Washoe County School District
Financial Section | Page 41
Expenditure Category Descriptions
Expenditures associated with providing direct regular instruction
to students consisting mostly of salaries and beneﬁts for teachers,
teacher aides and assistants, as well as other direct instruction
costs for supplies, textbooks and equipment. The category also
includes costs for teacher substitutes, ROTC teachers, Early
Separation Incentive Program (ESIP) costs and sick leave payout.
Expenditures associated with activities for elementary and
secondary students receiving special services for gifted and
talented instruction and related support services.
Expenditures associated with providing learning experiences
to individuals to develop the necessary knowledge, skills, and
attitudes needed for employment in an occupational area.
Other Instructional Programs
Expenditures for the cost of operating the District’s English as
a Second Language (ESL) program and the summer school
Expenditures for activities typically taking place outside the
traditional classroom. Included are costs for athletics; including
coaches, ofﬁcials, dues, administration and transportation; band,
choir and other extra-curricular activities.
Student Support Services
Expenditures to assess and improve the well-being of students
and to supplement the teaching process, including counselors,
psychologists, nurses & clinical aides, attendance, and related
supplies and equipment.
Instruction Support Services
Expenditures associated with assisting the instructional staff
with the content and process of providing learning experiences
for students including costs for curriculum support, instructional
coaches, librarians, library assistants, student assessment, staff
training and related supplies and equipment.
Expenditures concerned with establishing and administering policy
for operating the district including costs for the superintendent,
assistant superintendents, Board of Trustees, legal counsel,
community/state/federal relations and related supplies and
Expenditures for the overall administrative responsibility for
a school including salaries and beneﬁts for school principals,
assistant principals, school secretaries, clerks, registrars,
bookkeepers and related supplies and equipment for the school
Expenditures that support other administrative and instructional
functions including ﬁscal services, human resources, planning
and administrative information technology. Other costs include
purchasing, warehouse, printing, risk management, grant services,
public information services, internal audit, mail services, research
and evaluation, liability insurance, software licenses, and the
related supplies and equipment.
Operations and Maintenance
Expenditures related to keeping the physical plant open,
comfortable and safe including the costs for custodians,
groundskeepers, maintenance workers, school police, building
maintenance, grounds maintenance, equipment repair, all utilities
and the related supplies and equipment.
Expenditures for the costs related to pupil transportation including
bus drivers, mechanics, support personnel, vehicle repair and
maintenance, gasoline, bus replacement and related supplies and
Funds that are transferred from the General Fund to other funds
such as the Insurance Trust Fund, Debt Service Fund, Special
Education Fund and Capital Projects Fund.
Funds reserved for future use for unforeseen circumstances.
Ending Fund Balance:
Nonspendable Inventory - The District maintains an inventory for
the warehouse. This represents the year end amount.
Assigned For - These represent balances set aside for various
obligations or commitments. The outstanding and unresolved
lawsuits amount is related to several Incline Village property tax
disputes. The subsequent year’s expenditures represent the
District’s policy for a minimum reserve of 2% of expenditures.