The document discusses budget updates for a school district, including projected deficits for the 2012-13 and 2013-14 fiscal years that were reduced from earlier projections due to increased revenues and $1.4 million in expenditure cuts. Charts and data are presented on enrollment trends, revenues per student comparisons with other districts, historical expenses, and the breakdown of the district's current expenses. Next steps to resolve the remaining $5 million deficit are outlined, including collective bargaining, school closures and reorganizations, and revenue enhancements.

1. Devin Vodicka, EdD
March 12, 2012
PARENT SUPERINTENDENT
ADVISORY COMMITTEE
3/12/2012 1

2. Budget Updates
 Projected Deficits at First Interim (December
2011):
 2012-13: $7.8 million
 2013-14: $12.1 million
 Projected Deficits at Second Interim (March
2012):
 2012-13: $5 million
 2013-14: $10.3 million
3/12/2012 2

3. What Changed?
 Revenues:
 Special Education Equalization
 Blue Shield Health Benefit “Credits”
 Expenditures:
 $1.4 million in cuts for 2012-13 authorized by
Board in February 2012
 Site/Department “Sweeps”
 Reclassification of Maintenance Expenses
 Notices to all Management
 Notices to 100+ Teachers
3/12/2012 3

4. K-5 Enrollment Comparison 2010-11
3/12/2012 4

5. San Diego County:
Revenue Per Student Comparison
 Data from
http://www.ed-
data.k12.ca.us
 Most recent data
available is from
2009-10
3/12/2012 5

6. CUSD Revenues and Expenses
$90,000,000.00
$88,000,000.00
$86,000,000.00
$84,000,000.00
$82,000,000.00
$80,000,000.00
$78,000,000.00
$76,000,000.00
$74,000,000.00
$72,000,000.00
$70,000,000.00
2006 2007 2008 2009 2010 2011 Mar-12
Revenues $71,585,198.00 $81,515,019.00 $86,090,419.00 $89,346,873.00 $85,934,756.00 $82,598,872.00 $73,881,246.00
Expenditures $72,003,526.00 $78,516,236.00 $81,547,117.00 $83,895,662.00 $87,684,101.00 $84,264,075.00 $81,310,411.00
3/12/2012 6

7. Pie Chart Expenses 2011-12
1%
0%
13%
3%
Certificated Salaries
Classified Salaries
Employee Benefits
48%
Books & Supplies
21% Services/Other Oper. Expenditures
Capital Outlay
Other Outgo & Debt Service
14%
3/9/2012 7

8. Bubble Expenses 2012-13
3/9/2012 8

9. Treemap Expenses 2012-13
3/9/2012 9

10. Sage Creek Expenses 2012-13
 This reflects projected expenses after
implementation of $5 million in expenditure
reductions Sage Creek, $293,822.00
Other Expenditures,
$70,453,551
3/9/2012 10

11. What’s Next
 Resolve $5 million deficit for 2012-13
 Collective Bargaining
 Wages
 Benefits
 Retiree Benefits
 School Closures/Reorganization
 Buena Vista Elementary
 Carlsbad Village Academy
 Revenue Enhancements
 “Safety Net” would require implementation of
teacher layoff notices and further increases in
class size
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