San Diego Unified is working on a budget to keep our district strong for students—today and into the future. While the district has made important investments that support student learning and staff, we are facing financial realities driven by declining enrollment, rising costs, ongoing underfunding of special education, and uncertainty in state and federal funding. Current projections show a $47 million deficit between expenses and expected revenue for the 2026–27 school year, with reserves at the state-required minimum. We are examining the best ways to implement more savings and efficiency measures, expand efforts to increase revenue, and develop a disciplined plan to close the gap—guided by one clear principle: students come first.