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.
Ø The District’s annual operating budget is approximately $77.5 million – which does not include about $10.9 million in Capital and Debt related funds or $10.9 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 5,800 students this coming school year. Consider this: take the $77,532,780 (operating funds budget) divided by 5,800 (estimated # of students) divided by 180 days (days schools are in session) = $74.27 per student per day. See the school site per-pupil expenditure detail from the 2015-2016 Accountability report.
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 1.0%.
**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.
Ø DCSD is the second largest employer in Douglas County. The District currently has 845 positions as well as a number of substitutes.