Understanding Administrative Expenses in Nevada Districts
"Explore the analysis of administrative expenses in Nevada school districts, focusing on salaries, benefits, and expenditure variations. Discover insights, recommendations, and charts depicting administrative costs by district sizes."
Download Presentation
Please find below an Image/Link to download the presentation.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.
You are allowed to download the files provided on this website for personal or commercial use, subject to the condition that they are used lawfully. All files are the property of their respective owners.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author.
E N D
Presentation Transcript
Administrative Expenses Amanda Brown and Justin Silverstein, APA
Presentation Overview Defining administrative expenses Review of current Nevada district expenditures Summary of findings Recommendations 2
Defining Administrative Expenses Not specifically defined in the bill and no record of legislative intent available Some feedback that the intent was to limit administrative salaries APA conferred with NDE, and for the purposes of this work the focus will be on setting limits on administrative salaries and benefits Focused just on base funding, not weighted student funding 3
Accounting Codes for Administrative Expenses Administration Support Salaries: Object Code 100, Functions 2300, 2400 Administrative Personnel Benefits: Object Codes 210 (group insurance), 220 (Social Security), 230 (retirement), 240 (Medicare), 250 (tuition reimbursement), 260 (unemployment), 270 (worker s compensation), 280 (health benefits) and 290 (other benefits) Subtotals for Administrative personnel within each All currently reported from General Fund 100 4
Review of Nevada District Expenditures Reviewed 2018-19 district expenditures Calculated percentage of total expenditures (excluding debt service and capital) for administrator salaries and benefits (using accounting codes described on prior slide) Found variation in expenditures by district Not perfectly correlated with size, but some relationship Administrative salaries and benefits ranged from 4.7 to 13.6%, average of 8.5% 5
Administrative Salaries and Benefits Chart, All Districts Adminstrative Salaries and Benefits 16.0% 14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0% - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 District Enrollment 6
Administrative Salaries and Benefits Chart, Districts Less than 10,000 students Adminstrative Salaries and Benefits 16.0% 14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0% - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 District Enrollment 7
Summary of Findings Administrative expenses are defined as administrative salaries and benefits Lessons from other states: Few states set limits on administration NCES data is inconsistent Examining current expenditures in Nevada suggests a range of 7 to 15 percent based upon size 8
Recommendations Set tiered administrative expense limit targets: Over 50,000 students: 8 percent 1,000 to 50,000 students: 10 percent Less than 1,000 students: 15 percent Ensure consistency of coding Monitor administrative expenses over time Allow for waivers if documented need 9
Questions? 10
