Educaonal Fiscal Plan and Budget Summary Budget Department 5100 West Sahara Avenue Las Vegas, NV 89146 www.ccsd.net Stascal Informaon FY Full Enrollment General Fund Expenses ($ Millions) 1 District Per Student Naonal Per Student Expense 2 2002-03 255,328 $1,297 $5,079 $8,044 2003-04 268,357 1,433 5,341 8,310 2004-05 280,796 1,566 5,579 8,711 2005-06 291,329 1,757 6,032 9,145 2006-07 302,547 1,914 6,327 9,669 2007-08 308,745 2,091 6,773 10,297 2008-09 311,221 2,149 6,907 10,414 2009-10 309,442 2,161 6,983 10,482 2010-11 3 309,899 2,135 6,888 10,670 2011-12 308,373 2,113 6,852 10,855 1 Includes State Class Size Reducon Funding 2 Source: Naonal Center for Educaon Stascs (NCES) 3 Includes $18 million from District Projects Funds previously part of Special Revenue Funds • Includes revenue and staffing for an enrollment decrease of -(.5)% from 309,899 to 308,373 students • Includes inflaonary increases in essenal expenditures (such as fuel, ulies, insurance, and postage) • Includes the impact of over $147.8 million in program budget reducons and the use of one-me 2010-11 fund balance designaons • Includes assumed employee concessions of $56.6 million from freezing licensed and support staff employees at 2010-11 salary schedule step locaons with no advancement for educaonal growth • Without needed concessions from employee bargaining groups, further reducons of over 800 posions are necessary to balance • Administrave units reduced by 20%, or almost $49 million, and salary schedules maintained at a reducon of 1.5% from the 2009-10 levels • School supply & textbook allocaons reduced by 50% Major Assumpons for the 2011-12 Budget Development 250,000 300,000 350,000 255,328 268,357 280,796 291,329 302,547 308,745 311,221 309,442 309,899 308,373 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Fiscal Year Students Full Enrollment District Public School Enrollment General Operang Fund ($ Millions) 1,000 1,500 2,000 $2,500 $1,297 1,433 1,566 1,757 1,914 2,091 2,149 2,161 2,135 $2,113 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Fiscal Year Dollars ($ Millions) Operang Budget General Operang Fund ($ Millions) 4,000 6,000 8,000 10,000 $12,000 $5,079 5,341 5,579 6,032 6,327 6,773 6,907 6,983 6,888 6,852 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Fiscal Year Dollars District Per Student $8,044 8,310 8,711 9,145 9,669 10,297 10,414 10,482 10,670 $10,855 Naonal Cost Per Student
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Educational Fiscal Plan and Budget Summary
Budget Department5100 West Sahara Avenue
Las Vegas, NV 89146www.ccsd.net
Statistical Information
FY Full
Enrollment
General Fund Expenses ($
Millions)1District Per
Student
National Per Student
Expense2
2002-03 255,328 $1,297 $5,079 $8,0442003-04 268,357 1,433 5,341 8,310 2004-05 280,796 1,566 5,579 8,7112005-06 291,329 1,757 6,032 9,145 2006-07 302,547 1,914 6,327 9,669 2007-08 308,745 2,091 6,773 10,2972008-09 311,221 2,149 6,907 10,4142009-10 309,442 2,161 6,983 10,4822010-113 309,899 2,135 6,888 10,6702011-12 308,373 2,113 6,852 10,855
1 Includes State Class Size Reduction Funding2 Source: National Center for Education Statistics (NCES)3 Includes $18 million from District Projects Funds previously part of Special Revenue
Funds
• Includes revenue and staffing for an enrollment decrease of -(.5)% from 309,899 to 308,373 students
• Includes inflationary increases in essential expenditures (such as fuel, utilities, insurance, and postage)
• Includes the impact of over $147.8 million in program budget reductions and the use of one-time 2010-11 fund balance designations
• Includes assumed employee concessions of $56.6 million from freezing licensed and support staff employees at 2010-11 salary schedule step locations with no advancement for educational growth
• Without needed concessions from employee bargaining groups, further reductions of over 800 positions are necessary to balance
• Administrative units reduced by 20%, or almost $49 million, and salary schedules maintained at a reduction of 1.5% from the 2009-10 levels
• School supply & textbook allocations reduced by 50%
Major Assumptions for the 2011-12 Budget Development
250,000
300,000
350,000
255,328
268,357
280,796
291,329
302,547
308,745
311,221
309,442
309,899
308,373
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Fiscal Year
Stud
ents
Full Enrollment
District Public School Enrollment
General Operating Fund ($ Millions)
1,000
1,500
2,000
$2,500
$1,297
1,433
1,566
1,757
1,914
2,0912,149 2,161 2,135
$2,113
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Fiscal Year
Dolla
rs ($
Mill
ions
)
Operating Budget
General Operating Fund ($ Millions)
4,000
6,000
8,000
10,000
$12,000
$5,0795,341
5,5796,032
6,3276,773 6,907
6,983 6,888 6,852
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Fiscal Year
Dolla
rs
District Per Student
$8,0448,310
8,7119,145
9,669
10,297 10,41410,482 10,670
$10,855
National Cost Per Student
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Source of Revenues for the General Operating Fund
FY 12 Budget ($ Millions) Percent
State Aid (Includes Class Size Reduction) $ 836.9 39.6%Local School Support (Sales) Taxes 710.0 33.8%Property Taxes 430.0 20.5%Government Services and Franchise Taxes 48.5 2.3%Transfers from Other Funds 47.5 2.3%Other Local Sources 28.5 1.4%Investment Income 2.4 0.1%Federal Sources 0.3 0.0%
Total 2,100.1 100.0%
Opening Fund Balance 96.6
Total Sources $ 2,196.7
As shown above, 56.6% of school funds for 2012 are generated from local sources (Local School Support (Sales), Property, Governmental Services, and Franchise Fee Taxes). Total sources have decreased by -(1.0)% from 2011.
The financial information reflected above excludes expenses for capital projects, voter-approved debt service, food services, and certain special revenue programs.
Fiscal Year 2011-12 Selected Financial and Statistical Information Fiscal Year 2011-12 Budgeted Expenditures by Function Fiscal Year 2011-12 Budgeted Expenditures by Object
Expenditures for the General Operating Fund by Object
FY 12 Budget ($ Millions) Percent
Licensed Salaries $ 940.1 44.0%Support Staff Salaries 312.4 14.7%Administrator Salaries 103.1 4.8%Fringe Benefits 533.1 24.9%
Total Salaries & Benefits 1,888.7 88.4%
Supplies 137.0 6.4%Purchased Services 79.8 3.8%Property and Equipment 4.9 0.2%Other Expenditures 2.6 0.1%Transfers to Other Funds 23.7 1.1%
Total Other 248.0 11.6%
Total Appropriations 2,136.7 100.0%
Ending Fund Balance 60.0
Total Budget $ 2,196.7
Where the General Operating Fund Dollar Comes From:
Sales Taxes33.8%
Property Taxes20.5%
State Aid 39.6%
Government Services and Franchise Tax
2.3% Transfers from Other Funds
2.3%Other Local
Sources1.4%
Local Taxes 56.7%
Expenditures for the General Operating Fund by Function
FY 12 Budget ($ Millions) Percent
Student Instruction and Support $1,513.2 70.8%Custodial and Maintenance Services 261.3 12.2%School Administration 181.0 8.5%Transportation Services 84.5 4.0%Central Support Services 53.5 2.5%District Administration 19.5 0.9%Transfers to Other Funds 23.7 1.1%
Total 2,136.7 100.0%
Ending Fund Balance 60.0
Total Appropriations $2,196.7
Other Information:Expenditures per day $7,807,692Unassigned fund balance (1% of total revenues) $19,500,000Number of days unassigned fund balance available to cover operations 2.5 The Capital Improvement Program approved by voters in 1998 was a program that provided $4.9 billion for the purpose of constructing new and replacement schools as well as renovations to existing schools. Funding came from a real property transfer tax, a hotel room tax, and from issuing bonds. It is not part of the General Operating Fund.
How the General Operating Fund Dollar is Spent:
Custodial and Maintenance
12.2%
School Administration
8.5%
Student Instruction and Support
70.8%
Transportation Services
4.0% Central Support Services
2.5%
District Administration and Transfers
1.9% How the General Operating Fund Dollar is Spent(by Object):
Support Staff Salaries14.7%
Fringe Benefits24.9%
Student Instruction and Support
44.0%
Supplies6.4%
Purchased Services
3.8%Other
Arropriations and Transfers
1.4%
Administrator Salaries 4.8%
The majority of resources of the District are used for staff salaries and benefits. Almost 89% of the 2012 General Operating Budget is earmarked for employee compensation (salaries and fringe benefits).
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