Mr. Rulffes’ math lesson

Is the governor giving local schools the shaft? That's what Walt Rulffes, superintendent of the Clark County School District, argued last week.

With tax revenues coming in at lower-than-expected levels, Gov. Jim Gibbons has asked agencies to prepare budgets 4.5 percent leaner than those passed by the Legislature last year. Because K-12 education is subsidized by the state, school districts also must adjust their spending plans.

But Mr. Rulffes claims that under the governor's proposal, his district will suffer more than just a 4.5 percent hit.

The Legislature, you see, budgeted under the assumption that district enrollment would increase by 11,000 students this year. But when only 6,000 new faces showed up, the state cut its appropriation to Clark County by $90 million to reflect the accurate enrollment figures.

Mr. Rulffes says this amounts to a budget cut itself -- and when coupled with the additional 4.5 percent sought by the governor, his district gets whacked with a 7 percent budget reduction.

In other words, Mr. Rulffes wants credit for students who never materialized.

Mr. Rulffes is a smart man. We'll give him an A for creativity. But let's just hope he won't be giving any math lessons to the district's young charges.