Strategic Budgeting

A basic premise of the reorganization of the Clark County School District is that resources are to be aligned with responsibility for results. Budget plans for school results should be developed and implemented by the schools and budget plans for central results should be developed and implemented by the central departments and divisions.

On an annual basis, a decision is made as to the responsibility and aligned resources assigned to schools and central departments.

To create the strategic budget, the various formulas that are currently used by CCSD were used to aggregate the school’s allocations and develop a per-student funding mechanism as the basis for funding a school’s operation. In addition, certain student learning conditions warranted a weighted allocation beyond the base.

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TIMELINE FOR BUDGET DEVELOPMENT AND REVIEW

January 17

Budgets available to schools.

January 17 - February 22

Schools develop strategic budgets and work with School Associate Superintendents for review and approval.

February 22

Budgets approved by School Associate Superintendents by the end of the business day.

February 23-28

Strategic Budget Department and Human Resources review of Strategic Budgets

March 1

School Plan of Operation to Budget and Finance

SCHOOL RESPONSIBILITES

On or before January 15 each year, schools will receive their strategic budget workbook for the upcoming school year. Principals, working with their School Organizational Team, will begin development of the tentative budget. Budgets will be submitted to School Associate Superintendents as outlined in the School Organizational Teams section of this guide. Strategic budgets will include the school’s general fund, Title I dollars, High School Credit Retrieval, IDPL professional development savings, and HOPE2 dollars.

Schools are responsible for budgeting staff, supplies, equipment, and services as follows:

STAFF

Staff full-time equivalency (FTE) costs, inclusive of salary and benefits, for 2017-2018 are:

* Support staff FTE is calculated based on hours and months worked as illustrated in the following table:

CENTRAL SUPPORT AND SERVICES RESPONSIBILITIES

The determination to transfer any additional responsibilities and associated funds to schools will be made by January 15 each year, in consultation with principals, School Associate Superintendents, and School Organizational Teams. Specific items listed in NAC 388G must be submitted for approval by the Board of School Trustees.

The following are the responsibilities of the individual departments within CCSD Central Support and Services and are not included in strategic budgets for the 2017-2018 school year. This list is not exhaustive. Questions regarding categories of allocations that are or are not included in strategic budgets should be referred to the Strategic Resources Department:

Negotiation of salaries, benefits, and other conditions of employment of administrators, teachers, and other staff
Transportation services
Food services
Risk Management services
Financial services, including payroll
Qualifying employees for a position within CCSD (Human Resources)
Services to promote and ensure equity and diversity
Services to ensure compliance with all laws relating to civil rights
Identification, evaluation, program placement, pupil assignment, and other services relating to IDEA or 504
Special education and supporting departments
Legal services
Maintenance and repair of buildings
Maintenance of school grounds
Implementation of the ELL master plan
Internal Audits
Information Technology services, including helpdesk, telecom, WAN, LAN, and WiFi
Facility utility costs
Police services
Emergency management services
State-mandated assessments and accountability reporting
Capital projects
Substitute staff services

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