The tentative budget document provides an overview of the Clark County School District's budget for the 2013-2014 fiscal year. It highlights several major areas seeing expenditure increases, including employee compensation, bus purchases, staffing levels, and academic initiatives. It also notes declines in areas like state funding, property tax revenues and the ending fund balance. The tentative budget totals over $2.1 billion in expenditures and relies on $34 million in medium-term financing to cover replacement buses and computers.

1. 2013-2014 Tentative
Budget
April 3, 2013
Board Work Session
Page 1 of 24

2. S
Tentative Budget-At a Glance
Major Expenditure Increases
Compensation
Employee
School-Based
& PERS
Teacher School Buses
Staffing
Elementary Assistant Principals
Academic Initiatives
CIP/Other Staffing
Technology for Schools
Page 2 of 24

3. S
1. State Funding
Basic Guaranteed Support - Distributive School Account (DSA)
+ $56.4
Including a total of $85 million in required million*
$5,500 transfers from CCSD’s capital funds between
$5,445
2010 and 2013
$5,257
$5,135
$5,000 $5,036
$4,958 $4,962
$4,891
$4,500 $4,489
$4,000
2007 2008 2009 2010 2011 2012 2013 2014
Estimated
* Estimated based on Governor’s proposed 2014-2015 budget
Page 3 of 24

4. 2. Property Tax Revenues
Preliminary Estimate ($ millions)
$600
$525
$450
+ $1.8
million
$375
$300
2007 2008 2009 2010 2011 2012 2013 2014
Page 4 of 24

5. 3. Student Enrollment
315,000
+ $8.1
million
312,782
estimated
311,221 311,220
310,000
309,899
309,442
308,745
308,377
305,000
302,547
300,000
2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Page 5 of 24

6. 4. Transfers from Capital Funds
Legislatively mandated transfers from the District’s Capital Funds to the General
Operating Fund have totaled $85 million over the past 4 years
2009-2010 $10 million
2010-2011 $35 million
2011-2012 $20 million
2012-2013 $20 million
2013-2014 $0
Page 6 of 24

7. 5. Ending Fund Balance
($ millions)
$200
$150
$100
$50
2% 2% 2% 2%
1.25%
1% 1% 1%
$0
2007 2008 2009 2010 2011 2012 2013 2014
Exception to Board Policy of 2% Unassigned
Page 7 of 24

8. 6. Medium-term Financing
Purpose & Alternatives
$34 million in financing,
to be repaid over
10 years from the
General Fund
Replacement Buses (107) for typical operating
$15 million
Additional Buses (65) expenditures. At current
$9 million market rates, the annual
interest rate is estimated
to be 2%.
Alternatives
Replacement Computers (Schools) Leasing 9% est. interest
$10 million
Purchase $34 million (Gen. Fund)
Page 8 of 24

9. 6. Medium-term Financing
Bus Purchases
Replacement Buses - $15 million
107 buses at or exceeding 14 years of age
200 According to the Yellow School Bus Book,
the market value of a 14 year old school
bus is approximately $6,600.
169
150 The costs associated with
maintaining a bus:
119 121 $15,000 to replace an engine
100 107 $3,900 to replace a transmission
+
83 Vehicle maintenance man-hour costs
50
51
0
2013 2014 2015 2016 2017 2018
Alternative: Incur Significant Maintenance Costs
Page 9 of 24

10. 6. Medium-term Financing
Bus Purchases
Factors for student eligibility for Transportation services
General Education Student:
• Zoning
• Resides outside of two-mile radius
Special Education Student:
• Identification of student needs
• Location of student and available program
• Placement of student into specific school and program
Alternative: Reduce Service Levels
By increasing the transportation radius selectively, reducing certain select
school transportation, or
scaling back activity/athletic bus service
Page 10 of 24

11. 6. Medium-term Financing
Bus Purchases
Additional Buses - $9 million
65 buses to accommodate growth
SPED Routes Regular Routes Sports/Extra
Over the past two years,
the number of special
education students 634
609 609
receiving transportation 601 584
has increased by 11.3%. 549
534
473
From 2010 through next
year, the number of
regular routes will have
remained flat.
165
141 136
121
2011 2012 2013 2014
Projected
Page 11 of 24

12. 6. Medium-term Financing
Replacement Computers
Replacement Computers - $10 million
in classrooms and other school-level functions
Replacement Cycle
Industry standard is every 3 years
CCSD target is every 5 years
(coinciding with purchase of 5-year warranties)
Currently 1/3 of CCSD’s computers are over 5 years old
Alternative: Defer Replacement
Resulting increase in maintenance costs and/or obsolescence
Greater risk of computers not being available for required instructional activities
Page 12 of 24

13. 7. Employee Compensation & PERS
Retirement (PERS) + 2%
Increasing from 23.75% to 25.75%
(39.75% to 40.5% for Police)
$23.9 million total cost
1% paid by CCSD & 1% paid by employee via
salary reduction, pursuant to NRS 286
Salaries & Benefits
89%
Other Employee Compensation
11% Salary Step Increases and
Educational Increments are subject
to bargaining
Page 13 of 24

14. 8. School-Based Staffing
Class Size Ratio Reduction
$60 million
to fund 793 additional teacher positions at schools
which will allow staffing schools at 95% of enrollment
(up from 93% this year)
Grade Levels
Class Size Ratios 1-2 3 4-5 6-12
40
38
35
35
34
33 33 33
30 32
31 31 31 31
30
25
20 21 21 21 21
19 19
18 18 18 18
15 16 16
10
5
0
FY09 FY10 FY11 FY12 FY13 FY14
97% 97% 97% 93% 95% 9
Page 14 of 24

15. 9. School-Based Staffing
Elementary Assistant Principals
$1.8 million
to fund 17 additional elementary assistant principals
which will provide every school with over 600 students
an assistant principal (down from 650 this year)
Prior to the 2009-2010 school year, all elementary schools had an assistant
principal, with the exception of 10 schools.
Due to budget reductions, the ratio for an elementary school to receive an
assistant principal was changed to 650 students, beginning with the
2010-2011 school year.
An academic initiative has been proposed to bring the ratio back down to
500 students over the next three years, with an approximate cost of
$2 million per year.
Page 15 of 24

16. 10. School-Based Academic Initiatives
The 2013-2014 Tentative Budget includes funding in
support of academic initiatives, including:
• Discovery Assessments
• Kindergarten Assessments
• Credit retrieval programs at middle schools and high
schools
• Various summer programs
Page 16 of 24

17. 11. Special Education Staffing
$9.4 million
to fund 94.5 licensed staff
and 45 transportation support positions
due to continued growth in the number of students
qualifying for special education services
Page 17 of 24

18. 12. Capital Program (CIP) Staffing
500
511.16 510.16
482.75 488.35
443.15
400
300
235
200
154
100 120 124
QSCB’s
58
0
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14
FY14 ramp-down
Positions transferred to General Fund 16
Positions eliminated 50
Total positions eliminated (Capital Fund) 66
Page 18 of 24

19. 13. Sequestration
Federal Budget Cuts
Sequestration is expected to reduce Federal education
funds by an estimated 8.2%. The expected loss to the
District is approximately $14.2 million. Some of the
notable grants affected include:
• Title I, II, III
• Individuals with Disabilities Education Act (IDEA)
• 21st Century Grant
• Striving Readers Grant
• School Improvement Grant (SIG)
Page 19 of 24

20. Budget Summary
General Operating Fund
Total Resources $2,177,000,000
Including $34,000,000 in proceeds from medium-term financing
$99,000,000
more than 2013
-
Total Expenditures & Transfers $2,141,434,000
$94,435,000
more than 2013
=
Ending Fund Balance $35,565,000
200
150
100
Assuming Waiver of 2 percent Board Policy
Including 50
0
Fourth consecutive year of decreasing fund balance*
2007 2008 2009 2010 2011 2012 2013 2014 1.25% unassigned
* Requires written notification to state Department of Taxation
Page 20 of 24

21. Open Book
Version 2.0
Details of the Tentative Budget can be found online at: www.ccsd.net/openbook.
Page 21 of 24

22. Open Book
Version 2.0
Page 22 of 24

23. Timeline
Budget Initiatives Tentative Budget Final Budget
Submitted Adoption Adoption Fiscal Year
By Division & April 3 May 15 Begins
Department Leaders Board Work Session Board Work Session July 1
January February March April May June July
Budget Initiatives Tentative Budget Final Budget
Prioritized Submission Submission
By the Superintendent Required by April 15 Required by June 8
& Executive Team To State Department To State Department
of Taxation of Taxation
Page 23 of 24

24. Questions?
Page 24 of 24