[Rev. 2/10/2015 5:17:43
PM--2014R2]
CHAPTER 387 - FINANCIAL SUPPORT OF SCHOOL
SYSTEM
STATE MONEY
NRS 387.013 State
Permanent School Fund: Quarterly financial reports by State Controller.
NRS 387.015 State
Treasurer custodian of securities; liability on bond.
NRS 387.030 State
Distributive School Account: Creation; sources; distribution.
NRS 387.031 Creation
of Account for Programs for Innovation and the Prevention of Remediation;
acceptance of gifts and grants; use of money in Account.
NRS 387.032 Fund
for School Improvement: Creation; use of interest and income; transfer of money
to State General Fund.
NRS 387.035 State
Controller to keep separate accounts of money for schools.
NRS 387.040 Disbursement
of money for public schools.
NRS 387.045 Restrictions
on use of money for public schools.
NRS 387.047 Money
for pupils receiving special education: Separate accounting by school districts
and charter schools required.
FEDERAL MONEY
NRS 387.049 Required
manner of administration of money.
NRS 387.050 Appropriations
for career and technical education: Acceptance and disbursement of money.
NRS 387.067 Appropriations
for elementary and secondary education: Acceptance and disbursement of money.
PROGRAMS OF NUTRITION; LUNCHES FOR ELDERLY PERSONS
NRS 387.068 Definitions.
NRS 387.069 “Director”
defined.
NRS 387.070 “Program
of nutrition” defined.
NRS 387.075 Regulations
and policies for disbursement of federal money; deposit of money with State
Treasurer.
NRS 387.080 Administration,
maintenance and operation of programs; disbursement of money by State
Treasurer.
NRS 387.090 Powers
of trustees of school districts and governing bodies of charter schools.
NRS 387.100 Studies
and appraisals.
NRS 387.105 Appropriation
of state money; matching grant for participation in National School Lunch
Program.
NRS 387.112 Director
required to cooperate in plan for lunches for elderly persons; regulations.
APPORTIONMENTS AND ALLOWANCES FROM STATE DISTRIBUTIVE SCHOOL
ACCOUNT
NRS 387.121 Legislative
declaration; Nevada Plan.
NRS 387.1211 Definitions.
NRS 387.122 Establishment
of basic support guarantees.
NRS 387.1221 Basic
support guarantee for special education program units; reallocation of unused
allocation; authorization to contract to provide special education program
unit; authorization to provide early intervening services.
NRS 387.1225 Reimbursement
to hospital or other facility that provides residential treatment to children
and operates licensed private school; request for and amount of reimbursement.
NRS 387.123 Count
of pupils for apportionment; uniform regulations for counting enrollment and
attendance; regulations for maximum pupil-teacher ratio; exception from maximum
ratio for certain schools and programs.
NRS 387.1233 Calculation
of basic support; effect of declining enrollment; consequences for school
district or charter school that deliberately causes decline in enrollment.
NRS 387.1235 Local
funds available for public schools; reserve of net proceeds of minerals.
NRS 387.124 Apportionments
to school districts, charter schools and university schools for profoundly
gifted pupils; request for advance by charter school or university school.
NRS 387.1243 Apportionments:
Adjustments for pupil not properly enrolled or not attending; adjustments to
compensate for delinquent taxes on certain federal property; final computation;
increase of basic support; underpayments and overpayments.
NRS 387.1244 Apportionments:
Superintendent of Public Instruction authorized to make deductions from
apportionment otherwise payable; grounds; appeal to State Board.
NRS 387.1245 Emergency
financial assistance: Conditions; procedures.
NRS 387.126 Verification
of reports of enrollment and attendance.
SOURCES AND USE OF MONEY BY COUNTY SCHOOL DISTRICTS
NRS 387.170 County
school district fund: Creation; transfers.
NRS 387.175 County
school district fund: Composition.
NRS 387.177 County
school district buildings and sites fund: Creation; composition; expenditures.
NRS 387.180 Deposit
by trustees of money collected in county school district fund or buildings and
sites fund.
NRS 387.185 Distribution
of money to school districts, charter schools and university schools for
profoundly gifted pupils.
NRS 387.191 State
Supplemental School Support Account; creation; proceeds of certain tax on
revenues from rental of transient lodging to be deposited in Account;
appropriation of money in Account for operation of school districts and charter
schools; distribution based upon enrollment; authorized uses; annual accounting
of expenditures required.
NRS 387.195 Levy
of tax for county school district; deferred use of money attributable to net
proceeds of minerals.
NRS 387.197 Levy
of tax for enhancing safety and security of public schools; report on use of
proceeds.
NRS 387.205 Required
and authorized uses of money in county school district fund; allocating use of
money to ensure budgetary priorities are carried out.
NRS 387.206 Required
minimum expenditure by school districts, charter schools and university schools
for profoundly gifted pupils for textbooks, instructional supplies,
instructional software and instructional hardware; reduction in basic support
for failure to comply.
NRS 387.2065 Request
for waiver by school district, charter school or university school for
profoundly gifted pupils from minimum expenditure requirements during economic
hardship.
NRS 387.207 Required
annual expenditures for library books, computer software, equipment relating to
instruction, and maintenance and repair; exception for certain school
districts.
NRS 387.210 Duties
of county treasurer.
NRS 387.220 Penalties
for failure of county treasurer or county auditor to perform certain duties.
NRS 387.225 Money
for schools to be received and disbursed by tax collector or county treasurer
without fee.
BUDGETS; FINANCIAL ACCOUNTABILITY; SHORT-TERM FINANCING;
EXPENDITURES
NRS 387.300 Budgets:
Preparation.
NRS 387.301 Budgets:
Establishment of criteria for determining budgetary priorities directed at
improving pupil achievement and classroom instruction; use of criteria.
NRS 387.303 Budgets:
Annual reports by school districts; compilation of reports; biennial budget
request for State Distributive School Account.
NRS 387.3035 Duties
of Department: Determination of apportionment of state school money; development
of uniform system of budgeting and accounting; continuing study of state school
finance; preparation of biennial budgets.
NRS 387.3037 Duties
of Department: Investigation of claims against school funds and accounts;
inspections of record books and accounts.
NRS 387.304 Duties
of Department: Annual audit of count of pupils; review of audits and budgets of
school districts; consultation with school districts in preparation of biennial
budgetary request; training for school district financial officers.
NRS 387.3045 Report
of decline in ending balance of general fund of school district.
NRS 387.305 Medium-term
obligations.
NRS 387.310 Order
for payment of money; procedures for approval of orders and signing of
cumulative voucher sheets; issuance of warrants; limitations; cancellation.
NRS 387.315 Statements
of purpose and invoices to accompany orders; liability of trustees.
NRS 387.317 Rejection
of order by county auditor; return of order with endorsed statement for
rejection.
NRS 387.319 Authorized
travel by trustee: Payment of travel and subsistence; claims.
NRS 387.320 Quarterly
publication of expenditures of school district.
NRS 387.325 Limitation
of actions on bills incurred by trustees.
FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER PROJECTS
Fund for Capital Projects
NRS 387.328 Establishment;
purposes; accumulation of money for specified period; source; reversion
prohibited; pledge of proceeds for payment on bonds.
NRS 387.3285 Tax
for fund for capital projects: Levy; contents of ballot question; deposit of
money; special election.
NRS 387.3286 Tax
for fund for capital projects: Forms for submission of ballot question;
examples.
NRS 387.3287 Tax
for account for replacement of capital assets or construction of new buildings
for schools to accommodate community growth.
NRS 387.3288 Authorization
for board of county commissioners in certain counties to levy additional
property tax for deposit in fund for capital projects; deadline prescribed.
Tax on Residential Construction
NRS 387.329 Definitions.
NRS 387.331 Imposition
of tax in school district whose population is less than 55,000; limitation on
amount; deposit of proceeds.
NRS 387.332 Duty
of Nevada Tax Commission to review need for tax.
Fund to Assist School Districts in Financing Capital
Improvements
NRS 387.333 Creation;
acceptance of gifts and grants; investment; payment of claims.
NRS 387.3335 Application
for grant; proof of emergency conditions; determinations by Department of
Taxation and State Public Works Division; approval by State Board of Examiners;
awards of grants.
Issuance of Bonds
NRS 387.335 Issuance
of general obligations by board of trustees: Authorized purposes; combining
questions for voting.
NRS 387.400 Limitation
on bonded indebtedness of county school district.
NRS 387.510 Abolition
or change of boundaries of county school district; liability for bonded
indebtedness.
Guarantee of Bonds With Money From State Permanent School Fund
NRS 387.513 “Executive
Director” defined.
NRS 387.516 Application
for guarantee agreement; duties of State Treasurer; limitations on amount of
guarantee; ineligibility of certain obligations; investigation and report by
Executive Director.
NRS 387.519 Conditions
under which State Treasurer may enter into guarantee agreement.
NRS 387.522 Limitation
on total amount of outstanding bonds that may be guaranteed; certification by
State Treasurer deemed pledge by this state.
NRS 387.524 Guarantee
agreement: Required contents; approvals required.
NRS 387.526 Loan
to school district upon failure to make timely payment on debt service of
guaranteed bonds: Duties of State Treasurer and Executive Director; interest;
restrictions on school district.
NRS 387.528 Repayment
of loan by school district; duty of State Treasurer to withhold other money
from school district upon failure to repay.
Joint Facilities and Projects
NRS 387.531 Joint
acquisition authorized; issuance of negotiable general obligation bonds.
NRS 387.541 Issuance
of bonds: Approval of debt management commission and voters required;
applicability of Local Government Securities Law.
NRS 387.551 Joint
operation and maintenance: Powers of districts.
NRS 387.561 Interdistrict
agreements and contracts.
NRS 387.563 Acquisition
of facility or project for career and technical education; requirements of
compact; establishment of advisory council; agreements with community and
businesses authorized.
NRS 387.571 Powers,
rights and benefits of officers, agents and employees of districts preserved.
NRS 387.581 Public
purpose.
NRS 387.591 Liberal
construction; other powers preserved.
REVIEW OF SCHOOL DISTRICTS BASED UPON FINANCIAL MANAGEMENT
PRINCIPLES
NRS 387.602 “Management
principles” defined.
NRS 387.607 Applicability
to extent money is available.
NRS 387.613 Review
of school districts; recommendations by Legislative Auditor; selection of
school districts by Legislature; qualifications and selection of consultant to
conduct reviews; monitoring and oversight of consultant; self-assessment by
school district required.
NRS 387.618 Establishment
and duties of oversight committee to assist in process of review.
NRS 387.622 Financial
management principles and areas for review; additional review by consultant
authorized.
NRS 387.626 Duties
of consultant; Department required to provide technical support; availability
of books, accounts and records necessary for conducting review;
confidentiality.
NRS 387.631 Final
written report of review; issuance of preliminary report to school district;
response by school district; exemption from next review for certain school
districts; availability of reports to public.
NRS 387.636 School
district required to hold public meeting concerning final report; vote whether
to adopt corrective action plan; effect of failure to vote within prescribed
time; appearance before Legislature under certain circumstances.
NRS 387.639 Reports
by school district concerning progress on corrective action plan; review of
reports by Legislative Auditor and Legislature; exemption from next review for
certain school districts.
NRS 387.644 Annual
reporting by school districts exempt from review.
MISCELLANEOUS PROVISIONS
NRS 387.800 Use
of school buses for commercial advertising: Authorization; conditions; establishment
of special revenue fund; authorized use of fees.
_________
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STATE MONEY
NRS 387.013 State Permanent School Fund: Quarterly financial reports by
State Controller. 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)
NRS 387.015 State Treasurer custodian of securities; liability on bond. 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. The State Treasurer shall be liable on
his or her official bond for their safekeeping.
[88:32:1956]
NRS 387.030 State Distributive School Account: Creation; sources;
distribution. All money derived
from interest on the State Permanent School Fund, together with all money derived
from other sources provided by law, must:
1. Except as otherwise provided in NRS 387.191, 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; 2009, 8)
NRS 387.031 Creation of Account for Programs for Innovation and the
Prevention of Remediation; acceptance of gifts and grants; use of money in
Account.
1. The Account for Programs for Innovation
and the Prevention of Remediation is hereby created in the State General Fund,
to be administered by the Superintendent of Public Instruction. The
Superintendent of Public Instruction may accept gifts and grants of money from
any source for deposit in the Account. Any money from gifts and grants may be
expended in accordance with the terms and conditions of the gift or grant, or
in accordance with subsection 2. The interest and income earned on the sum of:
(a) The money in the Account; and
(b) Unexpended appropriations made to the Account
from the State General Fund,
Ê must be
credited to the Account. Any money remaining in the Account at the end of a
fiscal year does not revert to the State General Fund, and the balance in the
Account must be carried forward to the next fiscal year.
2. The money in the Account may only be
used for public schools and public education, as authorized by the Legislature.
(Added to NRS by 2005, 1975; A 2007, 1565, 2379; 2013, 2636)—(Substituted
in revision for NRS 385.379)
NRS 387.032 Fund for School Improvement: Creation; use of interest and
income; transfer of money to State General Fund.
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)
NRS 387.035 State Controller to keep separate accounts of money for schools. 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]
NRS 387.040 Disbursement of money for public schools.
1. Except as otherwise provided in
subsection 2 and NRS 387.528, the State Treasurer
shall pay over all public school money received by the State Treasurer 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 the State Treasurer 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)
NRS 387.045 Restrictions on use of money for public schools.
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]
NRS 387.047 Money for pupils receiving special education: Separate
accounting by school districts and charter schools required.
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, gifted and talented pupils and pupils who receive
early intervening services 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;
(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; and
(d) The amount of money, if any, expended by the
school district or charter school for early intervening services provided
pursuant to subsection 3 of NRS 388.450.
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; 2009, 753)
FEDERAL MONEY
NRS 387.049 Required manner of administration of 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)
NRS 387.050 Appropriations for career and technical education: Acceptance
and disbursement of money.
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 the State
Treasurer 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)
NRS 387.067 Appropriations for elementary and secondary education:
Acceptance and disbursement of money.
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; LUNCHES FOR ELDERLY PERSONS
NRS 387.068 Definitions. As
used in NRS 387.068 to 387.112,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 387.069 and 387.070
have the meanings ascribed to them in those sections.
(Added to NRS by 2013, 1797)
NRS 387.069 “Director” defined. “Director”
means the Director of the State Department of Agriculture.
(Added to NRS by 2013, 1797)
NRS 387.070 “Program of nutrition” defined. “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; 2013, 1797)
NRS 387.075 Regulations and policies for disbursement of federal money;
deposit of money with State Treasurer.
1. The Director 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 Director 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; 2013, 1798)
NRS 387.080 Administration, maintenance and operation of programs;
disbursement of money by State Treasurer.
1. The Director may enter into agreements
with any agency of the Federal Government, the Department, the State Board, any
board of trustees of a school district, any governing body of a charter school
or any other entity or person. The Director 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 Director pursuant
to regulations or policies of the State Department of Agriculture.
3. The Director 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; 2013, 1798)
NRS 387.090 Powers of trustees of school districts and governing bodies of
charter schools. 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 387.068 to 387.112, 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; 2013, 1798)
NRS 387.100 Studies and appraisals. The
Director 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; 2013, 1798)
NRS 387.105 Appropriation of state money; matching grant for participation
in National School Lunch Program.
1. To enable the Director 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 State
Department of Agriculture 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.” 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; 2013, 1798)
NRS 387.112 Director required to cooperate in plan for lunches for elderly
persons; regulations. The Director
shall:
1. Cooperate with the Aging and Disability
Services Division of the Department of Health and Human Services in the
planning of programs whereby the school districts may prepare hot lunches for
persons 60 years of age or older and their spouses or any group of such persons
by utilizing the systems and procedures already developed for use in the
operation of school lunch programs; and
2. Adopt regulations containing guidelines
for boards of trustees of school districts entering into such agreements.
(Added to NRS by 1979, 1564; A 2013, 1797)—(Substituted
in revision for NRS 385.109)
APPORTIONMENTS AND ALLOWANCES FROM STATE DISTRIBUTIVE
SCHOOL ACCOUNT
NRS 387.121 Legislative declaration; Nevada Plan. 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 or
a university school for profoundly gifted pupils. This formula is designated
the Nevada Plan.
(Added to NRS by 1967, 889; A 1973, 1419; 1997, 1859; 2007, 1199)
NRS 387.1211 Definitions. 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, charter school or university school for profoundly gifted pupils 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; 2007, 1199)
NRS 387.122 Establishment of basic support guarantees. 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)
NRS 387.1221 Basic support guarantee for special education program units;
reallocation of unused allocation; authorization to contract to provide special
education program unit; authorization to provide early intervening services.
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, charter
schools or university schools for profoundly gifted pupils 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, a charter school or
a university school for profoundly gifted pupils 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.
4. A school district in a county whose
population is less than 700,000, a charter school or a university school for
profoundly gifted pupils that receives an allocation for special education
program units may use not more than 15 percent of its allocation to provide
early intervening services.
(Added to NRS by 1979, 1582; A 1993, 2156; 1997, 1859; 2007, 1199; 2009, 754; 2011, 1247)
NRS 387.1225 Reimbursement to hospital or other facility that provides
residential treatment to children and operates licensed private school; request
for and amount of reimbursement.
1. A hospital or other facility which is
licensed by the Division of Public and Behavioral Health of the Department of
Health and Human Services that provides residential treatment to children and
which operates a private school licensed pursuant to chapter 394 of NRS may request reimbursement
from the Department for the cost of providing educational services to a child
who:
(a) The Department verifies is a patient or
resident of the hospital or facility; and
(b) Attends the private school for more than 7
school days.
2. Upon receiving a request for
reimbursement, the Department shall determine the amount of reimbursement to which
the hospital or facility is entitled as a percentage of the basic support
guarantee per pupil and withhold that amount from the county school district or
charter school where the child would attend school if the child were not placed
in the hospital or facility. The Department shall distribute the money withheld
from the county school district or charter school to the hospital or facility.
3. The Department shall adopt any
regulations necessary to carry out the provisions of this section.
4. As used in this section:
(a) “Hospital” has the meaning ascribed to it in NRS 449.012.
(b) “Private school” has the meaning ascribed to
it in NRS 394.103.
(Added to NRS by 2013, 1008)
NRS 387.123 Count of pupils for apportionment; uniform regulations for
counting enrollment and attendance; regulations for maximum pupil-teacher
ratio; exception from maximum ratio for certain schools and programs.
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, 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, and pupils who are enrolled in a university school for profoundly
gifted pupils located in the county, 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 provided pursuant to NRS 388.820 to 388.874, inclusive.
(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 5 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 the Superintendent finds that the board of
trustees of the school district has made every reasonable effort in good faith
to comply with the applicable standard, the Superintendent 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 the Superintendent to withhold the quarterly apportionment entirely.
4. The provisions of subsection 3 do not
apply to a charter school, a university school for profoundly gifted pupils 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; 2007, 1200, 1988; 2013, 1602)
NRS 387.1233 Calculation of basic support; effect of declining enrollment;
consequences for school district or charter school that deliberately causes
decline in enrollment.
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
and the count of pupils who are enrolled in a university school for profoundly
gifted pupils located in the county.
(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 388.475 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 388.475
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 5 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. Except as otherwise provided in
subsection 4, 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 or equal
to 95 percent of 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 the immediately preceding school year, the largest number from among the
immediately preceding 2 school years must be used for purposes of apportioning
money from the State Distributive School Account to that school district or
charter school pursuant to NRS 387.124.
3. Except as otherwise provided in
subsection 4, 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 more than 95 percent
of 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 the
immediately preceding school year, the larger enrollment number from the
current year or the immediately preceding school year must be used for purposes
of apportioning money from the State Distributive School Account to that school
district or charter school pursuant to NRS 387.124.
4. If the Department determines that a
school district or charter school deliberately causes a decline in the
enrollment of pupils in the school district or charter school to receive a
higher apportionment pursuant to subsection 2 or 3, including, without
limitation, by eliminating grades or moving into smaller facilities, the
enrollment number from the current school year must be used for purposes of
apportioning money from the State Distributive School Account to that school
district or charter school pursuant to NRS 387.124.
5. 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.
6. 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.
7. 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; 2007, 1201, 1566; 2011, 768; 2013, 1604)
NRS 387.1235 Local funds available for public schools; reserve of net
proceeds of minerals.
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 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; 2007, 1560; 2013, 3139)
NRS 387.124 Apportionments to school districts, charter schools and
university schools for profoundly gifted pupils; request for advance by charter
school or university school. 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, charter schools and university
schools for profoundly gifted pupils in amounts approximating one-fourth of
their respective yearly apportionments less any amount set aside as a reserve.
Except as otherwise provided in NRS 387.1244, 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, 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 and all the funds attributable to pupils who are
enrolled in a university school for profoundly gifted pupils located in the
county. No apportionment may be made to a school district if the amount of the
local funds exceeds the amount of basic support.
2. Except as otherwise provided in
subsection 3 and NRS 387.1244, 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 the sponsorship fee prescribed by NRS 386.570 and 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. Except as otherwise provided in NRS 387.1244, the apportionment to a charter school
that is sponsored by the State Public Charter School Authority or by a college
or university within the Nevada System of Higher Education, 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
the sponsorship fee prescribed by NRS
386.570 and 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. Except as otherwise provided in NRS 387.1244, 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. 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. Except as otherwise provided in NRS 387.1244, the apportionment to a university
school for profoundly gifted pupils, computed on a yearly basis, is equal to
the sum of the basic support per pupil in the county in which the university
school is located 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 university school is located. If the
apportionment per pupil to a university school for profoundly gifted pupils is
more than the amount to be apportioned to the school district in which the
university school is located, the school district shall pay the difference
directly to the university school. The governing body of a university school
for profoundly gifted pupils may submit a written request to the Superintendent
of Public Instruction to receive, in the first year of operation of the
university 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 university school for
profoundly gifted pupils may receive all four apportionments in advance in its
first year of operation.
7. 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.
8. 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, the State Controller
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; 2007, 1203, 1990, 2578; 2011, 770, 2373)
NRS 387.1243 Apportionments: Adjustments for pupil not properly enrolled or
not attending; adjustments to compensate for delinquent taxes on certain
federal property; final computation; increase of basic support; underpayments
and overpayments.
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, including, without limitation, an adjustment made for a pupil who
is not properly enrolled in or attending a public school, as determined through
an independent audit or other examination conducted pursuant to NRS 387.126 or through an annual audit of the count of
pupils conducted pursuant to subsection 1 of NRS
387.304.
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, charter school and university school for profoundly gifted pupils
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, a charter school located within the school district or a university
school for profoundly gifted pupils 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, charter school or
university school for profoundly gifted pupils must be increased by 2 percent.
(b) A 6-percent gain, basic support as computed
from first-month enrollment for the school district, charter school or university
school for profoundly gifted pupils must be increased by an additional 2
percent.
5. If the final computation of
apportionment for any school district, charter school or university school for
profoundly gifted pupils exceeds the actual amount paid to the school district,
charter school or university school for profoundly gifted pupils during the
school year, the additional amount due must be paid before September 1. If the
final computation of apportionment for any school district, charter school or
university school for profoundly gifted pupils is less than the actual amount
paid to the school district, charter school or university school for profoundly
gifted pupils during the school year, the difference must be repaid to the
State Distributive School Account in the State General Fund by the school
district, charter school or university school for profoundly gifted pupils
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; 2007, 1204; 2011, 772)
NRS 387.1244 Apportionments: Superintendent of Public Instruction authorized
to make deductions from apportionment otherwise payable; grounds; appeal to
State Board.
1. The Superintendent of Public
Instruction may deduct from an apportionment otherwise payable to a school
district, charter school or university school for profoundly gifted pupils
pursuant to NRS 387.124 if the school district,
charter school or university school:
(a) Fails to repay an amount due pursuant to
subsection 5 of NRS 387.1243. The amount of the
deduction from the quarterly apportionment must correspond to the amount due.
(b) Fails to repay an amount due the Department
as a result of a determination that an expenditure was made which violates the
terms of a grant administered by the Department. The amount of the deduction
from the quarterly apportionment must correspond to the amount due.
(c) Pays a claim determined to be unearned,
illegal or unreasonably excessive as a result of an investigation conducted
pursuant to NRS 387.3037. The amount of the
deduction from the quarterly apportionment must correspond to the amount of the
claim which is determined to be unearned, illegal or unreasonably excessive.
Ê More than
one deduction from a quarterly apportionment otherwise payable to a school
district, charter school or university school for profoundly gifted pupils may
be made pursuant to this subsection if grounds exist for each such deduction.
2. The Superintendent of Public
Instruction may authorize the withholding of the entire amount of an
apportionment otherwise payable to a school district, charter school or
university school for profoundly gifted pupils pursuant to NRS 387.124, or a portion thereof, if the school
district, charter school or university school for profoundly gifted pupils
fails to submit a report or other information that is required to be submitted
to the Superintendent, State Board or Department pursuant to a statute. If a
charter school fails to submit a report or other information that is required
to be submitted to the Superintendent, State Board or Department through the
sponsor of the charter school pursuant to a statute, the Superintendent may
only authorize the withholding of the apportionment otherwise payable to the
charter school and may not authorize the withholding of the apportionment
otherwise payable to the sponsor of the charter school. Before authorizing a
withholding pursuant to this subsection, the Superintendent of Public
Instruction shall provide notice to the school district, charter school or
university school for profoundly gifted pupils of the report or other
information that is due and provide the school district, charter school or
university school with an opportunity to comply with the statute. Any amount
withheld pursuant to this subsection must be accounted for separately in the
State Distributive School Account, does not revert to the State General Fund at
the end of a fiscal year and must be carried forward to the next fiscal year.
3. If, after an amount is withheld
pursuant to subsection 2, the school district, charter school or university
school for profoundly gifted pupils subsequently submits the report or other
information required by a statute for which the withholding was made, the
Superintendent of Public Instruction shall immediately authorize the payment of
the amount withheld to the school district, charter school or university school
for profoundly gifted pupils.
4. A school district, charter school or
university school for profoundly gifted pupils may appeal to the State Board a
decision of the Superintendent of Public Instruction to deduct or withhold from
a quarterly apportionment pursuant to this section. The Secretary of the State
Board shall place the subject of the appeal on the agenda of the next meeting
for consideration by the State Board.
(Added to NRS by 2011, 767)
NRS 387.1245 Emergency financial assistance: Conditions; procedures.
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)
NRS 387.126 Verification of reports of enrollment and attendance. The Superintendent of Public Instruction may
in his or her 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, charter school or
university school for profoundly gifted pupils for apportionment purposes.
(Added to NRS by 1967, 891; A 1979, 1589; 1997, 1863; 2007, 1206)
SOURCES AND USE OF MONEY BY COUNTY SCHOOL DISTRICTS
NRS 387.170 County school district fund: Creation; transfers.
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)
NRS 387.175 County school district fund: Composition. 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)
NRS 387.177 County school district buildings and sites fund: Creation;
composition; expenditures.
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)
NRS 387.180 Deposit by trustees of money collected in county school district
fund or buildings and sites fund. 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)
NRS 387.185 Distribution of money to school districts, charter schools and
university schools for profoundly gifted pupils.
1. Except as otherwise provided in
subsection 2 and NRS 387.528, unless the
Superintendent of Public Instruction authorizes a withholding pursuant to NRS 387.1244, 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, unless the Superintendent of Public
Instruction authorizes a withholding pursuant to NRS
387.1244, 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, unless the Superintendent of Public Instruction authorizes a
withholding pursuant to NRS 387.1244, 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.
5. Except as otherwise provided in this
subsection, unless the Superintendent of Public Instruction authorizes a
withholding pursuant to NRS 387.1244, all school
money due each university school for profoundly gifted pupils must be paid over
by the State Treasurer to the governing body of the university 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 6 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 university school must be paid by the State Treasurer to the
governing body of the university 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; 2007, 1206; 2011, 773)
NRS 387.191 State Supplemental School Support Account; creation; proceeds of
certain tax on revenues from rental of transient lodging to be deposited in
Account; appropriation of money in Account for operation of school districts
and charter schools; distribution based upon enrollment; authorized uses;
annual accounting of expenditures required.
1. Except as otherwise provided in this
subsection, the proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty
or interest must be paid by the county treasurer to the State Treasurer for
credit to the State Supplemental School Support Account, which is hereby
created in the State General Fund. The county treasurer may retain from the
proceeds an amount sufficient to reimburse the county for the actual cost of
collecting and administering the tax, to the extent that the county incurs any
cost it would not have incurred but for the enactment of this section or NRS 244.33561, but in no case exceeding
the amount authorized by statute for this purpose. Any interest or other income
earned on the money in the State Supplemental School Support Account must be
credited to the Account.
2. On and after July 1, 2015, the money in
the State Supplemental School Support Account is hereby appropriated for the
operation of the school districts and charter schools of the state, as provided
in this section. The money so appropriated is intended to supplement and not
replace any other money appropriated, approved or authorized for expenditure to
fund the operation of the public schools for kindergarten through grade 12. Any
money that remains in the State Supplemental School Support Account at the end
of the fiscal year does not revert to the State General Fund, and the balance
in the State Supplemental School Support Account must be carried forward to the
next fiscal year.
3. On or before February 1, May 1, August
1 and November 1 of 2016, and on those dates each year thereafter, the
Superintendent of Public Instruction shall transfer from the State Supplemental
School Support Account all the proceeds of the tax imposed pursuant to NRS 244.33561, including any interest or
other income earned thereon, and distribute the proceeds proportionally among
the school districts and charter schools of the state. The proportionate amount
of money distributed to each school district or charter school must be
determined by dividing the number of students enrolled in the school district
or charter school by the number of students enrolled in all the school
districts and charter schools of the state. For the purposes of this
subsection, the enrollment in each school district and the number of students
who reside in the district and are enrolled in a charter school must be
determined as of the last day of the first school month of the school district
for the school year. This determination governs the distribution of money
pursuant to this subsection until the next annual determination of enrollment
is made. The Superintendent may retain from the proceeds of the tax an amount sufficient
to reimburse the Superintendent for the actual cost of administering the
provisions of this section, to the extent that the Superintendent incurs any
cost the Superintendent would not have incurred but for the enactment of this
section, but in no case exceeding the amount authorized by statute for this
purpose.
4. The money received by a school district
or charter school from the State Supplemental School Support Account pursuant
to this section must be used to improve the achievement of students and for the
payment of salaries to attract and retain qualified teachers and other
employees, except administrative employees, of the school district or charter
school. Nothing contained in this section shall be deemed to impair or restrict
the right of employees of the school district or charter school to engage in
collective bargaining as provided by chapter 288
of NRS.
5. On or before November 10 of 2016, and
on that date each year thereafter, the board of trustees of each school
district and the governing body of each charter school shall prepare a report
to the Superintendent of Public Instruction, in the form prescribed by the
Superintendent. The report must provide an accounting of the expenditures by
the school district or charter school of the money it received from the State
Supplemental School Support Account during the preceding fiscal year.
6. As used in this section,
“administrative employee” means any person who holds a license as an
administrator, issued by the Superintendent of Public Instruction, and is
employed in that capacity by a school district or charter school.
(Added to NRS by 2009, 7; A 2011, 446, 2152; 2013, 2068)
NRS 387.195 Levy of tax for county school district; deferred use of money
attributable to net proceeds of minerals.
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; 2013, 3139)
NRS 387.197 Levy of tax for enhancing safety and security of public schools;
report on use of proceeds.
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)
NRS 387.205 Required and authorized uses of money in county school district
fund; allocating use of money to ensure budgetary priorities are carried out.
1. Subject to the limitations set forth in
NRS 387.206 and 387.207
and the provisions of subsection 3, 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.
(i) Programs of education and projects relating
to air quality pursuant to NRS 445B.500.
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.
3. The board of trustees of a school
district, in allocating the use of money pursuant to this section, shall prioritize
expenditures in a manner which ensures that the budgetary priorities determined
pursuant to NRS 387.301 are carried out.
[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; 2007, 321; 2013, 281)
NRS 387.206 Required minimum expenditure by school districts, charter
schools and university schools for profoundly gifted pupils for textbooks,
instructional supplies, instructional software and instructional hardware;
reduction in basic support for failure to comply.
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 determine the combined minimum amount of money required to be
expended during that fiscal year for textbooks, instructional supplies,
instructional software and instructional hardware by all school districts,
charter schools and university schools for profoundly gifted pupils. The amount
must be determined by increasing the amount that was established for the Fiscal
Year 2004-2005 by the percentage of the change in enrollment between Fiscal
Year 2004-2005 and the fiscal year for which the amount is being established,
plus any inflationary adjustment approved by the Legislature after Fiscal Year
2004-2005.
2. 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, charter school and university school for profoundly gifted
pupils is required to expend each fiscal year for textbooks, instructional
supplies, instructional software and instructional hardware. The sum of all of
the minimum amounts determined pursuant to this subsection must be equal to the
combined minimum amount determined pursuant to subsection 1. 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, charter
schools or university schools for profoundly gifted pupils.
3. Upon approval of the formula pursuant
to subsection 2, the Department shall provide written notice to each school
district, charter school and university school for profoundly gifted pupils
within the first 30 days of each fiscal year that sets forth the required
minimum combined amount of money that the school district, charter school and
university school for profoundly gifted pupils must expend for textbooks,
instructional supplies, instructional software and instructional hardware for
that fiscal year. If a school district, charter school or university school for
profoundly gifted pupils is granted a waiver pursuant to NRS 387.2065, the Department shall provide written
notice to the school district, charter school or university school within 30
days after the Interim Finance Committee grants the waiver setting forth the
revised amount of money that the school district, charter school or university
school must expend for textbooks, instructional supplies, instructional
software and instructional hardware for the fiscal year.
4. On or before January 1 of each year,
the Department shall determine whether each school district, charter school and
university school for profoundly gifted pupils has expended, during the
immediately preceding fiscal year, the required minimum amount of money set
forth in the notice or the revised notice, as applicable, provided pursuant to
subsection 3. In making this determination, the Department shall use the report
submitted by:
(a) The school district pursuant to NRS 387.303.
(b) The charter school pursuant to NRS 386.600.
(c) The university school for profoundly gifted
pupils pursuant to NRS 392A.073.
5. Except as otherwise provided in
subsection 6, if the Department determines that a school district, charter
school or university school for profoundly gifted pupils, as applicable, has
not expended the required minimum amount of money set forth in the notice or
the revised notice, as applicable, provided pursuant to subsection 3, a
reduction must be made from the basic support allocation otherwise payable to
that school district, charter school or university school for profoundly gifted
pupils, as applicable, in an amount that is equal to the difference between the
actual combined expenditure for textbooks, instructional supplies,
instructional software and instructional hardware and the minimum required
combined expenditure set forth in the notice or the revised notice, as
applicable, provided pursuant to subsection 3. A reduction in the amount of the
basic support allocation pursuant to this subsection:
(a) Does not reduce the amount that the school district,
charter school or university school for profoundly gifted pupils, as
applicable, is required to expend on textbooks, instructional supplies,
instructional software 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, charter school or university school
for profoundly gifted pupils, as applicable, for the fiscal year in which the
minimum expenditure amount was not satisfied.
6. If the actual enrollment of pupils in a
school district, charter school or university school for profoundly gifted
pupils is less than the enrollment included in the projections used in the
biennial budget of the school district submitted pursuant to NRS 387.303, the budget of the charter school
submitted pursuant to NRS 386.600 or
the report of the university school for profoundly gifted pupils submitted
pursuant to NRS 392A.073, as
applicable, the required expenditure for textbooks, instructional supplies,
instructional software and instructional hardware pursuant to this section must
be reduced proportionately.
(Added to NRS by 2003,
20th Special Session, 202; A 2009, 475, 908, 939)
NRS 387.2065 Request for waiver by school district, charter school or
university school for profoundly gifted pupils from minimum expenditure
requirements during economic hardship.
1. The board of trustees of a school
district, the governing body of a charter school or the governing body of a
university school for profoundly gifted pupils that experiences an economic
hardship may submit a written request to the Department on a form prescribed by
the Department for a waiver of all or a portion of the amount of money the
school district, charter school or university school is required to expend for
textbooks, instructional supplies, instructional software and instructional
hardware pursuant to NRS 387.206 for the fiscal
year.
2. Upon receipt of a written request
pursuant to subsection 1, the Department shall consider the request and
determine whether an economic hardship exists for the school district, charter
school or university school for profoundly gifted pupils. The Department may
request additional information from the applicant in making the determination.
If the Department determines that an economic hardship exists for the
applicant, the Department shall forward the request to the Interim Finance
Committee and the State Board of Examiners, including the basis for its
determination and any recommendations of the Department for the amount of a
waiver.
3. Upon receipt of a written request from
the Department pursuant to subsection 2, the State Board of Examiners shall
consider the request and determine whether an economic hardship exists for the
school district, charter school or university school for profoundly gifted
pupils. If the State Board of Examiners determines that an economic hardship
exists, it shall determine whether the hardship justifies a waiver of all or a
portion of the expenditure requirements established for that school district,
charter school or university school for the fiscal year pursuant to NRS 387.206. The State Board of Examiners may request
additional information from the applicant in making the determination. If the
State Board of Examiners determines that an economic hardship exists for the
applicant and that a waiver from all or a portion of the expenditure
requirements is justified, the State Board of Examiners shall forward the
request to the Interim Finance Committee, including the basis for its
determination and its recommendation for the amount of the waiver. The Interim
Finance Committee is not bound to follow the recommendations of the State Board
of Examiners.
4. Upon receipt of a written request from
the State Board of Examiners pursuant to subsection 3, the Interim Finance
Committee shall consider the request and determine whether an economic hardship
exists for the school district, charter school or university school for
profoundly gifted pupils. If the Interim Finance Committee determines that an
economic hardship exists, it shall determine whether the hardship justifies a
waiver of all or a portion of the expenditure requirements established for that
school district, charter school or university school for the fiscal year
pursuant to NRS 387.206. The Interim Finance
Committee may request additional information from the applicant in making the
determination. If the Interim Finance Committee grants a waiver, the Committee
shall by resolution set forth the:
(a) Grounds for its determination;
(b) Amount of the waiver; and
(c) Period for which the waiver is effective.
5. The board of trustees of a school
district, the governing body of a charter school or the governing body of a
university school for profoundly gifted pupils that is granted a waiver by the
Interim Finance Committee pursuant to this section shall, upon expiration of
the period for which the waiver is granted, provide a written accounting to the
Interim Finance Committee and the Department that includes a:
(a) Reconciliation of the revenue and
expenditures with the projections of revenue and expenditures that were used to
determine whether an economic hardship existed for the school district, charter
school or university school; and
(b) Description of how the money from the waiver
was used.
6. If the Interim Finance Committee grants
a waiver pursuant to this section and subsequently the economic hardship to the
school district, charter school or university school for profoundly gifted
pupils is mitigated because the actual revenue attributable to the school
district, charter school or university school exceeds projections or the actual
expenses incurred by the school district, charter school or university school
are less than anticipated:
(a) The amount of the waiver must be reduced
accordingly by the school district, charter school or university school; and
(b) The amount of money the school district,
charter school or university school is required to expend for textbooks,
instructional supplies, instructional software and instructional hardware in
the next fiscal year, as determined pursuant to subsection 1 of NRS 387.206, must be adjusted accordingly.
7. If a school district, charter school or
university school for profoundly gifted pupils is granted a waiver pursuant to
this section, the money that would have otherwise been expended by the school
district, charter school or university school for profoundly gifted pupils to
meet the requirements of NRS 387.206 for the fiscal
year:
(a) May not be considered as financial ability to
pay for the purposes of negotiation or arbitration regarding salaries and
benefits.
(b) Must not be used to settle or arbitrate
disputes or negotiate settlements between an organization that represents
licensed employees of the school district, charter school or university school
and the school district, charter school or university school.
(c) Must not be used to adjust the schedules of
salaries and benefits of the employees of the school district, charter school
or university school.
8. For purposes of this section, an
economic hardship exists for a school district, charter school or university
school for profoundly gifted pupils if:
(a) Projections of revenue do not meet or exceed
the revenue anticipated at the time the basic support guarantees are
established for the fiscal year pursuant to NRS 387.122;
or
(b) The school district, charter school or
university school for profoundly gifted pupils incurs unforeseen expenses,
including, without limitation, expenses related to a natural disaster.
(Added to NRS by 2009, 907)
NRS 387.207 Required annual expenditures for library books, computer
software, equipment relating to instruction, and maintenance and repair;
exception for certain school districts.
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)
NRS 387.210 Duties of county treasurer. 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 the county treasurer 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 the county treasurer 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)
NRS 387.220 Penalties for failure of county treasurer or county auditor to perform
certain duties.
1. If any county treasurer or county
auditor fails or neglects to perform the duties required of him or her by NRS 354.603 and 387.210,
the county treasurer or county auditor shall forfeit for the benefit of the
county school district fund the sum of $100 from his or her 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 or her 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)
NRS 387.225 Money for schools to be received and disbursed by tax collector
or county treasurer without fee. 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
NRS 387.300 Budgets: Preparation. 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)
NRS 387.301 Budgets: Establishment of criteria for determining budgetary
priorities directed at improving pupil achievement and classroom instruction;
use of criteria.
1. Within the limits prescribed by law,
the board of trustees of each school district shall establish criteria for
determining budgetary priorities that are directed at improving the achievement
of pupils and improving classroom instruction.
2. The superintendent of schools of the
school district shall use the criteria established pursuant to subsection 1 in
making recommendations to the board of trustees regarding the budget of the
school district.
(Added to NRS by 2013, 281)
NRS 387.303 Budgets: Annual reports by school districts; compilation of
reports; biennial budget request for State Distributive School Account.
1. Not later than November 1 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 school district’s actual expenditures in
the fiscal year immediately preceding the report.
(c) The school district’s proposed expenditures
for the current fiscal year.
(d) 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.
(e) The number of employees who received an
increase in salary pursuant to subsection 2, 3 or 4 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.
(f) 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.
(g) The rates for fringe benefits, excluding health
insurance, paid by the school district for its licensed employees in the
preceding and current fiscal years.
(h) 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.
(i) The expenditures from the account created
pursuant to subsection 4 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. In preparing the agency biennial budget
request for the State Distributive School Account for submission to the
Department of Administration, the Superintendent of Public Instruction:
(a) Shall compile the information from the most
recent compilation of reports submitted pursuant to subsection 2;
(b) May increase the line items of expenditures
or revenues based on merit salary increases and cost of living adjustments or
inflation, as deemed credible and reliable based upon published indexes and
research relevant to the specific line item of expenditure or revenue;
(c) May adjust expenditures and revenues pursuant
to paragraph (b) for any year remaining before the biennium for which the
budget is being prepared and for the 2 years of the biennium covered by the
biennial budget request to project the cost of expenditures or the receipt of
revenues for the specific line items;
(d) May consider the cost of enhancements to
existing programs or the projected cost of proposed new educational programs,
regardless of whether those enhancements or new programs are included in the
per pupil basic support guarantee for inclusion in the biennial budget request
to the Department of Administration; and
(e) Shall obtain approval from the State Board
for any inflationary increase, enhancement to an existing program or addition
of a new program included in the agency biennial budget request.
4. The Superintendent of Public
Instruction shall, in the compilation required by subsection 2, reconcile the
revenues of the school districts with the apportionment received by those
districts from the State Distributive School Account for the preceding year.
5. The request prepared pursuant to
subsection 3 must:
(a) Be presented by the Superintendent of Public
Instruction to such standing committees of the Legislature as requested by the
standing committees for the purposes of developing educational programs and
providing appropriations for those programs; and
(b) Provide for a direct comparison of
appropriations to the proposed budget of the Governor submitted pursuant to
subsection 4 of NRS 353.230.
(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; 2007, 2384; 2007, 23rd
Special Session, 15; 2009, 940; 2013, 2638)
NRS 387.3035 Duties of Department: Determination of apportionment of state
school money; development of uniform system of budgeting and accounting;
continuing study of state school finance; preparation of biennial budgets. The Department shall:
1. Determine the apportionment of all
state school money to schools of the State as prescribed by law.
2. Develop for public schools of the State
a uniform system of budgeting and accounting. The system must provide for the
separate reporting of expenditures for each:
(a) School district; and
(b) School within a school district.
Ê Upon
approval of the State Board, the system is mandatory for all public schools in
this State and must be enforced as provided in subsection 2 of NRS 387.3037.
3. Carry on a continuing study of school
finance in the State, particularly the method by which schools are financed on
the state level, and make such recommendations to the Superintendent of Public
Instruction for submission to the State Board as the Department deems
advisable.
4. Recommend to the Superintendent of
Public Instruction for submission to the State Board such changes in budgetary
and financial procedures as the studies may show to be advisable.
5. Perform such other statistical and
financial duties pertaining to the administration and finances of the schools
of the State as may be required by the Superintendent of Public Instruction.
6. Prepare for the Superintendent of
Public Instruction the biennial budgets of the Department for consideration by
the State Board and submission to the Governor.
[31:32:1956]—(NRS A 1959, 800; 1965, 1149; 1969, 168;
1979, 1571;
1987, 828; 1997, 1767; 2013, 2634)—(Substituted
in revision for NRS 385.310)
NRS 387.3037 Duties of Department: Investigation of claims against school
funds and accounts; inspections of record books and accounts. The Department shall:
1. Investigate any claim against any
school fund or an account established under NRS
354.603, 386.570 or 392A.083, as applicable, whenever a
written protest against the drawing of a warrant, check or order in payment of
the claim is filed with the county auditor, the sponsor of the charter school
or the Department. If, upon investigation, the Department finds that any such
claim is unearned, illegal or unreasonably excessive, the Department shall
notify the county auditor and the clerk of the board of trustees, the governing
body of the charter school or the governing body of the university school for
profoundly gifted pupils who drew or authorized the order for the claim,
stating the reasons in writing why the order is unearned, illegal or excessive.
If so notified, the county auditor shall not draw his or her warrant in payment
of the claim nor shall the board of trustees, governing body of the charter school
or governing body of the university school for profoundly gifted pupils draw a
check or order in payment of the claim from an account established under NRS 354.603, 386.570 or 392A.083, as applicable. If the
Department finds that any protested claim is legal and actually due the
claimant, the Department shall authorize the county auditor, the board of
trustees, the governing body of the charter school or the governing body of the
university school for profoundly gifted pupils, as applicable, to draw his or
her warrant or its check or order on an account established under NRS 354.603, 386.570 or 392A.083, as applicable, for the claim,
and the county auditor, the board of trustees or the appropriate governing body
shall immediately draw his or her warrant or its check or order in payment of
the claim.
2. Inspect the record books and accounts
of boards of trustees, governing bodies of charter schools and governing bodies
of university schools for profoundly gifted pupils and enforce the uniform
method of keeping the financial records and accounts of school districts,
charter schools and university schools for profoundly gifted pupils.
3. Inspect the school fund accounts of the
county auditors of the several counties and report the condition of the funds
of any school district to the board of trustees thereof.
4. Inspect the accounts established by:
(a) The boards of trustees under NRS 354.603 and report the condition of
the accounts to the respective boards of county commissioners and county
treasurers.
(b) The governing bodies of charter schools under
NRS 386.570 and report the condition of
the accounts to the respective sponsors of the charter schools and governing
bodies of the charter schools.
(c) The governing bodies of university schools
for profoundly gifted pupils under NRS
392A.083 and report the condition of the accounts to the Board of Regents
of the University of Nevada and the respective governing bodies of the
university schools.
(Added to NRS by 1959, 811; A 1965, 1150; 1969, 169;
1971, 1346; 1975, 1808; 1979, 1572; 1987, 829; 2009, 932; 2013, 2635)—(Substituted
in revision for NRS 385.315)
NRS 387.304 Duties of Department: Annual audit of count of pupils; review of
audits and budgets of school districts; consultation with school districts in
preparation of biennial budgetary request; training for school district
financial officers. 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)
NRS 387.3045 Report of decline in ending balance of general fund of school
district. 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)
NRS 387.305 Medium-term obligations. 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)
NRS 387.310 Order for payment of money; procedures for approval of orders
and signing of cumulative voucher sheets; issuance of warrants; limitations;
cancellation.
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 the county
auditor 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 required by NRS 386.320 or travel expenses and
subsistence as authorized by NRS 386.290,
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; 2007, 2451)
NRS 387.315 Statements of purpose and invoices to accompany orders;
liability of trustees.
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)
NRS 387.317 Rejection of order by county auditor; return of order with
endorsed statement for rejection. 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, the county auditor
shall immediately return such order to the board with a statement of, and his
or her reasons for, rejection endorsed on the order.
(Added to NRS by 1961, 41)
NRS 387.319 Authorized travel by trustee: Payment of travel and subsistence;
claims.
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 provided for state officers and employees
generally.
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; A 2007, 602)
NRS 387.320 Quarterly publication of expenditures of school district.
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)
NRS 387.325 Limitation of actions on bills incurred by trustees. 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
NRS 387.328 Establishment; purposes; accumulation of money for specified
period; source; reversion prohibited; pledge of proceeds for payment on bonds.
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, 375.070, 377C.110 and 387.3288
and, in a county whose population is 100,000 or more but less than 700,000, the
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 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; 2013, 2800)
NRS 387.3285 Tax for fund for capital projects: Levy; contents of ballot
question; deposit of money; special election.
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)
NRS 387.3286 Tax for fund for capital projects: Forms for submission of
ballot question; examples.
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)
NRS 387.3287 Tax for account for replacement of capital assets or
construction of new buildings for schools to accommodate community growth.
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)
NRS 387.3288 Authorization for board of county commissioners in certain
counties to levy additional property tax for deposit in fund for capital
projects; deadline prescribed.
1. On or before January 1, 2014, the board
of county commissioners of each county whose population is 100,000 or more but
less than 700,000 may, in addition to any other taxes levied in accordance with
this chapter, levy an ad valorem tax of 5 cents on each $100 of assessed
valuation of taxable property within the county for the capital projects of the
school district. Any such levy must be approved by a two-thirds majority of the
members of the board.
2. Any money collected pursuant to this
section must be deposited in the county treasury to the credit of the fund for
capital projects established pursuant to NRS 387.328,
to be held and expended in the same manner as other money deposited in that
fund.
3. The rate of any tax levied pursuant to
subsection 1 must not be included in the total ad valorem tax levy for the
purposes of the application of the limitation in NRS 361.453.
(Added to NRS by 2013, 2800)
Tax on Residential Construction
NRS 387.329 Definitions. 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)
NRS 387.331 Imposition of tax in school district whose population is less
than 55,000; limitation on amount; deposit of proceeds.
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 55,000 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; 2011, 1247)
NRS 387.332 Duty of Nevada Tax Commission to review need for tax. 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
NRS 387.333 Creation; acceptance of gifts and grants; investment; payment of
claims.
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)
NRS 387.3335 Application for grant; proof of emergency conditions; determinations
by Department of Taxation and State Public Works Division; approval by State
Board of Examiners; awards of grants.
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 Division of the Department
of Administration 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 Division 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 Division 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
NRS 387.335 Issuance of general obligations by board of trustees: Authorized
purposes; combining questions for voting.
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 motor vehicles and other
equipment to be used for the transportation of pupils or furniture and
equipment for schools. If money from the issuance of general obligations is
used to purchase vehicles and other equipment used for the transportation of
pupils or furniture and equipment to replace existing vehicles and equipment or
furniture and equipment, as applicable, and the existing vehicles and equipment
or furniture and equipment subsequently are 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; 2009, 2139;
2013, 710)
NRS 387.400 Limitation on bonded indebtedness of county school district. 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)
NRS 387.510 Abolition or change of boundaries of county school district;
liability for bonded indebtedness.
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
NRS 387.513 “Executive Director” defined. 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)
NRS 387.516 Application for guarantee agreement; duties of State Treasurer;
limitations on amount of guarantee; ineligibility of certain obligations;
investigation and report by Executive Director.
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 $40,000,000.
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 the
investigation to the State Board of Finance indicating his or her 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; 2007, 1089, 2524)
NRS 387.519 Conditions under which State Treasurer may enter into guarantee
agreement. 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)
NRS 387.522 Limitation on total amount of outstanding bonds that may be
guaranteed; certification by State Treasurer deemed pledge by this state.
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)
NRS 387.524 Guarantee agreement: Required contents; approvals required.
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)
NRS 387.526 Loan to school district upon failure to make timely payment on
debt service of guaranteed bonds: Duties of State Treasurer and Executive
Director; interest; restrictions on school district.
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, the Executive
Director shall proceed pursuant to the provisions of NRS 354.685.
(Added to NRS by 1997, 2708; A 1999, 599; 2001, 2335)
NRS 387.528 Repayment of loan by school district; duty of State Treasurer to
withhold other money from school district upon failure to repay.
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
NRS 387.531 Joint acquisition authorized; issuance of negotiable general
obligation bonds.
1. Notwithstanding the provisions of any
other law, the boards of trustees of county school districts are encouraged,
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, without limitation,
proceeds of bonds issued pursuant to this chapter and gifts and grants from any
source.
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; 2007, 373)
NRS 387.541 Issuance of bonds: Approval of debt management commission and
voters required; applicability of Local Government Securities Law.
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)
NRS 387.551 Joint operation and maintenance: Powers of districts.
1. Subject to any contractual provisions
between the county school districts, including, without limitation, a compact
entered into pursuant to NRS 387.563, if
applicable, 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 money 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 money, 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, without limitation, 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, without limitation, 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 an advisory council, a
commission or a 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
must 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; A 2007, 374)
NRS 387.561 Interdistrict agreements and contracts. In
addition to a compact entered into pursuant to NRS
387.563, if applicable, 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 must 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; A 2007, 375)
NRS 387.563 Acquisition of
facility or project for career and technical education; requirements of
compact; establishment of advisory council; agreements with community and
businesses authorized.
1. If two or more school districts acquire
a facility or project jointly pursuant to the provisions of this section and NRS 387.531 to 387.591,
inclusive, for the purpose of providing career and technical education to
pupils enrolled in high schools, the participating school districts shall enter
into a compact that sets forth the terms of the agreement among the
participating school districts concerning the joint facility or project. The
compact must include, without limitation:
(a) Provisions concerning the apportionment of
expenses for the joint facility or project;
(b) Provisions establishing the total number of
pupils and the percentage of pupils from each school district that may enroll in
each course or program of career and technical education offered by the joint
facility or project;
(c) Provisions concerning personnel for the joint
facility or project;
(d) Provisions establishing an advisory council
to assist with oversight of the joint facility or project, the powers and
duties of the advisory council and the number of members that must be appointed
to the advisory council from among the membership of the board of trustees of
each participating school district, which must include at least one member of
the board of trustees of each participating school district appointed by the
president of the board of trustees of the school district; and
(e) Any other provisions governing the operation
of the joint facility or project as deemed necessary by the participating
school districts.
2. The participating school districts may
enter into one or more agreements of cooperation with representatives of the
community and businesses and industry who are interested in the career and
technical education offered by the joint facility or project. If such an
agreement is entered into, the advisory council established pursuant to
subsection 1 may appoint one or more of the representatives to the advisory
council.
(Added to NRS by 2007, 373)
NRS 387.571 Powers, rights
and benefits of officers, agents and employees of districts preserved. 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 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, and pursuant to a compact
entered into pursuant to NRS 387.563, if
applicable, or otherwise, in connection with the facility or project and any
activity pertaining thereto.
(Added to NRS by 1971, 530; A 2007, 376)
NRS 387.581 Public purpose. 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, effects
a public purpose.
(Added to NRS by 1971, 530; A 2007, 376)
NRS 387.591 Liberal construction; other powers preserved.
1. The provisions of 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 the provisions of 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; A 2007, 376)
REVIEW OF SCHOOL DISTRICTS BASED UPON FINANCIAL MANAGEMENT
PRINCIPLES
NRS 387.602 “Management principles” defined. 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)
NRS 387.607 Applicability to extent money is available. 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)
NRS 387.613 Review of school districts; recommendations by Legislative
Auditor; selection of school districts by Legislature; qualifications and
selection of consultant to conduct reviews; monitoring and oversight of
consultant; self-assessment by school district required.
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 the
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)
NRS 387.618 Establishment and duties of oversight committee to assist in
process of review.
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 387.644, inclusive, including, without
limitation, requesting periodic reports from the consultant on the status of
the evaluation.
(Added to NRS by 2005, 2440)
NRS 387.622 Financial management principles and areas for review; additional
review by consultant authorized.
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 or her 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)
NRS 387.626 Duties of consultant; Department required to provide technical
support; availability of books, accounts and records necessary for conducting
review; confidentiality.
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 or her 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 the 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 or her 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 or when required to do so pursuant to NRS 239.0115;
(b) Shall make such working papers available to
the Legislative Auditor upon the request of the Auditor; 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 or her.
(Added to NRS by 2005, 2442; A 2007, 2096)
NRS 387.631 Final written report of review; issuance of preliminary report
to school district; response by school district; exemption from next review for
certain school districts; availability of reports to public.
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 or the superintendent’s designee and discuss the report with
the superintendent or the superintendent’s designee. Within 30 days after receipt
of the preliminary report, the superintendent or the superintendent’s designee
shall 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 or her 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 is confidential
until the final report is submitted. After the final written report is
submitted, the preliminary report and the final report must be made available
to the general public.
(Added to NRS by 2005, 2443; A 2007, 1727)
NRS 387.636 School district required to hold public meeting concerning final
report; vote whether to adopt corrective action plan; effect of failure to vote
within prescribed time; appearance before Legislature under certain
circumstances.
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 the consultant’s 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)
NRS 387.639 Reports by school district concerning progress on corrective
action plan; review of reports by Legislative Auditor and Legislature;
exemption from next review for certain school districts.
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 the determination
of the Auditor 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)
NRS 387.644 Annual reporting by school districts exempt from review.
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
NRS 387.800 Use of school buses for commercial advertising: Authorization;
conditions; establishment of special revenue fund; authorized use of fees.
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)
