As part of our Budget & Funding Overview, Elko County School District is sharing a series of short explanations to help families, staff, and community members better understand how school funding works in Nevada. This first topic focuses on the state’s primary funding formula: the Pupil-Centered Funding Plan, commonly referred to as the PCFP.
What Is the Pupil-Centered Funding Plan (PCFP)?
The Pupil-Centered Funding Plan was created through Senate Bill 543 in 2019 and went into effect statewide in 2021. It replaced the long-standing “Nevada Plan,” which had been in place for decades.
The intent of the PCFP is to direct funding based on students and their individual needs, rather than relying on broad district-wide averages. Under this model, dollars are meant to follow students more closely and reflect the level of support required for their education.
How the PCFP Works
Under the PCFP, every student in Nevada generates a base level of funding. In addition to that base amount, some students generate additional weighted funding based on specific needs.
These weights apply to students such as:
English Language Learners
Students with disabilities
Students from low-income households
Gifted and talented students
The purpose of these weights is to help schools provide appropriate instructional support, services, and programs that meet a wide range of learning needs.
Legal Structure and Oversight
The PCFP is governed by Nevada Revised Statutes (NRS) Chapter 387, which outlines how funding is calculated and distributed. State law includes provisions intended to promote transparency, accountability, and stability in school funding.
The Nevada Department of Education, along with the Office of Pupil-Centered Funding, provides guidance and oversight to ensure the funding model is applied consistently across school districts.
Commission on School Funding
An independent Commission on School Funding, made up of educators, community members, and financial experts, was established to review the funding model. The commission evaluates how the formula is working, studies equity and adequacy, and makes recommendations for improvement to state leaders and the Nevada Department of Education.
Why This Matters
The Pupil-Centered Funding Plan reflects Nevada’s effort to align school funding more closely with student needs while increasing transparency in how education dollars are allocated.
For students, this means additional resources are tied to the level of support they require—whether that support involves language services, specialized instruction, or advanced learning opportunities.
For families and community members, the PCFP offers a clearer picture of how funding decisions are made and how resources are intended to support student learning.
For educators and school leaders, the model is designed to allow decisions to be made as close to the classroom as possible, where they can have the greatest impact.
Important Context for Rural Districts Like ECSD
While the PCFP is designed to distribute funding based on student needs, it also presents unique challenges for rural districts such as Elko County School District.
Local property tax revenue is now pooled at the state level rather than remaining entirely within individual districts.
As a result, smaller or geographically large districts may face limitations when balancing rising operational costs with enrollment-driven funding.
Rural districts must still maintain schools, transportation, staffing, and services across wide areas—even when student enrollment declines.
This context is important when understanding how statewide funding policies affect districts differently based on size, geography, and enrollment trends. In the case of Elko County, while we are on the larger end of the rural school districts in Nevada, we fit the categories of being both small in population and large in geography.
Learn More
Additional information about the Pupil-Centered Funding Plan, including explanations and videos, is available through the Nevada Department of Education’s Office of Pupil-Centered Funding.