Spreadsheet: 0c1f4102-6b35-44f4-852b-428f6e0a9765
Sheet: DSA

State of Nevada
Distributive School Account
Fiscal Years 2010 Through 2013
 |  |  |  |  |  |  | Legislature Approved Plus
 | Legislature Approved |  |  |  | Actual |  | 26th Special Session Adjustments |  |  |  | Governor Recommends |  |  |  | Biennium |  | Biennium
 | FY 2008 |  | FY 2009 |  | FY 2009 |  | FY 2010 |  | FY 2011 |  | FY 2012 |  | FY 2013 |  | Total |  | Change
Revenues and Appropriations
General Fund Appropriations | 1041362589 |  | 1090795262 |  | 1137402312
Federal Education Stabilization Fund | 0 |  | 0 |  | 139626106 |  | 0 |  | 0 |  | 0 |  | 0
State Guaranteed Revenues
Local School Support Tax | 1021135885 |  | 1108717188 |  |  |  | 872948748 |  | 888433910
Local School Support Tax Rate Sunset |  |  |  |  |  |  | 0 |  | 0
Public School Operating Property Tax (1/3) | 258661179 |  | 290268708 |  |  |  | 262851182 |  | 212922114
School District Debt Service Excess Reserves |  |  |  |  |  |  | 0 |  | 0
Clark County School District Capital Construction Funds | 0 |  | 0 |  |  |  | 10000000 |  | 10000000
Transfer from closure of CC RDA | 0 |  | 0 |  |  |  | 6000000 |  | 5400000 |  | 0 |  | 0
26th Special Session - CCSD Capital Construction Funds |  |  |  |  |  |  | 0 |  | 25000000 |  | 0 |  | 0
Total State Guaranteed Revenues
Dedicated State Revenues
DSA Share of Slot Tax | 37682635 |  | 40294194 |  | 34617391.29 |  | 33712074 |  | 33359606
Permanent School Fund | 11800136 |  | 12315982 |  | 13118713.57 |  | 9173420 |  | 8000000
Federal Mineral Lease Revenue | 6354164 |  | 6354164 |  | 21609332.99 |  | 8116846 |  | 8000000
Out of State Local School Support Tax | 116384350 |  | 123716564 |  | 93575531.38 |  | 86190829 |  | 87867090
Out of State Local School Support Tax Sunset |  |  |  |  |  |  | 0 |  | 0
Estate Tax | 100 |  | 100 |  | 16.32 |  | 0 |  | 0
Prior Year Refunds | 0 |  | 0 |  | 35787.86 |  | 816539 |  | 0 |  | 0 |  | 0
Real Property Tax - Sec. 36 of AB 458 | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Other |  |  |  |  |  |  | 0
Total Dedicated State Revenues
Local Revenues
Federal Revenue | 5837244 |  | 5837244 |  |  |  | 8499450 |  | 7863361
Other Local Revenue | 52643811 |  | 52643811 |  |  |  | 80820145 |  | 94520861
Public School Operating Property Tax (2/3) | 517322359 |  | 580537415 |  |  |  | 525702505 |  | 425844229
Government Services Tax | 98664516 |  | 102591364 |  |  |  | 75725120 |  | 81402633
Franchise Tax | 2940945 |  | 3029173 |  |  |  | 3451000 |  | 4236760
Obligations | 2748725 |  | 2748725 |  |  |  | 710310 |  | 49497203 |  | 0 |  | 0
Other State Support | 210381 |  | 210381 |  |  |  |  |  | 879943
School District Fund Balance | 0 |  | 0 |  |  |  | 26897029 |  | 92308915 |  | 0 |  | 0
Total Local Revenues
Total Revenues and Appropriations
% Change
Expenditures
Operating Expenditures
Salaries and [NAME] | 2406712387 |  | 2616698949 |  |  |  | 2620269079 |  | 2635962977
Operating | 353574041 |  | 365329939
Equipment | 58080903 |  | 59602878 |  |  |  | 20675812 |  | 17884361
Transfer to State Special Education | 18775970 |  | 18775970 |  |  |  | 19328159 |  | 15518220
Other Obligations | 133642087 |  | 133642087 |  |  |  |  |  |  |  | 0 |  | 0
Other Adjustments | 0 |  | 0 |  |  |  | 29896678 |  | 30662744
Agency Request 10% Reduction |  |  |  |  |  |  | 0 |  | 0
26th Special Session Reductions |  |  |  |  |  |  | -27626901 |  | -87426570
Total Operating Expenditures (Note 1 & 2)
% Change
Categorical Expenditures
Class [NAME] | 141209596 |  | 153710996 |  | 152111146 |  | 142682930 |  | 144348993 |  | 0 |  | 0
Adult Education |  |  |  |  | 22385170.41 |  | 21170456 |  | 22673833
Special Units / Gifted and Talented | 171898 |  | 163656 |  | 163645.21 |  | 162566 |  | 167459 |  | 0 |  | 0
Regional Professional Development | 13089934 |  | 13513162 |  | 11854118.59 |  | 7897804 |  | 7897804 |  | 0 |  | 0
Early Childhood Education | 3251671 |  | 3338875 |  | 3313938.95 |  | 3304982 |  | 3338875 |  | 0 |  | 0
Special Transportation | 12670517 |  | 20312278 |  | 0 |  | 128541 |  | 170908 |  | 0 |  | 0
High Impact Position Stipends | 10272060 |  | 10758489 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Special Elementary Counseling | 850000 |  | 850000 |  | 838187 |  | 850000 |  | 850000 |  | 0 |  | 0
Class [NAME] At Risk Kindergarten Teachers | 0 |  | 0 |  | 1599850 |  | 1580390 |  | 1586508 |  | 0 |  | 0
Library Media Specialist | 0 |  | 0 |  | 18798 |  | 18798 |  | 18798 |  | 0 |  | 0
Total Categorical Expenditures
% Change
Total Expenditures
% Change
Total Revenue and Appropriations Less Total Expenditures
Note 1 - Total Operating Expenditures Include the following:
Special Education | 111303886 |  | 121250664 |  |  |  | 121252632 |  | 121252632 |  | 121252632 |  | 121252632
Special Transportation | 112012 |  | 112012 |  | 121294.31 |  | 128541 |  | 170908 |  | 0 |  | 0
School Lunch Program Match | 588732 |  | 588732 |  | 588732 |  | 588732 |  | 588732 |  | 588732 |  | 588732
Note 2 - Calculation of Basic Support:
Total Operating Expenditures
Less:
Local Revenues
Special Education
Special Transportation
School Lunch Program Match
Total Basic Support
Weighted Enrollment | 425270.2 |  | 436675.2 |  |  |  | 425679.2
Basic Support Per Pupil
% Change
Note 3 - Categorical Programs transferred out of DSA
The following amounts have been transferred from the DSA to the Remediation Trust and rolled into a Student Achievement Block Grant
Class [NAME]
Special Units / Gifted and Talented
Early Childhood Education
Special Transportation
Special Elementary Counseling
Class [NAME] At Risk Kindergarten Teachers
Library Media Specialist
Note 4 - Regional Professional Development Programs transferred to
Remediation Trust
Total Transfers from DSA to Remediation Trust