Slide 1

Board of Education2012/13 Budget AdoptionFirst Reading

SAN DIEGO UNIFIED SCHOOL DISTRICTJune 22, 2012Presented by: G. Wayne OetkenInterim Chief Financial Officer

1Presentation AgendaOpening RemarksImplications of State BudgetFiscal RealitiesSuperintendents Recommended BudgetMulti-Year Assumptions & Budget UncertaintiesTRANs Loan ImplicationsClosing Remarks/Next Steps

2Implications of State Budget The Proposed District Budget is Based on the Governors May Revised BudgetReduction of $441 Per ADA in State Funding Must Be Planned for 2012/13 Assuming the Governors Tax Initiative FailsSDCOE Strongly Recommends No COLA for 2012/13 or 2013/14 years or District to Set Aside a Contingency Reserve3Serious Fiscal Realities First Reading :Update Budget Assumptions/ Fiscal RealitiesHighlight Multi-year RisksOne-Time Solutions Create Multi-Year ProblemsSignificant Deficits Projected for 2013/14Limited Options to Solve the Budget Gap More Reductions will be Necessary in 2013/14Budget Must be Submitted to the SDCOE byJuly 10, 2012

2012/13 - 5th Straight Year of Funding Reductions44General Fund Deficit 2009/10 to 2014/15Total Budget Reductions Over 5 Years Is $555.5 Million-If 2013/14 Solutions are all on-going then the District would need to reduce only $27.5 Mil in 2014/15

5Superintendents Recommended BudgetThe Superintendents Recommended Budget Accomplishes the Following Important GoalsSupports Successful TRANs Issuance in Early JulyManages Multi-Year DeficitsMaintains State Required 2% Minimum Reserve Level6Total All Funds 2012/13 Compared To 2011/12 -Current Proposed Budget Reflects 9% Reduction Across All Funds-General Fund Unrestricted Budget Includes One-time Transfers From Other Funds of $41Mil

7Total General Fund 2012/13 Compared To 2011/12 -2012/13 Proposed Total General Fund Budget is $1,077.57 Mil-2011/12 Adopted Total General Fund Budget is $1,165.07 Mil

88Total General Fund Unrestricted 2012/13 Compared To 2011/12 -2012/13 Proposed Total General Fund Unrestricted Budget is $624.15 Mil-2011/12 Adopted Total General Fund Unrestricted Budget is $729.00 Mil

9Total General Fund Restricted 2012/13 Compared To 2011/12 -2012/13 Proposed Total General Fund Restricted Budget is $453.42 Mil-2011/12 Adopted Total General Fund Restricted Budget is $436.07 Mil

10Other Restricted Funds - 2012/13 Budget

11County Office of Education: Budget Development RequirementsSDCOE Recommendations:Assume the Trigger Reduction of $441 Per ADAUnfunded COLA in 2012/13 and 2013/14 or Set Up a Contingency Plan/Reserve12Multi-Year Assumptions RevenuesRevenue2012/132013/142014/15Projected Districtwide ADA107,471107,042106,613Revenue Limit COLA3.24%Unfunded2.50%Unfunded2.70%UnfundedRevenue Limit Deficit22.27%22.27%22.27%Revenue Limit Adjustment Per ADA($441)($441)($441)Special Disabilities Adjustment (SDA)-0--0--0-Mandated Costs Reimbursement-0--0--0-Class Size Reduction (CSR)FlexibilityFlexibility No FlexibilityRestricted Resources (Categorical)-0-2.5%2.7%Transfers In (Includes CCDC)$42.5 Mil$11.7 Mil$11.7 MilFederal Stimulus Funding-0--0--0-13Loss of CSR Revenue is $18 MillionFlat Deficit Factor since we are not including COLA (unfunded)13Multi-Year Assumptions ExpendituresExpenditures2012/132013/142014/15Districtwide Furloughs: Certificated Classified C/O Management-0--0-6 Days-0--0-6 Days-0--0-6 DaysStep & Column Progression: Certificated Classified2.64%.69%2.64%.69%2.64%.69%Salary Increase All Employees4%3%0%Class Size Reduction (K-3) Student to Teacher RatioHigh Poverty Schools 28 Schools 31:128:131:128:131:128:1Health & Welfare Benefits Premium Increase7%7%7%14Multi-Year Assumptions Expenditures (contd.)Expenditures2012/132013/142014/15Implemented Board Solutions/Budget Deficit$ (120) Mil$(98) Mil$(27) Mil **Materials and Supplies2.3% CPI2.4% CPI2.6% CPIContracted Services2.3% CPI2.4% CPI2.6% CPIUtilities- Increase/(Decrease)2%2% 2%Contributions: Special Education Routine Restricted Maintenance Community Day School Transportation$145.0 Mil $11.8 Mil $1.2 Mil $7.9 Mil$158.1 Mil $11.8 Mil $1.3 Mil $8.2 Mil$167.2 Mil $11.8 Mil $1.3 Mil $8.3 Mil** Assuming 2013/14 Reductions Are All Ongoing15Multi-Year Assumptions & Reserves RequirementsReserves2012/132013/142014/15Economic Uncertainties- 2% $20.9Mil$19.5Mil$18.9MilUnexpended Set-Asides and Reserves$7.3Mil$6.4Mil$6.4MilSchool Site Ending Balances$2.1Mil$2.1Mil$2.1MilStores Inventory$1.7Mil$1.7Mil$1.7MilPrepaid Expenses$.9Mil$.9Mil$.9MilRevolving Cash Funds$.06Mil$.06Mil$.06Mil16Multi-Year Assumptions - Uncertainties17Governors Budget Veto Uncertainty on Timing and Direction of State BudgetNovember Tax Initiative Election ResultEnrollment DeclinePre- Kindergarten Implementation of Legal Requirements and State Funding

2012/13 Budget Superintendents RecommendationMulti-Year Projections- General Fund Unrestricted2013/14 Shortfall $98.3Mil2014/15 Shortfall $27.5Mil182012/13 Budget Solutions List

19Potential Budget Solutions for FY 2013/14$98 Mil Projected Balanced Budget ShortfallFar Fewer Realistic Options Available to Cover Deficits

* Further Actions Are Needed To Identify Additional $18.4 Mil202012/13 General Fund Projected Cash FlowsWith TRANs BorrowingTRANs Borrowing $227 Mil21

Closing RemarksSuperintendents Recommended Budget is the BEST Course for the DistrictAddresses Long-Term Fiscal Solvency Enables Successful TRANs to Meet PayrollManages Multi-Year DeficitsBalances Uncertainty of the Moment22Next StepsJune 22 First Reading of 2012/13 BudgetJune 29Board Budget AdoptionJune 30 Submission of Budget to SDCOEJuly 1Implementation of 2012/13 Budget 23Questions?24FUNDS Summary - RoundedOther Restricted Funds1,000,0002012/13 Budget(Amounts in $ Millions)

FundFund NameBeginning BalanceRevenuesExpensesEnding Balance11Adult Education0.0650.7310.7340.06212Child Development0.40223.04323.0430.40213Nutritional Services3.15662.92062.8663.21014Deferred Maintenance0.2250.0000.0000.22515Pupil Transportation0.0810.0000.0000.08120Special Reserve - Post-Employment Benefits1.3250.5620.5681.31921Building Fund - Prop S183.8360.880117.86966.84725Re-Development Agency7.97823.77326.2995.45235County School Facilities157.03311.43519.983148.48540Capital Reserve9.58932.31739.6182.28851Bond Interest24.675117.074106.56735.18267Self-Insurance60.01227.57829.96157.62917Special Reserve - Other Than Capital Projects0.00

FUNDS - tie to SACSOther Restricted Funds2012/13 Budget(Amounts from 2012/13 Budget - SACS Fund Reports)

FundFund NameBeginning BalanceRevenuesExpensesEnding Balance11Adult Education$64,875$731,000$733,578$62,29712Child Development$402,298$23,042,814$23,042,814$402,29913Cafeteria Fund$3,155,805$62,919,671$62,865,610$3,209,86614Deferred Maintenance$225,166$1250.0$225,29115Transportation Fund$80,619$2500.0$80,86920Special Reserve - Post-Employment Benefits$1,325,173$562,492$568,475$1,319,19021Building Fund - Prop S$183,835,784$880,000$117,868,782$66,847,00225Re-Development Agency$7,978,233$23,773,000$26,298,687$5,452,54535County School Facilities$157,033,346$11,434,936$19,982,674$148,485,60840Property Management Fund$9,589,381$32,317,000$39,618,498$2,287,88351Bond Interest$24,675,243$117,074,197$106,567,417$35,182,02367Self-Insurance$60,011,751$27,577,949$29,961,476$57,628,22417Special Reserve - Other Than Capital Projects0.00

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

UNRESTSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 11, 2012

GENERAL FUND - UNRESTRICTED INCLUDING TIER IIIENDING BALANCE PROJECTION

2011/122010/11ADOPTEDADJ BDGTFIRSTSECONDTHIRDESTIMATEDUNAUDITEDLINEDESCRIPTIONACTUALSBUDGET6/11/12INTERIMINTERIMINTERIMACTUALSACTUALSOVER/(UNDER)-1--2--3--4--5--6--7--8--9-1ADA - Revenue110,157110,583108,934108,934108,494108,494108,494108,4940.02ENROLLMENT - Expenditures115,658115,122115,122115,122113,943113,943113,943113,9430.0

3BEGINNING BALANCE4Unaudited Actual$57,292,527$96,664,381$97,550,402$97,550,402$97,550,402$97,550,402$97,550,402$97,550,4020.05Audit Adjustments0.00.00.00.00.06Other Restatements1,6130.01,75117,05417,05417,05418,80518,8050.0

7TOTAL BEGINNING BALANCE$57,294,140$96,664,381$97,552,153$97,567,456$97,567,456$97,567,456$97,569,207$97,569,2070.0

8REVENUES9Revenue Limit Sources$561,517,642$568,538,193$571,725,202$564,940,055$558,919,351$561,195,772$561,193,762$500,902,413$(60,291,349)10Federal Revenues17,433,48311,592,60111,806,84911,610,09011,806,84911,806,84911,806,84911,263,263(543,586)11Other State Revenues165,512,259157,110,714158,014,661157,158,063158,012,177158,012,177158,012,177117,684,252(40,327,925)12Other Local Revenues24,851,57620,107,51721,862,92121,400,51421,400,51421,400,51421,538,90120,974,496(564,405)

13TOTAL REVENUES$769,314,960$757,349,025$763,409,633$755,108,722$750,138,891$752,415,312$752,551,689$650,824,424$(101,727,265)

14EXPENDITURESAdjustments as of 11/1215Certificated Salaries$327,424,141$351,593,643$350,646,960$353,881,074$352,539,859$352,539,859$352,077,024$326,478,801$(25,598,223)less 7.9m plus add vacancy16 Monthly312,896,734343,394,734345,343,033347,699,178345,510,166345,510,166345,300,673313,685,860(31,614,813)Overformula teachers???17 Excess Tchrs0.03,861,3140.018 CSR0.00.00.019 3 Day Staff Dev(5,399,488)(5,399,488)(5,399,488)(5,399,488)(5,399,488)(5,842,189)5,842,18920 SFSF Transfer0.00.00.021 Hourly9,532,5052,932,7226,277,9155,038,6057,477,3997,477,3996,753,9576,789,08435,12722 Visiting Teachers4,994,9023,519,5754,425,5004,842,779
144525: 144525:use 3 yr average.4,951,7824,951,7825,864,5836,003,857139,27423 Add'l Tchr Cost1,700,000
Lee Kara: Lee Kara:Per ZM (11/16/11), this is one time expenses (resource 00012). Doesn't apply to the out years.24 Enrollment Reserve0.03,284,7860.025Classified Salaries94,545,98084,564,16186,945,48785,838,55785,642,03185,642,03186,700,80778,793,574(7,907,233)26 Monthly87,777,39878,666,38379,461,54879,493,55179,678,05079,678,05080,497,21273,106,945(7,390,267)add vacancy assump27 Landscapers0.00.00.028 Custodians0.00.00.029 CPO AB1113 / Custodian Hrly0.00.00.030 Hourly6,768,5825,897,7787,483,9396,345,0065,963,9815,963,9816,203,5955,686,629(516,966)31Employee Benefits147,444,359178,821,034173,821,686168,661,224167,417,650167,417,650167,765,304157,813,120(10,781,555)32 Health & Welfare84,197,10588,193,22088,496,41283,522,41183,358,32583,358,32583,847,73275,475,221(8,372,511)33 3 Day/CSR/ARRA/SFSF/COBRA H&W0.04,960,3630.00.034 Excess Tchrs H&W741,8070.035 Excess Tchrs VAR552,13036 3 Day/Add'l Tchr Cost/CSR/ARRA/SFSF VAR(381,899)(772,072)(524,671)(772,072)(772,072)(829,371)37 Retiree Medical868,580215,953215,953(907,349)215,953(935,757)(989,537)989,537is retiree inc in variable38 SERP Payment0.014,181,96514,142,68614,142,68614,142,68614,142,68614,142,68614,142,685(1)39 Variable62,378,67470,357,49571,738,70772,428,14770,472,75871,624,46871,593,79468,195,214(3,398,580)what accts causing increase?40Materials and Supplies12,710,13914,954,45220,286,17315,830,24112,669,61811,669,61811,374,3209,895,979(1,478,341)41Contracted Services35,736,59842,416,83141,822,16737,083,10435,061,27435,061,27433,859,63632,558,189(1,301,447)42 5700s(9,041,977)(2,706,965)(3,220,279)(8,494,187)(8,411,328)(8,411,328)(7,523,756)(2,728,044)4,795,71243 Other1,520,9101,401,9341,355,9371,546,4111,447,2901,447,2901,136,491985,242(151,249)44 Contracted Srvc / Consult11,599,40910,275,2739,055,50810,167,4279,433,5699,433,5698,681,9536,802,923(1,879,030)45 Litigation/Settlement646,115789,1012,015,3091,199,2802,030,3992,030,3991,273,2521,066,109(207,143)46 TRANS/Interest Expense4,598,9014,600,0004,563,9154,600,0004,354,9984,354,9984,355,0464,355,21016447 DWA Maintenance0.00.00.048 Maintenance Agreements2,429,0923,025,0383,018,0973,041,8752,454,8282,454,8282,444,3341,957,105(487,229)49 Telephones6,575,8566,479,5676,468,2236,469,9156,511,3366,511,3366,252,0714,851,701(1,400,370)50 Utilities17,408,29218,552,88318,565,45718,552,38317,240,18217,240,18217,240,24515,267,943(1,972,302)51Capital Outlay214,010500,000630,669504,786228,051228,051386,993484,96997,97652Other Outgoing Transfers46,9750.00.052,58852,58853Indirect Cost(5,055,610)(5,577,418)(5,388,237)(5,625,095)(4,985,233)(4,985,233)(5,177,780)(3,900,142)1,277,638

54TOTAL EXPENDITURES$613,066,592$667,272,703$668,764,905$656,173,891$648,573,250$647,573,250$646,986,304$602,177,078$(45,638,597)(20,286,399)

55OTHER FINANCING SOURCES/USES561)Interfund Transfers57a. Transfers In$9,377,100$8,145,425$8,870,425$8,841,345$8,841,345$8,841,345$8,788,910$7,920,235$(868,675)58b. Transfers Out(10,410,537)(7,859,488)(7,133,472)(7,135,972)(8,433,472)(8,433,472)(8,433,472)(7,128,672)1,304,800592)Other Sources/Uses60a. Sources599,9390.00.00.0613)Contributions(115,558,608)(133,157,980)(133,326,145)(140,492,642)(142,595,317)(143,160,046)(143,216,868)(1,493,495)141,723,37362a. Special Education(98,662,789)(119,707,619)(119,715,618)(121,509,365)(121,699,789)(122,265,395)(123,349,977)(799)123,349,17863b. Restricted Maintenance(4,005,999)(12,000,000)(12,218,990)(11,959,442)(13,939,514)(13,939,514)(12,911,754)0.012,911,75464c. Community Day(1,809,882)(1,435,361)(1,435,361)(1,461,074)(1,462,077)(1,461,200)(1,461,200)(1,561,520)(100,320)65d. NBPTS0.00.00.00.00.066e. Contbn to Res 72500 & 72304(11,064,938)0.00.0(5,537,761)(5,537,761)(5,537,761)(5,537,761)5,537,76167f. Special Projects/On Loan Employees0.068,8240.068,82468,82468,82468,8240.068g. Tuition Asst Fds 90003 to 9(15,000)(15,000)(25,000)(25,000)(25,000)(25,000)(25,000)25,000

69TOTAL OTHER FIN. SOURCES/USES$(115,992,106)$(132,872,043)$(131,589,192)$(138,787,269)$(142,187,444)$(142,752,173)$(142,861,430)$(701,932)$142,159,498

70(DEFICIT) / SURPLUS SPENDING $40,256,262$(42,795,721)$(36,944,464)$(39,852,438)$(40,621,803)$(37,910,111)$(37,296,045)$47,945,414

71ENDING BALANCE$97,550,402$53,868,660$60,607,689$57,715,018$56,945,653$59,657,345$60,273,162$145,514,621$86,070,830

72BUDGET ACTIONS TO BE IDENTIFIED0.00.00.00.00.00.00.0

73ADJUSTED ENDING BALANCE97,550,40253,868,66060,607,68957,715,01856,945,65359,657,34560,273,162145,514,621

74REQUIRED RESERVE75Economic Uncertainties$22,197,000$21,870,000$21,870,000$22,015,000$21,765,000$21,745,000$21,741,000$21,741,00076Vacancy Savings/Job Reclassifications0.00.00.00.077Unextended 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.57,350,0450.012,248,10830,000,000
Lee Kara: Lee Kara:Mid Year Trigger Cut (per Zandy 12/1/2011):1) $3,450,000 SpEd Transportation (6 months $6.9M/2)2) $1.2M Home to School (6 months $2.4M/2)3) $24.2M ($220 x 110,000 students)4) Increase $1.15K for mid-year cuts.5,900,000
Lee Kara: Lee Kara:Per Ron (3/6/2012):1) $1.5M for Fund13 Exposure2) $2.0M for EE Grievance Exposure3) Vacancy5,900,000
Lee Kara: Lee Kara:Per Ron (3/6/2012):1) $1.5M for Fund13 Exposure2) $2.0M for EE Grievance Exposure3) Vacancy5,831,000
Lee Kara: Lee Kara:Per Ron (3/6/2012):1) $1.5M for Fund13 Exposure2) $2.0M for EE Grievance Exposure3) Vacancy

Per Zandy (5/31/2012), add $800K for litigation settlement and $31K for forklift.

6/18Take out $2.4m of Vacancy and replace with $1.5m of SDEA Grievance Set Aside5,831,00078School Site Carry Over2,954,1864,900,0001,000,000
Lee Kara: Lee Kara:Memorial Prep3,054,984
Lee Kara: Lee Kara:Per Ron (3/6/2012):1) $1.5M for Fund13 Exposure2) $2.0M for EE Grievance Exposure3) Vacancy3,054,984
Lee Kara: Lee Kara:Per Zandy (2/28/2012),Mandated Cost $679,791Memorial Prep $766,674Civic Center $176,895Unr Contributed $431,624STAR Rating $1M2,791,479
Lee Kara: Lee Kara:Per Zandy 6/18/2012Mandated Cost $483,328Memorial Prep $766,674Civic Center $109,853Unr Contributed $431,624STAR Rating $1M2,791,47979Stores2,818,1391,674,2281,674,2281,674,2281,674,2281,674,2281,674,2281,674,22880Prepaid Expenses744,084850,000850,000850,000850,000850,000850,000850,00081Revolving Cash54,30057,80057,80057,80057,80057,80057,80057,800

82TOTAL REQUIRED RESERVE$86,117,754$29,352,028$36,700,136$55,597,028$33,302,012$33,282,012$32,945,507$32,945,507

83RESERVE (SHORTFALL) / SURPLUS $11,432,648$24,516,632$23,907,553$2,117,990$23,643,641$26,375,333$27,327,655$112,569,114$85,241,459

SAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 11, 2012

GENERAL FUND - UNRESTRICTEDENDING BALANCE PROJECTIONRevenue Scenario if $36.4M ADA Revenue limit is funded ACTUALSADJ BUDGETPROJECTIONSLINEDESCRIPTION2008/092009/102010/11 2011/122011/122012/132013/142014/15-1--2--3--4--5--6--7--8-1ADA - Revenue111,565110,759110,157108,934108,926108,675108,221108,2212ENROLLMENT - Expenditures117,457117,167115,658115,122113,943113,030112,465112,465

3BEGINNING BALANCE4a. Unaudited Actual$50,441,831$90,693,560$57,292,527$97,550,402$97,550,402$60,273,162$32,979,700$30,629,8405b. Audit Adjustments0.00.00.00.00.00.00.00.06c. Other Restatements0.02,287,0111,6131,75118,8050.00.00.0

7TOTAL BEGINNING BALANCE$50,441,831$92,980,571$57,294,140$97,552,153$97,569,207$60,273,16232,979,70030,629,840

8REVENUES9Revenue Limit Sources$605,279,685$530,474,801$561,517,642$571,725,202$561,193,762$512,734,949$511,008,408$509,321,79010Federal Revenues13,449,06111,978,30417,433,48311,806,84911,806,84910,718,7619,718,7619,718,76111Other State Revenues168,077,356160,057,239165,512,259158,014,661158,012,177144,459,459
Macasinag Alexandre: Macasinag Alexandre:to normalize data 146,937,660131,259,664
Macasinag Alexandre: Macasinag Alexandre:Loss of CSR Revenue due to end of expiration of reduced penalities. $18mil12Other Local Revenues35,795,40827,503,90324,851,57621,862,92121,538,90119,621,12119,720,51419,720,514

13TOTAL REVENUES$822,601,510$730,014,247$769,314,960$763,409,633$752,551,689$687,534,290687,385,343670,020,729

14EXPENDITURESH & W ONLY15Certificated Salaries$410,414,283$355,634,779$327,424,141$350,646,960$352,077,024$304,833,797$321,190,376$328,596,0932011/122012/132013/1416 Monthly396,392,538341,724,903312,896,734345,343,033345,300,673300,577,355316,690,500323,977,4203.94%
Lee Kara: Lee Kara:2012 budget is based on 6 months at 7% and 10 months is 4.8%6.42%4.20%17 ARRA (134 Tchrs)0.00.00.00.00.012,46913,270
Lee Kara: Lee Kara:2013 budget $13,270 is calculated incorrectly (higher than it should be) due to weighted enrollment not being applied. The correct rate will be re-calculated in Jan.13,82718 Excess Tchrs (50 FTE)0.00.00.00.00.00.00.019 CSR(2,878,811)0.00.00.00.00.00.00.0STEP INCREASE20 3 Day Staff Development(5,353,137)(2,668,846)0.0(5,399,488)(5,842,189)(3,980,919)(4,208,596)(4,319,703)CERT2.64%21 Prep Time Teachers0.00.00.00.00.00.0CLASS0.69%22 SFSF Transfer (56.95 Tchrs, 52.5 Counselors)0.00.00.00.00.00.0REINSTATE 5 DAY FURLOUGHS IN 201323 Add'l Tchr Cost (hrly)0.00.00.00.00.0CERT2.68%24 Hourly22,253,69316,578,72214,527,40710,703,41512,618,5406,737,3617,122,6847,310,723CLASS2.22%25 Enrollment Reserve0.00.00.00.00.01,500,0001,585,7881,627,653RAISE IN 20133.00%26Classified Salaries97,352,75896,004,40194,545,98086,945,48786,700,80781,513,74084,538,47185,121,78627 Monthly92,999,43487,871,67387,777,39879,461,54880,497,21278,519,56981,433,19581,995,08428 Landscapers0.00.0
Lee Kara: Lee Kara:Per GY, all landscapers will be hard coded starting 2011 so there won't be any transfer.0.00.00.00.00.00.0RETIREE BENEFITS PAIDOUTTRANSFERS OUT OF10/1111/12TRANSFERS OUT OF29 Custodians(4,666,503)0.00.00.00.00.00.00.0BUDGETACTUALSBUDGET1st Interim2nd Interim3rd InterimEst ActualsActuals12/1313/14RESOURCEFUND30 CPO AB1113 / Custodian Hrly0.00.00.00.00.00.00.00.0OSS188,17090,090
Lee Kara: Lee Kara:Per Charice, amount decrease due to eligibility changes.94,15065,07065,07065,07061,60067,20067,200071012000131 Hourly9,019,8278,132,7286,768,5827,483,9396,203,5952,994,1713,105,2763,126,702OTBS178,230148,185150,100150,100150,100150,100127,840150,100150,1000710220002(22,890)32Employee Benefits153,844,745145,452,588147,444,359173,821,686167,765,304156,245,974164,524,265154,807,016AASD320,970299,025301,725301,725301,725301,725279,720301,725301,72507104200041,91533 Health & Welfare80,879,18579,970,41284,197,10588,496,41283,847,73278,396,40781,490,86984,701,4251355430428POA9,0006,7506,7506,7506,7506,7507,5006,7506,75007105200052,70034 3 Day/CSR/ARRA/SFSF/COBRA H&W0.00.00.00.00.00.0108826107471107041106613PARA48,90742,55042,70042,70042,70042,70037,25042,70042,7000710620006035 Custdn/Landscaper/Excess Tchrs H&W(1,421,001)0.00.00.00.00.00.00.0SDEA2,311,6892,311,6892,311,6892,311,6892,311,6892,311,6892,311,6892,311,6892,405,081071030100015036 Excess Tchrs VAR0.00.00.00.00.00.0ENROLLMENT DECLINETOTAL3,056,9662,898,2892,907,1142,878,0342,878,0342,878,0342,825,59902,880,1642,973,556TOTAL037 3 Day/Add'l Tchr Cost/CSR/ARRA/SFSF VAR0.0(331,155)0.0(772,072)(829,371)(599,128)(633,394)(650,115)2012/132013/142014/152015-16BILL OUT(1,609,705)(2,029,709)(2,691,161)(3,785,383)(3,813,791)(3,813,791)(3,815,136)(4,561,032)(2,303,735)BILL OUT38 Retiree Medical1,255,7901,444,866868,580215,953(989,537)(1,680,868)669,821669,821STUDENTS(1,146)(430)(430)TOTALS1,447,261868,580215,953(907,349)(935,757)(935,757)(989,537)0(1,680,868)669,82139 SERP Payment6,099,3560.00.014,142,68614,142,68614,181,96514,181,965CERT MON(5,682,961)(1,077,475)(1,073,709)40 Variable67,031,41564,368,46562,378,67471,738,70771,593,79465,947,59868,815,00470,085,885CERT HOURTRANSFERS OUT OF FUND 01TRANSFERS INTO10/1111/12TRANSFERS INTO41Materials and Supplies19,943,23314,888,88612,710,13920,286,17311,374,32010,958,25910,906,24710,874,799CLASS MONBUDGETACTUALSBUDGET1st Interim2nd Interim3rd InterimEst ActualsActuals12/1313/14RESOURCEFUND42Contracted Services58,274,51736,914,13835,736,59841,822,16733,859,63636,736,17837,897,94138,885,787CLASS HOUROSS185,24989,94966,41666,41663,91663,91663,91667,74471,132071012000143 5700s6,246,620(8,923,141)(9,041,977)
144525: 144525:Per ZM, decrease in field trip.(3,220,279)(7,523,756)(7,850,206)(7,556,144)
Macasinag Alexandre: Macasinag Alexandre:Increase by $294,062Cost of S&C and Raises for Transportation for net zero impact(7,499,435)
Macasinag Alexandre: Macasinag Alexandre:Cost of S&C Transportation for net zero impactFIXED BENEFITS(1,064,254)(198,187)(212,060)OTBS126,001126,001126,001126,001126,001126,001126,001126,001131,091071022000244 Other2,748,493883,2171,520,9101,355,9371,136,4911,524,2041,560,7851,601,365SUPPLIES(839,538)(315,010)(315,010)AASD263,375263,375263,375263,375263,375263,375263,375263,375274,015071042000445 Contracted Srvc / Consult13,640,33511,821,23911,599,4099,055,5088,681,95310,203,80210,448,69310,720,359TOTAL(7,586,753)(1,590,672)(1,600,779)POA14,29214,29214,29214,29214,29214,29214,29214,29214,869071052000546 Litigation/Settlement1,048,141509,985646,1152,015,3091,273,252789,101808,039829,048FTEPARA85,40485,40485,40485,40485,40485,40485,40485,40488,854071062000647 TRANS/Interest Expense7,006,2374,253,4474,598,9014,563,9154,355,0465,500,0005,500,0005,500,000CPI2.3%
144525: 144525:Per SSC Financial Projection Dartboard for 2012-13 May Revision.2.4%
144525: 144525:Per SSC Financial Projection Dartboard for 2012-13 May Revision.2.6%
144525: 144525:Per SSC Financial Projection Dartboard for 2012-13 May Revision.2.7%
144525: 144525:Per SSC Financial Projection Dartboard for 2012-13 May Revision.TOTAL674,321579,021555,488555,488552,988552,988552,9880556,816579,961TOTAL48 DWA Maintenance0.00.00.00.00.00.00.00.00.0Bus Replcmt0.00.00.00.00.00.00.00.0015001500049 Maintenance Agreements3,379,0013,305,4782,429,0923,018,0972,444,3342,823,0992,890,8532,966,015Liability Ins4,548,0004,548,0003,891,0003,891,0003,891,0003,891,0003,891,0005,110,0005,110,000067016700150 Telephones5,277,5246,524,8526,575,8566,468,2236,252,0716,153,1896,300,8666,464,689Prop Ins1,535,0001,535,0002,035,0002,035,0002,035,0002,035,0002,035,0002,035,0002,035,000067026700251 Utilities18,928,16618,539,06117,408,29218,565,45717,240,24517,592,98917,944,84918,303,7462011/122012/132013/142014/15CDC0.02,758,8910.00.01,300,0001,300,0001,300,0000.00.0909401200052Capital Outlay0.0568,364214,010630,669386,993198,091198,091198,091INDIRECT3.48%4.45%4.45%4.45%CDC000001200153Other Outgoing Transfers55,72252,32946,9750.00.00.00.00.0UNREST$(5,177,780)(6,621,012)(6,621,012)(6,621,012)Dev Fee Interest0.00.00.00.00.00.00.00.0025012500154Indirect Cost(8,132,482)(5,650,588)(5,055,610)(5,388,237)(5,177,780)(6,879,875)(6,621,012)(6,621,012)REST3,512,1524,599,4334,599,4334,599,433Food Services0.00.00.00.00.00.00.00.0531001300055Board Approved Reductions(98,342,854)(125,874,467)Civic Center Rent 4,484
Lee Kara: Lee Kara:provided by Jodie on 11/21/2011.4,4844,4844,4840400140001CBET0.00.00.00.00.00.00.00.0030901100056TOTAL EXPENDITURES$731,752,776$643,864,897$613,066,592$668,764,905$646,986,304$583,606,164514,291,525485,988,093Adult Ed989,625728,000
Lee Kara: Lee Kara:Delete $728K per Jodie on 11/15/20110309111000Mandated0.00.00.00.00.00.00.00.0017001700057OTHER FINANCING SOURCES/USESMandated0.00.00.00.00.00.00.00.00170017000581)Interfund TransfersCal. School Fac.0.00.00.00.00.00.00.00.0771003500059a. Transfers In$26,689,219$12,340,009$9,377,100$8,870,425$8,788,910$42,493,475$11,693,475$11,693,475Schl Readiness911001200060b. Transfers Out(6,372,266)(15,142,279)(10,410,537)(7,133,472)(8,433,472)(7,701,816)(7,724,961)(7,724,961)Workers Comp650,000650,000650,000650,000650,0000670367003612)Other Sources/UsesTOTAL6,757,32110,410,5377,859,4887,135,9728,433,4728,433,4728,433,47207,701,8167,724,961TOTAL62a. Sources0.0500,000599,9390.00.06/19/12 16:32SERP BUY OUT633)Contributions(70,913,958)(119,535,124)(115,558,608)(133,326,145)(143,216,868)(166,013,247)(179,412,192)(188,584,150)10/1111/12RESOURCE64a. Special Education(97,706,180)(98,660,366)(98,662,789)(119,715,618)(123,349,977)(145,048,184)(158,076,433)(167,150,224)TRANSFERS INTO FUND 01TRANSFERS OUT OF10/1111/12TRANSFERS OUT OF928,294413,102FED65b. Restricted Maintenance(3,631,093)(7,111,283)(4,005,999)(12,218,990)(12,911,754)(11,805,656)(11,805,656)(11,805,656)BUDGETACTUALSBUDGET1st Interim2nd Interim3rd InterimEst ActualsActuals12/1313/14RESOURCEFUND10,408,4565,649,408UNREST66c. Community Day(1,639,952)(1,726,338)(1,809,882)(1,435,361)(1,461,200)(1,209,708)(1,286,342)(1,327,800)CBET955,09612,06203090110008,417724067d. NBPTS0.00.00.00.00.00.00.00.0CBET85,00085,42903090110001,336,730765,782650068e. T3 Contbn to Res 72500/7230432,171,197(12,052,261)(11,064,938)0.0(5,537,761)(7,924,699)(8,218,761)(8,275,470)(294,062)(56,709)Tier III Carryover0.00.00.00.00.00.00.00.00.0030911100011,336,7506,070,92769f. Speical Projects/On Loan Employees(8,739)26,6240.068,82468,8240.00.0Adult Ed270,704519,568030911100012,673,4806,836,70970g. Tuition Asst Fds 90003 to 9(99,191)(11,500)(15,000)(25,000)(25,000)(25,000)(25,000)(25,000)Adult Ed395,000395,00003091110004,000,000SPED REDESIGN71h.0.00.00.01X Tchr & New Prgm0.000.00.00.00.00.00.00.00170017000394,516Sups PrgmsSERP 0.000.00.00.00.00.00.00.0017001700072TOTAL OTHER FIN. SOURCES/USES$(50,597,005)$(121,837,394)$(115,992,106)$(131,589,192)$(142,861,430)$(131,221,588)(175,443,678)(184,615,636)Pupil Transportation120,000125,3850170017000REDEV0.00.00.00.00.00.00.00.00.0025002500011,231,22573(DEFICIT) / SURPLUS SPENDING $40,251,729$(35,688,044)$40,256,262$(36,944,464)$(37,296,045)$(27,293,462)$(2,349,860)$(583,000)RDA7,300,0007,300,0007,300,0007,300,0007,300,00010,300,00010,300,0000250025000REDEV AGENCY0.00.00.00.00.00.00.00.00.002501250014,394,5167,308,958OVERCAP TRANS50,0000.050,0000.00.004003400037,308,958Dell Lease0.00.00.00.00.00.00.00.00.0040034000374ENDING BALANCE$90,693,560$57,292,527$97,550,402$60,607,689$60,273,162$32,979,700$30,629,840$30,046,840ADA 504200,000153,056200,000825,000825,000825,000825,000825,000825,0000400340003Civic Center256,8750.0040034000375Budget Actions Approved/ Reserves0.00.0School Transition0.000.00.00.00.00.00.00400340003Leased Sites Supplies0.000.00.00.00.00.00.00.0040034000376ADJUSTED ENDING BALANCE90,693,56057,292,52797,550,40260,607,68960,273,16232,979,70030,629,84030,046,840Sale of Property - Fairbrock0.00.00.00.00.00.00.04,500,0000.00400440004Sale of Property - Mission Bay/Barnard/Bay Terrace II0.000.00.00.00.00.024,900,000040044000477REQUIRED RESERVEMesa College Rev6,000,0006,500,0000.0040064000678Economic Uncertainties$23,600,000$22,836,000$22,197,000$21,870,000$21,741,000$20,895,450$19,516,000$18,933,000MET0.00.00.00.00.00.00.01,400,000040064000679Job Reclass/STAR 0.00.00.00.00.0Self Ins-Liability150,000
Lee Kara: Lee Kara:Per Jodie on 11/15/2011.150,000
Lee Kara: Lee Kara:Per Jodie on 11/15/2011.150,000
Lee Kara: Lee Kara:Per Jodie on 11/15/2011.150,000
Lee Kara: Lee Kara:Per Jodie on 11/15/2011.067016700180Unextended 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)0.00.057,350,04512,248,1085,831,000
Lee Kara: Lee Kara:Per Ron (3/6/2012):1) $1.5M for Fund13 Exposure2) $2.0M for EE Grievance Exposure3) Vacancy

Per Zandy (5/31/2012), add $800K for litigation settlement and $31K for forklift.

6/18Take out $2.4m of Vacancy and replace with $1.5m of SDEA Grievance Set Aside

7,271,333
Lee Kara: Lee Kara:Per Zandy (5/31/2012), add $31K for forklift &$800K for litigation settlementLess $2.4m Vacancy

Add''l 1,440,333 to be used for risks/contract settlements6,440,3336,440,333Prop Ins0.00.00.00.00.00.00.00.0067026700281School Site Ending Balances0.00.02,954,1860.02,791,479
Macasinag Alexandre: Macasinag Alexandre:Per Zandy 6/18/2012Mandated Cost $438,328Memorial Prep $766,674Civic Center $109,853Unr Contributed $431,624STAR Rating $1M2,091,479
Macasinag Alexandre: Macasinag Alexandre:Per Zandy 6/18/2012Mandated Cost $483,328Memorial Prep $66,674Civic Center $109,853Unr Contributed $431,624STAR Rating $1M2,091,4792,091,479Workers Comp0.00.00.00.00.00.00.00.0067036700382Stores1,090,1041,888,9722,818,1391,674,2281,674,2281,674,2281,674,2281,674,228Self Ins-Vision1,000,0001,000,000067056700583Prepaid Expenses554,819800,655744,084850,000850,000850,000850,000850,000OSS188,17090,09094,15065,07065,07065,07061,60067,20067,200071012000184Revolving Cash57,80054,80054,30057,80057,80057,80057,80057,800OTBS178,230148,185150,100150,100150,100150,100127,840150,100150,1000710220002AASD320,970299,025301,725301,725301,725301,725279,720301,725301,725071042000485TOTAL REQUIRED RESERVE$25,302,723$25,580,427$86,117,754$36,700,136$32,945,507$32,840,29030,629,84030,046,840POA9,0006,7506,7506,7506,7506,7507,5006,7506,7500710520005PARA48,90742,55042,70042,70042,70042,70037,25042,70042,700071062000686RESERVE (SHORTFALL) / SURPLUS $65,390,837$31,712,100$11,432,648$23,907,553$27,327,655$139,4100.00.0TOTAL10,077,9529,377,1008,145,4258,841,3458,841,3458,841,3458,788,9100.042,493,47511,693,475TOTAL

87BUDGET ACTIONS TO BE IDENTIFIED$(65,390,837)$(31,712,100)$(11,432,648)$(23,907,553)$(27,327,655)$(139,410)00

SAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 11, 2012

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

2011/122012/13ADOPTEDESTIMATEDVARIANCELINEDESCRIPTIONBUDGETACTUALSFIN-DEV-BDCOL 3 - COL 2PLANNING BDGT-1--2--3--4--5-1DECLINE IN ENROLLMENT115,122113,030115,1222,092115,122

2BEGINNING BALANCE3a. Unaudited Actual$96,664,381$97,550,402$60,273,162$(37,277,240)$60,273,1624b. Audit Adjustments0.00.00.00.00.05c. Other Restatements0.018,8050.0(18,805)0.0

6TOTAL BEGINNING BALANCE96,664,38197,569,20760,273,162(37,296,045)60,273,162

7REVENUES8Revenue Limit Sources$568,538,193$561,193,762$519,160,513$(42,033,249)$519,160,5139Federal Revenues11,592,60111,806,84911,806,849011,806,84910Other State Revenues157,110,714158,012,177144,371,481(13,640,696)144,371,48111Other Local Revenues20,107,51721,538,90118,900,514(2,638,387)18,900,514

12TOTAL REVENUES757,349,025752,551,689694,239,357(58,312,332)694,239,357

13EXPENDITURES14Certificated Salaries$351,593,643$352,077,024$301,123,936$(50,953,088)$301,123,93615 Monthly343,394,734345,300,673297,379,980(47,920,693)297,379,98016 Excess Tchrs3,861,3140.00.00.017 CSR0.00.00.00.018 3 Day Staff Dev(5,399,488)(5,842,189)(5,399,488)442,701(5,399,488)19 SFSF Transfer0.00.00.00.020 Hourly2,932,7226,753,9573,074,395(3,679,562)3,074,39521 Visiting Teachers3,519,5755,864,5833,569,049(2,295,534)3,569,04922 Add'l Tchr Cost0.00.00.00.023 Enrollment Reserve3,284,7860.02,500,0002,500,0002,500,00024Classified Salaries84,564,16186,700,80781,236,691(5,464,116)81,236,6916,373,36125 Monthly78,666,38380,497,21278,242,520(2,254,692)78,242,5204,933,80526 Landscapers0.00.00.00.0291,980,49237,954,544329,935,0360.77412921751,439,55627 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 Hourly5,897,7786,203,5952,994,171(3,209,424)2,994,17130Employee Benefits178,821,034167,765,304155,749,335(12,015,969)155,749,33531 Health & Welfare88,193,22083,847,73278,212,604(5,635,128)78,212,60432 3 Day/CSR/ARRA/SFSF/COBRA H&W4,960,3630.00.00.033 Excess Tchrs H&W741,8070.00.00.034 Excess Tchrs VAR552,1300.00.00.035 3 Day/CSR/Custdn/Landscaper/ARRA/SFSF/Add'l Hrly VAR(381,899)(829,371)(772,072)57,299(772,072)36 Retiree Medical215,953(989,537)(1,680,868)(691,331)(1,680,868)37 SERP Payment14,181,96514,142,68614,181,96539,27914,181,96538 Variable70,357,49571,593,79465,807,706(5,786,088)65,807,70639Materials and Supplies14,954,45211,374,32011,060,199(314,121)11,060,19940Discretionary0.00.041Contracted Services42,416,83133,859,63643,296,5009,436,86443,296,50042 5700s(2,706,965)(7,523,756)3,511,48211,035,2383,511,48243 Other1,401,9341,136,4911,518,204381,7131,518,20444 Contracted Srvc / Consult10,275,2738,681,9539,410,036728,0839,410,03645 Litigation/Settlement789,1011,273,252789,101(484,151)789,10146 TRANS/Interest Expense4,600,0004,355,0464,600,000244,9544,600,00047 DWA / Maintenance0.00.00.00.00.048 Maintenance Agreements3,025,0382,444,3342,823,099378,7652,823,09949 Telephones6,479,5676,252,0712,051,589(4,200,482)2,051,58950 Utilities18,552,88317,240,24518,592,9891,352,74418,592,98951Capital Outlay500,000386,993198,091(188,902)198,09152Other Outgoing Transfers0.00.00.00.00.053Indirect Cost(5,577,418)(5,177,780)(5,715,820)(538,040)(5,715,820)

54TOTAL EXPENDITURES667,272,703646,986,304586,948,932(60,037,372)586,948,932

55OTHER FINANCING SOURCES/USES561)Interfund Transfers57a. Transfers In$8,145,425$8,788,910$68,993,475$60,204,565$42,493,47558b. Transfers Out(7,859,488)(8,433,472)(7,701,816)731,656(7,701,816)592)Other Sources/Uses60a. Sources0.00.00.00.00.0613)Contributions(133,157,980)(143,216,868)ERROR:#REF!ERROR:#REF!ERROR:#REF!62a. Special Education(119,707,619)(123,349,977)ERROR:#REF!ERROR:#REF!ERROR:#REF!63b. Restricted Maintenance(12,000,000)(12,911,754)(12,000,000)911,754(12,000,000)64c. Community Day(1,435,361)(1,461,200)(1,435,361)25,839(1,435,361)65d. NBPTS0.00.00.00.00.066e. T3 Contbn to Res 725000.0(5,537,761)0.05,537,7610.067f. On Loan Employees0.068,8240.0(68,824)0.068g. Tuition Asst Fds 90003 to 7(15,000)(25,000)(15,000)10,000(15,000)

69TOTAL OTHER FIN. SOURCES/USES(132,872,043)(142,861,430)ERROR:#REF!ERROR:#REF!ERROR:#REF!

70(DEFICIT) / SURPLUS SPENDING $(42,795,721)$(37,296,045)ERROR:#REF!ERROR:#REF!ERROR:#REF!

71ENDING BALANCE$53,868,660$60,273,162ERROR:#REF!ERROR:#REF!ERROR:#REF!

72REQUIRED RESERVE73Economic Uncertainties$21,870,000$21,741,000$21,870,000$129,000$21,741,00074Job 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.0.05,831,000(5,831,000)0.076School Site Carryover / H&W Shared Savings4,900,0002,791,4794,900,000
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 Savings2,108,5214,900,00077Stores1,674,2281,674,2281,674,2280.01,674,22878Prepaid Expenses850,000850,000850,0000.0850,00079Revolving Cash57,80057,80057,8000.057,800

80TOTAL REQUIRED RESERVE29,352,02832,945,50729,352,028(3,593,479)29,223,028

81RESERVE (SHORTFALL) / SURPLUS 24,516,63227,327,655ERROR:#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

SE from MC20102011AdoptedAdjusted****First Interim***Second InterimThird InterimProjected ActualsUnaudited Actuals 2011Projected BudgetProjected BudgetProjected BudgetAcctDescriptionActualsActualsBudgetBudget12/05/20113/1/20125/8/20126/11/20126/11/2012OVER/(UNDER)Tentative Budget201320142015

ENROLLMENT400BEGINNING BALANCE0.0294,150Unaudited Actual294,150294,15100000(143,137,671)127,4132,6182,618Audit Adjustments0Other Restatements30(294,411)000030294,150(260)0000000(142,843,521)127,4132,6182,618REVENUES100Revenue Limit Sources26,999,59322,673,80222,749,08219,962,79619,962,79619,829,73419,041,86119,041,8613,030,633(16,011,228)26,205,65018,326,81718,309,50118,290,374101Federal Revenues47,034,64034,535,08627,705,60630,611,17930,431,32630,183,54130,183,54130,183,54121,628,515(8,555,026)37,013,81128,037,86428,228,73327,429,012102Other State Revenues80,243,75094,724,16580,359,07280,474,88582,049,00282,047,20082,047,20080,466,30854,617,279(25,849,029)99,333,39383,328,04683,570,71883,837,318103Other Local Revenues784,108943,746545,000555,700545,000555,700555,700787,290766,699(20,591)545,000545,000545,000545,000TOTAL REVENUES155,062,091152,876,799131,358,760131,604,560132,988,124132,616,175131,828,302130,479,00080,043,126(50,435,874)163,097,854130,237,727130,653,952130,101,704

EXPENDITURES11000Monthly Certificated97,160,20195,431,10194,954,93694,680,39894,516,80394,516,80394,516,80394,200,16185,470,220(8,729,941)96,634,117102,735,039108,529,295111,394,46823 Day Staff Development0(975,154)00003Hourly Certificated2,910,7393,472,2532,718,1893,027,8803,032,8323,042,8323,042,8323,042,8322,428,868(613,964)2,422,8222,163,4852,285,5062,345,84327Substitutes1,786,8671,988,847342,300376,138395,300395,300395,3001,478,5991,452,020(26,579)1,986,398106,674112,690115,665Total101,857,80799,917,04798,015,42598,084,41697,944,93597,954,93597,954,93598,721,59289,351,108(9,370,484)101,043,337105,005,198110,927,491113,855,976

42000Monthly Classified40,882,84241,486,23144,466,66844,860,93344,636,66844,395,37544,395,37542,064,66737,934,024(4,130,643)44,197,33146,852,67348,581,53748,916,7505Hourly Classified5,159,0385,324,2991,900,9442,473,7161,933,5041,933,5041,933,5044,425,5964,117,714(307,882)2,446,2212,853,0292,958,3062,978,718Total46,041,88046,810,53046,367,61247,334,64946,570,17246,328,87946,328,87946,490,26342,051,738(4,438,525)46,643,55249,705,70251,539,84351,895,468

63000Health & Welfare (Fixed)36,775,58238,535,79941,905,00840,571,94641,812,88641,807,78041,807,78038,124,91134,390,987(3,733,924)40,734,61143,728,34946,789,33350,064,5867Statutory (Variable)21,761,59022,685,21524,521,70024,575,49425,112,60325,112,26425,112,26424,207,87621,959,535(2,248,341)23,136,83826,639,40627,974,97328,540,4598Retiree / SERP245,783345,183473,272475,507705,230705,230705,230705,230626,078(79,152)244,2761,073,4231,127,2391,150,025Total58,782,95561,566,19766,899,98065,622,94767,630,71967,625,27467,625,27463,038,01756,976,600(6,061,417)64,115,72571,441,17875,891,54579,755,070

94000Books & Supplies848,337906,018899,2791,245,5921,483,6931,483,6931,483,693966,645769,834(196,811)1,603,7641,993,7662,041,6162,094,69828Equipment Non Capital311,603353,414556,437546,256570,339570,339570,339570,339384,720(185,619)464,120510,317522,565536,151Total1,159,9401,259,4321,455,7161,791,8482,054,0322,054,0322,054,0321,536,9841,154,554(382,430)2,067,8842,504,0832,564,1812,630,849Contracted Services145865/5165Occupational Therapy5,019,4522,952,1012,900,0002,901,5002,895,8532,895,8532,895,8533,372,6922,694,703(677,989)3,500,0002,900,0002,969,6003,046,810265861/5161Physical Therapy423,846238,285200,000200,000176,120176,120176,120267,487199,398(68,089)290,000200,000204,800210,125175860/5160Speech Language Path501,559539,903500,000500,000440,299440,299440,299440,299352,608(87,691)597,000500,000512,000525,312185863/5163Student Services1,403,8031,004,0061,290,8711,559,8711,456,6531,456,6531,456,6531,056,653588,555(468,098)1,734,2021,219,2501,248,5121,280,973325867/5167Psychology180,957323,487250,000250,000220,149220,149220,149440,262318,211(122,051)320,000250,000256,000262,656105853/5153Other Contract Svcs(23,609)4,46524,00025,40023,76123,76123,76123,7611,447(22,314)23,72522,00022,52823,114225862/5162Vision Therapy521,122377,419500,000501,200440,299440,299440,299410,299351,399(58,900)600,000500,000512,000525,312335866/5166Health Services934,286845,7641,015,0001,015,000893,807893,807893,8071,093,8071,032,319(61,488)855,3821,015,0001,039,3601,066,383295801/5101Consultants426,724885,451854,4101,085,2601,597,2581,597,2581,597,2581,097,258381,504(715,754)3,334,8114,353,8214,458,3134,574,229135200-5209Mileage / Conference / Travel569,966516,848700,033790,863687,982687,982687,982587,982445,573(142,409)613,124602,831617,299633,349305613,5621Rentals and Eqpmt Leases175,320158,011167,735211,635149,558149,558149,558149,558154,5114,953207,035202,235207,089212,473315700*Interprogram Services79,09563,69688,161111,67797,59997,59997,59997,59935,078(62,521)150,53295,97398,276100,83215**Other Operating Expenses1,699,958239,540104,815198,210145,538145,538145,538327,276280,112(47,164)331,742116,680119,480122,5875108/5808Mental Health Room and Board2,136,1755,361,2822,375,5312,375,5312,375,5315,342,3674,547,033(795,334)1,627,1961,666,2491,709,571205874/5174Trans Non Public School309,842295,138265,000265,000233,358233,358233,358233,358211,899(21,459)431,000265,000271,360278,415215810/5110Tuition Non Public School12,595,92313,376,51413,200,00010,271,64510,271,64510,271,64510,271,64511,012,6479,245,599(1,767,048)12,107,26913,269,32613,587,79013,941,072Total24,818,24423,956,80322,060,02525,248,54322,105,41022,105,41022,105,41025,953,30520,839,949(5,113,356)25,095,82227,139,31227,790,65628,513,213

236000Capital Outlay708,433703,28067,0001,271,0001,265,0301,265,0301,265,0301,265,0301,409,803144,7732,576,70067,00068,60870,392

247000Other Outgoing Transfers1,646,1141,006,9911,276,9261,282,2691,139,2891,139,7401,139,7401,139,685506,923(632,762)1,077,5951,471,0901,506,3961,545,562

TOTAL EXPENDITURES WITHOUT TRANS235,015,373235,220,280236,142,684240,635,672238,709,587238,473,300238,473,300238,144,876212,290,675(25,854,201)242,620,615257,333,563270,288,720278,266,530

115730Interpgm Transportation20,105,08718,815,39216,855,10716,854,37517,392,46917,676,81817,676,81817,676,81810,606,147(7,070,671)20,218,97519,915,91420,393,89620,924,137195872/5172Trans Home to School528,69802,88000125875-5877Other Transportation409,394331,828482,139484,879478,840478,840478,840478,840284,774(194,066)456,249506,760518,922532,414Total21,043,17919,147,22017,337,24617,339,25417,871,30918,155,65818,155,65818,155,65810,890,921(7,264,737)20,678,10420,422,67420,912,81821,456,551

TOTAL EXPENDITURES256,058,552254,367,500253,479,930257,974,926256,580,896256,628,958256,628,958256,300,534223,181,596(33,118,938)263,298,719277,756,237291,201,538299,723,081

REQUIRED RESERVES Stimulus Reserve0000000000 Restricted Grant Carryover000000000000000000

OTHER FINANCING SOURCES/USES Contributions204 a.Categorical Flex Transfer0000000000201 b. Restricted - Home to School2,630,2152,533,7622,413,8112,413,0792,148,9172,598,9702,598,9702,598,970(2,598,970)2,413,9672,345,5312,471,1532,471,153202 c. Restricted - AB82500000203 d. Unrestricted98,660,36698,662,789119,707,619119,715,618121,509,365121,699,789122,265,395123,349,977799(123,349,178)97,799,322145,048,184158,076,433167,150,224TOTAL OTHER FIN. SOURCES/USES101,290,581101,196,551122,121,430122,128,697123,658,282124,298,759124,864,365125,948,947799(125,948,148)100,213,289147,393,715160,547,586169,621,377Contributions Calculated in report NOT from System3009780Reserves00000

ENDING BALANCE294,1500.00.0(4,241,669)65,510285,97663,709127,413(143,137,671)(143,265,084)(142,831,097)2,6182,6182,618Actual Contribution(121,443,855)(121,413,813)(122,201,686)(123,222,564)(143,138,470)(97,786,898)(145,172,979)(158,076,433)(167,150,224)*All 5700's excluding Interprogram Transportation (5730)**Comprised of Account Codes: 5140, 5301, 5502, 5841, 5857, 5917 & 59202,220,7362,471,1532,471,153***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 Department2012 SE ScheduleResources 33000-34999, 58110, 58115, 65000-65999 and 724006-11-2012&16SCHEDULEE SE

S. Kidder&D

DAYSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 11, 2012

COMMUNITY DAY SCHOOLENCROACHMENT PROJECTIONResources - 2430

2011/122010/11ADOPTEDFIRSTFIRSTSECONDTHIRDESTIMATEDUNAUDITEDFIN89BUDADJUSTEDLINEDESCRIPTIONACTUALSBUDGETINTERIMINTERIMINTERIMINTERIMACTUALSACTUAL2011/12BUDGET2012/132013/142014/15-1--2--3--3--4--4--5--6--7--8--9--10--10-1ENROLLMENT

2BEGINNING BALANCE3Unaudited Actual0.00.00.00.00.00.00.00.00.00.00.00.00.04Audit Adjustments0.00.00.00.00.00.00.00.00.00.00.00.05Other Restatements0.00.00.00.00.00.00.00.00.00.00.00.0

6TOTAL BEGINNING BALANCE0.00.00.00.00.00.00.00.00.00.00.00.00.0

7REVENUES8Revenue Limit Sources$234,415$161,5870.0$187,650$186,647$187,524$187,524$187,650$169,602$169,602$169,6029Federal Revenues0.00.00.00.00.00.010Other State Revenues4,2470.00.03,4360.00.00.011Other Local Revenues0.00.00.00.00.00.0

12TOTAL REVENUES$238,662$161,5870.0$187,650$186,647$187,524$187,524$3,4360.0$187,650$169,602$169,602$169,602

13EXPENDITURES14Certificated Salaries$1,379,172$1,034,1350$1,080,317$1,080,317$1,080,317$1,080,317$1,035,8530.01,060,1981,037,8591,097,2161,126,18315 Monthly1,258,2611,034,13501,080,3171,080,3171,080,3171,080,317979,8381,034,1351,037,8591,097,2161,126,18316 3 Day Staff Development0.00.00.00.00.00.017 Hourly120,9110.00.056,01526,0630.00.018Classified Salaries166,754139,3820149,580149,580149,580149,580141,9700139,38200019 Monthly160,258139,3820149,580149,580149,580149,580134,876139,3820020 Hourly6,4960.007,0940.00.00.021Employee Benefits502,618420,6870416,083416,083416,083416,083387,1330420,687341,451358,728371,21922 Health & Welfare282,674238,8870225,994225,994225,994225,994205,960238,887185,794193,597201,72823 Variable219,944181,8000190,089190,089190,089190,089181,173181,800155,657165,131169,49124Materials and Supplies0.00.00.00.00.00.00.00.00.00.00.00.00.025Contracted Services0.02,7440.02,7442,7442,7442,7440.02,7442,7440.00.00.026 5700s0.00.00.00.00.00.00.00.00.00.00.00.027 Other0.02,7440.02,7442,7442,7442,7440.02,7442,7440.00.00.028 Utilities0.00.00.00.00.00.00.00.00.00.00.00.029Capital Outlay0.00.00.00.00.00.00.00.00.00.00.00.00.030Other Outgoing Transfers0.00.00.00.00.00.00.00.00.00.00.00.00.031Indirect Cost0.00.00.00.00.00.00.00.00.00.00.00.00.0

32TOTAL EXPENDITURES$2,048,544$1,596,9480.0$1,648,724$1,648,724$1,648,724$1,648,724$1,564,956$2,744$1,623,011$1,379,310$1,455,944$1,497,402

33OTHER FINANCING SOURCES/USES341)Interfund Transfers35a. Transfers In36b. Transfers Out372)Other Sources/Uses38a. Sources393)Contributions$1,809,882$1,435,3610.0$1,461,074$1,462,077$1,461,200$1,461,200$1,561,520$2,744$1,435,361$1,209,708$1,286,342$1,327,80040a. Mega Item0.00.00.00.00.00.00.00.00.00.00.00.00.041b. Unrestricted1,809,8821,435,36101,461,0741,462,0771,461,2001,461,2001,561,5202,7441,435,3611,209,7081,286,3421,327,800

42TOTAL OTHER FIN. SOURCES/USES$1,809,882$1,435,3610.0$1,461,074$1,462,077$1,461,200$1,461,200$1,561,520$2,744$1,435,361$1,209,708$1,286,342$1,327,800

43ENDING BALANCE0.00.00.00.00.00.00.00.00.00.00.00.00.0

44AVAIL FOR NEXT YEAR'S BUDGET0.00.00.00.00.00.00.00.00.00.00.00.00.0

-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 11, 2012

MULTI-YEAR PROJECTIONSGeneral Fund

2010/11 2011/122010/11 2011/122012/132013/142014/15OVER/(UNDER)OVER/(UNDER)LINEDESCRIPTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTION2011/122012/13-1--2--3--4--5--6--7--8--5-1BEGINNING BALANCE2 a. Unaudited Actual$97,014,190$116,766,374$77,256,701$42,744,317$30,629,840$19,752,184$(39,509,673)3 b. Audit Adjustment3,28710,4280.00.00.07,141(10,428)0.00.0

4TOTAL BEGINNING BALANCE97,017,477116,776,80277,256,70142,744,31730,629,84019,759,325(39,520,101)

5REVENUES 6 Revenue Limit Sources$584,425,859$580,423,147$531,231,368$529,487,511$527,781,766$(4,002,712)$(49,191,779)7 Federal Revenues173,489,427121,501,201114,615,56899,224,32298,187,481(51,988,226)(6,885,633)8 Other State Revenues314,285,212292,616,528282,785,808285,055,483270,423,799(21,668,684)(9,830,720)9 Other Local Revenues46,812,63944,189,43139,094,53438,213,41737,982,067(2,623,208)(5,094,897)

10TOTAL REVENUES1,119,013,1371,038,730,307967,727,278951,980,733934,375,113(80,282,830)(71,003,029)2012/13STEP & COLUMN INC11EXPENDITURES2012/132013/14Classification2010/11 2011/122012/132013/1412Certificated Salaries$528,826,303$509,853,152$464,766,097$477,181,530$480,523,389$(18,973,151)$(45,087,055)13Monthly495,533,647481,958,843444,140,963455,957,248459,005,891(13,574,804)(37,817,880)STEP&COL0.00.0CERT NONMGMT7,710.407,028.927,028.927,028.9214Hourly33,292,65627,894,30920,625,13421,224,28221,517,498(5,398,347)(7,269,175)OTHER0.00.058.6299%57.80%57.80%57.80%15Classified Salaries192,309,227181,807,707180,567,019185,425,891186,364,831(10,501,520)(1,240,688)86,121,37081,591,32282,740,65385,290,56316Monthly174,868,982167,835,986172,552,313177,194,803178,091,905(7,032,996)4,716,327STEP&COL0.00.0CLASS NONMGMT4,741.804,514.064,514.064,514.0617Hourly17,440,24513,971,7218,014,7068,231,0888,272,926(3,468,524)(5,957,015)OTHER0.00.036.0567%37.12%37.12%37.12%18Employee Benefits271,518,505270,068,024268,826,490278,327,404270,171,207(1,450,481)(1,241,534)0.00.052,963,63152,399,13253,137,25054,774,83919Health & Welfare146,889,847141,161,456143,149,919147,561,528152,797,211(5,728,391)1,988,463H&W INC0.00.0MGMT & CONF698.76617.94617.94617.9420Variable124,628,658128,906,568125,676,571130,765,876117,373,9964,277,910(3,229,997)V BENES S&C0.00.05.3134%5.08%5.08%5.08%21Materials and Supplies37,357,20942,262,93047,623,08447,624,34447,599,1724,905,7215,360,154Total S&C0.00.07,804,8457,171,0027,272,0167,496,12622Contracted Services64,524,63569,978,13174,508,60276,811,85379,065,9895,453,4964,530,471TOTALS23Capital Outlay4,662,4175,161,8451,549,1311,550,7391,552,523499,428(3,612,714)CERT(45,087,055)12,415,433FTE13,150.9612,160.9212,160.9212,160.9224Outgoing Transfers1,427,2781,012,7551,275,0001,310,3061,349,472(414,523)262,245CERT MON(37,817,880)11,816,285Health & Welfare146,889,846141,161,456143,149,919147,561,52825Indirect(1,794,832)(1,538,698)(2,084,352)(1,825,489)(1,825,489)256,134(545,654)CERT HOURLY(7,269,175)599,14810.00.00.026Board Approved Reductions0.00.00.0(98,342,854)(125,874,467)0.00.0

27TOTAL EXPENDITURES1,098,830,7421,078,605,8461,037,031,071968,063,724938,926,627(20,224,896)(41,574,775)CLASS(1,240,688)4,858,872CLASS MON4,716,3274,642,49028Excess/Deficiency of Revenues20,182,395(39,875,539)(69,303,793)(16,082,991)(4,551,514)(60,057,934)(29,428,254)CLASS HOURLY(5,957,015)216,382

29OTHER SOURCES/USESBENES(1,241,534)9,500,91430 1) Interfund TransfersHW1,988,4634,411,60931 a. Transfers In$9,377,100$8,788,910$42,493,475$11,693,475$11,693,475$(588,190)$33,704,565V BENES(3,229,997)5,089,30532 b. Transfers Out(10,410,537)(8,433,472)(7,701,816)(7,724,961)(7,724,961)1,977,065731,65633 2) Other Sources/Uses0.00.00.00.00.034 b. Uses599,9390.00.00.00.0(599,939)0.08,504,81635 3) Contributions0.00.00.00.00.00.00.01,045,535,887

36TOTAL OTHER SOURCES/USES(433,498)355,43834,791,6593,968,5143,968,514788,93634,436,22120,910,718

37 Budget Actions To Be Identified0.00.00.00.00.00.00.00.00.037ENDING BALANCE$116,766,374$77,256,701$42,744,567$30,629,840$30,046,840$(39,509,673)$(34,512,134)

38Budget Actions Approved/ to be Identified0.00.00.00.00.00.00.0

39ADJUSTED ENDING BALANCE$116,766,374$77,256,701$42,744,567$30,629,840$30,046,840$(39,509,673)$(34,512,134)

40REQUIRED RESERVES41Economic Uncertainties$22,197,000$21,741,000$20,895,450$19,516,000$18,933,00020,894,66942Vacancy Savings/Job Reclassifications0.00.00.00.00.078143Restricted Grant Carryover19,215,97216,983,5399,764,8670.00.044 Unextended 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.57,350,0455,831,0007,271,3336,440,3336,440,33345School Site Ending Balances2,954,1862,791,4792,091,4792,091,4792,091,47946Stores2,818,1391,674,2281,674,2281,674,2281,674,22847Prepaid Expenses802,377850,000850,000850,000850,00048Revolving Cash54,30057,80057,80057,80057,800

49TOTAL REQUIRED RESERVE$105,392,019$49,929,046$42,605,157$30,629,840$30,046,840

50RESERVE (SHORTFALL) / SURPLUS $11,374,355$27,327,655$139,4100.00.0

TOTAL REVENUES1,128,390,2371,047,519,2171,010,220,753963,674,208946,068,588(2,232,433)0.0TOTAL EXPENDITURES1,109,841,2181,087,039,3181,044,732,887975,788,685946,651,588(8,154,314)18,549,019(39,520,101)(34,512,134)(12,114,477)(583,000)0.00.0

CHANGE IN FUND BALANCE19,748,897(39,520,101)(34,512,134)(12,114,477)(583,000)

0.02RESERVE22,197,00021,741,00020,895,000
140238: 140238:plus $8 to adjust for negative Restricted19,516,00018,933,00020,894,657.7420,894,665.7494,569,37455,515,70121,849,56711,113,84011,113,840

&F

MYP UNRSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 11, 2012

MULTI-YEAR PROJECTIONSGeneral Fund - Unrestricted2011/122012/132010/11 2011/122012/132013/142014/15OVER/(UNDER)OVER/(UNDER)LINEDESCRIPTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTION2010/11 2011/12-1--2--3--4--5--5--5--6-1BEGINNING BALANCE2 a. Unaudited Actual$57,292,527$97,550,402$60,273,162$32,979,700$30,629,840$40,257,875$(37,277,240)3 b. Audit Adjustment1,61318,805.000.00.00.017,192.00(18,805.00)0.00.0

4TOTAL BEGINNING BALANCE57,294,14097,569,20760,273,16232,979,70030,629,84040,275,067(37,296,045)

5REVENUES 6 Revenue Limit Sources$561,517,642$561,193,762$512,734,949$511,008,408$509,321,790$(323,880)$(48,458,813) 7 Federal Revenues17,433,48311,806,84910,718,7619,718,7619,718,761(5,626,634)(1,088,088)8 Other State Revenues165,512,259158,012,177144,459,459146,937,660131,259,664(7,500,082)(13,552,718)6,122,8316,583,8409 Other Local Revenues24,851,57621,538,90119,621,12119,720,51419,720,514(3,312,675)(1,917,780)1,578,9181,447,903

10TOTAL REVENUES769,314,960752,551,689687,534,290687,385,343670,020,729(16,763,271)(65,017,399)STEP & COLUMN INC11EXPENDITURES2012/132013/142006/072007/082008/0912Certificated Salaries$327,424,141$352,077,024$304,833,797$321,190,376$328,596,093$24,652,883$(47,243,227)24,652,883(47,243,227)CERT VARI43,161,41713Monthly312,896,734339,458,484296,596,436312,481,904319,657,71726,561,750(42,862,048)STEP&COL8,961,7047,830,14614Hourly14,527,40712,618,5408,237,3618,708,4728,938,376(1,908,867)(4,381,179)OTHER(56,204,931)8,526,43315Classified Salaries94,545,98086,700,80781,513,74084,538,47185,121,786(7,845,173)(5,187,067)(7,845,173)(5,187,067)CLASS VARI19,542,10416Monthly87,777,39880,497,21278,519,56981,433,19581,995,084(7,280,186)(1,977,643)STEP&COL555,431541,78517Hourly6,768,5826,203,5952,994,1713,105,2763,126,702(564,987)(3,209,424)OTHER(5,742,498)2,482,94618Employee Benefits147,444,359167,765,304156,245,974164,524,265154,807,01620,320,945(11,519,330)16,807,710(52,430,294)TOTAL VARI62,703,52119Health & Welfare84,197,10583,847,73278,396,40781,490,86984,701,425(349,373)(5,451,325)H&W INC(5,451,325)3,094,46220Variable63,247,25483,917,57277,849,56783,033,39670,105,59120,670,318(6,068,005)V BENES S&C1,206,3771,067,00821Materials and Supplies12,710,13911,374,32010,958,25910,906,24710,874,799(1,335,819)(416,061)Total S&C10,723,5129,438,93947,343,07752,077,385H&W57,285,12422Contracted Services35,736,59833,859,63636,736,17837,897,94138,885,787(1,876,962)2,876,54211/1212/13(352,909)TOTAL BENES119,988,64523Capital Outlay214,010386,993198,091198,091198,091172,983(188,902)CERT S&C8,643,9979,294,83366,618,48973,280,338UNREST H&W79,606,90024Outgoing Transfers46,9750.00.00.00.0(46,975)0.0OTHER16,008,886(56,538,060)25Indirect(5,055,610)(5,177,780)(6,879,875)(6,621,012)(6,621,012)(122,170)(1,702,095)113,961,566125,357,723TOTAL H&W136,892,02426Board Approved Reductions0.00.00.0(98,342,854)(125,874,467)0.00.00.0(352,909)TOTAL H&W119,988,645

27TOTAL EXPENDITURES613,066,592646,986,304583,606,164514,291,525485,988,09333,919,712(63,380,140)CLASS S$C652,367598,236392081(5,447,691)OTHER(8,497,540)(5,785,303)28Excess/Deficiency of Revenues156,248,368105,565,385103,928,126173,093,818184,032,636(50,682,983)(1,637,259)

29OTHER SOURCES/USES0.00.0Step & Column30 1) Interfund Transfers0.00.0HW Benefits31 a. Transfers In$9,377,100$8,788,910$42,493,475$11,693,475$11,693,475$(588,190)$33,704,56532 b. Transfers Out(10,410,537)(8,433,472)(7,701,816)(7,724,961)(7,724,961)1,977,065731,65633 2) Other Sources/Uses0.00.00.00.00.00.00.034 b. Uses599,9390.00.00.00.0(599,939)0.035 3) Contributions(115,558,608)(143,216,868)(166,013,247)(179,412,192)(188,584,150)(27,658,260)(22,796,379)

36TOTAL OTHER SOURCES/USES(115,992,106)(142,861,430)(131,221,588)(175,443,678)(184,615,636)(26,869,324)11,639,842

37 Budget Actions To Be Identified0.00.00.00.00.00.00.00.00.037ENDING BALANCE$97,550,402$60,273,162$32,979,700$30,629,840$30,046,840$(37,277,240)$(27,293,462)(37,277,240)(37,277,240)

38Budget Actions Approved/ to be Identified0.00.00.00.00.00.00.0(167,718,717)39ADJUSTED ENDING BALANCE$97,550,402$60,273,162$32,979,700$30,629,840$30,046,840$(37,277,240)$(27,293,462)825,000(168,543,717)40REQUIRED RESERVES41Economic Uncertainties$22,197,000$21,741,000$20,895,450$19,516,000$18,933,00042Vacancy Savings/Job Reclassifications/STAR0.00.00.00.00.043Restricted Grant Carryover0.00.00.00.00.044 Unextended 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.57,350,0455,831,0007,271,3336,440,3336,440,33345School Site Ending Balances2,954,1862,791,4792,091,4792,091,4792,091,47946Stores2,818,1391,674,2281,674,2281,674,2281,674,22847Prepaid Expenses744,084850,000850,000850,000850,00048Revolving Cash54,30057,80057,80057,80057,800

49TOTAL REQUIRED RESERVE$86,117,754$32,945,507$32,840,290$30,629,840$30,046,840

50RESERVE (SHORTFALL) / SURPLUS $11,432,648$27,327,655$139,4100.00.0

(30,000,000)(2,672,345)-8154314

STEP & COLUMN81.00%10000.019.00%0.0STEP & COLUMN20000.081.00%1,718,7709,046,15604/0510001,338,7707,046,15605/067,327,3861,404,5117,392,16307/0805,707,3865,987,652421,970,12104/05 BUD SAL458,851,69903/04 BUD SAL147,444,35904/05 BUD BEN124,962,48103/04 BUD BEN34.94%BENEFITS FACTOR27.23%BENEFITS FACTOR22,481,87832.82%0.294084

04/05 BUDGET02/03 ACTUALSCERT327,424,141374,923,0771.11%VARIABLEfixedCLASS94,545,980107,537,7260.79%BASEINCREASE6,749TOTAL421,970,121482,460,80350,599,6184,161,6467,569147,444,359116,006,77726,656,452849,548820OPTIMISTICPESSIMISTIC77,256,0705,011,19412.15%BENE/SALARY RATIO34.94%34.94%6.49%6.08%INCREASE6.08%6.08%12.16%04/05 RATE37.06%37.06%INCREASE6.00%6.00%12.00%05/06 RATE39.28%39.28%

2003/04 APPROPS633.7TRANFERS OUT5.7RESERVES26.6633,733,50660,225,229CHANGE IN DISCUSSION(5.7)5,696,194671,913,7392004/05 BUDGET660.326,664,839(604,394,539)RESERVES(20.0)(5,700,000)(82,780,942)VACANCY SAVINGS(30.0)660,394,53944,963,487MANDATED COST(6.0)(20,000,000)45,063,4872004/05 EXPENDITURES604.3(30,000,000)(6,000,000)604,394,539

MYP RSAN DIEGO UNIFIED SCHOOL DISTRICTFinance Division

June 11, 2012

MULTI-YEAR PROJECTIONSGeneral Fund - Restricted2011/122012/132010/11 2011/122012/132013/142014/15OVER/(UNDER)OVER/(UNDER)LINEDESCRIPTIONPROJECTIONPROJECTIONPROJECTIONPROJECTIONPROJECTION2010/11 2011/12-1--2--3--4--5--5--5--6-1BEGINNING BALANCE2 a. Unaudited Actual$39,721,663$19,215,972$16,983,539$9,764,6170.0$(20,505,691)$(2,232,433)3 b. Audit Adjustment1,674(8,377.00)0.00.00.0(10,051.00)8,377.000.00.0

4TOTAL BEGINNING BALANCE39,723,33719,207,59516,983,5399,764,6170.0(20,515,742)(2,224,056)

5REVENUES 6 Revenue Limit Sources$22,908,217$19,229,385$18,496,419$18,479,103$18,459,976$(3,678,832)$(732,966)7 Federal Revenues156,055,944109,694,352103,896,80789,505,56188,468,720(46,361,592)(5,797,545)8 Other State Revenues148,772,953134,604,351138,326,349138,117,823139,164,135(14,168,602)3,721,9989 Other Local Revenues21,961,06322,650,53019,473,41318,492,90318,261,553689,467(3,177,117)

10TOTAL REVENUES349,698,177286,178,618280,192,988264,595,390264,354,384(63,519,559)(5,985,630)STEP & COLUMN INC11EXPENDITURES2012/132013/142006/072007/082008/0912Certificated Salaries$201,402,162$157,776,128$159,932,300$155,991,154$151,927,296$(43,626,034)$2,156,172(43,626,034)2,156,172CERT VARI22,644,81413Monthly182,636,913142,500,359147,544,527143,475,344139,348,174(40,136,554)5,044,168STEP&COL3,762,0093,895,17614Hourly18,765,24915,275,76912,387,77312,515,81012,579,122(3,489,480)(2,887,996)OTHER(1,605,837)(7,836,322)15Classified Salaries97,763,24795,106,90099,053,279100,887,420101,243,045(2,656,347)3,946,379(2,656,347)3,946,379CLASS VARI23,747,03316Monthly87,091,58487,338,77494,032,74495,761,60896,096,821247,1906,693,970STEP&COL602,638648,82617Hourly10,671,6637,768,1265,020,5355,125,8125,146,224(2,903,537)(2,747,591)OTHER3,343,7411,185,31518Employee Benefits124,074,146102,302,720112,580,516113,803,139115,364,191(21,771,426)10,277,796(46,282,381)6,102,551TOTAL VARI46,391,84719Health & Welfare62,692,74257,313,72464,753,51266,070,65968,095,786(5,379,018)7,439,788H&W INC7,439,7881,317,14720Variable61,381,40444,988,99647,827,00447,732,48047,268,405(16,392,408)2,838,008V BENES S&C591,161617,78721Materials and Supplies24,647,07030,888,61036,664,82536,718,09736,724,3