Clark County School the Clark

Clark County School The Clark Country School District has become according to Fiscal Year 2005-2006 financial plan and by reason of an increasing enrolment by over "5% per year the fifth largest school district in the country." There are several reasons for this positive result, but on a short analysis we can start from the District's mission: "to ensure that all students will learn and demonstrate the knowledge, skills, attitude, and ethics necessary to succeed as contributing members of society" The state of the school district is surely a positive one.

I say "surely" as I mean to the result and limit of almost all the main indicators, but also after a general view and a rapid analysis between expenditures and incomes the result is a positive one.

After studying the budget we can see costs reductions, budget adjustments, efficiency and important savings and maybe the most important and directly positive effect is the increasing of the "per student basic support with $50 from $4,252 to $4.302 over 2004-05." These increases are the result mainly of the personal that manages the school at all the competency levels, all the adopted and used programs, but also of the general economic growth in this area, witch is characterized as " one of the nation's fastest growing areas." The explanation for the continuously growing (population, enrollment, incomes) is the constant employment growth, a favorable tax base and of course Las Vegas, a metropolitan area which brings the advantages directly to the budget with its tourism activities: hotel, services and gambling, but also because lot of people from all the world are moving in Las Vegas or in cities close to it, and the families that are moving need competitive school services.

Therefore this system as part of the economy is developing fast. However, if the system is not prepared or planned, this growth can be transformed from something positive in something negative. This could mean that even if the enrollment would have increased, if the school hadn't been prepared, if the teachers hadn't been qualified, all the system could go wrong and the results of the present budget wouldn't have been the same. In this situation, the planning system, especially the reorganization plan began five years ago, had a major contribution.

2) the budget reminds of some future priorities as the increasing enrollment, subject that I've already mentioned, but I would like to add that the projected increase until the end of 2006 "is greater than the enrollment of an average size school district in the United States" and by 2014-15 with 150.000 students more than the ones projected for 2006.

Another projected action is the recruiting of qualified teachers, in this way the policies in recruitment will be more permissive concerning the nationality of the recruited person (Canada and Mexico are accepted if they accomplish certain conditions), the technologies in recruitment, but not the professional qualification. As a direct projected action, one can mention the construction of 90 new schools, improvements on the existing spaces, land acquisition for future schools, construction of two regional bus yards and better results in tests as: Iowa, ACT, SAT (verbal/math) Scores.

3) Some of the significant changes comparing to the last fiscal year have already been mentioned, most important being: the increasing with 1,2% of the basic per student support and "significant efforts for energy management and conservation realizing over $6 million in cost savings and efficiency." Other changes comparing to 2004-2005 F.Y. are: an increase with 0, 7% in general operating revenues, and a 35% increase in student enrollment, but also an increasing expenditure with $115, 6 million, an increase of 2% for salaries.

We can argue that the positive results and the positive effects are more numerous than the negative one. 4) for an answer to this question I must mention that the incomes are received and are saved in several funds. Therefore, the money is spending by using also a fund; the General Operating Fund witch shows the main expenditure areas and the occupied percentage.

"The General Operating Fund Dollar is spend on: instructional materials 3,56%, utilities, postage, property insurance 3,99%, transportation 0,79%, licensed salaries and benefits 55,87%, other 6,61%, capital outlay 0,6%, debt service 0,2%, contingency 0,27%, police salaries and benefits 0,67%, administration salaries and benefits 6,86%, support salaries and benefits 20,58%." These main categories of expenditures are divided in other subcategories. 5) the school district has some specified funds for revenues and for expenditures too.

"The expenditure for all type of funds is: capital projects 19, 36%, internal services 0, 69%, general 45, 36%, food service 1, 93%, special revenue 8, 79%, debt service 23, 97%." The main specified funds are: capital projects fund, debt service fund, special revenue funds, internal service funds. The capital project funds is constituted for the school construction program (a 10 years program) and its budget "includes revenue of 147,113,517 supplemented with other financial sources of $584,611,880 to fund expenditure appropriation in the amount $637,142,882" The Debt Service Fund includes a tax rate for assessed valuation for taxable property.

It also includes a Schedule for statutory debt limitation, so that the debt can be kept between certain limits and for this district it is well kept. For revenues and for expenditures too, there is "a general operating fund" in case of revenues for resources and, in case of.