The San Diego Unified School District, along with all school districts in California, is required by state law to adopt a balanced budget each year. In June of each year, the Board of Education formally adopts the budget for the upcoming fiscal year.
Budget development is a constant, year-round process involving ongoing planning and evaluation as part of a regular budget process timeline. Each year, the budget must:
Establish the maximum amounts that the district can spend for each of its several funds
Be balanced, with beginning balances and projected revenues matching or exceeding spending (also referred to as "expenditures") plus reserves
Cover the fiscal year (July 1 through June 30 of each year)
All school districts face ongoing budgetary challenges and influences that can include an individual state's own budget crisis, declining enrollment, changes in federal revenue allocations, and the timing out of grants or special funding. These issues mean the district's Financial Operations team must monitor state and school district finance issues on a constant basis.
The process for funding a public school district in California is not simple. All districts rely on revenue from three primary sources: federal, state and local. Some funding sources have specific restrictions. This means the ability to be flexible with district revenue is limited.
View the Budget Book
