The Clark County School District Board of Trustees voted 7‑0 on Dec. 11 to adopt the district's amended final budget for fiscal year 2026, a revision officials said reflects audited 2025 results and actual fall enrollment.

Deputy Chief Financial Officer Diane Bartholomew and Chief Financial Officer Justin Dayhoff told trustees the state adjusted base per‑pupil amount is $9,500 applied to roughly 280,000 weighted students, producing about $2.65 billion in adjusted base funding. When weighted funding for at‑risk students, English learners, gifted students, local special‑education support and transportation are added, staff said the total state education funding equals $3.635 billion. The district's net authorized spending after removing interfund transfers was presented as approximately $9.02 billion.

Dayhoff highlighted that the general fund remains the primary operating account — nearly $4 billion — and that more than 80% of general operating resources come from state sources under Nevada's People Centered Funding Plan (PCFP). He said the special education fund is projected at $748 million and that CCSD is contributing about $135 million in general‑fund transfers this year to meet maintenance‑of‑effort obligations and mandated service costs.

"We present to you a balanced budget," Dayhoff said during the presentation, summarizing staff's recommendation to approve the amended final budget and submit required state forms to the Nevada Department of Taxation by Dec. 31.

Trustees asked for additional detail. Trustee Baron asked whether large ending fund balances seen in prior years reflected ESSER/COVID funding; Dayhoff replied that COVID tranches had swollen balances that have since dissipated. Trustees sought a graph of multi‑year special‑education costs and requests for a trend analysis; Dayhoff said the district maintains historical data and can present longer‑range trends in follow‑up materials.

The amended final budget included several technical changes staff said were driven by actuarial and accounting true‑ups: a roughly $164.3 million decrease in the general fund opening balance that staff said stems primarily from school carry‑forward adjustments, medium‑term bond carry‑forward, and an accounting policy change related to prepaid status referenced by the district's auditors.

The motion to approve the amended final budget was made by Trustee Esparza Stropf and seconded by Trustee Henry; it carried unanimously, 7‑0. Staff said they will continue to monitor expenditures and present audited actuals for FY26 next November.

What happens next: the district will submit the amended final state forms to the Nevada Department of Taxation and continue to review and approve expenditures and transfers through June 30.