Carson City School District Chief Financial Officer Spencer Winward told school board members Tuesday the district’s 2025-26 tentative budget required only one reconciliation between funds before submission to the Nevada Department of Taxation.
Apart from a $2.7 million transfer from a special revenue fund to the district’s general fund, the $3.5 million deficit remained unchanged, Winward reported.
The total general fund revenue has been established at $83.5 million due to a redirect from the state that shifts $2.7 million from CCSD’s Senate Bill 231 funding. The SB231 appropriations passed by the Nevada Legislature in 2023 provides salary increases for school employees. Winward told the Appeal he believed the transfer was intended to accomplish the bill’s purpose to designate the funds specifically for salary increases although it created minor challenges.
As a result, Carson City’s general fund expenditures total $88.2 million based on current staffing and operating costs. Winward in March had said general fund expenditures would amount to $84.3 million, leaving a $4.7 million gap to reconcile. The difference includes the $2.7 million in SB231 funding that moved to the general fund plus $1 million in contingency and a carryforward amount of $200,000.
Explaining any possible changes before the final budget is due in June, he said there could be some transitions in Pupil-Centered Funding Plan to the general fund, and bond or capital projects will require updates as they are completed. The district also will continue to watch the legislative session and look ahead to final changes for its amended budget due in December.
“We’re continuing to monitor federal revenue sources or changes that are coming down the pipeline, a lot of uncertainty there,” Winward said.
The district is required to file its tentative budget to the Department of Taxation by April 15.