Nevada CSD approves FY26 line-item budget after special-education coding discussion

The Nevada Community School District Board of Education approved its fiscal-year 2026 general fund line-item budget on Nov. 17 after a presentation by business-office staff and follow-up questions from board members.

Tammy of the business office presented headline figures: "Our revenues were are going hopefully going to be 21,230,000. Expenditures, 20,000,994 for a difference of about 235,000," she said. She told the board the primary changes reflected in the refreshed budget were salary increases and anticipated rises in utilities and election costs.

A substantive portion of the discussion focused on recoding special-education staff time to align with state reporting and Medicaid billing. Tammy said the district and Dr. Asmus are working on more precise coding for teachers and associates across three special-education levels; she described the effort as a regrouping to ensure accurate billing and reimbursements. Board members pressed on whether the coding changes would alter spending authority and how student IEP levels (1, 2 and 3) map to the district's budget lines.

Tammy explained that more precise coding is intended to ensure Medicaid reimbursements match the expenses recorded; she said last year the district received sizable level-2 reimbursements but billing adjustments were needed when expenses did not align. She said she would bring updated coding and numbers back to the board once staff have completed the adjustments.

After questions and a motion, the board took a voice vote to approve the FY26 line-item budget as presented. The motion passed.

Ending: The board approved the budget by voice vote and tasked administration with returning to the board with updated special-education coding and any consequential adjustments.