The recently issued Clark County Capital Improvement Program overview for Fiscal Years 2027-2031 shows a project expenditure of $5,387,400,000 over its five-year lifetime.
The County will start FY 2027 with an available balance of $2,296,100,000, leaving $3,506,700,000 to be raised across the County’s various funding sources.
Capital improvement projects and spending are broken down across nine different functions the County provides. Those functions and their five-year cost estimates are:
- Public Works: $2.89B;
- Public Safety: $640.5M;
- General Government: $567.4M;
- Airports: $480.3M;
- Culture & Recreation: $431.7M;
- Welfare: $190.5M;
- Hospitals: $118.4M;
- Judicial: $22M, and
- Health: $15.4M.
The County will bring in more than $3.5B needed for the projects and services in the nine category functions through seven primary funding streams. According to the document, the primary sources of capital funding are:
- Intergovernmental Revenues: 36.5%, which reflect federal and state grants and consolidated tax revenues;
- Other Financing Sources: 20.4%, including bond proceeds and transfers from other funds;
- Charges for Services: 18.5%, such as technology fees and parking fees;
- Taxes: 16.9%;
- Miscellaneous: 5.4%, including interest earnings, donations and other private-source contributions, and
- Licenses and Permits: 2.2%, including building permits.
The last category—Fines and Forfeits—is projected at only $900K and totals less than 0.1%.
Much of Clark County’s ability to support the CIP comes from its ability to issue bonds and to transfer monies from the general fund. The bonds, particularly those that fund roads, highways and other infrastructure improvements, are supported by several different taxes, including development taxes, sales taxes and fuel taxes.
Major infrastructure improvements and construction programs are funded by County bonds. Some project types include public works/government buildings, parks and community centers. A full list of the bonds backed or issued by Clark County is available here.
The County also has plans for five bond issuances over FY 2027, all of which are included in the CIP and total $470M. The bonds are planned for:
- Parks Projects: $120M;
- Beltway: $100M;
- Coroner Facility: $100M;
- Strip Resort Corridor: $100M, and
- Facility Improvements: $50M.
Fiscal Year 2027
Not including the beginning fund balance of nearly $2.3B, funding sources highlights for FY 2027 come to nearly $1.29B. Costs by function have been budgeted at roughly $2.46B with a rough breakdown of:
- Public Works: $804.3M;
- General Government: $484.3M;
- Culture & Recreation: $340.4M;
- Airports: $298M;
- Public Safety: $238.6M;
- Welfare: $144.7M;
- Hospitals: $118.4M;
- Judicial: $22.3M, and
- Health: $10.7M.
Capital uses for FY 2027 have increased in eight of the nine function areas compared with the previous CIP for FY 2026-2030. The largest jump year-over-year came in General Government, which increased 50.5%, rising from $537.3M to $808.5M.
The next largest spending bump YoY was for Culture & Recreation, which rose 21.2% to $674.4M. The other functions seeing double-digit percent increases were:
Health was the only function that saw its YoY planned use cost decrease in the CIP from FY 2026 to FY 2027. Health saw a decrease of 10.2%, going down to $37.8M in 2027 from $42.1M in 2026.
