1. Financial Slides for July 23, 2002 BOE Meeting

2. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Resource Changes (>$500K) Schedule 1 – Income for 2002/03 ITEM 1 Special Education Federal base year adjust. 2 Property Tax – Charter Schools – assess value & ADA 3 Instructional Materials Block Grant reductions by Legislature 4 Federal Impact Aid increase estimated receipts Amount ($M) $ 1.4 $ 1.2 $ (3.4) $ 2.4 Changes Since July 9, 2002

3. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Resource Changes (>$500K) Schedule 1 – Income for 2002/03 ITEM 5 Other Income A Interest B Prop. O support to Deferred Maint. Programs C Mandated Cost non deferral of some claims by state Amount ($M) $ 6.0 $ (2.0) $ 2.0 $ 0.7D TIIG (Integration) amendment to law E Lottery revised projection related to ADA/rate F Lease income deleted from projections G Net of all other adjustments < $500,000 $ (0.7) $ (1.0) $ 0.1 Total of Other Income$ 5.1 Changes Since July 9, 2002

4. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Resource Changes (>$500K) Schedule 1A – Income for 2002/03 ITEM Amount ($M) 1Revenue Limit (ADA, Equalization Aid, PERS)2.1$ 2Lottery higher earnings0.6$ 3Special Education add'l Federal and State1.9$ 4Mandated Costs GASB 33 income recognition required10.8$ 5Interest earnings on PY TRANS6.9$ 6State hourly programs higher than previous projection1.7$ Changes Since July 9, 2002

5. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Resource Changes (>$500K) Schedule 1A – Income for 2002/03 ITEM Amount ($M) 7TIIG (Integration) lose on charter school ADA(1.3)$ 8AB 2041 funds not earned(1.4)$ 9All Other Items no item < $500K0.5$ 10Net Improvement in Income21.8$ 11Decrease in Unspent Appropriations(13.0)$ Net Improvement in Beginning Balance8.8$ Changes Since July 9, 2002

6. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Budget Reductions Schedule 2 (>$100K) Item Amount ($M)  Contract Savings ($1.5)  Overtime and Hourlies ($1.0)  Temporary Service Agencies (eliminate in Cent. Ofc.) ($0.4)  Food Purchases (eliminate in Central Ofc.) ($0.1)  Reclassification Savings (suspending all studies) ($0.2) Changes Since July 9, 2002

7. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Budget Reductions Schedule 2 (>$100K) (cont.) Item Amount ($M)  Position Management Process ($1.0)  Travel/Conferences (Central Ofc. reductions) ($0.4)  Executive Dir & Secy pos shown 2x in error $0.2  Retiree Transfers ($0.1)  Interfund transfer (from Spec Ed to Bus Purchase) ($1.9) Changes Since July 9, 2002

8. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Budget Additions Schedule 3 (>$100K) Item Amount ($M)  Inventory Buyout (Books – Language Arts/Math) $1.0  1% for Economic Uncertainties $0.2  Point Loma Football Field $0.4  Hoover Track/Football Field $0.5  Pole Vault Pits $0.1  Transfer of Positions from Unrestricted Capital $0.2  e-Procurement Adjustment – Supply Accounts $0.8 Changes Since July 9, 2002

9. The mission of San Diego City Schools is to improve student achievement by supporting teaching and learning in the classroom. Budget Additions Schedule 3 (>$100K) (cont.) Item Amount ($M)  Revised Fixed Benefits $0.5  Mandated Costs Restricted Reserves $10.6  TRANS Interest and Expenses $7.0  Charter School Office $0.3  Master Plan for Instructional Materials ($3.1)  Delete Approps. for Support To Child Dev Program ($0.2)  Accounts Payable $0.3 Changes Since July 9, 2002

10. Financial Slides for July 23, 2002 BOE Meeting