Ways and Means receives walk‑throughs of major budget BDRs: authorization act, CIP, K‑12 funding, appropriations and pay bill

The Assembly Ways and Means Committee received detailed walk‑throughs from Legislative Counsel Bureau and Fiscal Analysis staff on several major budget bills and BDRs that implement money‑committee decisions for the 2025–27 biennium.

Authorizations Act: John Kucera of LCB Fiscal summarized the 2025 Authorizations Act. He said the act implements money committee decisions for non‑general‑fund sources and authorizes $17.2 billion in FY26 and $16.6 billion in FY27 across many accounts, with exceptions for the Gaming Control Board and Department of Transportation. The act contains carryover and reversion language, special authorizations for higher‑education receipts and other technical provisions.

Capital Improvement Program (CIP): Julie Waller (Fiscal Analysis) reviewed the 2025 CIP BDR. Notable items included $381.8 million for a Southern Nevada Forensic Facility, $71.2 million for purchase and improvements of multiple state office buildings in Las Vegas, $58.9 million for evaporative cooling replacement at High Desert State Prison, and federal fund authorization for the remaining portion of the North Las Vegas State Veterans Home. The CIP also includes general obligation bond authorizations and sets the ad valorem rate at 17¢ per $100 of assessed valuation (unchanged), which requires a two‑thirds vote.

K‑12 funding bill: LCB presented BDR 1232, the K‑12 education funding bill, which implements the committee’s money decisions on the Pupil‑Centered Funding Plan (PCFP), special education, career and technical education grants, professional development accounts and targeted programs. Staff explained the “all‑in” per‑pupil figures (federal + state) and noted the approved statewide per‑pupil figures for FY26 and FY27. They said some adjustments to the governor’s recommended numbers reflected attendance area adjustments, an error correction in the FY20 baseline proportional reduction calculation, and policy choices not to roll certain baseline amounts into the adjusted base but to keep them as separate weighted categories.

Appropriations Act: Nancy Morris and Alex Hart presented the Appropriations Act walk‑through for state general fund and highway funded budgets. The act includes general fund appropriations of $4.209 billion in FY26 and $4.344 billion in FY27 for state operations (total $8.553 billion over the biennium), an increase of about $1.51 billion compared with the 2023 legislature. The act contains carryover, reversion and transfer provisions, targeted appropriations (including for the Nevada Health Authority structure), and new language suspending rainy‑day transfers for the biennium.

Pay bill: The pay bill team reviewed BDR 1229 which establishes maximum salaries for classified service employees by department and contains standard adjustments, callback or credential pay provisions for certain occupations, and biweekly salary payment language for elected officials. It allows the Division of Human Resource Management to correct clerical omissions with IFC approval and contains an exemption allowing committee action before fiscal notes are returned.

Committee reaction: Committee members thanked staff for the dense briefings and raised technical questions about bond debt service, reversion dates, and specific CIP projects. Staff noted the ad valorem rate and the two‑thirds vote requirement for the bond authorization sections. Members asked for follow‑up material and clarified next procedural steps for bill introductions and work sessions.

Ending: Fiscal staff said they would provide supplemental detail and reconciling schedules for committee members ahead of the work sessions and the formal bill introductions.