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.

New Budget Training and Resources for School Organizational Teams

BudgetTraining_Full.mp4

PRINCIPALS

To access strategic budget workbooks:

  • Log in to https://strategicbudget.ccsd.net using Chrome or Firefox.
  • Use your HRMS (main frame) credentials to log in.
  • Click on "New Plan" located at the lower right hand corner (underneath budget plans for previous years).
  • Complete each field when prompted to, then click "Next" to access the budget.
  • The system may require you to log out and log in again for the budget to populate.

On this page:

  • Timeline for Budget Development and Review
  • School Responsibilities
  • Central Support and Services Responsibilities
  • Resource Allocation Formula Overview
  • Small School Subsidy
  • Other Allocations
  • Other School-Based Strategic Planning and Budgeting Requirements
  • Strategic Budget FAQ
  • Strategic Budget Workbook Checklist

Timeline for Budget Development and Review

Time Frame

Activity

January 16

January 16-February 21

February 21

February 22-26

March 1

Budgets available to schools (January 15 is a holiday)

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

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

Strategic Budget Department and Human Resources review of Strategic Budgets

School Plan of Operation to Budget and Finance

School Responsibilities

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 Teams, 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 2018-2019 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 2018-2019 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, excluding site-based technicians
  • Facility utility costs
  • Police services
  • Emergency management services
  • State-mandated assessments and accountability reporting
  • Capital projects
  • Substitute staff services

Resource Allocation Formula Overview

PER-UNIT ALLOCATION

The per-pupil unit allocations for the 2018-2019 school year are as follows:

Small School Subsidy

The per-unit allocation for the Small School Subsidy is based on the additional units needed to provide students with the classes required to meet the requirements for a 21st Century Diploma.

A program established within a school incurs no additional overhead costs, and is not eligible for small school subsidy.

Specialty schools, due to their non-traditional characteristics and/or atypical size, get a subsidy based on programs offered to meet the needs of students.

Other Allocations

Although these dollars are not included in the strategic budget workbook, they must be considered in developing a comprehensive plan aligning all resources to improving instruction and increasing achievement. These include, but are not limited to:

Title III, Zoom, Victory, Career and Technical Education, English Language Learner, special education programs, Prime 6, athletics, off-ratio staffing (such as strings or ROTC).

Other School-Based Strategic Planning and Budgeting Requirements

School-staffing configurations will be determined at the school level with the per-pupil allocation and with no restriction on teacher/student ratio, except those required by State law.

All salaries will be assessed based on average salaries and benefits.

Unused resource allocations funds will carry over at the end of each year.

Should there be deficits in school budgets, schools are required to carry over 100 percent of prior-year deficits as an offset to the current year’s allocation.

All schools will be required to submit a balanced budget.

Final budget will be calculated using Fall HR Staffing Day enrollment.

Strategic Budgeting FAQ

Strategic Budget Workbook Checklist

1. Why does the per-pupil amount change?

Per-pupil amounts vary annually due to changes to overall levels of funding at the State and District level, changes to salaries determined by negotiated agreements, transfer of any additional authority to schools to carry out responsibilities, and other factors.

2. Are per-pupil amounts changed to account for salary increases?

Yes. Changes to negotiated agreements impact per-pupil funding in strategic budgets.

3. Will schools still have to take surplus teachers if they do not want to?

Provisions in the negotiated agreement must be followed.

4. What are the standard procedures for eliminating positions?

Support staff positions can be eliminated in the spring, but not in the fall unless warranted due to substantial reduction in enrollment.

5. What school positions are mandatory?

Principal - Overall leadership

Office Manager/Administrative Secretary - Overall management of the front office

Clerk/Registrar - Student accounting associated with State funding

FASA - Health and safety of students

Campus Security Monitor - Safety (secondary only)

6. Does the School Associate Superintendent need to approve the annual school budget?

Yes.

7. Since my preliminary budget allocation in January, the school gained enrollment before (or after) the validation day. Can I open positions prior to (or after) the validation day?

Validation day student enrollment determines the dollars built into the school’s budget. Adjustments can be made based on the number of students enrolled at the school on that date. If there is growth at other times during the year, principals will consult with HR to determine the course of action.

8. Are special education positions purchased by the school?

No, not in 2018-2019.

9. What salaries are being used in the budget?

Average salaries, including benefits, are used in the budgets.

10. Can principals revise school budgets after the preliminary budgets are finalized?

Spring budgets, which are based on projected student enrollment, can be revised in the fall after the actual student enrollment is determined on the District’s staffing count day.

11. Will there be any scheduled budget conferences for the preliminary budget development?

Each year, the Strategic Resources Office schedules optional training/collaboration opportunities for each level of school. If schools need individual assistance, they can schedule time to come to the Strategic Resources office or the budget assistants will go to the schools as their schedules permit.

12. What if a school cannot balance the budget?

Schools must submit a balanced budget. For assistance, schools should work with their School Associate Superintendent.

13. Why doesn’t student data match what I am given by the District?

If the student data does not match, clerks and registrars must then work with Student Data Services to reconcile the data so that it does match.

14. Does a school receive the difference between a teacher’s salary and a substitute’s salary if a teacher is not hired?

Beginning with the 2017-2018 school year, schools will be able to retain these dollars not expended during the next year.

15. Who absorbs the difference between an average salary and an actual salary?

Since the salaries are based on the average there is no discrepancy. If there is a discrepancy, plus or minus, the District will absorb it.

16. Can I carry over more than the allotted funds from one year to the next?

Yes. If your school has a project that requires saving for multiple years, the plan needs to be created and fulfilled within the planned timelines.

17. Will schools get additional funds for students who enroll in the middle of the year?

Yes, in January, schools who have received 10 or more students will receive an additional growth allocation. This is an additional 10 students from count day through December 31.

(Click to open, print, and/or download)

Strategic Budget Workbook Checklist Jan 2018.pdf