Douglas County School District (‘DCSD’) has been transitioning from formal budget presentations to simpler, more transparent formatting that is easier to read and comprehend. This site will complement the pre-existing annual budget reports and comprehensive annual financial reports (CAFR or annual audit). Making our budget information easily accessible to the public helps to underscore that we are accountable to YOU, the taxpayer!
DCSD funding continues to decline at the same time that expectations and regulatory compliance are rising. The challenge is to do more with less, and we are up for that challenge.
Fiscal Year 16/17 (Dec Amend Budget) Stats:
Ø The District’s annual operating budget is approximately $76.0 million – which does not include about $16.4 million in Capital and Debt related funds or $11.5 in internal service funds.
o Capital and Debt Service funds are restricted funds that statutorily cannot be used for operating expenses.
o The District uses two internal service funds to account for its self-insurance of employees’ health care and workers’ compensation. Again, these are statutorily restricted funds that cannot be used for operating expenses.
o The remaining funds – General, Special Education, Class Size Reduction, Federal / State / Local Grants, and Food Service – are considered to be “operating funds” even though certain funds are restricted for specific uses. For example, Food Service funds can only be used for the operations of the Student Nutrition Program.
Ø The District’s 13 schools are projected to welcome approximately 5,900 students this coming school year. Consider this: take the $76,019,672 (operating funds budget) divided by 5,900 (estimated # of students) divided by 180 days (days schools are in session) = $71.58 per student per day.
Ø The General Fund budget for the FY16/17 school year is $55.4 million with basic per-pupil state funding at $6,051 and per-pupil expenditures at $10,350. Per-pupil expenditures calculations include all funds except capital, debt, food service and internal service funds, and exclude ending fund balances. These fund revenues total $69.1 million (not including General Fund transfers to the Special Education Fund). The District receives revenue for these funds from various sources including:
o $15.5 million or 22.4% LSST (local sales tax)
o $12.5 million or 18.0% state funding (State Obligation share of the Distributive School Account or DSA)
o $19.3 million or 27.9% PSOPT (ad valorem or property tax)
o $2.8 million or 4.1% government services tax (vehicle registration & associate taxes)
o $10.4 million or 15.0% grants
o $2.9 million or 4.2% federal aid and grants
o $0.6 or 0.9% in miscellaneous sources
o $5.1 million or 7.4% opening fund balances
Ø Student Enrollment: DCSD is the 6th largest school district in Nevada. Unfortunately, DCSD has been experiencing declining enrollment for the last eleven years. Peak enrollment was in 1998 at 7,322 students. DCSD’s five-year average enrollment decline is 1.2%.
· 2016-17 ADE student enrollment estimate = 5,910
· 2015-2016** ADE student enrollment = 5,993
· 2014-2015 student enrollment = 6,057
· 2013-2014 student enrollment = 6,120
· 2012-2013 student enrollment = 6,124
· 2011-2012 student enrollment = 6,275
**The state changed the methodology for student count from a single count day to an Average Daily Enrollment (ADE).
Ø Schools: DCSD operates 13 schools.
· 7 Elementary Schools
· 2 Middle Schools
· 2 Comprehensive High Schools
· 1 Alternative High School
· 1 Detention Center
Ø DCSD is the second largest employer in Douglas County. The District currently has 845 positions as well as a number of substitutes.