Clark County School District board approves $9.2 billion FY2026 final budget 7-0

The Clark County School District Board of Trustees on May 19 approved the district's fiscal year 2026 final budget, a nearly $9.2 billion plan that district staff said is balanced and relies predominantly on state education funding. Trustees voted 7-0 to accept the final budget as presented.

The final budget covers the fiscal period from July 1, 2025, through June 30, 2026. Diane Bartholomew, interim chief financial officer, and Kelly Kowalpohl presented the budget, saying the district prepared the final budget using projected enrollment, provisional state funding levels and estimated current-year expenditures. Bartholomew said the district must submit the final budget to the Nevada Department of Taxation and may later file an amended final budget after fiscal year closeout and any state legislative changes.

The budget summary presented to the board showed the district's complete budget at nearly $9.2 billion and listed the General Fund at about $4.0 billion. Bartholomew said more than 80% of general operating resources come from state sources, most routed through Nevada's People Centered Funding Plan (PCFP). The Special Education Fund was budgeted at about $727 million; weighted funding for targeted student populations totaled roughly $468 million. Bartholomew said the budget includes a $188 million transfer from the General Fund to Special Education to cover remaining costs.

Bartholomew and Kowalpohl said the district's final budget is based on multiple projections because the current fiscal year is still closing and the state legislative funding picture remains incomplete. They said the district will present an amended final budget to the board by Dec. 31, 2025, after actual expenditures and updated state revenue figures are available and audited.

Board members asked for clarifications on several points during the public discussion. Trustee Dominguez asked whether the district is balanced; Bartholomew responded that the district is presenting a balanced budget and that at no time was the district operating with a deficit. Trustee Zamora asked about differences between staffing-count day and student count day; Bartholomew said principals use a staffing day (typically in August) to plan positions, while the state now uses an average daily enrollment-count process done quarterly with an October 1 count used for funding. Trustee Esparza Stravagan and others pressed on the district's approach to budgeting conservatively while awaiting legislative action; Bartholomew said the district used prior-year revenues for conservative projections and built in some predictable costs such as step-and-column salary advancements but did not budget for nonnegotiated COLAs absent legislative clarity.

Bartholomew said the district met Nevada reporting requirements related to fund balances and required schedules and that the unassigned ending fund balance met district and state thresholds; she reported an unassigned ending fund balance of 4.25% (district regulation requires 2% and state-related guidance references a 4% threshold explanation requirement for lower balances). Trustees noted tradeoffs between investing in schools and maintaining reserves; Kelly Kowalpohl said the district's goal is to invest in students while maintaining contingency reserves and avoid exceeding an upper statutory limit that could require returning funds to the state.

During the presentation Trustee Esparza Stravagan moved to accept the fiscal year 2026 final budget as presented; Trustee Cavazos seconded. The board voted 7-0 to approve the final budget. The board also adopted the meeting agenda earlier in the session (motion passed 7-0) and later adjourned by a 7-0 vote.

Why it matters: The approved budget directs how the district will allocate operating dollars for schools, special education, student supports and central services for the coming year. Large transfers from the general fund to special education and state funding routed through the PCFP were central elements of the plan and are likely to shape school staffing and services in 2025–26.

What happens next: The district will file the required state budget forms with the Nevada Department of Taxation. Bartholomew said the district will present an amended final budget by Dec. 31, 2025, if updated legislative or audited data require changes.

Votes at a glance: Agenda adoption (motion to adopt agenda as presented) — outcome: approved, tally 7-0. Fiscal Year 2026 final budget (item 2.02: “accept the fiscal year 2026 final budget as presented”) — outcome: approved, tally 7-0. Adjourn meeting (motion to adjourn) — outcome: approved, tally 7-0.