USA Statutes : nevada
Title : Title 34 - EDUCATION
Chapter : CHAPTER 387 - FINANCIAL SUPPORT OF SCHOOL SYSTEM
The State Controller shall, each quarter,
prepare a complete financial report of the State Permanent School Fund. A
copy of this report must be submitted to the State Treasurer and to the
Fiscal Analysis Division of the Legislative Counsel Bureau.
(Added to NRS by 1969, 823; A 1973, 1668; 1977, 349; 1981, 362)
The State Treasurer shall be the legal custodian of all securities
in which the moneys of the State Permanent School Fund are or may
hereafter be invested. He shall be liable on his official bond for their
safekeeping.
[88:32:1956]
All money derived from interest on the State Permanent
School Fund, together with all money derived from other sources provided
by law, must:
1. Be placed in the State Distributive School Account which is
hereby created in the State General Fund; and
2. Except as otherwise provided in NRS 387.528 , be apportioned among the several school
districts and charter schools of this State at the times and in the
manner provided by law.
[91:32:1956]—(NRS A 1977, 231; 1987, 420; 1997, 1857, 2709; 1999,
599 )
1. There is hereby created as a special revenue fund, the Fund for
School Improvement to be administered by the Superintendent of Public
Instruction. The superintendent may accept gifts and grants from any
source for deposit in the Fund. All legislative appropriations, gifts and
grants made to the Fund become a part of the principal of the Fund which
may only be reduced pursuant to subsection 3 or by specific legislative
action.
2. The interest and income earned from the money in the Fund must
be used by the Superintendent to carry out programs of school improvement
identified by the Legislature. No such expenditure may be made unless
authorized by the Legislature or by the Interim Finance Committee if the
Legislature is not in session.
3. The State Board of Examiners may, upon making a determination
that any portion of the principal of the money in the Fund is necessary
to meet existing or future obligations of the State, recommend to the
Interim Finance Committee, or the Senate Committee on Finance and the
Assembly Committee on Ways and Means when the Legislature is in session,
that the amount so needed be transferred from the Fund to the State
General Fund. Upon approval of the appropriate committee or committees,
the money may be so transferred.
(Added to NRS by 1989, 2106; A 1997, 124; 1999, 2838 )—(Substituted in revision for NRS 388.730)
The State Controller shall keep a separate and distinct
account of:
1. The State Permanent School Fund.
2. The interest and income of the State Permanent School Fund.
3. All moneys derived from special appropriations or otherwise for
the support of public schools.
[92:32:1956]
1. Except as otherwise provided in subsection 2 and NRS 387.528
, the State Treasurer shall pay over all
public school money received by him for the support of school districts
only on warrants of the State Controller issued upon the orders of the
Superintendent of Public Instruction in favor of county treasurers. When
endorsed, the orders are valid vouchers in the hands of the State
Controller for the disbursement of public school money.
2. Except as otherwise provided in NRS 387.528 , if the board of trustees of a school district
establishes and administers a separate account pursuant to the provisions
of NRS 354.603 , the State Treasurer
shall pay over to the school district all public school money due the
school district.
3. The State Treasurer shall pay over all public school money
received by him for the support of charter schools only on warrants of
the State Controller issued upon the orders of the Superintendent of
Public Instruction in favor of the charter schools. When endorsed, the
orders are valid vouchers in the hands of the State Controller for the
disbursement of public school money.
[93:32:1956]—(NRS A 1979, 1583; 1981, 362; 1995, 2486; 1997, 1857,
2710; 1999, 599 )
1. No portion of the public school funds or of the money specially
appropriated for the purpose of public schools shall be devoted to any
other object or purpose.
2. No portion of the public school funds shall in any way be
segregated, divided or set apart for the use or benefit of any sectarian
or secular society or association.
[94:32:1956]
1. Except as otherwise provided in this section, each school
district and charter school shall separately account for all money
received for the instruction of and the provision of related services to
pupils with disabilities and gifted and talented pupils described by NRS
388.520 .
2. The separate accounting must include:
(a) The amount of money provided to the school district or charter
school for special education for basic support;
(b) Transfers of money from the general fund of the school district
or charter school needed to balance the special revenue fund; and
(c) The cost of:
(1) Instruction provided by licensed special education
teachers and supporting staff;
(2) Related services, including, but not limited to,
services provided by psychologists, therapists and health-related
personnel;
(3) Transportation of the pupils with disabilities and
gifted and talented pupils to and from school;
(4) The direct supervision of educational and supporting
programs; and
(5) The supplies and equipment needed for providing special
education.
3. Money received from federal sources must be:
(a) Accounted for separately; and
(b) Excluded from the accounting required pursuant to this section.
(Added to NRS by 1993, 1430; A 1995, 574; 1997, 1857)
FEDERAL MONEY
When
administering money received from the Federal Government, the
Superintendent of Public Instruction, the Department or the State Board,
as applicable, shall, to the extent practicable, administer the money in
a manner that is designed to attain the goals of the Legislature
regarding educational reform in this State.
(Added to NRS by 1999, 2925 )
1. The State of Nevada accepts the provisions of, and all of the
money provided by, the Vocational Education Act of 1963, and any
amendments thereof or supplements thereto.
2. In addition to the provisions of subsection 1, the State Board
for Career and Technical Education may accept, and adopt regulations or
establish policies for the disbursement of, money appropriated by any Act
of Congress and apportioned to the State of Nevada for use in connection
with the program for career and technical education.
3. In accepting the benefits of the Acts of Congress referred to
in subsections 1 and 2, the State of Nevada agrees to comply with all of
their provisions and to observe all of their requirements.
4. The State Treasurer is designated custodian of all money
received by the State of Nevada from the appropriations made by the Acts
of Congress referred to in subsections 1 and 2, and he may receive and
provide for the proper custody thereof and make disbursements therefrom
in the manner provided in the Acts and for the purposes therein specified
on warrants of the State Controller issued upon the order of the
Executive Officer of the State Board for Career and Technical Education.
5. On warrants of the State Controller issued upon the order of
the Executive Officer of the State Board for Career and Technical
Education pursuant to regulations or policies of the Board, the State
Treasurer shall also pay out any money appropriated by the State of
Nevada to carry out the provisions of this section.
[95:32:1956]—(NRS A 1957, 212; 1979, 1583; 1985, 811; 2005, 1046
)
1. The State Board may accept and adopt regulations or establish
policies for the disbursement of money appropriated and apportioned to
the State of Nevada, the school districts or the charter schools of the
State of Nevada by the Congress of the United States for purposes of
elementary and secondary education.
2. The Superintendent of Public Instruction shall deposit the
money with the State Treasurer, who shall make disbursements therefrom on
warrants of the State Controller issued upon the order of the
Superintendent of Public Instruction.
3. The State Board, any school district within this State and any
governing body of any charter school in this State may, within the limits
provided in this section, make such applications, agreements and
assurances to the Federal Government, and conduct such programs as may be
required as a condition precedent to the receipt of money appropriated by
any Act of Congress for purposes of elementary and secondary education.
Such an agreement or assurance must not require this State, or a school
district or governing body to provide money above the amount appropriated
or otherwise lawfully available for that purpose.
(Added to NRS by 1965, 711; A 1979, 1584; 1983, 308; 1997, 1858)
PROGRAMS OF NUTRITION
As used in NRS
387.070 to 387.105 , inclusive, “program of nutrition” means a
program under which food is served to or nutritional education and
assistance are provided for children and adults by any public school,
private school or public or private institution on a nonprofit basis,
including any such program for which assistance may be made available out
of money appropriated by the Congress of the United States. The term
includes, but is not limited to, a school lunch program.
[100:32:1956]—(NRS A 1975, 154; 1979, 1584; 1983, 314; 1993, 2878)
1. The State Board of Education may accept and adopt regulations
or establish policies for the disbursement of money appropriated by any
Act of Congress and apportioned to the State of Nevada for use in
connection with programs of nutrition.
2. The Superintendent of Public Instruction shall deposit with the
State Treasurer all money received from the Federal Government or from
other sources for programs of nutrition.
[101:32:1956]—(NRS A 1977, 231; 1979, 1584; 1983, 314; 1993, 2878)
1. The State Board may enter into agreements with any agency of
the Federal Government, any board of trustees of a school district, any
governing body of a charter school or any other entity or person. The
State Board may establish policies and prescribe regulations, authorize
the employment of such personnel and take such other action as it
considers necessary to provide for the establishment, maintenance,
operation and expansion of any program of nutrition operated by a school
district or of any other such program for which state or federal
assistance is provided.
2. The State Treasurer shall disburse federal, state and other
money designated for a program of nutrition on warrants of the State
Controller issued upon the order of the Superintendent of Public
Instruction pursuant to regulations or policies of the State Board.
3. The Superintendent of Public Instruction may:
(a) Give technical advice and assistance to any person or entity in
connection with the establishment and operation of any program of
nutrition.
(b) Assist in training personnel engaged in the operation of any
program of nutrition.
[102:32:1956]—(NRS A 1979, 1585; 1983, 314; 1993, 2878; 1997, 1858)
The board of trustees of each school district
and the governing body of each charter school may:
1. Operate or provide for the operation of programs of nutrition
in the public schools under their jurisdiction.
2. Use therefor money disbursed to them pursuant to the provisions
of NRS 387.070 to 387.105 , inclusive, gifts, donations and other money
received from the sale of food under those programs.
3. Deposit the money in one or more accounts in one or more banks
or credit unions within the State.
4. Contract with respect to food, services, supplies, equipment
and facilities for the operation of the programs.
[104:32:1956]—(NRS A 1963, 79; 1979, 1585; 1983, 315; 1993, 2879;
1997, 1858; 1999, 1489 )
The State Board of Education
may, to the extent that money is available for that purpose, and in
cooperation with other appropriate agencies and organizations:
1. Conduct studies of methods of improving and expanding programs
of nutrition and promoting nutritional education in the public schools.
2. Conduct appraisals of the nutritive benefits of programs of
nutrition.
[106:32:1956]—(NRS A 1979, 1585; 1983, 315; 1993, 2879)
1. To enable the State Board to provide for the establishment,
maintenance, operation and expansion of programs of nutrition, money must
be provided by legislative appropriation from the General Fund as a
budgeted part of the appropriation for the support of the Department and
must be paid out on claims as other claims against the State are paid.
2. In addition to the amounts provided pursuant to subsection 1,
money must be provided by legislative appropriation in an amount that
satisfies the amount required as a matching grant from this State for
participation in the National School Lunch Program, 42 U.S.C. §§ 1751 et
seq., which must be designated as the “Nutrition State Match.” For those
school districts that participate in the National School Lunch Program,
the amount appropriated must be a reduction in the total amount of basic
support calculated for those school districts pursuant to NRS 387.1233
and must be distributed in accordance
with NRS 387.124 . Each school district
receiving money that is designated as a “Nutrition State Match” shall
verify that the money is used to support the National School Lunch
Program in the public schools located within the school district.
[107:32:1956]—(NRS A 1979, 1586; 1983, 315; 1993, 2879; 2005, 1262
)
APPORTIONMENTS AND ALLOWANCES FROM STATE DISTRIBUTIVE SCHOOL ACCOUNT
The Legislature
declares that the proper objective of state financial aid to public
education is to ensure each Nevada child a reasonably equal educational
opportunity. Recognizing wide local variations in wealth and costs per
pupil, this State should supplement local financial ability to whatever
extent necessary in each school district to provide programs of
instruction in both compulsory and elective subjects that offer full
opportunity for every Nevada child to receive the benefit of the purposes
for which public schools are maintained. Therefore the quintessence of
the State’s financial obligation for such programs can be expressed in a
formula partially on a per pupil basis and partially on a per program
basis as: State financial aid to school districts equals the difference
between school district basic support guarantee and local available funds
produced by mandatory taxes minus all the local funds attributable to
pupils who reside in the county but attend a charter school. This formula
is designated the Nevada Plan.
(Added to NRS by 1967, 889; A 1973, 1419; 1997, 1859)
As used in NRS 387.121 to 387.126 ,
inclusive:
1. “Average daily attendance” means the total number of pupils
attending a particular school each day during a period of reporting
divided by the number of days school is in session during that period.
2. “Enrollment” means the count of pupils enrolled in and
scheduled to attend programs of instruction of a school district or a
charter school at a specified time during the school year.
3. “Special education program unit” means an organized unit of
special education and related services which includes full-time services
of persons licensed by the Superintendent of Public Instruction or other
appropriate licensing body, providing a program of instruction in
accordance with minimum standards prescribed by the State Board.
(Added to NRS by 1979, 1582; A 1987, 994; 1991, 1547; 1997, 1859;
1999, 2925 )
For making
the apportionments of the State Distributive School Account in the State
General Fund required by the provisions of this title, the basic support
guarantee per pupil for each school district and the basic support
guarantee for each special education program unit maintained and operated
during at least 9 months of a school year are established by law for each
school year.
(Added to NRS by 1967, 889; A 1969, 337, 1172; 1971, 951; 1973,
1420; 1975, 1373; 1977, 9, 699; 1979, 1586; 1987, 420)
1. The basic support guarantee for any special education program
unit maintained and operated during a period of less than 9 school months
is in the same proportion to the amount established by law for that
school year as the period during which the program unit actually was
maintained and operated is to 9 school months.
2. Any unused allocations for special education program units may
be reallocated to other school districts or charter schools by the
Superintendent of Public Instruction. In such a reallocation, first
priority must be given to special education programs with statewide
implications, and second priority must be given to special education
programs maintained and operated within counties whose allocation is less
than or equal to the amount provided by law. If there are more unused
allocations than necessary to cover programs of first and second priority
but not enough to cover all remaining special education programs eligible
for payment from reallocations, then payment for the remaining programs
must be prorated. If there are more unused allocations than necessary to
cover programs of first priority but not enough to cover all programs of
second priority, then payment for programs of second priority must be
prorated. If unused allocations are not enough to cover all programs of
first priority, then payment for programs of first priority must be
prorated.
3. A school district or a charter school may, after receiving the
approval of the Superintendent of Public Instruction, contract with any
person, state agency or legal entity to provide a special education
program unit for pupils of the district pursuant to NRS 388.440 to 388.520 ,
inclusive.
(Added to NRS by 1979, 1582; A 1993, 2156; 1997, 1859)
1. The count of pupils for apportionment purposes includes all
pupils who are enrolled in programs of instruction of the school
district, including, without limitation, a program of distance education
provided by the school district, or pupils who reside in the county in
which the school district is located and are enrolled in any charter
school, including, without limitation, a program of distance education
provided by a charter school, for:
(a) Pupils in the kindergarten department.
(b) Pupils in grades 1 to 12, inclusive.
(c) Pupils not included under paragraph (a) or (b) who are
receiving special education pursuant to the provisions of NRS 388.440
to 388.520 , inclusive.
(d) Pupils who reside in the county and are enrolled part time in a
program of distance education if an agreement is filed with the
Superintendent of Public Instruction pursuant to NRS 388.854 or 388.858 ,
as applicable.
(e) Children detained in facilities for the detention of children,
alternative programs and juvenile forestry camps receiving instruction
pursuant to the provisions of NRS 388.550 , 388.560 and
388.570 .
(f) Pupils who are enrolled in classes pursuant to subsection 4 of
NRS 386.560 and pupils who are enrolled
in classes pursuant to subsection 5 of NRS 386.580 .
(g) Pupils who are enrolled in classes pursuant to subsection 3 of
NRS 392.070 .
(h) Pupils who are enrolled in classes and taking courses necessary
to receive a high school diploma, excluding those pupils who are included
in paragraphs (d), (f) and (g).
2. The State Board shall establish uniform regulations for
counting enrollment and calculating the average daily attendance of
pupils. In establishing such regulations for the public schools, the
State Board:
(a) Shall divide the school year into 10 school months, each
containing 20 or fewer school days, or its equivalent for those public
schools operating under an alternative schedule authorized pursuant to
NRS 388.090 .
(b) May divide the pupils in grades 1 to 12, inclusive, into
categories composed respectively of those enrolled in elementary schools
and those enrolled in secondary schools.
(c) Shall prohibit the counting of any pupil specified in
subsection 1 more than once.
3. Except as otherwise provided in subsection 4 and NRS 388.700
, the State Board shall establish by
regulation the maximum pupil-teacher ratio in each grade, and for each
subject matter wherever different subjects are taught in separate
classes, for each school district of this State which is consistent with:
(a) The maintenance of an acceptable standard of instruction;
(b) The conditions prevailing in the school district with respect
to the number and distribution of pupils in each grade; and
(c) Methods of instruction used, which may include educational
television, team teaching or new teaching systems or techniques.
Ê If the Superintendent of Public Instruction finds that any school
district is maintaining one or more classes whose pupil-teacher ratio
exceeds the applicable maximum, and unless he finds that the board of
trustees of the school district has made every reasonable effort in good
faith to comply with the applicable standard, he shall, with the approval
of the State Board, reduce the count of pupils for apportionment purposes
by the percentage which the number of pupils attending those classes is
of the total number of pupils in the district, and the State Board may
direct him to withhold the quarterly apportionment entirely.
4. The provisions of subsection 3 do not apply to a charter school
or a program of distance education provided pursuant to NRS 388.820
to 388.874 , inclusive.
(Added to NRS by 1967, 890; A 1969, 444, 1173; 1971, 288; 1973,
1423; 1979, 1586; 1989, 1814, 2105; 1991, 1547; 1993, 2156; 1997, 1860;
1999, 3306 ; 2001, 1483 , 3143 ; 2003, 1136 , 3214 ; 2005, 1667 )
1. Except as otherwise provided in subsection 2, basic support of
each school district must be computed by:
(a) Multiplying the basic support guarantee per pupil established
for that school district for that school year by the sum of:
(1) Six-tenths the count of pupils enrolled in the
kindergarten department on the last day of the first school month of the
school district for the school year, including, without limitation, the
count of pupils who reside in the county and are enrolled in any charter
school on the last day of the first school month of the school district
for the school year.
(2) The count of pupils enrolled in grades 1 to 12,
inclusive, on the last day of the first school month of the school
district for the school year, including, without limitation, the count of
pupils who reside in the county and are enrolled in any charter school on
the last day of the first school month of the school district for the
school year.
(3) The count of pupils not included under subparagraph (1)
or (2) who are enrolled full time in a program of distance education
provided by that school district or a charter school located within that
school district on the last day of the first school month of the school
district for the school year.
(4) The count of pupils who reside in the county and are
enrolled:
(I) In a public school of the school district and are
concurrently enrolled part time in a program of distance education
provided by another school district or a charter school on the last day
of the first school month of the school district for the school year,
expressed as a percentage of the total time services are provided to
those pupils per school day in proportion to the total time services are
provided during a school day to pupils who are counted pursuant to
subparagraph (2).
(II) In a charter school and are concurrently enrolled
part time in a program of distance education provided by a school
district or another charter school on the last day of the first school
month of the school district for the school year, expressed as a
percentage of the total time services are provided to those pupils per
school day in proportion to the total time services are provided during a
school day to pupils who are counted pursuant to subparagraph (2).
(5) The count of pupils not included under subparagraph (1),
(2), (3) or (4), who are receiving special education pursuant to the
provisions of NRS 388.440 to 388.520
, inclusive, on the last day of the
first school month of the school district for the school year, excluding
the count of pupils who have not attained the age of 5 years and who are
receiving special education pursuant to subsection 1 of NRS 388.490
on that day.
(6) Six-tenths the count of pupils who have not attained the
age of 5 years and who are receiving special education pursuant to
subsection 1 of NRS 388.490 on the last
day of the first school month of the school district for the school year.
(7) The count of children detained in facilities for the
detention of children, alternative programs and juvenile forestry camps
receiving instruction pursuant to the provisions of NRS 388.550 , 388.560 and
388.570 on the last day of the first
school month of the school district for the school year.
(8) The count of pupils who are enrolled in classes for at
least one semester pursuant to subsection 4 of NRS 386.560 , subsection 5 of NRS 386.580 or subsection 3 of NRS 392.070 , expressed as a percentage of the total time
services are provided to those pupils per school day in proportion to the
total time services are provided during a school day to pupils who are
counted pursuant to subparagraph (2).
(b) Multiplying the number of special education program units
maintained and operated by the amount per program established for that
school year.
(c) Adding the amounts computed in paragraphs (a) and (b).
2. If the enrollment of pupils in a school district or a charter
school that is located within the school district on the last day of the
first school month of the school district for the school year is less
than the enrollment of pupils in the same school district or charter
school on the last day of the first school month of the school district
for either or both of the immediately preceding 2 school years, the
largest number must be used from among the 3 years for purposes of
apportioning money from the State Distributive School Account to that
school district or charter school pursuant to NRS 387.124 .
3. Pupils who are excused from attendance at examinations or have
completed their work in accordance with the rules of the board of
trustees must be credited with attendance during that period.
4. Pupils who are incarcerated in a facility or institution
operated by the Department of Corrections must not be counted for the
purpose of computing basic support pursuant to this section. The average
daily attendance for such pupils must be reported to the Department of
Education.
5. Pupils who are enrolled in courses which are approved by the
Department as meeting the requirements for an adult to earn a high school
diploma must not be counted for the purpose of computing basic support
pursuant to this section.
(Added to NRS by 1977, 704; A 1979, 1243, 1588; 1981, 299; 1985,
1868; 1987, 135, 1639, 1640; 1989, 1554, 1814, 1816; 1991, 1548; 1993,
2157; 1997, 1861; 1999, 3307 ; 2001, 1484 , 3144 ; 2001 Special Session, 237 ; 2003, 289 , 1137 ; 2005, 1668 )
1. Except as otherwise provided in subsection 2, local funds
available are the sum of:
(a) The amount of one-third of the tax collected pursuant to
subsection 1 of NRS 387.195 for the
school district as certified by the Department of Taxation for the
concurrent school year; and
(b) The proceeds of the local school support tax imposed by chapter
374 of NRS, excluding any amounts required to
be remitted pursuant to NRS 360.850 and
360.855 . The Department of Taxation
shall furnish an estimate of these proceeds to the Superintendent of
Public Instruction on or before July 15 for the fiscal year then begun,
and the Superintendent shall adjust the final apportionment of the
current school year to reflect any difference between the estimate and
actual receipts.
2. The amount computed under subsection 1 that is attributable to
any assessed valuation attributable to the net proceeds of minerals must
be held in reserve and may not be considered as local funds available
until the succeeding fiscal year.
(Added to NRS by 1977, 705; A 1979, 1243, 1588; 1983, 1906; 1999,
2925 ; 2003, 2941 ; 2005, 2080 , 2375 )
Except as otherwise provided in this section and NRS 387.528 :
1. On or before August 1, November 1, February 1 and May 1 of each
year, the Superintendent of Public Instruction shall apportion the State
Distributive School Account in the State General Fund among the several
county school districts and charter schools in amounts approximating
one-fourth of their respective yearly apportionments less any amount set
aside as a reserve. The apportionment to a school district, computed on a
yearly basis, equals the difference between the basic support and the
local funds available pursuant to NRS 387.1235 , minus all the funds attributable to pupils
who reside in the county but attend a charter school and all the funds
attributable to pupils who reside in the county and are enrolled full
time or part time in a program of distance education provided by another
school district or a charter school. No apportionment may be made to a
school district if the amount of the local funds exceeds the amount of
basic support. If an agreement is not filed for a pupil who is enrolled
in a program of distance education as required by NRS 388.854 , the Superintendent of Public Instruction
shall not apportion money for that pupil to the board of trustees of the
school district in which the pupil resides, or the board of trustees or
governing body that provides the program of distance education.
2. Except as otherwise provided in subsection 3, the apportionment
to a charter school, computed on a yearly basis, is equal to the sum of
the basic support per pupil in the county in which the pupil resides plus
the amount of local funds available per pupil pursuant to NRS 387.1235
and all other funds available for
public schools in the county in which the pupil resides minus all the
funds attributable to pupils who are enrolled in the charter school but
are concurrently enrolled part time in a program of distance education
provided by a school district or another charter school. If the
apportionment per pupil to a charter school is more than the amount to be
apportioned to the school district in which a pupil who is enrolled in
the charter school resides, the school district in which the pupil
resides shall pay the difference directly to the charter school.
3. The apportionment to a charter school that is sponsored by the
State Board, computed on a yearly basis, is equal to the sum of the basic
support per pupil in the county in which the pupil resides plus the
amount of local funds available per pupil pursuant to NRS 387.1235 and all other funds available for public
schools in the county in which the pupil resides, minus all funds
attributable to pupils who are enrolled in the charter school but are
concurrently enrolled part time in a program of distance education
provided by a school district or another charter school.
4. In addition to the apportionments made pursuant to this
section, an apportionment must be made to a school district or charter
school that provides a program of distance education for each pupil who
is enrolled part time in the program if an agreement is filed for that
pupil pursuant to NRS 388.854 or
388.858 , as applicable. The amount of
the apportionment must be equal to the percentage of the total time
services are provided to the pupil through the program of distance
education per school day in proportion to the total time services are
provided during a school day to pupils who are counted pursuant to
subparagraph (2) of paragraph (a) of subsection 1 of NRS 387.1233 for the school district in which the pupil
resides.
5. The governing body of a charter school may submit a written
request to the Superintendent of Public Instruction to receive, in the
first year of operation of the charter school, an apportionment 30 days
before the apportionment is required to be made pursuant to subsection 1.
Upon receipt of such a request, the Superintendent of Public Instruction
may make the apportionment 30 days before the apportionment is required
to be made. A charter school may receive all four apportionments in
advance in its first year of operation.
6. The Superintendent of Public Instruction shall apportion, on or
before August 1 of each year, the money designated as the “Nutrition
State Match” pursuant to NRS 387.105 to
those school districts that participate in the National School Lunch
Program, 42 U.S.C. §§ 1751 et seq. The apportionment to a school district
must be directly related to the district’s reimbursements for the Program
as compared with the total amount of reimbursements for all school
districts in this State that participate in the Program.
7. If the State Controller finds that such an action is needed to
maintain the balance in the State General Fund at a level sufficient to
pay the other appropriations from it, he may pay out the apportionments
monthly, each approximately one-twelfth of the yearly apportionment less
any amount set aside as a reserve. If such action is needed, the State
Controller shall submit a report to the Department of Administration and
the Fiscal Analysis Division of the Legislative Counsel Bureau
documenting reasons for the action.
(Added to NRS by 1967, 890; A 1969, 1174; 1971, 519; 1973, 1424;
1975, 1376, 1741; 1977, 701; 1979, 1588; 1983, 1907; 1987, 420; 1993,
1430; 1995, 2486; 1997, 1862, 2710; 1999, 599 , 3308 ; 2001, 3145 ; 2005, 1262 , 2413 )
1. The first apportionment based on an estimated number of pupils
and special education program units and succeeding apportionments are
subject to adjustment from time to time as the need therefor may appear.
2. The apportionments to a school district may be adjusted during
a fiscal year by the Department of Education, upon approval by the State
Board of Examiners and the Interim Finance Committee, if the Department
of Taxation and the county assessor in the county in which the school
district is located certify to the Department of Education that the
school district will not receive the tax levied pursuant to subsection 1
of NRS 387.195 on property of the
Federal Government located within the county if:
(a) The leasehold interest, possessory interest, beneficial
interest or beneficial use of the property is subject to taxation
pursuant to NRS 361.157 and 361.159
and one or more lessees or users of the
property are delinquent in paying the tax; and
(b) The total amount of tax owed but not paid for the fiscal year
by any such lessees and users is at least 5 percent of the proceeds that
the school district would have received from the tax levied pursuant to
subsection 1 of NRS 387.195 .
Ê If a lessee or user pays the tax owed after the school district’s
apportionment has been increased in accordance with the provisions of
this subsection to compensate for the tax owed, the school district shall
repay to the State Distributive School Account in the State General Fund
an amount equal to the tax received from the lessee or user for the year
in which the school district received an increased apportionment, not to
exceed the increase in apportionments made to the school district
pursuant to this subsection.
3. On or before August 1 of each year, the board of trustees of a
school district shall provide to the Department, in a format prescribed
by the Department, the count of pupils calculated pursuant to
subparagraph (8) of paragraph (a) of subsection 1 of NRS 387.1233 who completed at least one semester during
the immediately preceding school year. The count of pupils submitted to
the Department must be included in the final adjustment computed pursuant
to subsection 4.
4. A final adjustment for each school district and charter school
must be computed as soon as practicable following the close of the school
year, but not later than August 25. The final computation must be based
upon the actual counts of pupils required to be made for the computation
of basic support and the limits upon the support of special education
programs, except that for any year when the total enrollment of pupils
and children in a school district or a charter school located within the
school district described in paragraphs (a), (b), (c) and (e) of
subsection 1 of NRS 387.123 is greater
on the last day of any school month of the school district after the
second school month of the school district and the increase in enrollment
shows at least:
(a) A 3-percent gain, basic support as computed from first-month
enrollment for the school district or charter school must be increased by
2 percent.
(b) A 6-percent gain, basic support as computed from first-month
enrollment for the school district or charter school must be increased by
an additional 2 percent.
5. If the final computation of apportionment for any school
district or charter school exceeds the actual amount paid to the school
district or charter school during the school year, the additional amount
due must be paid before September 1. If the final computation of
apportionment for any school district or charter school is less than the
actual amount paid to the school district or charter school during the
school year, the difference must be repaid to the State Distributive
School Account in the State General Fund by the school district or
charter school before September 25.
(Added to NRS by 1977, 705; A 1983, 1907; 1987, 420; 1995, 2487;
1997, 1862, 2825; 1999, 608 , 609 , 3309 ; 2001, 3147 )
1. The board of trustees of any school district in this state
whose estimated receipts from all sources provided by this chapter and
chapter 374 of NRS are less than the total
estimated receipts from these sources in the final approved budget for
the fiscal year, and which cannot therefore provide a minimum program of
education and meet its contract obligations, may apply for emergency
financial assistance from the State Distributive School Account in the
State General Fund.
2. The application must be made to the State Board of Education in
the form prescribed by the Superintendent of Public Instruction, and in
accordance with guidelines for evaluating needs for emergency financial
assistance as established by the State Board of Education.
3. Before acting on any such application, the State Board of
Education and State Board of Examiners, jointly, shall determine the
difference between the total amount of money appropriated and authorized
for expenditure during the current biennium from the State Distributive
School Account in the State General Fund and the total amount of money
estimated to be payable from that Fund during the biennium, and shall
make no distribution in excess of that difference.
4. The State Board of Education shall review each application and
shall by resolution find the least amount of additional money, if any,
which it deems necessary to enable the board of trustees of the applying
school district to provide a minimum educational program and meet its
irreducible contract obligations. In making this determination, the State
Board of Education shall consider also the amount available in the State
Distributive School Account in the State General Fund and the anticipated
amount of future applications, so that no deserving school district will
be wholly denied relief. Any money allocated by the State Board of
Education under this section may not exceed, when added to all other
estimated resources, the total estimated receipts in the final approved
budget of the applying school district for the fiscal year.
5. If the State Board of Education finds that emergency assistance
should be granted to an applying school district, it shall transmit its
resolution finding the amount to the State Board of Examiners, along with
a report of its then current estimate of the total requirements to be
paid from the State Distributive School Account in the State General Fund
during the then current fiscal year.
6. The State Board of Examiners shall independently review each
resolution so transmitted by the State Board of Education, may require
the submission of such additional justification as it deems necessary,
and shall find by resolution the amount of emergency assistance, if any,
to be granted. The Board may defer, and subsequently grant or deny, any
part of a request. Any emergency assistance granted by the State Board of
Examiners may not exceed, when added to all other estimated resources,
the total estimated receipts in the final approved budget of the applying
school district for the fiscal year.
7. The State Board of Examiners shall transmit one copy of its
finding to the State Board of Education and one copy to the State
Controller. A claim pursuant to a grant of emergency assistance must be
paid from the State Distributive School Account in the State General Fund
as other claims against the State are paid.
8. Money received by a school district pursuant to a grant of
relief may be expended only in accordance with the approved budget of
that school district for the fiscal year for which the grant is made. No
formal action to incorporate the money so received in the approved budget
is required, but the receipts must be reported as other receipts are
reported and explained in a footnote as medium-term obligations are
explained.
9. The State Board of Education shall transmit to the Legislature
a report of each grant of emergency assistance paid pursuant to this
section.
(Added to NRS by 1977, 705; A 1981, 300, 498, 500; 1987, 421; 1997,
557)
The Superintendent of
Public Instruction may in his discretion and shall when so directed by
the State Board verify by independent audit or other suitable examination
the reports of enrollment and daily attendance submitted by any school
district or charter school for apportionment purposes.
(Added to NRS by 1967, 891; A 1979, 1589; 1997, 1863)
SOURCES AND USE OF MONEY BY COUNTY SCHOOL DISTRICTS
1. There is hereby created in each county treasury a fund to be
designated as the county school district fund, except as otherwise
provided in subsection 2.
2. All money received by the county treasurer under the provisions
of NRS 387.175 may be transferred to a
separate account established and administered by the board of trustees of
the county school district under the provisions of NRS 354.603 .
[122:32:1956]—(NRS A 1971, 1346; 1975, 1809; 1979, 545, 1589; 1981,
686, 1771)
The county
school district fund is composed of:
1. All local taxes for the maintenance and operation of public
schools.
2. All money received from the Federal Government for the
maintenance and operation of public schools.
3. Apportionments by this State as provided in NRS 387.124 .
4. Any other receipts, including gifts, for the operation and
maintenance of the public schools in the county school district.
[123:32:1956]—(NRS A 1961, 42; 1963, 431; 1967, 892; 1979, 1589;
1997, 1863)
1. There is hereby created in each county treasury or in a
separate account, if established under NRS 354.603 , a fund to be designated as the county school
district buildings and sites fund.
2. The county school district buildings and sites fund shall be
composed of:
(a) Receipts from the rentals and sales of school property.
(b) Gifts to the school district for any or all of the purposes
enumerated in NRS 387.335 .
(c) All moneys received from the Federal Government for the
construction of school facilities.
3. Moneys in the county school district buildings and sites fund
may be expended by the board of trustees, notwithstanding such
expenditures have not been budgeted in accordance with law, only for the
purposes enumerated in NRS 387.335 , and
no others.
(Added to NRS by 1963, 431; A 1971, 1347; 1975, 1809)
The board of trustees
of each county school district shall pay all moneys received by it for
school purposes into the county treasury at the end of each month to be
placed to the credit of the county school district fund or the county
school district buildings and sites fund as provided for in this chapter,
except when the board of trustees of a county school district has elected
to establish and administer a separate account under the provisions of
NRS 354.603 .
[124:32:1956]—(NRS A 1965, 324; 1971, 1347; 1975, 1809)
1. Except as otherwise provided in subsection 2 and NRS 387.528
, all school money due each county
school district must be paid over by the State Treasurer to the county
treasurer on August 1, November 1, February 1 and May 1 of each year or
as soon thereafter as the county treasurer may apply for it, upon the
warrant of the State Controller drawn in conformity with the
apportionment of the Superintendent of Public Instruction as provided in
NRS 387.124 .
2. Except as otherwise provided in NRS 387.528 , if the board of trustees of a school district
establishes and administers a separate account pursuant to the provisions
of NRS 354.603 , all school money due
that school district must be paid over by the State Treasurer to the
school district on August 1, November 1, February 1 and May 1 of each
year or as soon thereafter as the school district may apply for it, upon
the warrant of the State Controller drawn in conformity with the
apportionment of the Superintendent of Public Instruction as provided in
NRS 387.124 .
3. No county school district may receive any portion of the public
school money unless that school district has complied with the provisions
of this title and regulations adopted pursuant thereto.
4. Except as otherwise provided in this subsection, all school
money due each charter school must be paid over by the State Treasurer to
the governing body of the charter school on August 1, November 1,
February 1 and May 1 of each year or as soon thereafter as the governing
body may apply for it, upon the warrant of the State Controller drawn in
conformity with the apportionment of the Superintendent of Public
Instruction as provided in NRS 387.124 .
If the Superintendent of Public Instruction has approved, pursuant to
subsection 5 of NRS 387.124 , a request
for payment of an apportionment 30 days before the apportionment is
otherwise required to be made, the money due to the charter school must
be paid by the State Treasurer to the governing body of the charter
school on July 1, October 1, January 1 or April 1, as applicable.
[125:32:1956]—(NRS A 1967, 196, 892; 1979, 1589; 1995, 2487; 1997,
1863, 2710; 1999, 599 , 3310 ; 2001, 3148 )
1. Each board of county commissioners shall levy a tax of 75 cents
on each $100 of assessed valuation of taxable property within the county
for the support of the public schools within the county school district.
2. The tax collected pursuant to subsection 1 on any assessed
valuation attributable to the net proceeds of minerals must not be
considered as available to pay liabilities of the fiscal year in which
the tax is collected but must be deferred for use in the subsequent
fiscal year. The annual budget for the school district must only consider
as an available source the tax on the net proceeds of minerals which was
collected in the prior year.
3. In addition to any tax levied in accordance with subsection 1,
each board of county commissioners shall levy a tax for the payment of
interest and redemption of outstanding bonds of the county school
district.
4. The tax collected pursuant to subsection 1 and any interest
earned from the investment of the proceeds of that tax must be credited
to the county’s school district fund.
5. The tax collected pursuant to subsection 3 and any interest
earned from the investment of the proceeds of that tax must be credited
to the county school district’s debt service fund.
[127:32:1956]—(NRS A 1979, 1244; 1981, 301; 1983, 1635, 1950; 1987,
639; 1999, 2925 )
1. Upon the approval of a majority of the registered voters of a
county voting upon the question, the board of county commissioners shall,
in addition to any taxes levied in accordance with NRS 387.195 , levy a tax of no more than 2 cents on each
$100 of assessed valuation of taxable property within the county for
enhancing the safety and security of the public schools within the county
school district. Such a tax may not be levied after the fiscal year
1996-97 and the duration of any tax so levied must expire by limitation
on June 30, 1997.
2. The tax collected pursuant to subsection 1 and any interest
earned from the investment of the proceeds of that tax:
(a) Must be credited to the county’s school district fund.
(b) Must be accounted for separately in the fund.
(c) Must not be considered in the negotiation of the salaries and
benefits of persons employed by the school district, unless they are
employed by the school district primarily to provide for the safety and
security of a public school.
(d) Must not be considered in the determination of the amount of
state support for the school district, or in any way affect the amount of
that support.
3. A school district in which a tax is imposed pursuant to this
section shall not reduce the amount it spends from other sources for the
safety and security of the public schools in the district below the
amount it spent for that purpose in the fiscal year during which the
ballot question is approved by the voters. The school district may use
the proceeds of a tax imposed pursuant to this section only to provide
additional necessary revenue for that purpose.
4. A school district in which a tax is imposed pursuant to this
section shall submit a report on its use of the proceeds of the tax to
the Director of the Legislative Counsel Bureau on or before January 15,
1995, for transmittal to the Legislature for its review.
(Added to NRS by 1991, 901; A 1993, 2257)
1. Subject to the limitations set forth in NRS 387.206 and 387.207 ,
money on deposit in the county school district fund or in a separate
account, if the board of trustees of a school district has elected to
establish such an account pursuant to the provisions of NRS 354.603
, must be used for:
(a) Maintenance and operation of the public schools controlled by
the county school district.
(b) Payment of premiums for Nevada industrial insurance.
(c) Rent of schoolhouses.
(d) Construction, furnishing or rental of teacherages, when
approved by the Superintendent of Public Instruction.
(e) Transportation of pupils, including the purchase of new buses.
(f) Programs of nutrition, if such expenditures do not curtail the
established school program or make it necessary to shorten the school
term, and each pupil furnished lunch whose parent or guardian is
financially able so to do pays at least the actual cost of the lunch.
(g) Membership fees, dues and contributions to an interscholastic
activities association.
(h) Repayment of a loan made from the State Permanent School Fund
pursuant to NRS 387.526 .
2. Subject to the limitations set forth in NRS 387.206 and 387.207 ,
money on deposit in the county school district fund, or in a separate
account, if the board of trustees of a school district has elected to
establish such an account pursuant to the provisions of NRS 354.603
, when available, may be used for:
(a) Purchase of sites for school facilities.
(b) Purchase of buildings for school use.
(c) Repair and construction of buildings for school use.
[129:32:1956]—(NRS A 1971, 1347; 1973, 317; 1975, 1810; 1983, 315;
1989, 689; 1993, 2879; 1997, 1864, 2711; 1999, 599 , 1358 ; 2003, 20th Special Session, 202 )
1. On or before July 1 of each year, the Department, in
consultation with the Budget Division of the Department of Administration
and the Fiscal Analysis Division of the Legislative Counsel Bureau, shall
develop or revise, as applicable, a formula for determining the minimum
amount of money that each school district is required to expend each
fiscal year for textbooks, instructional supplies and instructional
hardware. The formula must be used only to develop expenditure
requirements and must not be used to alter the distribution of money for
basic support to school districts.
2. Upon approval of the formula pursuant to subsection 1, the
Department shall provide written notice to each school district within
the first 30 days of each fiscal year that sets forth the required
minimum combined amount of money that the school district must expend for
textbooks, instructional supplies and instructional hardware for that
fiscal year.
3. On or before January 1 of each year, the Department shall
determine whether each school district has expended, during the
immediately preceding fiscal year, the required minimum amount of money
set forth in the notice provided pursuant to subsection 2. In making this
determination, the Department shall use the report submitted by the
school district pursuant to NRS 387.303 .
4. Except as otherwise provided in subsection 5, if the Department
determines that a school district has not expended the required minimum
amount of money set forth in the notice provided pursuant to subsection
2, a reduction must be made from the basic support allocation otherwise
payable to that school district in an amount that is equal to the
difference between the actual combined expenditure for textbooks,
instructional supplies and instructional hardware and the minimum
required combined expenditure set forth in the notice provided pursuant
to subsection 2. A reduction in the amount of the basic support
allocation pursuant to this subsection:
(a) Does not reduce the amount that the school district is required
to expend on textbooks, instructional supplies and instructional hardware
in the current fiscal year; and
(b) Must not exceed the amount of basic support that was provided
to the school district for the fiscal year in which the minimum
expenditure amount was not satisfied.
5. If the actual enrollment of pupils in a school district is less
than the enrollment included in the projections used in the school
district’s biennial budget submitted pursuant to NRS 387.303 , the required expenditure for textbooks,
instructional supplies and instructional hardware pursuant to this
section must be reduced proportionately.
(Added to NRS by 2003, 20th Special Session, 202 )
1. Except as otherwise provided in this section, in each school
year a school district shall spend for library books and software for
computers an amount of money, expressed as an amount per pupil, that is
at least equal to the average of the total amount of money that was
expended per year by the school district for those items in the
immediately preceding 3 years.
2. Except as otherwise provided in this section, in each school
year a school district shall spend for the purchase of equipment relating
to instruction, including, without limitation, equipment for
telecommunications and for the purchase of equipment relating to the
transportation of pupils, an amount of money, expressed as an amount per
pupil, that is at least equal to the average of the total amount of money
that was expended per year by the school district for those items in the
immediately preceding 3 years.
3. Except as otherwise provided in this section, in each school
year a school district shall spend for the maintenance and repair of
equipment, vehicles, and buildings and facilities an amount of money,
expressed as an amount per pupil, that is at least equal to the average
of the total amount of money that was expended per year by the school
district for those items in the immediately preceding 3 years, excluding
any amount of money derived from the proceeds of bonds.
4. A school district may satisfy the expenditures required by
subsections 1, 2 and 3 if the school district spends an aggregate amount
of money for all the items identified in those subsections that is at
least equal to the average of the total amount of money expended by the
school district per year for all those items in the immediately preceding
3 years.
5. A school district is not required to satisfy the expenditures
required by this section for a school year in which:
(a) The total number of pupils who are enrolled in public schools
within the school district has declined from the immediately preceding
school year; or
(b) The total revenue available in the general fund of the school
district has declined from the immediately preceding school year.
(Added to NRS by 1999, 1357 ; A 2003, 20th Special Session, 203 )
Except when the board of
trustees of a county school district elects to establish a separate
account under the provisions of NRS 354.603 , each county treasurer shall:
1. Receive and hold as a special deposit all public school moneys,
whether received by him from the State Treasurer or raised by the county
for the benefit of the public schools, or from any other source, and keep
separate accounts thereof and of their disbursements.
2. Pay over all public school moneys received by him only on
warrants of the county auditor, issued upon orders of the board of
trustees of the county school district. All orders issued in accordance
with law by the board of trustees shall be valid vouchers in the hands of
the county auditors for warrants drawn upon such orders.
[131:32:1956]—(NRS A 1971, 1348; 1975, 1810)
1. If any county treasurer or county auditor fails or neglects to
perform the duties required of him by NRS 354.603 and 387.210 ,
he shall forfeit for the benefit of the county school district fund the
sum of $100 from his official compensation.
2. Upon notification by the Superintendent of Public Instruction
of such a failure or neglect on the part of the county treasurer or
county auditor, the board of county commissioners shall deduct $100 from
his official compensation and shall place the money to the credit of the
county school district fund.
[133:32:1956]—(NRS A 1971, 1348; 1993, 216)
No tax collector or county
treasurer shall receive any fees or compensation whatever for collecting,
receiving, keeping, transporting or disbursing any public school moneys.
[134:32:1956]
BUDGETS; FINANCIAL ACCOUNTABILITY; SHORT-TERM FINANCING; EXPENDITURES
Boards of trustees of county
school districts shall prepare budgets of the amounts of money estimated
to be necessary to pay the expenses of conducting the public business of
the school districts as provided in chapter 354 of NRS.
[149:32:1956]—(NRS A 1971, 522)
1. Not later than November 10 of each year, the board of trustees
of each school district shall submit to the Superintendent of Public
Instruction and the Department of Taxation a report which includes the
following information:
(a) For each fund within the school district, including, without
limitation, the school district’s general fund and any special revenue
fund which receives state money, the total number and salaries of
licensed and nonlicensed persons whose salaries are paid from the fund
and who are employed by the school district in full-time positions or in
part-time positions added together to represent full-time positions.
Information must be provided for the current school year based upon the
school district’s final budget, including any amendments and
augmentations thereto, and for the preceding school year. An employee
must be categorized as filling an instructional, administrative,
instructional support or other position.
(b) The count of pupils computed pursuant to paragraph (a) of
subsection 1 of NRS 387.1233 .
(c) The school district’s actual expenditures in the fiscal year
immediately preceding the report.
(d) The school district’s proposed expenditures for the current
fiscal year.
(e) The schedule of salaries for licensed employees in the current
school year and a statement of whether the negotiations regarding
salaries for the current school year have been completed. If the
negotiations have not been completed at the time the schedule of salaries
is submitted, the board of trustees shall submit a supplemental report to
the Superintendent of Public Instruction upon completion of negotiations
or the determination of an arbitrator concerning the negotiations that
includes the schedule of salaries agreed to or required by the arbitrator.
(f) The number of teachers who received an increase in salary
pursuant to subsection 2 of NRS 391.160
for the current and preceding fiscal years. If the board of trustees is
required to pay an increase in salary retroactively pursuant to
subsection 2 of NRS 391.160 , the board
of trustees shall submit a supplemental report to the Superintendent of
Public Instruction not later than February 15 of the year in which the
retroactive payment was made that includes the number of teachers to whom
an increase in salary was paid retroactively.
(g) The number of employees eligible for health insurance within
the school district for the current and preceding fiscal years and the
amount paid for health insurance for each such employee during those
years.
(h) The rates for fringe benefits, excluding health insurance, paid
by the school district for its licensed employees in the preceding and
current fiscal years.
(i) The amount paid for extra duties, supervision of
extracurricular activities and supplemental pay and the number of
employees receiving that pay in the preceding and current fiscal years.
(j) The expenditures from the account created pursuant to
subsection 3 of NRS 179.1187 . The
report must indicate the total amount received by the district in the
preceding fiscal year, and the specific amount spent on books and
computer hardware and software for each grade level in the district.
2. On or before November 25 of each year, the Superintendent of
Public Instruction shall submit to the Department of Administration and
the Fiscal Analysis Division of the Legislative Counsel Bureau, in a
format approved by the Director of the Department of Administration, a
compilation of the reports made by each school district pursuant to
subsection 1.
3. The Superintendent of Public Instruction shall, in the
compilation required by subsection 2, reconcile the revenues and
expenditures of the school districts with the apportionment received by
those districts from the State Distributive School Account for the
preceding year.
(Added to NRS by 1979, 1582; A 1991, 1549; 1993, 1431, 2158; 1995,
574, 1898, 2819; 1997, 2704, 2705; 1999, 1036 ; 2001, 876 , 1485 , 1493 ; 2001 Special Session, 172 , 186 )
The Department shall:
1. Conduct an annual audit of the count of pupils for
apportionment purposes reported by each school district pursuant to NRS
387.123 and the data reported by each
school district pursuant to NRS 388.710
that is used to measure the effectiveness of the implementation of a plan
developed by each school district to reduce the pupil-teacher ratio as
required by NRS 388.720 .
2. Review each school district’s report of the annual audit
conducted by a public accountant as required by NRS 354.624 , and the annual report prepared by each
district as required by NRS 387.303 ,
and report the findings of the review to the State Board and the
Legislative Committee on Education, with any recommendations for
legislation, revisions to regulations or training needed by school
district employees. The report by the Department must identify school
districts which failed to comply with any statutes or administrative
regulations of this State or which had any:
(a) Long-term obligations in excess of the general obligation debt
limit;
(b) Deficit fund balances or retained earnings in any fund;
(c) Deficit cash balances in any fund;
(d) Variances of more than 10 percent between total general fund
revenues and budgeted general fund revenues; or
(e) Variances of more than 10 percent between total actual general
fund expenditures and budgeted total general fund expenditures.
3. In preparing its biennial budgetary request for the State
Distributive School Account, consult with the superintendent of schools
of each school district or a person designated by the superintendent.
4. Provide, in consultation with the Budget Division of the
Department of Administration and the Fiscal Analysis Division of the
Legislative Counsel Bureau, training to the financial officers of school
districts in matters relating to financial accountability.
(Added to NRS by 1999, 2924 ; A 2005, 2161 )
If the ending balance of the general fund of a
school district has declined for 3 consecutive years, the school district
shall submit to the Committee on Local Government Finance created
pursuant to NRS 354.105 a written
explanation of the cause of the decline.
(Added to NRS by 1999, 1358 ; A 2001, 1827 )
A medium-term obligation for
the purpose of meeting a great necessity may be authorized by the board
of trustees of a school district in the manner provided in chapter 350
of NRS.
[150:32:1956]—(NRS A 1973, 18; 1995, 1827)
1. Except as otherwise provided by the board of trustees, the
clerk of the board shall draw all orders for the payment of money
belonging to the school district. The orders must be listed on cumulative
voucher sheets.
2. The board of trustees shall prescribe the procedures by which
the orders must be approved and the cumulative voucher sheets signed. The
procedures must provide:
(a) That the approval of the board of trustees is required before
orders are paid unless a payment must be expedited for the school
district to:
(1) Receive a discount or other savings which is related to
the timeliness of payment;
(2) Avoid a service charge or other cost which is related to
the timeliness of payment; or
(3) Abide by a purchase order, contract or other order for
payment which has been approved by the board of trustees at a public
meeting.
(b) For ratification by the board of trustees at its next regularly
scheduled meeting of any payment that is made without the approval of the
board pursuant to an exception set forth in paragraph (a).
3. When the orders have been approved and the cumulative voucher
sheets have been signed in accordance with such procedures, the orders
are valid vouchers in the hands of the county auditor for him to issue
warrants on the county treasurer to be paid out of money belonging to the
school district.
4. No order in favor of the board of trustees or any member
thereof, except for salaries as authorized by NRS 386.320 , authorized travel expenses and subsistence of
trustees or for services of any trustee as clerk of the board, may be
drawn.
5. No order for salary for any teacher may be drawn unless the
teacher is included in the directory of teachers supplied to the clerk of
the board of trustees pursuant to the provisions of NRS 391.045 .
6. An order drawn by a clerk of a board of trustees pursuant to
subsection 1 is void if not presented for payment within 1 year after the
date of issuance.
7. Any order remaining unpaid after the expiration of 1 year,
whether outstanding or uncalled for in the office of the county auditor,
must be cancelled by the county auditor, who shall immediately notify the
county treasurer of the cancellation. The county treasurer shall not pay
a warrant presented for payment more than 1 year after the date of
issuance of such an order. This subsection does not apply if the board of
trustees establishes and administers a separate account pursuant to NRS
354.603 .
[151:32:1956]—(NRS A 1959, 262; 1961, 41; 1967, 816; 1969, 127;
1971, 117; 1979, 1590; 1993, 423, 1189; 1995, 1737)
1. Every order drawn by the clerk of the board of trustees of a
school district must be accompanied by an itemized statement of the
purpose or purposes for which the order is issued, and a true copy of an
itemized invoice drawn by the person, association, firm or corporation in
whose favor the order is drawn. The statement and a true copy of the
invoice must be filed in the office of the county auditor and is subject
to inspection by the Superintendent of Public Instruction. Statements and
invoices shall be kept on file until ordered destroyed by the
Superintendent.
2. No order for the payment of money of any school district may be
issued by the clerk of the board of trustees unless there is in the
county treasury, to the credit of the school district, a sum of money
equal to the full amount for which the order is issued, and available for
the purpose of the order.
3. If the clerk of any board of trustees draws any order for the
payment of school money in violation of law, the members of the board of
trustees are jointly and severally liable for the amount of the order.
[152:32:1956]—(NRS A 1959, 27, 803; 1979, 1591)
If a county auditor refuses to
allow any order of the board of trustees for the payment of school
district moneys, in whole or in part, he shall immediately return such
order to the board with a statement of, and his reasons for, rejection
endorsed on the order.
(Added to NRS by 1961, 41)
1. Any travel by trustees of the school district, other than as
provided for in NRS 386.290 , required
for the transaction of official business of the school district shall
first be authorized by the board of trustees. When such travel is
authorized, trustees of the school district shall receive the travel
expenses and per diem allowances authorized by law for state officers.
2. Claims for travel expenses and per diem allowances authorized
in subsection 1 shall be presented and allowed as provided by law for
other claims against the school district.
(Added to NRS by 1963, 608)
1. During each quarter of each school year, the clerk of the board
of trustees of a county school district shall cause to be published a
list of expenditures of the county school district made during the
previous quarter school year. The published list of expenditures shall be
in the form prescribed by the Superintendent of Public Instruction.
2. The publication required by subsection 1 shall be printed in
some newspaper published and of general circulation in the county the
boundaries of which are conterminous with the boundaries of the county
school district.
3. The newspaper described in subsection 2 must possess the
qualifications prescribed in chapter 238 of
NRS.
4. If no qualified newspaper is published within a county, then
the required publication shall be printed in some qualified newspaper
printed in the State of Nevada and having a general circulation within
the county.
[153:32:1956]—(NRS A 1957, 189; 1971, 523; 1979, 1591)
No action can be maintained against any board of trustees upon any bill
not presented for payment to the board of trustees within 6 months of the
time when the bill was incurred.
[154:32:1956]
FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER PROJECTS
Fund for Capital Projects
1. The board of trustees of each school district shall establish a
fund for capital projects for the purposes set forth in subsection 1 of
NRS 387.335 . The money in the fund for
capital projects may be transferred to the debt service fund to pay the
cost of the school district’s debt service.
2. The board of trustees may accumulate money in the fund for
capital projects for a period not to exceed 20 years.
3. That portion of the governmental services tax whose allocation
to the school district pursuant to NRS 482.181 is based on the amount of the property tax
levy attributable to its debt service must be deposited in the county
treasury to the credit of the fund established under subsection 1 or the
school district’s debt service fund.
4. No money in the fund for capital projects at the end of the
fiscal year may revert to the county school district fund, nor may the
money be a surplus for any other purpose than those specified in
subsection 1.
5. The proceeds of the taxes deposited in the fund for capital
projects pursuant to NRS 244.3354 ,
268.0962 and 375.070 may be pledged to the payment of the principal
and interest on bonds or other obligations issued for one or more of the
purposes set forth in NRS 387.335 . The
proceeds of such taxes so pledged may be treated as pledged revenues for
the purposes of subsection 3 of NRS 350.020 , and the board of trustees of a school
district may issue bonds for those purposes in accordance with the
provisions of chapter 350 of NRS.
[147:32:1956]—(NRS A 1971, 522; 1979, 1590; 1981, 1545; 1983, 1635;
1985, 143; 1987, 1320; 1993, 110; 1997, 2454; 2001, 306 ; 2001 Special Session, 140 , 159 )
1. Upon the approval of a majority of the registered voters of a
county voting upon the question at a general or special election, the
board of county commissioners in each county with a school district whose
enrollment is fewer than 25,000 pupils may levy a tax which, when
combined with any tax imposed pursuant to NRS 387.3287 , is not more than 75 cents on each $100 of
assessed valuation of taxable property within the county. The question
submitted to the registered voters must contain the rate of the proposed
additional property tax, stated in dollars and cents per $100 assessed
valuation, the purpose of the proposed additional property tax, the
duration of the proposed additional property tax and an estimate
established by the board of trustees of the increase in the amount of
property taxes that an owner of a new home with a fair market value of
$100,000 will pay per year as a result of the passage of the question.
The duration may not exceed 20 years.
2. Upon the approval of a majority of the registered voters of a
county voting upon the question at a general or special election, the
board of county commissioners in each county with a school district whose
enrollment is 25,000 pupils or more may levy a tax which, when combined
with any tax imposed pursuant to NRS 387.3287 , is not more than 50 cents on each $100 of
assessed valuation of taxable property within the county. The question
submitted to the registered voters must contain the rate of the proposed
additional property tax, stated in dollars and cents per $100 assessed
valuation, the purpose of the proposed additional property tax, the
duration of the proposed additional property tax and an estimate
established by the board of trustees of the increase in the amount of
property taxes that an owner of a new home with a fair market value of
$100,000 will pay per year as a result of the passage of the question.
The duration may not exceed 20 years.
3. Any money collected pursuant to this section must be deposited
in the county treasury to the credit of the fund for capital projects to
be held and, except as otherwise provided in NRS 387.3287 , to be expended in the same manner as other
money deposited in that fund.
4. A special election may be held:
(a) At any time, including, without limitation, on the date of a
primary city election or a primary state election if the board of
trustees of the school district determines, by a unanimous vote, that an
emergency exists; or
(b) On the first Tuesday after the first Monday in June of an
odd-numbered year.
5. The determination made by the board of trustees pursuant to
subsection 4 that an emergency exists is conclusive unless it is shown
that the board of trustees acted with fraud or a gross abuse of
discretion. An action to challenge the determination made by the board of
trustees must be commenced within 15 days after the determination made by
board of trustees is final. As used in this subsection, “emergency” means
an unexpected occurrence or combination of occurrences that requires
immediate action by the board of trustees of the school district to
prevent or mitigate a substantial financial loss to the school district
or to enable the board of trustees to provide an essential service.
(Added to NRS by 1983, 1634; A 1985, 144; 1987, 1320; 1989, 681;
1991, 2207; 1995, 369; 1999, 1084 ; 2001, 604 )
1. The Committee on Local Government Finance shall annually
provide to each county clerk and district attorney:
(a) Forms for submitting a ballot question to the registered voters
of a county for the imposition of an additional property tax pursuant to
NRS 387.3285 ; and
(b) Examples of past ballot questions for the imposition of an
additional property tax.
2. The county clerk or district attorney may make these forms and
examples available to the general public.
(Added to NRS by 1999, 1084 )
1. Except as otherwise provided in subsections 4 and 5, upon the
approval of a majority of the registered voters of a county voting upon
the question, the board of county commissioners in each county may levy a
separate tax pursuant to the provisions and subject to the limitations of
NRS 387.3285 .
2. Money raised pursuant to this section must be deposited in the
county treasury to the credit of the fund for capital projects and must
be maintained in a separate budgetary account for the replacement of
capital assets. All interest and income earned on the money in the
account must be credited to the account. Except as otherwise provided in
subsection 3, money in the account must only be expended for the
renovation or replacement of depreciating capital assets of the county
school district.
3. Money raised pursuant to this section may be expended for the
construction of new buildings for schools to accommodate community growth
if the expenditure is approved by a majority of the registered voters of
the county voting upon the question. An expenditure proposed pursuant to
the provisions of this subsection must be submitted as a separate
question to the voters on the ballot at a primary, general or special
election.
4. The replacement value of the capital assets of a county school
district must be determined by the board of trustees of the county school
district before any property tax is levied pursuant to subsection 1. The
replacement value may be redetermined before July 1 of each year to
become effective for the purposes of this section on the first day of the
next fiscal year.
5. The property tax authorized in subsection 1 may not be imposed
or collected if the account for the replacement of capital assets
contains revenue in an amount equal to or more than 30 percent of the
replacement value of the capital assets of the county school district.
(Added to NRS by 1989, 680; A 1999, 1085 )
Tax on Residential Construction
As used in NRS 387.331 :
1. “Apartment house” means a building arranged in several suites
of connecting rooms, each suite designed for independent housekeeping,
but with certain typical mechanical conveniences, such as
air-conditioning, heat, light or elevator services shared in common by
all families occupying the building.
2. “Lot for a mobile home” means any area or tract of land
designated, designed or used for the occupancy of a mobile home. A
“mobile home” is a vehicle without motive power designed or equipped for
living purposes and to carry property or passengers wholly on its own
structure and to be drawn by a motor vehicle.
3. “Residential dwelling unit” means a building or a portion of a
building planned, designed or used as a residence for one family only,
living independently of other families or persons, and having its own
bathroom and housekeeping facilities included in the unit.
(Added to NRS by 1979, 1287)
1. The tax on residential construction authorized by this section
is a specified amount which must be the same for each:
(a) Lot for a mobile home;
(b) Residential dwelling unit; and
(c) Suite in an apartment house,
Ê imposed on the privilege of constructing apartment houses and
residential dwelling units and developing lots for mobile homes.
2. The board of trustees of any school district whose population
is less than 50,000 may request that the board of county commissioners of
the county in which the school district is located impose a tax on
residential construction in the school district to construct, remodel and
make additions to school buildings. Whenever the board of trustees takes
that action, it shall notify the board of county commissioners and shall
specify the areas of the county to be served by the buildings to be
erected or enlarged.
3. If the board of county commissioners decides that the tax
should be imposed, it shall notify the Nevada Tax Commission. If the
Commission approves, the board of county commissioners may then impose
the tax, whose specified amount must not exceed $1,600.
4. The board shall collect the tax so imposed, in the areas of the
county to which it applies, and may require that administrative costs,
not to exceed 1 percent, be paid from the amount collected.
5. The money collected must be deposited with the county treasurer
in the school district’s fund for capital projects to be held and
expended in the same manner as other money deposited in that fund.
(Added to NRS by 1979, 1287; A 1983, 1635; 1989, 1924; 1997, 2358;
2001, 1987 )
The Nevada Tax Commission shall, every 4 years after it has approved the
imposition of a tax on residential construction in a particular county or
area of a county, review the need for the tax under the circumstances
existing at the time of the review. If the Commission finds that the tax
is no longer needed, it shall so inform the board of county commissioners
of that county, who shall repeal the tax as of the end of the current
fiscal year.
(Added to NRS by 1979, 1288)
Fund to Assist School Districts in Financing Capital Improvements
1. The Fund to Assist School Districts in Financing Capital
Improvements is hereby created in the State Treasury, to be administered
by the Director of the Department of Administration. All money received
and held by the State Treasurer for the purpose of the Fund must be
deposited in the Fund.
2. The Director of the Department of Administration may accept
gifts and grants from any source for deposit in the Fund.
3. The money in the Fund must be invested as the money in other
state funds is invested. All interest and income earned on the money in
the Fund must be credited to the Fund.
4. Claims against the Fund must be paid as other claims against
the State are paid.
(Added to NRS by 1999, 3218 )
1. The board of trustees of a school district may apply to the
Director of the Department of Administration for a grant of money from
the Fund created pursuant to NRS 387.333 on a form provided by the Director of the
Department of Administration. The application must be accompanied by
proof that the following emergency conditions exist within the school
district:
(a) The assessed valuation of the taxable property in the county in
which the school district is located is declining and all other resources
available to the school district for financing capital improvements are
diminishing;
(b) The combined ad valorem tax rate of the county is at the limit
imposed by NRS 361.453 ; and
(c) At least:
(1) One building that is located on the grounds of a school
within the school district has been condemned;
(2) One of the facilities that is located on the grounds of
a school within the school district is unsuitable for use as a result of:
(I) Structural defects;
(II) Barriers to accessibility; or
(III) Hazards to life, health or safety, including,
without limitation, environmental hazards and the operation of the
facility in an unsafe manner; or
(3) One of the facilities that is located on the grounds of
a school within the school district is in such a condition that the cost
of renovating the facility would exceed 40 percent of the cost of
constructing a new facility.
2. Upon receipt of an application submitted pursuant to subsection
1, the Director of the Department of Administration shall forward the
application to the:
(a) Department of Taxation to determine whether or not:
(1) The application satisfies the showing of proof required
pursuant to paragraphs (a) and (b) of subsection 1; and
(2) The board of county commissioners in the county in which
the school district is located has imposed a tax of more than one-eighth
of 1 percent pursuant to NRS 377B.100 ;
(b) State Public Works Board to determine whether the application
satisfies the showing of proof required pursuant to paragraph (c) of
subsection 1; and
(c) Department of Education for informational purposes.
3. The Department of Taxation and the State Public Works Board
shall submit written statements of their determinations pursuant to
subsection 2 regarding an application to the Director of the Department
of Administration. Upon receipt of such statements, the Director shall
submit the application accompanied by the written statements from the
Department of Taxation and State Public Works Board to the State Board of
Examiners for approval.
4. The Director of the Department of Administration shall make
grants from the Fund created pursuant to NRS 387.333 based upon the need of each school district
whose application is approved by the State Board of Examiners.
5. The Director of the Department of Administration shall adopt
regulations that prescribe the annual deadline for submission of an
application to the Director of the Department of Administration by a
school district that desires to receive a grant of money from the Fund.
(Added to NRS by 1999, 3218 )
Issuance of Bonds
[Effective
through June 30, 2007.]
1. The board of trustees of a county school district may issue its
general obligations to raise money for the following purposes, and no
others:
(a) Construction, design or purchase of new buildings for schools,
including, but not limited to, teacherages, dormitories, dining halls,
gymnasiums and stadiums.
(b) Enlarging, remodeling, repairing or replacing existing
buildings or grounds for schools, including, but not limited to,
teacherages, dormitories, dining halls, gymnasiums and stadiums.
(c) Acquiring sites for building schools, or additional real
property for necessary purposes related to schools, including, but not
limited to, playgrounds, athletic fields and sites for stadiums.
(d) Paying expenses relating to the acquisition of school
facilities which have been leased by a school district pursuant to NRS
393.080 .
(e) Purchasing necessary furniture and equipment for schools,
including, without limitation, equipment used in educating pupils,
furniture for school buildings and equipment used for the transportation
of pupils. If money from the issuance of general obligations is used to
purchase furniture and equipment to replace existing furniture and
equipment, and that existing furniture and equipment subsequently is
sold, the proceeds from the sale must be applied toward the retirement of
those obligations. If equipment used for the transportation of pupils is
purchased pursuant to this paragraph, only the following equipment may be
purchased:
(1) Motor vehicles that use biodiesel, compressed natural
gas or a similar fuel formulated to reduce emissions from the amount of
emissions produced from traditional fuels such as gasoline and diesel
fuel;
(2) Equipment to retrofit motor vehicles to use biodiesel,
compressed natural gas or a similar fuel formulated to reduce emissions
from the amount of emissions produced from traditional fuels such as
gasoline and diesel fuel; or
(3) Equipment for the transportation, storage or dispensing
of biodiesel, compressed natural gas or similar fuels formulated to
reduce emissions from the amount of emissions produced from traditional
fuels such as gasoline and diesel fuel.
2. Any one or more of the purposes enumerated in subsection 1 may,
by order of the board of trustees entered in its minutes, be united and
voted upon as one single proposition.
3. Any question submitted pursuant to this section and any
question submitted pursuant to NRS 387.3285 may, by order of the board of trustees
entered in its minutes, be united and voted upon as a single proposition.
4. If a school district issues general obligations to:
(a) Replace existing buildings or grounds for schools, as set forth
in paragraph (b) of subsection 1; or
(b) Purchase equipment used in educating pupils, furniture for
school buildings or equipment used for the transportation of pupils, as
set forth in paragraph (e) of subsection 1,
Ê the school district shall prepare an annual written report that
describes the purposes for which the proceeds of the bonds were used in
the immediately preceding year. The school district shall, on or before
October 1 of each year, submit the report to the Department and maintain
a copy of the report for inspection by the general public.
5. As used in this section, “biodiesel” has the meaning ascribed
to it in 42 U.S.C. § 13220.
[155:32:1956]—(NRS A 1971, 2119; 1975, 870; 1981, 961; 1985, 144;
1989, 681; 1997, 2455; 2001, 2333 ; 2003, 2136 , 2137 )
[Effective July 1,
2007.]
1. The board of trustees of a county school district may issue its
general obligations to raise money for the following purposes, and no
others:
(a) Construction, design or purchase of new buildings for schools,
including, but not limited to, teacherages, dormitories, dining halls,
gymnasiums and stadiums.
(b) Enlarging, remodeling or repairing existing buildings or
grounds for schools, including, but not limited to, teacherages,
dormitories, dining halls, gymnasiums and stadiums.
(c) Acquiring sites for building schools, or additional real
property for necessary purposes related to schools, including, but not
limited to, playgrounds, athletic fields and sites for stadiums.
(d) Paying expenses relating to the acquisition of school
facilities which have been leased by a school district pursuant to NRS
393.080 .
(e) Purchasing necessary furniture and equipment for schools. If
money from the issuance of general obligations is used to purchase
furniture and equipment to replace existing furniture and equipment, and
that existing furniture and equipment subsequently is sold, the proceeds
from the sale must be applied toward the retirement of those obligations.
2. Any one or more of the purposes enumerated in subsection 1 may,
by order of the board of trustees entered in its minutes, be united and
voted upon as one single proposition.
3. Any question submitted pursuant to this section and any
question submitted pursuant to NRS 387.3285 may, by order of the board of trustees
entered in its minutes, be united and voted upon as a single proposition.
[155:32:1956]—(NRS A 1971, 2119; 1975, 870; 1981, 961; 1985, 144;
1989, 681; 1997, 2455; 2001, 2333 ; 2003, 2136 , 2137 , effective July 1, 2007)
The total bonded indebtedness of a county school district must
at no time exceed an amount equal to 15 percent of the total of the last
assessed valuation of taxable property, excluding motor vehicles,
situated within the county school district.
[168:32:1956]—(NRS A 1963, 347; 1979, 1592; 1989, 1882; 1995, 179)
1. Whenever a county is abolished as provided in Section 36 of
Article IV of the Constitution of the State of Nevada and NRS 243.420
to 243.455 , inclusive, the county school district whose
boundaries are conterminous with the boundaries of the county abolished
shall, by such action, also be abolished.
2. When all of the territory of an abolished county is included
within the territory of an existing county, the territory of the
abolished county school district shall be included within the county
school district whose boundaries are conterminous with the boundaries of
the existing county.
3. When all of the territory of an abolished county is included
within the territory of two or more existing counties, the territory of
the abolished county school district shall be included within the
territory of the county school districts whose boundaries are
conterminous with the boundaries of the existing counties.
4. When a portion of a county is detached and annexed to another
county, that portion so detached and annexed shall become a part of the
county school district whose boundaries are conterminous with the
boundaries of the county to which the portion is annexed.
5. When territory is taken from one county school district and
annexed to another, the territory becomes liable to taxation for the
bonded indebtedness of the district to which it is annexed.
6. The State Board of Education shall, by order entered on its
minutes, within 60 days after the changes, determine what proportion of
the outstanding bonded indebtedness of the county school district, from
which territory was taken, was incurred for the acquisition or
improvement of school sites, buildings or fixtures situated in the
territory transferred. The district to which the territory was annexed
shall thereupon become liable for the proportion of the indebtedness so
determined.
[190:32:1956]
Guarantee of Bonds With Money From State Permanent School Fund
As used in NRS 387.513
to 387.528 , inclusive, unless the context otherwise
requires, “Executive Director” means the Executive Director of the
Department of Taxation.
(Added to NRS by 1997, 2707; A 1999, 599 )
1. The board of trustees of a school district may apply to the
State Treasurer for a guarantee agreement whereby money in the State
Permanent School Fund is used to guarantee the payment of the debt
service on bonds that the school district will issue. The amount of the
guarantee for bonds of each school district outstanding at any one time
must not exceed $25,000,000.
2. The application must be on a form prescribed by the State
Treasurer. The State Treasurer shall develop the form in consultation
with the Executive Director.
3. Medium-term obligations entered into pursuant to the provisions
of NRS 350.087 to 350.095 , inclusive, are not eligible for guarantee
pursuant to NRS 387.513 to 387.528
, inclusive.
4. Upon receipt of an application for a guarantee agreement from a
school district, the State Treasurer shall provide a copy of the
application and any supporting documentation to the Executive Director.
As soon as practicable after receipt of a copy of an application, the
Executive Director shall investigate the ability of the school district
to make timely payments on the debt service of the bonds for which the
guarantee is requested. The Executive Director shall submit a written
report of his investigation to the State Board of Finance indicating his
opinion as to whether the school district has the ability to make timely
payments on the debt service of the bonds.
(Added to NRS by 1997, 2707; A 1999, 599 ; 2001, 2334 )
The State Treasurer may enter into a guarantee
agreement if:
1. The report submitted by the Executive Director indicates that a
school district has the ability to make timely payments on the debt
service of the bonds;
2. The State Board of Finance approves the report submitted by the
Executive Director; and
3. The State Treasurer has determined that the amount of bonds to
be guaranteed under the agreement, in addition to the total amount of
outstanding bonds guaranteed pursuant to NRS 387.513 to 387.528 ,
inclusive, does not exceed the limitation established by subsection 1 of
NRS 387.522 .
(Added to NRS by 1997, 2707; A 1999, 599 )
1. The total amount of outstanding bonds guaranteed pursuant to
NRS 387.513 to 387.528 , inclusive, must not exceed:
(a) Two hundred fifty percent of the lower of the cost or fair
market value of the assets in the State Permanent School Fund;
(b) A percentage of the lower of the cost or fair market value of
the assets in the State Permanent School Fund specified for this purpose
by section 148 of the Internal Revenue Code of 1986, 26 U.S.C. § 148, or
regulations adopted pursuant to that section; or
(c) A percentage of the lower of the cost or fair market value of
the assets in the State Permanent School Fund certified by the State
Treasurer as the percentage used to determine the maximum amount of bonds
that may be guaranteed pursuant to NRS 387.513 to 387.528 ,
inclusive,
Ê whichever is less.
2. A certification by the State Treasurer pursuant to paragraph
(c) of subsection 1 shall be deemed a pledge by this state that, at the
time a guarantee agreement is entered into, the total amount of bonds
that are guaranteed pursuant to NRS 387.513 to 387.528 ,
inclusive, will not exceed the percentage certified by the State
Treasurer pursuant to paragraph (c) of subsection 1.
(Added to NRS by 1997, 2708; A 1999, 599 )
1. A guarantee agreement entered into pursuant to NRS 387.519
must:
(a) Require the board of trustees of the school district to appoint
the State Treasurer, or a commercial bank designated by the State
Treasurer, as paying agent for the debt service on the bonds;
(b) Specify the number of days before a payment on the debt service
of the bonds is due that the paying agent must receive the payment from
the school district;
(c) Require the board of trustees of the school district to deposit
the amount of money due for each payment with the paying agent within the
period specified by paragraph (b);
(d) Require that if the school district is unable to make a
payment, the board of trustees of the school district or the
superintendent of schools of the district shall provide written notice to
the State Treasurer at least 60 days before the payment is due;
(e) If a loan is made to a school district pursuant to NRS 387.526
, require the board of trustees of the
school district to repay the loan as provided by NRS 387.528 ;
(f) Be signed by the State Treasurer and the president of the board
of trustees of the school district; and
(g) Be approved by a resolution of the State Board of Finance and
the board of trustees of the school district.
2. A guarantee agreement may include such other provisions as the
State Treasurer determines necessary.
(Added to NRS by 1997, 2708; A 1999, 599 )
1. If a school district fails to make a timely payment on the debt
service of bonds that are guaranteed pursuant to the provisions of NRS
387.513 to 387.528 , inclusive, the State Treasurer shall:
(a) Withdraw from the State Permanent School Fund the amount of
money due for the payment on the debt service;
(b) Make the payment on the debt service; and
(c) Report the payment to the Executive Director.
2. The amount of money withdrawn pursuant to subsection 1 shall be
deemed a loan to the school district from the State Permanent School
Fund. The State Treasurer shall determine the rate of interest on the
loan, which must not exceed 1 percent above the average rate of interest
yielded on investments in the State Permanent School Fund on the date
that the loan is made. A loan that is made to a school district pursuant
to this subsection is a special obligation of the school district and is
payable only from the sources specified in NRS 387.528 .
3. A school district that receives a loan pursuant to this section
shall not:
(a) Include the loan as a general obligation of the school district
when determining any limit on the debt of the school district.
(b) Unless the school district obtains the written approval of the
Executive Director, for the period during which the loan is unpaid, enter
into any medium-term obligations or installment-purchase agreement
pursuant to the provisions of NRS 350.087 to 350.095 ,
inclusive, or otherwise borrow money.
4. If the Executive Director receives notice that a loan has been
made pursuant to this section, he shall proceed pursuant to the
provisions of NRS 354.685 .
(Added to NRS by 1997, 2708; A 1999, 599 ; 2001, 2335 )
1. If a loan is made from the State Permanent School Fund pursuant
to NRS 387.526 , the loan must be repaid
by the school district from the money that is available to the school
district to pay the debt service on the bonds that are guaranteed
pursuant to the provisions of NRS 387.513 to 387.528 ,
inclusive, unless payment from that money would cause the school district
to default on other outstanding bonds, medium-term obligations or
installment-purchase agreements entered into pursuant to the provisions
of NRS 350.087 to 350.095 , inclusive.
2. If the school district is not able to repay fully the loan,
including any accrued interest, in a timely manner pursuant to subsection
1 or by any other lawful means, the State Treasurer shall withhold the
payments of money that would otherwise be distributed to the school
district from:
(a) The interest earned on the State Permanent School Fund that is
distributed among the various school districts;
(b) Distributions of the local school support tax, which must be
transferred by the State Controller upon notification by the State
Treasurer; and
(c) Distributions from the State Distributive School Account,
Ê until the loan is repaid, including any accrued interest on the loan.
The State Treasurer shall apply the money first to the interest on the
loan and, when the interest is paid in full, then to the balance. When
the interest and balance on the loan are repaid, the State Treasurer
shall resume making the distributions that would otherwise be due to the
school district.
(Added to NRS by 1997, 2709; A 1999, 599 ; 2001, 2335 )
Joint Facilities and Projects
1. Notwithstanding the provisions of any other law, the boards of
trustees of county school districts are authorized and empowered to
acquire any or all of the facilities or projects specified in subsection
1 of NRS 387.335 jointly, as money may
be made available therefor, including, but not limited to, proceeds of
bonds issued pursuant to this chapter.
2. Subject to the provisions of NRS 387.541 , each such county school district, acting by
and through its board of trustees, is authorized and empowered, in its
name and upon its behalf, to issue the school district’s negotiable,
coupon, general obligation bonds for defraying all or any part of the
cost of the facility or project.
(Added to NRS by 1971, 527; A 1997, 2455)
1. Bonds of any such county school district for the joint facility
must not be issued unless:
(a) The bonds are approved by the debt management commission of the
particular county pursuant to NRS 350.011 to 350.0165 , inclusive; and
(b) The registered voters of each of the county school districts
approve a proposal for the issuance of the bonds of the particular county
school district pursuant to the provisions of this chapter.
2. If proposals for the issuance of each school district’s general
obligation bonds carry as provided in subsection 1, each school district,
acting by and through its board of trustees, for the purpose of defraying
all or any part of the cost of the joint facility or project, may borrow
money and otherwise become obligated in the total authorized principal
amount, and may issue within 6 years after the date of the election
authorizing the issue, bonds and other securities of the county school
district constituting its general obligations to evidence obligations, in
accordance with the Local Government Securities Law.
3. This section does not prevent any county school district from
funding, refunding or reissuing at any time any securities of the county
school district pertaining to the facility or project as provided in the
Local Government Securities Law, except as therein limited.
(Added to NRS by 1971, 527; A 1985, 286; 1995, 772)
1. Subject to any contractual provisions between the county school
districts, such county school districts hereby are jointly and severally
authorized and empowered to:
(a) Operate and maintain the facility or project upon its
completion;
(b) Extend, better, alter, reconstruct, repair and otherwise
improve the facility or project;
(c) Equip and reequip the facility or project;
(d) Sell, lease, exchange, transfer, assign or otherwise dispose of
property pertaining to the facility or project which no longer is
necessary or desirable for use in connection therewith;
(e) Insure or provide for public liability insurance, property
damage insurance and other insurance for the facility or project, or any
part thereof, or any activity in connection therewith, against such risks
and hazards as either or both county school districts may deem advisable;
(f) Receive, control, invest and order the expenditure of any and
all moneys and funds pertaining to the facility or project;
(g) Arrange or contract for the furnishing by any person or agency,
public or private, of services, privileges, works or facilities for, or
in connection with, the facility, and to assign, reassign and transfer
any personnel of either county school district for the performance of
duties in connection with the facility or project;
(h) Make available for temporary use or otherwise dispose of any
machinery, equipment, facilities and other property for the facility or
project;
(i) Make and keep records in connection with the facility or
project;
(j) Arbitrate any differences arising in connection with the
facility or project;
(k) Commence, defend, conduct, terminate by settlement or
otherwise, and otherwise participate in any litigation or other court,
judicial or quasi-judicial action, by suit, action, mandamus or other
proceedings, concerning the facility or project;
(l) Use for or in connection with the facility or project moneys,
land and other real and personal property legally available therefor of
either county school district not originally acquired therefor;
(m) Levy and collect from year to year for use for or in connection
with the facility or project general (ad valorem) property taxes in the
manner provided by law, including but not necessarily limited to the
payment of indebtedness incurred therefor;
(n) Budget and appropriate, and each county school district is
hereby required and directed to budget and appropriate, from time to
time, general (ad valorem) tax proceeds and other revenues legally
available therefor to pay all obligations arising from the exercise of
any powers herein granted as such obligations shall accrue and become due;
(o) Make contracts and execute all instruments necessary or
convenient, including but not limited to contracts with the Federal
Government and the State;
(p) Acquire any construction work, improvement or improvements of
any nature in connection with the facility or project in the manner
provided by law;
(q) Prescribe and enforce reasonable rules and regulations for the
use of the facility or project;
(r) Provide for an agency, by any agreement authorized in NRS
387.531 to 387.591 , inclusive, to administer or execute that or
any collateral agreement, which agency may be one of the parties to the
agreement, or a commission or board constituted pursuant to the agreement;
(s) Provide that any such agency shall possess the common power
specified in the agreement, and may exercise it in the manner or
according to the method provided in the agreement, but such power is
subject to the restrictions upon the manner of exercising the power of
any one of the contracting parties as designated by the agreement;
(t) Continue any agreement herein authorized for a definite term
not exceeding 50 years, or until rescinded or terminated, which agreement
may provide for the method by which it may be rescinded or terminated by
any party;
(u) Exercise all or any part or combination of the powers herein
granted; and
(v) Do and perform any and all other acts and things necessary,
convenient, desirable or appropriate to carry out the provisions of NRS
387.531 to 387.591 , inclusive; and to have and exercise all
rights and powers necessary or incidental to or implied from the specific
powers granted in NRS 387.531 to
387.591 , inclusive.
2. The specific powers in subsection 1 shall not be considered as
a limitation upon any power necessary, convenient, desirable or
appropriate to carry out the purposes and intent of NRS 387.531 to 387.591 ,
inclusive.
(Added to NRS by 1971, 527)
County school
districts may from time to time enter into agreements, short-term and
long-term, but not exceeding a term of 50 years, with each other
concerning the facility or project, including without limitation:
1. Agreements concerning any power granted to either or both by
NRS 387.531 to 387.591 , inclusive, the exercise of such powers, and
conditions and limitations thereupon.
2. A contract allocating a portion of the facilities or project to
the exclusive use and control of any party thereto.
3. A contract concerning the construction and equipment of the
joint facility or project, the plans and specifications therefor, and the
work and materials incidental thereto, including without limitation the
acquisition or improvement of the site therefor, or both.
4. A contract for the ownership, care, custody, control,
improvement, operation and maintenance of the facility or project after
its acquisition and for defraying expenses incurred therefor.
5. A contract concerning the appointment of personnel for the
facility or project.
6. A contract providing for rules, regulations and orders for the
use by the public, and charges, if any, therefor.
7. A contract for the allocation between the county school
districts of the total utilization of the facility or project, the method
of effecting such allocation, and delineating the rights, if any, of
leasing any space in the facility or project and any facilities
pertaining thereto, and the manner in which any real property, equipment,
and other personal property shall be disposed of during or at the end of
any contract term in the absence of subsequent agreement thereabout.
8. A contract concerning the maintenance of records of and for the
facility or project, the termination of the joint operation and
maintenance of the facility or project, and other legal, financial and
administrative arrangements to effect the joint operation and maintenance
of the facility or project and its disposal in an orderly and equitable
manner.
(Added to NRS by 1971, 529)
All of the powers, privileges,
immunities and rights, exemptions from laws and rules, all retirement,
relief, disability, industrial insurance and other benefits which apply
to the activity of officers, agents or employees of the county school
district employing them when performing their respective functions within
the territorial limits of such political subdivision shall apply to them
to the same degree and extent while engaged in the performance of any of
their functions and duties, extraterritorially or otherwise, pursuant to
any contract made under the provisions of NRS 387.531 to 387.591 ,
inclusive, or otherwise, in connection with the facility or project and
any activity pertaining thereto.
(Added to NRS by 1971, 530)
The exercise of any power authorized
in NRS 387.531 to 387.591 , inclusive, upon behalf of any county school
district by its board of trustees has been determined, and is hereby
declared, to effect a public purpose; and the facility or project, as
authorized shall effect a public purpose.
(Added to NRS by 1971, 530)
1. NRS 387.531 to 387.591 , inclusive, being necessary to secure and
preserve the public health, safety, convenience and welfare, shall be
liberally construed to effect their purpose.
2. Nothing contained in NRS 387.531 to 387.591 ,
inclusive, shall be construed as preventing the exercise of any power
granted to either such county school district or any officer, agent or
employee thereof, by any other law.
(Added to NRS by 1971, 530)
REVIEW OF SCHOOL DISTRICTS BASED UPON FINANCIAL MANAGEMENT PRINCIPLES
As used in NRS
387.602 to 387.644 , inclusive, “management principles” means the
financial management principles set forth in NRS 387.622 .
(Added to NRS by 2005, 2439 )
[Replaced in revision by NRS 387.800 .]
The
provisions of NRS 387.602 to 387.644
, inclusive, apply only to the extent
that money is made available by the Legislature to carry out the
provisions of those sections. The Legislative Counsel Bureau may accept
gifts, grants and other sources of money to provide financial assistance
in expanding the number of school districts selected for reviews pursuant
to NRS 387.602 to 387.644 , inclusive.
(Added to NRS by 2005, 2439 )
1. Except as otherwise provided in NRS 387.607 , each school district must undergo a review
pursuant to NRS 387.602 to 387.644
, inclusive, every 6 years unless the
school district is granted an exemption from a review pursuant to NRS
387.631 or 387.639 . The reviews must be conducted in
even-numbered years to ensure compliance with the deadlines set forth in
NRS 387.602 to 387.644 , inclusive.
2. To ensure compliance with subsection 1, the Legislative Auditor
shall, on or before February 1 of each odd-numbered year, submit a
written list to the Director of the Legislative Counsel Bureau for
transmission to the Legislature identifying each school district that the
Legislative Auditor recommends for review in the next even-numbered year.
The Legislature may, by concurrent resolution, accept the recommendations
of the Legislative Auditor or revise the recommendations of the
Legislative Auditor and select each school district to be reviewed in the
next even-numbered year.
3. If a concurrent resolution is adopted pursuant to subsection 2,
the Legislative Auditor shall, on or before September 1 after adoption of
the resolution, issue a request for proposals, in accordance with any
applicable procedures of the Legislative Counsel Bureau, for a qualified,
independent consultant to conduct a review of each school district
selected for a review. A consultant:
(a) Must be located outside this State and have previous experience
with auditing school districts or otherwise reviewing school districts
based upon the management principles;
(b) Must possess expertise and knowledge about the management
principles;
(c) Must be capable of performing the requirements of NRS 387.602
to 387.644 , inclusive, with integrity, objectivity and
independence; and
(d) Must not be regularly engaged with or doing business with a
school district in this State.
4. The Legislative Auditor shall ensure that the request for
proposals includes, without limitation:
(a) The scope of the review, which must include an evaluation and
determination of whether the school district is successfully carrying out
the management principles;
(b) A requirement that the consultant adhere to a standardized
format for each review that it conducts, including, without limitation, a
standard and consistent format for presentation of the data, information
and results of each review; and
(c) A requirement that the consultant include on the team that will
conduct the review at least one person who has experience with auditing
school districts or otherwise reviewing school districts in accordance
with the management principles.
5. The Legislative Auditor shall review the proposals of
applicants and prepare a list of those applicants that, in the
determination of the Legislative Auditor, are the most qualified and
capable of performing the requirements of NRS 387.602 to 387.644 ,
inclusive, with a ranking provided for each applicant. On or before
November 15, the Legislative Auditor shall submit his list and rankings
of qualified applicants to the State Board. On or before January 1 of the
even-numbered year in which the review will be conducted, the State Board
shall select a consultant from the list submitted by the Legislative
Auditor. Upon selection by the State Board, the Legislative Counsel
Bureau shall prepare a written agreement between the Bureau and the
consultant in accordance with any applicable procedures of the Bureau.
The consultant shall commence the review of each school district selected
for a review not later than February 1.
6. The State Board is responsible for monitoring the performance
of the consultant and authorizing payments to the consultant. Upon
authorization of the State Board, the Legislative Counsel Bureau shall
make the payments to the consultant. The oversight committee established
pursuant to NRS 387.618 shall assist
the State Board in monitoring the performance of the consultant.
7. If a school district is selected for a review, the board of
trustees of the school district shall conduct a self-assessment at least
60 days before the commencement of the review by the consultant. The
self-assessment must include a review of the areas prescribed in
subsection 2 of NRS 387.622 based upon
the management principles. The results of the self-assessment must be
submitted to the Department for transmission to the consultant not later
than the date on which the review is commenced. The consultant shall use
the self-assessment in the review of the school district.
(Added to NRS by 2005, 2439 )
1. If a school district is selected for a review, an oversight
committee must be established to assist the consultant in the process of
the review for that school district. Each oversight committee must
consist of:
(a) One member of the general public, appointed by the Speaker of
the Assembly;
(b) One member of the general public, appointed by the Majority
Leader of the Senate;
(c) One member of the State Board, appointed by the President of
the State Board;
(d) One member of the board of trustees of the school district,
appointed by the president of that board;
(e) One member of a parent-teacher association located within the
school district who has at least one child enrolled in a public school
within the district, appointed by the Governor;
(f) One representative of:
(1) The Nevada State Education Association, appointed by the
President of that Association; or
(2) At the discretion of the President of the Nevada State
Education Association, one representative of a recognized employee
organization representing licensed educational personnel within the
school district, appointed by a designated representative of that
employee organization; and
(g) One school administrator who is employed by the school district
to provide administrative service at an individual school and not to
provide service at the district level, appointed by the President of the
Nevada Association of School Administrators.
2. An oversight committee established pursuant to subsection 1
shall monitor the progress of the consultant in conducting the review in
accordance with NRS 387.602 to 687.644
, inclusive, including, without limitation, requesting
periodic reports from the consultant on the status of the evaluation.
(Added to NRS by 2005, 2440 )
1. Each school district selected for a review must be evaluated to
determine whether the school district is successfully carrying out the
following financial management principles:
(a) Establishes and carries out policies, procedures and internal
controls to process business transactions efficiently;
(b) Uses cost-efficient measures to assess operations on a regular
basis;
(c) Carries out measures to improve services and reduce costs;
(d) Maximizes the efficiency of money expended for public schools
and ensures that resources are safeguarded;
(e) Structures its organization and staff in a manner that provides
efficiency and excellence in the delivery of a public education;
(f) Establishes benchmarks for productivity and performance;
(g) Makes financial planning and budgeting decisions in a manner
that is linked to the priorities of the school district, including,
without limitation, the performance of pupils;
(h) Uses options for financing debt in a manner that provides for
maximum efficiency;
(i) Invests proceeds from bonds and operating resources to earn an
appropriate and comparable rate of return; and
(j) Uses debt management and investment policies in a manner that
is representative of current market and risk profiles.
2. Each school district selected for a review must be evaluated
based upon the management principles set forth in subsection 1 in each of
the following areas:
(a) Financial management;
(b) Facilities management, including, without limitation, the plan
for funding the rebuilding of older schools and the programs of
preventative maintenance;
(c) Personnel management;
(d) District organization, including, without limitation, an
evaluation of the efficiency and cost-effectiveness of the management
structure of the school district to identify possible measures for
cost-savings;
(e) Employee health plans and health plans for retired employees;
(f) Transportation, including, without limitation, an evaluation of
whether the school district ensures the safe and efficient transportation
of pupils;
(g) Alignment with the needs and expectations of the public,
including, without limitation, surveys of the residents of the community;
(h) Effective delivery of educational services and programs; and
(i) Any other area that, in the professional judgment and expertise
of the consultant, warrants a review based upon the management principles.
3. In addition to the areas required to be reviewed pursuant to
subsection 2, if a particular school within a school district that is
selected for a review receives a sum of money for the purpose of
providing education to pupils and the specific use of that money is
otherwise within the sole discretion of the school, the consultant may:
(a) Review the manner by which decisions were made concerning the
use of that money;
(b) Review the use of that money by the school; and
(c) Track the expenditures made with that money.
Ê The consultant shall limit the scope of his review pursuant to this
subsection to that particular sum of money and is not authorized to
review all accounts and funds at a particular school.
(Added to NRS by 2005, 2441 )
1. A consultant selected to perform a review of a school district
shall:
(a) Consider the results and recommendations of other audits, if
any, conducted by or on behalf of the school district in the immediately
preceding 6 years;
(b) Hold at least one public meeting in the county in which the
school district is located to explain the process of the review and to
obtain information from school administrators, teachers, parents and
guardians, pupils, members of the business community and other residents
of the school district concerning the operation and management of the
school district; and
(c) Supervise and oversee his employees and other persons enlisted
by the consultant to assist with the review.
2. The Department shall provide technical support and expertise to
the consultant during the review to ensure that the objectives of the
review and the requirements of NRS 387.602 to 387.644 ,
inclusive, are met.
3. Upon the request of the consultant, the Department, the board
of trustees of the school district, the superintendent of schools of the
school district and the employees of the school district shall make
available to the consultant all books, accounts, claims, reports,
vouchers, records and other information, confidential or otherwise,
necessary for the consultant to carry out his review.
4. The consultant shall:
(a) Maintain the confidentiality of all information, records and
data obtained for the purpose of carrying out the provisions of NRS
387.602 to 387.644 , inclusive;
(b) Use such information, records and data only for the purpose of
carrying out the provisions of NRS 387.602 to 387.644 ,
inclusive, and for no other purposes;
(c) Require his employees and other persons enlisted by the
consultant to assist with the review to comply with the confidentiality
requirements of this subsection; and
(d) Keep or cause to be kept a complete file of copies of all
reports of reviews conducted pursuant to NRS 387.602 to 387.644 ,
inclusive.
5. All working papers from a review conducted pursuant to NRS
387.602 to 387.644 , inclusive, are confidential and may be
destroyed by the consultant 8 years after the final written report of the
review is issued, except that the consultant:
(a) Shall release such working papers when subpoenaed by a court;
(b) Shall make such working papers available to the Legislative
Auditor upon his request; and
(c) May make such working papers available for inspection by an
authorized representative of any other governmental entity for a matter
officially before him.
(Added to NRS by 2005, 2442 )
1. The consultant shall complete the review of a school district
within 6 months after the date on which the review is commenced. The
consultant shall prepare a final written report of the review that:
(a) Is documented by sufficient, competent and relevant evidence to
provide a reasonable basis for the findings and conclusions of the
consultant.
(b) If the consultant determines that the school district is not
successfully carrying out the management principles in one or more of the
areas set forth in subsection 2 of NRS 387.622 , includes a plan for corrective action for the
school district to carry out successfully the management principles in
each area within 2 years. The plan must:
(1) Be logically connected to and substantiated by the
results of the review;
(2) Be specific and detailed; and
(3) Identify methods for the school district to reduce its
costs and expenses.
(c) Includes the written response of the school district prepared
pursuant to subsection 2.
2. The consultant shall furnish a copy of the preliminary report
of the review to the superintendent of schools of the school district and
discuss the report with the superintendent. Within 30 days after receipt
of the preliminary report, the superintendent shall, in consultation with
the board of trustees of the school district, prepare a written response
to the preliminary report that includes a statement of explanation or
rebuttal of any findings contained in the preliminary report. The
consultant shall include the written response of the school district in
his final written report submitted pursuant to subsection 1.
3. The final written report of the consultant must be submitted to
the board of trustees of the school district, the State Board, the
Legislative Auditor and the Director of the Legislative Counsel Bureau
for transmission to the Legislature within 60 days after the review is
complete.
4. If the consultant determines that a school district is
successfully carrying out the management principles for each of the areas
set forth in subsection 2 of NRS 387.622 , the school district is exempt from its next
6-year review unless the Legislature subsequently determines that the
conditions or circumstances occurring within the school district warrant
another review pursuant to NRS 387.602
to 387.644 , inclusive. If a school
district is exempt pursuant to this subsection, the exemption is valid
for only one review and the school district must undergo a review at
least once every 12 years.
5. The preliminary report and the final report must be made
available to the general public.
(Added to NRS by 2005, 2443 )
1. Upon receipt of a final written report pursuant to NRS 387.631
, the board of trustees of the school
district shall hold a public meeting to review the findings and
recommendations of the consultant. The consultant or his designee must be
present at the meeting and available for discussion and questions.
2. Except as otherwise provided in subsection 3, not later than 90
days after the issuance of the final written report, the board of
trustees of the school district shall vote on whether to adopt the plan
for corrective action if such a plan is recommended by the consultant.
The superintendent of schools of the school district shall provide
written notice of the outcome of the vote to the State Board, the
Legislative Auditor and the Director of the Legislative Counsel Bureau
for transmission to the Legislature. The board of trustees of a school
district may vote to reverse a decision not to adopt a plan for
corrective action if sufficient time remains, as determined by the board
of trustees, to carry out the management principles within 2 years after
the issuance of the final report.
3. If the board of trustees of a school district does not vote on
whether to adopt a plan for corrective action within 90 days after the
issuance of the final written report, the:
(a) Superintendent of schools of the school district shall provide
written notice to the State Board, the Legislative Auditor and the
Director of the Legislative Counsel Bureau for transmission to the
Legislature;
(b) Department may assess the situation and contact the members of
the board of trustees to urge the board to take a vote; and
(c) State Board may allow an additional 30 days for the board of
trustees to vote on the plan.
4. If the board of trustees of the school district does not vote
on a plan for corrective action or if the board of trustees votes not to
adopt a plan for corrective action, the members of the board of trustees
may be required to appear and present testimony before the Legislature or
a standing committee of the Legislature to examine any justification of
the failure of the board of trustees to vote on the plan or to adopt the
plan, as applicable.
(Added to NRS by 2005, 2444 )
1. If the board of trustees of a school district adopts a plan for
corrective action, the board of trustees of the school district shall
prepare, on or before February 1:
(a) A written progress report for submission, in the even-numbered
year after the plan is adopted, to the State Board, the Legislative
Committee on Education and the Legislative Auditor.
(b) A final written report for submission, in the odd-numbered year
after the plan is adopted, to the State Board, the Legislative Auditor
and the Director of the Legislative Counsel Bureau for transmission to
the Legislature.
2. The written progress report and the final written report must
indicate the extent to which the plan has been carried out, the extent to
which the plan has not been carried out and the reasons for any failure
to carry out the plan.
3. Upon receipt of the final written report of the school
district, the Legislative Auditor shall:
(a) Review the report and the plan for corrective action;
(b) Determine whether the school district successfully carried out
the plan for corrective action and complies with the management
principles for each of the areas set forth in subsection 2 of NRS 387.622
; and
(c) Submit a written report of his determination to the
Legislature, including a recommendation whether the school district
should be granted an exemption from its next 6-year review.
4. The Legislature or a standing committee of the Legislature may:
(a) Review the reports submitted pursuant to this section and the
written determination of the Legislative Auditor; and
(b) Conduct hearings to examine any justification for the failure
of a school district to carry out successfully the management principles
or to fully carry out the plan for corrective action.
5. The Legislature may, by concurrent resolution, determine that
the school district complies with the management principles and grant an
exemption to the school district from its next 6-year review. If a school
district is exempt pursuant to this subsection, the exemption is valid
for only one review and the school district must undergo a review at
least once every 12 years.
(Added to NRS by 2005, 2444 )
1. If a school district is granted an exemption pursuant to NRS
387.631 or 387.639 , the board of trustees of the school district
shall provide written notice for each year that the exemption applies
which includes:
(a) A determination of whether the school district continues to
carry out the management principles; and
(b) Any changes in the policies or operations of the school
district or any other circumstances occurring in the school district that
do not conform to the management principles.
2. The written notice must be submitted on or before January 1 to:
(a) In even-numbered years, the State Board, the Legislative
Committee on Education and the Legislative Auditor.
(b) In odd-numbered years, the State Board, the Legislative Auditor
and the Director of the Legislative Counsel Bureau for transmission to
the Legislature.
(Added to NRS by 2005, 2445 )
MISCELLANEOUS PROVISIONS
1. A board of trustees of a school district may:
(a) Authorize for commercial advertising the use of buses owned by
the school district; and
(b) Establish the fees and other terms and conditions which are
applicable to such advertising.
2. Any advertising authorized pursuant to subsection 1:
(a) Must conform with all applicable local ordinances regarding
signs; and
(b) Must not:
(1) Promote hostility, disorder or violence;
(2) Attack ethnic, racial or religious groups;
(3) Invade the rights of others;
(4) Inhibit the functioning of the school;
(5) Override the school’s identity;
(6) Promote the use of controlled substances, dangerous
drugs, intoxicating liquor, tobacco or firearms;
(7) Promote any religious organization;
(8) Contain political advertising; or
(9) Promote entertainment deemed improper or inappropriate
by the board of trustees.
3. The board of trustees of each school district that receives
money pursuant to subsection 1 shall establish a special revenue fund and
direct that the money it receives pursuant to subsection 1 be deposited
in that fund. Money in the fund must not be commingled with money from
other sources. The board of trustees shall disburse the money in the fund
to the schools within its district giving preference to the schools
within the district that the district has classified as serving a
significant proportion of pupils who are economically disadvantaged.
4. A school that receives money pursuant to subsection 3 shall
expend the money only to purchase textbooks and laboratory equipment and
to pay for field trips.
(Added to NRS by 1997, 1757)—(Substituted in revision for NRS
387.606)
