Nrs: Chapter 387 - Financial Support Of School System

Link to law: https://www.leg.state.nv.us/NRS/NRS-387.html
Published: 2015

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[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.

_________

_________

 

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)