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" 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. Another interesting aspect is the accuracy and the transparency of all the activities, statistics, and the information campaign. Even for the parents it is a great opportunity to know about every step that their children are doing. For all these positive result I think a very good orientation, intelligence, and professionalism is needed and this is profoundly demonstrated by all the team (employees as teachers, assistants, and the rest of the personal) including the students too.
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.
All these arguments made of the American school system one of the most competitive systems in the world concerning the ways of teaching, the level of qualification for teachers, the development and organizational capacities.
Bibliography
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Budget_Overview.pdf
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Operating_Budget.pdf
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Budget_Overview.pdf.Last retrieved on October 12, 2006
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Operating_Budget.pdf
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Budget_Overview.pdf
Bibliography
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Budget_Overview.pdf
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Operating_Budget.pdf
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Budget_Overview.pdf.Last retrieved on October 12, 2006
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Operating_Budget.pdf
Fiscal Year 2005-2006 for Clark Country School District, http://www.ccsd.net/directory/finance/budget/05-06_Budget/Budget_Overview.pdf
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