/SFSF/Add'l Hrly VAR0.0(848,756)(772,072)76,684(772,072)36 Retiree Medical8,713(1,705,667)361,0312,066,698361,03137 SERP Payment14,181,96414,181,96414,181,965114,181,96538 Variable71,087,69070,267,48463,765,807(6,501,677)63,765,80739Materials and Supplies15,905,99411,717,15611,060,199(656,957)11,060,19940Discretionary0.00.041Contracted Services42,036,52645,700,46043,296,500(2,403,960)43,296,50042 5700s(4,986,510)(4,804,683)3,511,4828,316,1653,511,48243 Other1,871,8284,433,4841,518,204(2,915,280)1,518,20444 Contracted Srvc / Consult9,878,1149,922,7099,410,036(512,673)9,410,03645 Litigation/Settlement704,8881,149,461789,101(360,360)789,10146 TRANS/Interest Expense4,000,0003,650,0004,600,000950,0004,600,00047 DWA / Maintenance0.00.00.00.00.048 Maintenance Agreements2,654,3802,471,5222,823,099351,5772,823,09949 Telephones9,177,5308,486,2642,051,589(6,434,675)2,051,58950 Utilities18,736,29620,391,70318,592,989(1,798,714)18,592,98951Capital Outlay127,027312,555198,091(114,464)198,09152Other Outgoing Transfers0.037,1540.0(37,154)0.053Indirect Cost(6,412,779)(6,537,016)(5,715,820)821,196(5,715,820)

54TOTAL EXPENDITURES668,374,207681,949,302586,948,932(95,000,370)586,948,932

55OTHER FINANCING SOURCES/USES561)Interfund Transfers57a. Transfers In$110,569,975$110,515,705$65,510,666$(45,005,039)$39,010,66658b. Transfers Out(6,868,245)(10,481,062)(9,895,237)585,825(9,895,237)592)Other Sources/Uses60a. Sources0.00.00.00.00.0613)Contributions(188,695,327)(201,056,840)ERROR:#REF!ERROR:#REF!ERROR:#REF!62a. Special Education(158,746,321)(170,504,079)ERROR:#REF!ERROR:#REF!ERROR:#REF!63b. Restricted Maintenance(15,074,695)(15,488,916)(12,000,000)3,488,916(12,000,000)64c. Community Day(1,665,049)(1,710,882)(1,600,061)110,821(1,600,061)65d. NBPTS0.00.00.00.00.066e. T3 Contbn to Res 72500(13,189,915)(13,327,315)0.013,327,3150.067f. On Loan Employees0.00.00.00.00.068g. Tuition Asst Fds 90003 to 7(19,347)(25,648)(15,000)10,648(15,000)

69TOTAL OTHER FIN. SOURCES/USES(84,993,597)(101,022,197)ERROR:#REF!ERROR:#REF!ERROR:#REF!

70(DEFICIT) / SURPLUS SPENDING $23,913,594$35,142,603ERROR:#REF!ERROR:#REF!ERROR:#REF!

71ENDING BALANCE$69,918,326$93,901,525ERROR:#REF!ERROR:#REF!ERROR:#REF!

72REQUIRED RESERVE73Economic Uncertainties$22,737,450$22,745,000$21,870,000$(875,000)$22,745,00074Job Reclassifications / STAR0.00.00.00.075AB3632/Set Aside
140238: 140238:$30m Revenue Limit (Potential State Takeback)$6m Restricted Reserve and $21m Fed'l Jobs (Reserve for 11/12 deficit solutions). Total $57M in 1st interim.44,598,84836,600,000(36,600,000)0.076School Site Carryover / H&W Shared Savings0.04,317,2144,900,000
Lee Kara: Lee Kara:Per ZM (5/18/2011), $331K for Civic Center; $769K for Carryover 08000, $1M for Memorial and $2.8M for H&W Shared Savings582,7864,900,00077Stores1,674,2281,674,2281,674,2280.01,674,22878Prepaid Expenses850,000500,000850,000350,000850,00079Revolving Cash57,80057,80057,8000.057,800

80TOTAL REQUIRED RESERVE69,918,32665,894,24229,352,028(36,542,214)30,227,028

81RESERVE (SHORTFALL) / SURPLUS 0.028,007,283ERROR:#REF!ERROR:#REF!ERROR:#REF!

&F&D &T

PRELIMINARY DRAFTFOR REVIEW & DISCUSSION ONLYSUBJECT TO REVISIONSSCHEDULEESCHEDULEEFPRELIMINARY DRAFTFOR REVIEW & DISCUSSION ONLYSUBJECT TO REVISIONSSCHEDULEBPRELIMINARY DRAFTFOR REVIEW & DISCUSSION ONLYSUBJECT TO REVISIONS

Property Sales Est ACTFYIon latest letter schedule I changed sale of property from 14,390,000 to 13,900,000 (Zandy 5/23/2014).

VacancyCERT VACANCY/6 VPs101,009.45
Macasinag Alexandre: Macasinag Alexandre:14/15 Composite Teacher75,9910.1308715,073
Macasinag Alexandre: Macasinag Alexandre:Remove 5,704,3510.00.00.00.00.0SERP SAVINGSYearTotal SavingsSalary VariableH&WAnnuity and Fees14/15$16,877,885$12,150,558$2,208,809$2,518,5187,936,782.0015/16$15,712,726$11,311,749$2,056,324$2,344,653277,787.0016/17$14,699,491$10,582,311$1,923,722$2,193,4588,214,569.0017/1813,783,077$9,922,575$1,803,791$2,056,71118/1912,905,686$9,290,933$1,688,967$1,925,786CLASS VACANCY57,093.6334,288.000.2255215,073.001,713,004.0030.001,028,640.00231978.8928452,190.001,712,808.89add'l library and front office allocation and o/classified per 14/15 risk listCommon Coreresource teacher109,282.3983,307.000.1315,073.0015.001,249,605.00162,448.65226,095.001,638,163.65ops specialist196,595.0021,917.4115,073.00133,586.41clerical268,576.0015,465.2630,146.00114,189.26Total Class165,171.0037,382.6745,219.00247,775.67

1880Operations Specialist8,05012.0096,595L7CLASS0.2269015,073133,585.412720Project Resource Teacher8,15210.2283,30701CERT0.1308715,073109,282.39Composite Site Clerical34,2886000,6002,6040,6041,3CLASS0.2255215,07357,093.63TeachersComposite Teacher75,991.002000 - 20991CERT0.1308715073101,009.45Salary VariableH&W1309,878,830.001,292,842.001,959,490.0013,131,162.00

SE from MC20122013AdoptedAdjusted****First Interim***Second InterimThird InterimProjected ActualsUnaudited Actuals 2011Projected BudgetProjected BudgetProjected BudgetProjected BudgetProjected BudgetProjected BudgetProjected BudgetAcctDescriptionActualsActualsBudgetBudget12/2/20132/28/20144/30/20146/6/20148/xx/2014OVER/(UNDER)Tentative Budget2015201620172018201920202021

ENROLLMENT400BEGINNING BALANCE0.0294,150Unaudited Actual004(4)(3)(3)(3)(3)(3)0(3)0(12)(12)(12)(12)(12)(12)Audit Adjustments0Other Restatements(3)0000(3)4(4)(3)(3)(3)(3)(3)0294,1470(12)(12)(12)(12)(12)(12)REVENUES100Revenue Limit Sources19,252,45018,078,19117,364,6703,533,4033,533,4033,533,4033,533,4033,533,403(3,533,403)26,205,6503,558,6893,533,4033,533,4033,533,4033,533,4033,533,4033,533,403101Federal Revenues29,710,80128,713,17924,850,96026,087,71426,213,67326,245,66926,245,66925,908,314(25,908,314)37,013,81125,899,35326,208,57226,407,97826,407,97826,407,97826,407,97826,407,978102Other State Revenues80,336,30478,854,87080,107,59973,670,42974,148,13174,164,86974,164,86974,156,553(74,156,553)99,333,39373,834,63674,708,37774,890,77074,890,77074,890,77074,890,77074,890,770103Other Local Revenues815,698722,144545,000545,000545,000545,000545,000545,000(545,000)545,000650,000530,000530,000530,000530,000530,000530,000TOTAL REVENUES130,115,253126,368,384122,868,229103,836,546104,440,207104,488,941104,488,941104,143,2700(104,143,270)163,097,854103,942,678104,980,352105,362,151105,362,151105,362,151105,362,151105,362,151

EXPENDITURES11000Monthly Certificated93,867,51194,163,718101,854,937102,570,328100,155,304100,082,975100,082,97599,081,024(99,081,024)96,634,117113,858,861115,896,935117,971,490119,941,614121,944,639123,981,114126,051,59923 Day Staff Development003Hourly Certificated2,580,6372,447,9841,794,2721,833,8542,865,1692,782,1302,782,1302,581,721(2,581,721)2,422,8222,198,5572,237,9112,277,9702,316,0122,354,6892,394,0122,433,99227Substitutes1,577,5191,547,419304,250316,5091,286,3671,310,2521,310,2521,310,252(1,310,252)1,986,398145,871158,693161,534164,232166,975169,763172,598Total98,025,66798,159,121103,953,459104,720,691104,306,840104,175,357104,175,357102,972,9970(102,972,997)101,043,337116,203,289118,293,539120,410,994122,421,858124,466,303126,544,889128,658,189

42000Monthly Classified40,466,47543,587,01254,545,09354,596,41953,839,17551,736,82751,736,82750,869,722(50,869,722)44,197,33155,603,01055,975,55056,350,58656,716,86557,085,52557,456,58157,830,0495Hourly Classified4,451,2795,228,2542,606,0122,866,4815,373,9165,685,3245,685,3245,644,537(5,644,537)2,446,2213,178,1413,199,4353,220,8713,241,8073,262,8793,284,0883,305,435Total44,917,75448,815,26657,151,10557,462,90059,213,09157,422,15157,422,15156,514,2590(56,514,259)46,643,55258,781,15159,174,98559,571,45759,958,67260,348,40460,740,66961,135,484

63000Health & Welfare (Fixed)38,360,05940,026,38948,505,74848,761,13444,508,72342,827,04742,827,04743,020,121(43,020,121)40,734,61149,152,67849,593,36650,064,90153,569,44457,319,30561,331,65665,624,8727Statutory (Variable)23,800,45024,634,23327,790,41427,567,69126,246,38125,411,50925,411,50925,319,264(25,319,264)23,136,83827,836,12528,231,28728,631,19729,512,99529,868,12530,228,28930,593,5678Retiree / SERP688,502985,715989,6301,045,032878,428945,940945,9401,142,862(1,142,862)244,276550,116557,925565,829565,829565,829565,829565,829Total62,849,01165,646,33777,285,79277,373,85771,633,53269,184,49669,184,49669,482,2470(69,482,247)64,115,72577,538,91978,382,57879,261,92783,648,26887,753,25992,125,77496,784,268

94000Books & Supplies917,592757,4611,740,6651,586,9511,646,5781,351,7151,351,715893,051(893,051)1,603,7641,804,5751,844,2761,888,5381,941,4171,991,8942,043,6832,096,81928Equipment Non Capital438,750485,748476,266568,960474,409212,202212,202442,685(442,685)464,120537,900549,734562,927578,689593,735609,172625,010Total1,356,3421,243,2092,216,9312,155,9112,120,9871,563,9171,563,9171,335,7360(1,335,736)2,067,8842,342,4752,394,0102,451,4652,520,1062,585,6292,652,8552,721,829Contracted Services145865/5165Occupational Therapy3,562,3653,238,7472,900,0002,945,2792,900,0002,897,3582,897,3583,397,358(3,397,358)3,500,0002,900,0002,963,8003,034,9313,119,9093,201,0273,284,2543,369,645265861/5161Physical Therapy259,923161,574206,275242,462206,275206,232206,232206,232(206,232)290,000207,000211,554216,631222,697228,487234,428240,523175860/5160Speech Language Path483,587583,589623,500622,000623,500602,246602,246602,246(602,246)597,000622,000635,684650,940669,166686,564704,415722,730185863/5163Student Services716,974685,2191,074,5901,090,5911,059,5901,003,9061,003,9061,003,906(1,003,906)1,734,2021,010,0001,032,2201,056,9931,086,5891,114,8401,143,8261,173,565325867/5167Psychology400,841497,137501,000501,000501,000541,011541,011541,011(541,011)320,000549,000561,078574,544590,631605,987621,743637,908105853/5153Other Contract Svcs1,44812,35015,00014,67015,40044,10044,10044,100(44,100)23,72518,95019,36719,83220,38720,91721,46122,019225862/5162Vision Therapy446,724414,861500,000500,000500,000503,208503,208503,208(503,208)600,000500,000511,000523,264537,915551,901566,250580,973335866/5166Health Services1,325,784645,7131,000,000711,8891,065,3161,065,3161,065,3161,065,316(1,065,316)855,3821,000,0001,022,0001,046,5281,075,8311,103,8031,132,5021,161,947295801/5101Consultants393,5342,603,9161,972,9593,002,9393,041,6302,044,4572,044,4571,141,634(1,141,634)3,334,8111,465,9951,498,2471,534,2051,577,1631,618,1691,660,2411,703,407135200-5209Mileage / Conference / Travel513,130522,688479,184654,310526,152310,535310,535334,418(334,418)613,124644,489658,668674,476693,361711,388729,884748,861305613,5621Rentals and Eqpmt Leases176,435172,249173,250160,205180,180128,439128,439131,429(131,429)207,035163,480167,077171,086175,876180,449185,141189,955315700*Interprogram Services37,506144,16077,50888,98983,70826,81726,81725,135(25,135)150,53256,09557,32958,70560,34961,91863,52865,18015**Other Operating Expenses301,377329,677132,297212,727127,197130,576130,576131,673(131,673)331,742249,140253,599259,685266,956273,897281,018288,3245108/5808Mental Health Room and Board4,737,8141,383,1042,100,0002,100,0002,100,0002,422,9712,422,9712,360,743(2,360,743)2,200,0002,248,4002,302,3622,366,8282,428,3662,491,5042,556,283205874/5174Trans Non Public School244,329415,979540,000540,000540,000852,059852,059852,059(852,059)431,000540,750552,647565,910581,755596,881612,400628,322215810/5110Tuition Non Public School12,102,16011,127,25511,950,00011,903,30211,950,22012,709,61612,709,61612,247,018(12,247,018)12,107,26911,750,000
Macasinag Alexandre: Macasinag Alexandre:Decrease contribution $2M12,008,500
Macasinag Alexandre: Macasinag Alexandre:assume contribution on-going12,296,70412,641,01212,969,67813,306,89013,652,869Total25,703,93122,938,21824,245,56325,290,36325,420,16825,488,84725,488,84724,587,4860(24,587,486)25,095,82223,876,89924,401,17024,986,79625,686,42526,354,27227,039,48527,742,511

236000Capital Outlay1,416,67618,74353,85043,50068,85032,39332,39332,393(32,393)2,576,70051,00052,12253,37354,86756,29457,75859,260

247000Other Outgoing Transfers1,301,7591,274,3791,973,0451,796,3571,350,4321,515,8881,515,8881,517,755(1,517,755)1,077,5951,492,1621,524,9901,561,5891,605,3131,647,0511,689,8741,733,811

TOTAL EXPENDITURES WITHOUT TRANS235,571,140238,095,273266,879,745268,843,579264,113,900259,383,049259,383,049256,442,8730(256,442,873)242,620,615280,285,895284,223,394288,297,601295,895,509303,211,212310,851,304318,835,352

115730Interpgm Transportation17,338,49817,139,34216,904,89216,904,89216,904,89217,962,91817,962,91817,962,918(17,962,918)20,218,97516,604,89216,970,20017,377,48417,864,05418,328,51918,805,06019,293,992195872/5172Trans Home to School02,8800000000125875-5877Other Transportation310,842300,362483,148502,712483,788241,555241,555241,555(241,555)456,249456,890466,942478,148491,536504,316517,428530,881Total17,649,34017,439,70417,388,04017,407,60417,388,68018,204,47318,204,47318,204,4730(18,204,473)20,678,10417,061,78217,437,14217,855,63218,355,59018,832,83519,322,48819,824,873

TOTAL EXPENDITURES253,220,480255,534,977284,267,785286,251,183281,502,580277,587,522277,587,522274,647,3460(274,647,346)263,298,719297,347,677301,660,536306,153,233314,251,099322,044,047330,173,792338,660,225

REQUIRED RESERVES Stimulus Reserve000000000 Restricted Grant Carryover0000000000000000000000

OTHER FINANCING SOURCES/USES Contributions204 a.Categorical Flex Transfer000000000201 b. Restricted - Home to School2,563,7692,730,5902,653,23502,413,967000000202 c. Restricted - AB825000203 d. Unrestricted120,541,458126,436,003158,746,321182,134,561177,306,247173,200,776173,200,776170,504,079(170,504,079)97,799,322193,404,987196,680,184200,791,082208,888,948216,681,896224,811,641233,298,074TOTAL OTHER FIN. SOURCES/USES123,105,227129,166,593161,399,556182,134,561177,306,247173,200,776173,200,776170,504,0790(170,504,079)100,213,289193,404,987196,680,184200,791,082208,888,948216,681,896224,811,641233,298,074Contributions Calculated in report NOT from System3009780Reserves00000

ENDING BALANCE0.0(3)4(280,080)243,871102,192102,1920.0(3)(3)306,571(12)(12)(12)(12)(12)(12)(12)Actual Contribution(182,414,637)(177,062,373)(173,098,581)(173,098,581)(170,504,076)0(97,786,898)(193,404,999)(196,680,184)(200,791,082)(208,888,948)(216,681,896)(224,811,641)(233,298,074)*All 5700's excluding Interprogram Transportation (5730)**Comprised of Account Codes: 5140, 5301, 5502, 5841, 5857, 5917 & 5920(12)000000***First Interim Spending projection does not include Income or spending projections for ARRA dollars projected to be spend in the 2010/2011 and 2011/2012 Fiscal Years****Adjusted Budget Includes Income and Budgets for ARRA dollars over all 3 Fiscal Years the Funding is available. Any unspent balances are planned to be carried over into the Following Fiscal year

SAN DIEGO UNIFIED SCHOOL DISTRICT Finance Division Budget Operations Department2014 SE ScheduleResources 33000-34999, 58110, 58115, 65000-65999 and 724006-6-2014&16SCHEDULEE SE

S. Kidder&D

DAYSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 6, 2014

COMMUNITY DAY SCHOOLENCROACHMENT PROJECTIONResources - 2430

2013/142012/13ADOPTEDFIRSTSECONDTHIRDESTIMATEDUNAUDITEDFIN89BUDADJUSTEDLINEDESCRIPTIONACTUALSBUDGETINTERIMINTERIMINTERIMACTUALSACTUAL2013/14BUDGET2014/152015/162016/172017/182018/192019/202020/21-1--2--3--4--4--5--6--7--8--9--10--10--11--12--13--14-1ENROLLMENT

2BEGINNING BALANCE3Unaudited Actual0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.04Audit Adjustments0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.05Other Restatements0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0

6TOTAL BEGINNING BALANCE0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0

7REVENUES8Revenue Limit Sources$195,254$121,424$187,282$186,547$186,412$201,907$186,412$206,335$206,3350.0
Lee Kara: Lee Kara:Per Jodie (6/4/2014), there is no revernue in 2017 since the resource will be expired.0.00.00.00.09Federal Revenues0.00.00.00.00.00.00.00.010Other State Revenues5,9560.00.00.00.00.00.00.00.011Other Local Revenues0.00.00.00.00.00.00.00.0

12TOTAL REVENUES$201,210$121,424$187,282$186,547$186,412$201,9070.00.0$186,412$206,335$206,3350.00.00.00.00.0

13EXPENDITURES14Certificated Salaries$1,137,352$1,184,655$1,410,532$1,303,025$1,303,025$1,290,1840.00.01,184,6551,363,3061,386,0731,409,2201,432,7541,456,6811,481,0071,505,74015 Monthly1,070,2461,184,6551,230,0381,219,9521,219,9521,222,8241,184,6551,351,8011,374,3761,397,3281,420,6631,444,3881,468,5091,493,03316 3 Day Staff Development0.00.00.00.00.00.00.00.017 Hourly67,1060.0180,49483,07383,07367,3600.011,50511,69711,89212,09112,29312,49812,70718Classified Salaries82,086127,437151,274112,121112,121134,60900127,437125,715126,532127,354128,182129,015129,854130,69819 Monthly77,327125,437138,434106,427106,427130,032125,437125,715126,532127,354128,182129,015129,854130,69820 Hourly4,7592,00012,8405,6945,6944,5772,0000.00.00.00.00.00.021Employee Benefits427,298471,790480,247466,456466,456486,86600471,790508,420532,458558,253585,680614,851645,886678,91122 Health & Welfare245,722270,674264,232265,860265,860281,139270,674301,480322,584345,165369,327395,180422,843452,44223 Variable181,576201,116216,015200,596200,596205,727201,116206,940209,874213,088216,353219,671223,043226,46924Materials and Supplies0.00.00.00.00.00.00.00.00.00.00.00.025Contracted Services0.02,5912,5911,1301,1301,1300.00.02,5910.00.00.00.00.00.00.026 5700s0.00.00.00.00.00.00.00.00.00.00.027 Other0.02,5912,5911,1301,1301,1302,5910.00.00.00.00.00.00.028 Utilities0.00.00.00.00.00.00.00.00.00.00.029Capital Outlay0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.030Other Outgoing Transfers0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.031Indirect Cost0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0

32TOTAL EXPENDITURES$1,646,736$1,786,473$2,044,644$1,882,732$1,882,732$1,912,7890.00.0$1,786,473$1,997,441$2,045,063$2,094,827$2,146,616$2,200,547$2,256,747$2,315,349

33OTHER FINANCING SOURCES/USES341)Interfund Transfers35a. Transfers In36b. Transfers Out372)Other Sources/Uses38a. Sources393)Contributions$1,445,526$1,665,049$1,857,362$1,696,185$1,696,320$1,710,8820.00.0$1,600,061$1,791,106$1,838,728$2,094,827$2,146,616$2,200,547$2,256,747$2,315,34940a. Mega Item0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.041b. Unrestricted1,445,5261,665,0491,857,3621,696,1851,696,3201,710,8820.001,600,0611,791,1061,838,7282,094,8272,146,6162,200,5472,256,7472,315,349

42TOTAL OTHER FIN. SOURCES/USES$1,445,526$1,665,049$1,857,362$1,696,185$1,696,320$1,710,8820.00.0$1,600,061$1,791,106$1,838,728$2,094,827$2,146,616$2,200,547$2,256,747$2,315,349

43ENDING BALANCE0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0

44AVAIL FOR NEXT YEAR'S BUDGET0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0

-8154314

PRELIMINARY DRAFTFOR REVIEW & DISCUSSION ONLYSUBJECT TO REVISIONSPRELIMINARY DRAFTFOR REVIEW & DISCUSSION ONLYSUBJECT TO REVISIONSSCHEDULEE DAY

Mid yearSAN DIEGO UNIFIED SCHOOL DISTRICT

November 15, 2011

2011 / 12 Proposed Mid Year Reductions - General Fund Unrestricted

Parallel Budget Tracks - Team #2

DivisionDept NamePosition DescriptionPositionTotal FteGFU FTEAnnual Salary Including BenefitsNOTESVACANTAll Funds Change SalariesMonthsGFU Prorated SavingsAvg SalarySSDeputy Superintendent - AcademicsBell Junior HighSr Custodian Crew Ldr 200019961.001.00$60,74260,74212$23,284.4339,111.32SSDeputy Superintendent - AcademicsChallenger MiddleCustodian Crew Ldr 200096761.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsClark MiddleCustodian Crew Ldr 200070041.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsCorreia Junior HighCustodian Crew Ldr 200012271.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsCrawford High Education CompleSr Custodian Crew Ldr 300005871.001.00$60,74260,74212$23,284.4339,111.32SSDeputy Superintendent - AcademicsCreative Perf & Media Art/CPMACustodian Crew Ldr 200153391.001.00$58,636V58,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsDe Portola MiddleCustodian 200029731.001.00$53,50353,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsCustodial ServicesSr Custodian Crew Ldr 200049991.001.00$60,74260,74212$23,284.4339,111.32SSDeputy Superintendent - AcademicsHoover HighCustodian 200031321.001.00$53,50353,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsKearny High Educ ComplexSr Custodian Crew Ldr 200036781.001.00$60,74260,74212$23,284.4339,111.32SSDeputy Superintendent - AcademicsLewis Middle SchoolCustodian Crew Ldr 200105571.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsLincoln HighCustodian 200147051.001.00$53,503V53,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsMann Middle SchoolCustodian 200156131.001.00$53,503V53,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsMarshall Middle SchoolCustodian 200156261.001.00$53,503V53,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsMarston Middle SchoolCustodian Crew Ldr 200015471.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsMontgomery Middle SchoolCustodian Crew Ldr 200052401.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsMuirlands Middle SchoolCustodian Crew Ldr 200047821.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsPacific Beach Middle SchoolCustodian Crew Ldr 200127771.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsPershing Middle SchoolCustodian Crew Ldr 200094431.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsScripps Ranch High SchoolCustodian 200055501.001.00$53,503V53,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsStandley Middle SchoolCustodian Crew Ldr 200042271.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsTaft Middle SchoolCustodian Crew Ldr 200021091.001.00$58,63658,63612$22,477.1337,409.54SSDeputy Superintendent - AcademicsWangenheim Middle SchoolCustodian 200159281.001.00$53,503V53,50312$20,509.4833,261.39SSDeputy Superintendent - AcademicsWilson Middle SchoolCustodian Crew Ldr 200005111.001.00$58,63658,63612$22,477.1337,409.54CODeputy Superintendent - AcademicsGifted & Talented Dept AdminAdministrative Asst I 200028081.001.00$75,55475,55412$28,962.3751,156.04CODeputy Superintendent - AcademicsInstructional Rescrs & MatlsInstruct Material Svcs Clerk 200051481.001.00$59,84559,84512$22,940.5843,962.60CODeputy Superintendent - AcademicsRace/Human Relations& AdvocacyRace-Human Relations Ed Asst 200012190.750.75$36,36236,36210$16,726.5229,259.11CODeputy Superintendent - AcademicsSandapp OfficeHealth Svcs Case Worker I 200009401.001.00$68,90268,90212$26,412.4345,772.37CODeputy Superintendent - AcademicsSandapp OfficeHealth Svcs Case Worker I 200022471.000.50$34,45168,90212$13,206.2245,772.37CODeputy Superintendent - AcademicsSandapp OfficeHealth Svcs Case Worker I 200035661.001.00$68,90268,90212$26,412.4345,772.37CODeputy Superintendent - AcademicsSandapp OfficeHealth Svcs Case Worker I 200106191.001.00$68,90268,90212$26,412.4345,772.37CODeputy Superintendent - AcademicsSandapp OfficeHealth Svcs Case Worker I 200128351.000.55$37,89668,90212$14,526.8045,772.37CODeputy Superintendent - AcademicsSandapp OfficeSecretary II 200098861.001.00$63,37563,37512$24,293.7541,299.56CODeputy Superintendent - BusinessDistribution Svcs SectionStock Clerk 300001231.001.00$57,706V57,70612$22,120.6336,657.48CODeputy Superintendent - BusinessDistribution Svcs SectionTruck Driver 200030681.001.00$62,99362,99312$24,147.3240,930.20CODeputy Superintendent - BusinessPupil Transportation DeptAuto Repair Techn 200024421.001.00$84,31584,31512$32,320.7558,161.85CODeputy Superintendent - BusinessPupil Transportation DeptAuto Repair Techn 200041401.001.00$84,31584,31512$32,320.7558,161.85CODeputy Superintendent - BusinessSchool Police ServicesDetective 200099251.001.00$115,587115,58712$44,308.3582,746.35CODeputy Superintendent - BusinessSchool Police ServicesSchool Police Sergeant 200036941.001.00$143,916143,91612$55,167.80105,503.46CODistrict RelationsPrinting ServicesOffset Press Operator 200041191.001.00$64,08464,08412$24,565.5341,873.40COFinancial ServicesAccounts PayableAccounts Payable Techn 200042241.001.00$72,91372,91312$27,949.9846,178.16COFinancial ServicesFiscal ControlFiscal Control Techn 200056461.001.00$69,40369,40312$26,604.4846,178.16COFinancial ServicesPayrollPayroll Specialist 200137781.001.00$72,913V72,91312$27,949.9848,485.64COIntegrated Technology Support ServicesInfo & Technology Support SvcsProject Mgr--Dwa 300000551.001.00$121,711V121,71112$46,655.8887,469.56COIntegrated Technology Support ServicesInfo & Technology Support SvcsInfo Tech Ops Comp Sys Spec 200118241.001.00$75,240V75,24012$28,842.0050,901.72COIntegrated Technology Support ServicesInfo & Technology Support SvcsSr Isb Svc Representative 200091441.001.00$68,947V68,94712$26,429.6845,808.90COIntegrated Technology Support ServicesEducational TechnologyDistance Learning & Digital Me200027891.001.00$10,441V82,18812$31,505.4052,211.0069,61552211.25COIntegrated Technology Support ServicesInfo & Technology Support SvcsAssoc Sys Analyst-Programmer 200096441.001.00$12,381V97,44312$37,353.1568,196.48COIntegrated Technology Support ServicesInfo & Technology Support SvcsAppl Dev Coord 200103881.001.00$17,259V135,84012$52,072.0098,793.24COIntegrated Technology Support ServicesInfo & Technology Support SvcsSr Isb Svc Representative 200084591.001.00$68,947Move to Prop S in lieu of current vacancy68,94712$26,429.6845,808.90COIntegrated Technology Support ServicesInfo & Technology Support SvcsTelecommunications Sys Spec 300003861.001.00$79,08479,08412$30,315.5353,444.64COIntegrated Technology Support ServicesInfo & Technology Support SvcsSoftware Sys Analyst II 200007261.001.00$63,85389,31012$34,235.5074,281.71COLegal ServicesLegal ServicesLegal Secretary I 200068631.001.00$77,16677,16612$29,580.3052,323.48COOffice of AccountabilityAssessment Services DeptAdministrative Aide 200038721.001.00$70,575 RR checking w/ Erin70,57512$27,053.7547,126.28COOffice of AccountabilityResearch & ReportingResearch Systems Analyst 200061861.000.60$60,497100,82812$23,190.5271,611.32COSuperintendentInternal AuditAudit Manager, Info Systems 200007811.001.00$133,434V133,43412$51,149.7097,743.7255.7554.40$3,581,626153,988,261$1,491,068.96$2,680,735.69

201213 Solutions

0.03raise0.03San Diego Unified School District February 14, 20120.0271S&C0.0079CERT0.1505Closed SessionProposedActuals2012/13 General Fund Unrestricted - Potential Solutions to Balance BudgetReductions in FTEFTE Moved to RestrictedReductions in $ MillionsActual Reductions FTEFTE Moved to RestrictedReductions in $ MillionsNOTES0.0268furlough0.0268CLASS0.2269413,270

TABCentral Office168816.22185.423.5013.4810001000 HRLY20002000 HRLY3000 Var3000 H&W4000570060007000TotalRev/Tran InContributionsTotal Reduction

Administration2082.2518.003.501.770.0Administrative Reductions100.759.000.75Business, District Relations, Finance, HR, Internal Audit, ITSS, 506,469124,027116,785747,281747,281Instructional Fac, Legal, Central Office sharing Admin support0.0ACollege, Career & Technical Education020.121.000.12Move 2 FTE to Grant Funding82,92318,81913,270115,012115,012BInstructional Resources & Materials90.708.000.51Reduce by 56%; Maintain Williams Compliance326,65675,376106,168508,200508,200CStudent Programs & Professional Learning10.081.000.08Reduce 1 FTE 54,24813,232.1713,27180,75180,751Student Programs & Professional Learning60.602.50
Lee Kara: Lee Kara:Dept 5534: move from 00010 to 40355.0.31
Lee Kara: Lee Kara:Personnel reduction only. $375K nonpersonnel reduction is not included.Move 3 FTE to Title II and the $375k nonpersonnel217,96418,39336,669.4333,178306,204306,2040.00.0 Centrally Managed Site Support14813.97167.4211.710.00.0FPOA Concessions120.770.00.77
Lee Kara: Lee Kara:Personnel reduction only. $375K nonpersonnel reduction is not included.Actuals revised based on MOU559,951136,583.2575,138771,672771,672Reduce Centralized Nursing Program151.4815.001.48Restructure model/ Currently 88 nurses district wide1,118,622168,353193,9701,480,9451,480,945Visual & Performing Arts Program161.4416.001.44Reduce by 50%1,066,976160,580208,3551,435,9111,435,911Reduce Maintenance Staff 352.2533.002.25Reduce General Fund Contribution to Physical Plant Operations 0.02,251,0612,251,061Reduce Non-Mandated TransportationTBD1.30TBDReduce Magnet & VEEP transportation0.00.0actuall SpedReduce Special Ed contribution from General Fund302.9864.672.980.02,980,0002,980,0004,068,938Additional Classified Layoffs403.7538.752.79List deferred and amended from 2011/12 mid year reductions1,858,618421,795514,212.502,794,6262,794,6260.00.0Schools1,001076.16970.100.079.650.00.0K-3 Class Size Adjustment41127.00414.0027.6728 : 1 at 28 schools. All other schools to 31:1. Subject to consultation. 29,243,3044,401,1175,569,54239,213,963(11,541,096)27,672,867Grades 4 through 6403.7442.003.98Allocation from 32:1 to 34.6:1. Subject to consultation.2,966,712446,490565,0263,978,2283,978,228Middle School Class Size Adjustment13712.96138.0013.05Allocation from 28.7:1 to 35:1. Subject to consultation.9,747,7681,467,0391,831,26013,046,06713,046,067High School/ Small School Class Size Adjustment19318.29223.00
Macasinag Alexandre: Macasinag Alexandre:Initially calculated using tentative #s21.08Allocation from 29.1:1 to 36.5:1. Subject to consultation.15,751,8282,370,6502,959,21021,081,68821,081,688Reduce X-Factor amount18010.29104.008.82Schools to determine position reduction2,751,2823,075,7551,164,5731,828,9168,820,5268,820,526Reduce Principals and Vice PrincipalsTBDTBD9.101.17As part of X Factor and/ or other Programmatic Decisions920,780134,204118,1121,173,0961,173,096Counselors Allocation Model Change & Reduction403.8840.003.88Centralized Counseling model. Subject to consultation.2,911,042438,112530,3773,879,5313,879,531Decline in Enrollment0.0
Macasinag Alexandre: Macasinag Alexandre:Built in 29 teachers for declining enrollment in projections, this number reflects balance +71-29=420.0Current year0.00.00.00.00.0

0.00.0Total Staffing Reductions1,169892.381,155.523.5093.130.00.00.00.0Other Reductions/ Solutions030.500.026.500.00.0 Additional CCDC Revenues07.003.00Ongoing stepped up threshold (to be confirmed)0.03,000,0003,000,000One-Time Proceeds from Real Estate Sales021.5021.50Mission Bay, Barnard & Bay Terrace II0.021,500,00021,500,000Transfer from Fund 4001.401.40From funds set aside for Met project0.01,400,0001,400,000Implement Admin Fee for Retirees H&W00.600.603% Admin Fee for H&W management 0.0600,000600,0000.0TOTAL REDUCTIONS/ SOLUTIONS1,1698122.881,155.523.50119.6366,696,2780.06,483,0130.011,577,62014,676,7900.00.00.00.099,433,70120,189,965119,623,666

Prep Time5.000.49Reduced Prep Time needs based on declining enrollment370,05555,69366,350492,098492,098Other GFU Reductions33.942.72e.g. Donations1,178,246733,550353,075457,6272,722,4982,722,4981,548,3010.0733,5500.0408,768523,9770.00.00.00.03,214,5960.03,214,596

M:\S_Bud_Dev\PROJECTIONS\1112 PRO\1st Interim\Analysis\StaffReductions201213 Nov 2011 v3 12-13 Reductions.xlsx750958638898512131,731,06163,518,24374,308,331700,391,123.00159,233,722.00600,957,422.00127,502,661.00617,354,992.00(130,308,722.00)(16,397,570.00)(2,806,061.00)Target Savings:93,130,000Trans INAddtn'l Savings (Revenue Red)11,541,09626,500,000104,671,096Included in GFR, but is contribution Savings to GFUMaintenance2,250,000SpEd2,980,0005,230,000Not included in Summary above:POA SavingsTransfers to GFRTransportation0.099,441,096SBB ReductionsOverall Variance(7,134,381.73)106,575,477.73

DRAFT

201314 SolutionsDRAFT 0.03raise0.03San Diego Unified School District December 6, 20110.0271S&C0.0079CERT0.14553

2013/14 General Fund Unrestricted - Potential Solutions to Balance BudgetReductions in FTEReductions in $ MillionsNOTESfurloughCLASS0.2269414,395

TABCentrally Managed Site Support808.0910001000 HRLY20002000 HRLY3000 Var3000 H&W4000500060007000TotalRev/Tran InContributionsTotal Reduction

F Eliminate Police Department646.41Not including LiveScan4,476,4821,015,892.83921,2806,413,6556,413,655 Eliminate Visual & Performing Arts Program161.681,262,437183,722230,320.001,676,4791,676,4790.00.0Schools367430.00.0 K-3 Class Size Adjustment806.85All classes from 30:1 to 32 : 1. Subject to consultation.6,019,085875,9571,151,600.008,046,642(1,199,520)6,847,122 Grades 4-6 Class Size Adjustment383.86Allocation from 32:1 to 34.5:1. Subject to consultation.2,889,161420,460552,768.003,862,3893,862,389 Middle School Class Size Adjustment929.25Allocation from 30.1:1 to 34.5:1. Subject to consultation.6,921,9481,007,3511,324,340.009,253,6399,253,639 High School/ Small School Class Size Adjustment10510.56Allocation from 32.1:1 to 36:1. Subject to consultation.7,900,0501,149,6941,511,475.0010,561,21910,561,219 Eliminate Vice Principals526.795,278,021
Macasinag Alexandre: Macasinag Alexandre:Progressed768,110748,540.006,794,6716,794,671Close (Small) Schools 5.761,499,0632,535,000793,452331,0856000005,758,6005,758,600 0.00.0Total Staffing Reductions44751.090.00.00.00.0Other Reductions/ Solutions05.000.00.0 One-Time Proceeds from Real Estate Sales05.000.05,000,0005,000,000 TBD00.000.00.00.0TOTAL REDUCTIONS/ SOLUTIONS44756.0931,769,7650.07,011,4820.06,214,6396,771,408600,0000.00.00.052,367,2943,800,48056,167,774

\\Prdecshare01.sdcs.local\department and public shares\S_Bud_Dev\PROJECTIONS\1112 PRO\1st Interim\Analysis\StaffReductions201213 Nov 2011 v3 12-13 Reductions.xlsx

RESTRICTED REDUCTIONSCertificated 100.007523998478007,523,9001,094,9531,439,50010,058,353

2012 & 2013 Restricted CutsR TypeRestrictedLedgerPROJECTED2010/112011/122012/13Sum of Sum Total AmtColumn LabelsRestricted10001000 Total20002000 Total30003000 Total40004000 Total50005000 Total60006000 Total70007000 TotalGrand Total10002000300040005000600070002011/1210002000300040005000600070002012/13100020003000 FIX3000 VAR40005000600070008000TotalRow LabelsCERT HOURCERT MONCLASS HOURCLASS MONH&W BENEVAR BENEEQUIP NON CAPSUPPLY5700'SContracted Srvc / ConsultMAOTHER 5000STELECAPITALINDIRECTCERT HOURCERT MONCLASS HOURCLASS MONH&W BENEVAR BENEEQUIP NON CAPSUPPLY5700'SContracted Srvc / ConsultMAOTHER 5000STELECAPITALINDIRECTTOTALCERT HOURCERT MONCLASS HOURCLASS MONH&W BENEVAR BENEEQUIP NON CAPSUPPLY5700'SContracted Srvc / ConsultMAOTHER 5000STELECAPITALINDIRECTTOTAL31800$885,237$885,237$73,624$73,624$107$121,258$121,365$13,512$689,073$702,585$11,340$277,018$1,346$47,266$1,682$338,652$49,218$49,218$2,170,681$909,2270.0$74,2060.0$111$129,821$13,674$697,342$11,340$280,342$1,362$47,833$1,702$49,218$2,216,178$933,8670.0$74,7920.0$115$133,013$13,920$709,894$11,340$285,388$1,387$48,694$1,733$49,218$2,263,361$885,237$73,624$107$121,258$702,585$338,652$0$49,218$2,170,68131802$141,384$141,384$8,351$8,351$19,340$19,340$18,800$156,689$175,489$10,000$10,000$8,226$8,226$362,790$145,2160.0$8,4170.00.0$19,947$19,026$158,569$10,120$0$0$30,314$391,609$149,1510.0$8,4830.00.0$20,451$19,368$161,423$10,302$0$0$30,314$399,492$141,384$8,351$0$19,340$175,489$10,000$0$8,226$362,79031810$66,009$66,009$1,742$1,742$8,591$8,591$160,043$160,043$48,938$48,938$6,619$6,619$291,942$67,7980.0$1,7560.00.0$8,815$0$161,964$49,525$0$0$34,757$324,615$69,6350.0$1,7700.00.0$9,046$0$164,879$50,416$0$0$34,757$330,503$66,009$1,742$0$8,591$160,043$48,938$0$6,619$291,94256401$32,337$32,337$3,850$98,323$102,173$36,282$27,094$63,376$4,000$2,500$6,500$600$196,797$500$1,600$199,497$4,804$4,804$408,6870.0$33,213$3,880$99,100$37,733$27,719$4,048$2,530$18,000$199,159$1,619$0$28,906$455,9070.0$34,113$3,911$99,883$39,242$28,017$4,121$2,576$18,000$202,744$1,648$0$28,906$463,161$32,337$102,173$36,282$27,094$6,500$199,497$0$4,804$408,68758225$398,620$398,620$80,529$80,529$69,661$73,200$142,861$684,646$684,646$30,314$30,314$1,336,9700.0$409,4230.0$81,165$72,447$69,400$0$692,862$0$0$0$19,155$1,344,4520.0$420,5180.0$81,806$75,345$70,924$0$705,334$0$0$0$19,155$1,373,082$398,620$80,529$69,661$73,200$684,646$0$0$30,314$1,336,97058245$70,582$70,582$17,166$17,166$9,538$12,047$21,585$3,417$3,417$103,650$4,816$300$108,766$2,734$2,734$224,2500.0$72,495$17,3020.0$9,920$12,960$0$3,458$104,894$4,874$304$226,2070.0$74,460$17,4390.0$10,317$13,235$0$3,520$106,782$4,962$309$231,024$70,582$17,166$9,538$12,047$3,417$108,766$0$2,734$224,25058350$250,000$125,686$375,686$375,6860.00.00.00.00.00.0$0$0$127,194$0$0$7,136$134,3300.00.00.00.00.00.0$0$0$129,483$0$0$7,136$136,619$0$0$0$0$0$375,686$0$0$375,68658360$1,066,466$1,066,466$77,871$77,871$232,287$151,609$383,896-$30,083-$30,083$1,697,186$1,697,186$34,757$34,757$3,230,0930.0$1,095,3670.0$78,486$241,578$153,898$0-$30,444$1,717,552$0$0$3,256,4370.0$1,125,0510.0$79,106$251,241$157,723$0-$30,992$1,748,468$0$0$3,330,597$1,066,466$77,871$232,287$151,609-$30,083$1,697,186$0$34,757$3,230,09358390$109,262$111,654$220,916$73,300$16,716$90,016$21,920$44,708$66,628$9,000$787,899$796,899$18,000$23,000$50,500$91,500$28,906$28,906$1,294,865$112,223$114,680$73,879$16,848$22,797$48,944$9,108$797,354$23,276$51,106$0$126,179$1,396,394$115,264$117,788$74,463$16,981$23,709$49,871$9,272$811,706$23,695$52,026$0$126,179$1,420,954$220,916$90,016$21,920$44,708$796,899$91,500$0$28,906$1,294,86558400$476,200$476,200$128,007$108,847$236,854$23,196$23,196$96,358$37,059$1,664$135,081$19,155$19,155$890,4860.00.00.0$479,962$133,127$109,983$0$23,474$5,367$97,514$37,504$1,684$888,6150.00.00.0$483,754$138,452$110,852$0$23,897$5,367$99,269$38,179$1,714$901,484$0$476,200$128,007$108,847$23,196$135,081$0$19,155$890,48658410$100,793$100,793$100,7930.00.00.00.00.00.0$0$0$100$102,003$0$0$2,911$105,0140.00.00.00.00.00.0$0$0$100$103,839$0$0$2,911$106,850$0$0$0$0$0$100,793$0$0$100,79358580$265,000$71,286$336,286$15,000$64,172$79,172$24,317$59,952$84,269$8,721$153,000$161,721$6,500$222,378$3,000$231,878$893,326$272,182$73,218$15,119$64,679$25,290$61,143$8,826$154,836$390,760$225,047$3,036$0$9,240$1,303,376$279,558$75,202$15,238$65,190$26,302$62,449$8,985$157,623$390,760$229,098$3,091$0$9,240$1,322,736$336,286$79,172$24,317$59,952$161,721$231,878$0$0$893,32662504$82,442$82,442$130,673$130,673$16,283$31,836$48,119$16,691$16,691$3,897$25,775$29,672$7,136$7,136$314,733$1,506,646$1,798,396$194,559$820,240$543,003$642,631$54,682$2,661,945$425,567$2,936,626$1,362$145,972$3,690$9,240$298,577$12,043,136$1,547,475$1,847,132$196,096$826,720$564,723$655,581$55,666$2,709,860$425,567$2,989,484$1,387$148,600$3,756$9,240$298,577$12,279,864$82,442$130,673$16,283$31,836$16,691$29,672$0$7,136$314,73363850$51,469$51,469$4,088$4,088$7,984$7,347$15,331$216,142$216,142$6,659$6,659$293,689$51,469$4,088$7,984$7,347$216,142$0$0$6,659$293,68973915$17,209$17,209$4,084$4,084$2,668$2,668$115,761$575$116,336$826$826$141,123$0$17,209$0$4,084$2,668$116,336$0$826$141,12378330$985$118,754$1,558$121,297$383$383$121,680$0$0$0$0$0$121,297$0$383$121,68090101$429,426$1,230,968$1,660,394$1,660,394$0$0$0$0$1,660,394$0$0$0$1,660,39490205$21,580$21,580$3,775$3,775$10,000$280,301$290,301-$2,867-$2,867$312,789$0$21,580$0$3,775$0$290,301$0-$2,867$312,78990601$4,290,623$4,290,623$500,006$500,006$947,671$666,805$1,614,476$126,179$126,179$6,531,284$4,290,623$500,006$947,671$666,805$0$0$0$126,179$6,531,28490690$61,500$217,372$278,872$47,862$38,738$86,600$36,000$2,350$1,600$39,950$9,406$9,406$414,828$278,872$0$47,862$38,738$0$39,950$0$9,406$414,82891603$16,450$16,450$3,109$3,109$2,771$2,771$11,106$141,077$152,183$5,367$923$3,927$10,217$184,730$16,450$3,109$0$2,771$152,183$10,217$0$0$184,73091700$53,615$43,205$96,820$4,307$4,307$11,353$12,984$24,337$10,800$2,423$13,223$100$8,140$100$8,340$2,911$2,911$149,938$96,820$4,307$11,353$12,984$13,223$8,340$0$2,911$149,93895605$390,760$390,760$9,240$9,240$400,000$0$0$0$0$0$390,760$9,240$0$400,000Grand Total$1,598,457$6,436,056$8,034,513$217,658$1,470,158$1,687,816$1,553,272$1,394,986$2,948,258$505,365$4,240,349$4,745,714$729,652$3,423,790$1,846$185,816$3,746$4,344,850$9,240$9,240$335,368$335,368$22,105,759$8,034,513$1,687,816$1,553,272$1,394,986$4,745,714$4,344,850$9,240$335,366$0$22,105,757

8,252,2481,701,1501,615,4031,565,0494,802,6634,396,9889,240335,3670.022,678,108

H & W ONLY2010/112011/122012/139.71%4.00%8.00%0.00.00.0

STEP INCREASECERT2.71%CLASS0.79%REINSTATE 5 DAY FURLOUGHS IN 2013CERT2.68%CLASS2.22%RAISE IN 20133.02%CPI1.2%
144525: 144525:Per SSC Dartboard 5-47 Slide 2010-11 May Revision1.8%
144525: 144525:Per SSC Dartboard 5-47 Slide 2010-11 May Revision0.3%
144525: 144525:Per SSC Dartboard 5-47 Slide 2010-11 May Revision

MYP GFSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 6, 2014

MULTI-YEAR PROJECTIONSGeneral Fund

2012/132013/142012/132013/142014/152015/162016/172017/182018/192019/202020/21OVER/(UNDER)OVER/(UNDER)LINEDESCRIPTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTION2013/142014/15-1--2--3--4--5--6--7--7--7--7--8--9--5-1BEGINNING

Documents

Presentation Agenda