The Nye County School Board unanimously approved a resolution opposing statewide budget cuts, which include public education funding, at its Feb. 21 meeting.

The funding cuts were mandated by Gov. Jim Gibbons last December after a statewide shortfall in funds was discovered.

More than a simple opposition, however, the resolution also calls for the state to better manage education funds and keep its legislative promises.

"We're asking that money that's collected as taxes that says 'for schools' go to schools," Nye County Superintendent Rob Roberts said.

He was referring to how Nevada allocates property taxes earmarked for education.

The funds accrued for education through property tax in Nevada don't all necessarily end up at schools. In actuality, a per-pupil spending amount is determined by the state legislature, which then allocates funds to the state's 17 school districts based on that amount.

Any leftover money is reabsorbed into the state's general fund for use as the state legislature deems fit.

Going a step further than simply voicing displeasure, the resolution goes on to encourage "the Nevada legislature and governor of the state of Nevada to establish consistent and appropriate revenue streams that will stabilize the funding of education in Nevada at levels to ensure the success and achievement of all the state's children."

The resolution suggests the Department of Administration Budget Office establish a separate account into which all funds collected in the name of education be held in reserve instead of the state's general fund "in order to offset any future shortfalls that may impact education, thereby allowing the state to honor its per-pupil 'guarantee.'"

Due to a statewide shortfall of funds, Gibbons mandated 4.5 percent reductions in all statewide budgets, including public education funding.

To mitigate the adverse effect on students and keep the cuts out of the classroom as much as possible, Nevada's superintendents held a flurry of meetings with the governor, his staff and state budget personnel.

Their request that the majority of the shortage be made up by not funding previously-promised initiatives such as empowerment schools was granted, but for Nye County the cuts still translate into a precious $490,284 being trimmed.

The resolution passed by the board last Thursday spells out the ramifications to the governor in no uncertain terms, tersely reminding his office of the state's already lacking per-pupil spending stature in the process.

"Based upon previous experience from cuts in the 1990s and 2000-2001, Nevada's 17 school districts seldom, if ever, recover from such reductions in basic support, which negatively impacts students, staff and system for decades," the resolution states.

It goes on to remind the governor of an independent study on Nevada's education funding, presented to the state legislature in August 2006, which found public education under-funded by $1.3 billion.

Furthermore, the resolution demands, should the per-pupil appropriations that were established by the 2007 legislative session be reduced as a result of the cuts, then the next biennium calculations for per-pupil spending should be based on the amounts enacted by that legislature prior to the cuts.

And lest the state forget, the resolution includes a reminder of the support received from all the school boards, the Nevada Association of School Superintendents, and the Nevada Association of School Boards for iNVest, a funding and accountability proposal that was supposed to establish a process for increasing student achievement.

Finally, the resolution points out the fact that public schools do not have the option of increasing revenue by raising tuition or levying taxes, and as such they are dependent on the state for their fiscal -- and ultimately educational -- welfare.