NRS: CHAPTER 387 - FINANCIAL SUPPORT OF SCHOOL SYSTEM

[Rev. 6/29/2024 3:52:50 PM--2023]

CHAPTER 387 - FINANCIAL SUPPORT OF SCHOOL SYSTEM

STATE MONEY

NRS 387.013 State Permanent School Fund: Annual financial reports by State Controller.

NRS 387.015 State Treasurer custodian of securities; liability on bond.

NRS 387.030 Sources and distribution of State Education 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 Separate accounting by school districts and charter schools of money received for instruction and services to pupils who receive early intervening services.

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

General Provisions

NRS 387.068 Definitions.

NRS 387.069 “Director” defined.

NRS 387.0693 “National School Lunch Act” defined.

NRS 387.0695 “Program” defined.

NRS 387.070 “Program of nutrition” defined.

NRS 387.073 “School Breakfast Program” 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.

Breakfast After the Bell Program

NRS 387.114 Legislative declaration.

NRS 387.1145 Creation; participation in Program; models for serving breakfast; compliance with federal meal patterns and nutritional standards.

NRS 387.1151 Duties of State Department of Agriculture to carry out Program; acceptance of gifts, donations, bequests and grants.

NRS 387.1155 Disbursements of money by State Department of Agriculture; waiver of requirements for participation in Program; adoption of regulations regarding waiver.

NRS 387.116 Limitation on use of money received as reimbursement for breakfast served under Program.

NRS 387.1165 State Department of Agriculture to monitor participating schools for compliance with laws and regulations; notice to schools of failure to maintain or increase provision of breakfast; schools receiving notice to submit statement identifying reasons for failure and plan for increasing participation in Program.

NRS 387.117 Annual report to Governor and Director of Legislative Counsel Bureau.

NRS 387.1175 Regulations.

APPORTIONMENTS AND ALLOWANCES FROM STATE EDUCATION FUND

General Provisions

NRS 387.121 Intent of Legislature to provide additional resources to Pupil-Centered Funding Plan to meet needs of certain categories of pupils and promote transparency and accountability in public education.

NRS 387.1211 Definitions.

State Education Fund; Determination of Funding

NRS 387.1212 State Education Fund: Creation; sources of money; payment of claims.

NRS 387.1213 Education Stabilization Account: Creation; transfer of money; temporary advance from Account; limitation on balance.

NRS 387.1214 Determination of statewide base per pupil funding, adjusted base per pupil funding and additional weighted funding; appropriation of money in State Education Fund.

NRS 387.1215 Establishment of cost adjustment factor for certain public schools in each county.

NRS 387.1218 Establishment of attendance area adjustment.

NRS 387.122 Establishment of statewide multiplier for pupils with disabilities.

NRS 387.1223 Quarterly reports of average daily enrollment; calculation of yearly apportionment; effect of declining enrollment; consequences for school district or charter school that deliberately causes decline in enrollment.

NRS 387.1225 Reimbursement to hospital or other facility that provides residential treatment to children and operates licensed private school or accredited educational program; request for and amount of reimbursement.

Apportionment of State Education Fund

NRS 387.123 Count of pupils for apportionment; uniform regulations for counting enrollment and calculating average daily enrollment.

NRS 387.1234 Regulations to establish maximum pupil-teacher ratio in each grade; exception from maximum ratio for certain schools and programs.

NRS 387.1238 Verification of reports of enrollment and attendance.

NRS 387.124 Apportionments to school districts, charter schools and university schools for profoundly gifted pupils; apportionments for pupils enrolled part-time in program of distance education; apportionment of money for National School Lunch Program.

NRS 387.1241 Requirements for apportionments to charter schools; request for advance by charter school.

NRS 387.1242 Requirements for apportionments to university schools for profoundly gifted pupils; request for advance by university school.

NRS 387.1243 Adjustments for pupil not properly enrolled or not attending; final computation; underpayments and overpayments.

NRS 387.1244 Superintendent of Public Instruction authorized to make deductions from apportionment otherwise payable; grounds; appeal to State Board.

NRS 387.12445 Distribution and use of adjusted base per-pupil funding and weighted funding; separate accounting of certain funds; regulations.

NRS 387.12455 Reservation of money for transfer to State Education Fund; inclusion of recommendations concerning education funding in proposed executive budget.

NRS 387.1246 Commission on School Funding: Members; terms; removal of members; vacancies; officers; rules; meetings; quorum; provision of certain services and assistance to Commission; per diem.

NRS 387.12463 Commission on School Funding: Duties; receipt of quarterly report; remedial actions based on contents of report; recommendations.

NRS 387.12468 Reports.

ACCOUNTS AND FUNDS

Fund for School Improvement

NRS 387.1249 Creation of Fund; use of interest and income; transfer of money to State General Fund.

Early Childhood Literacy and Readiness Account

NRS 387.1271 “Account” defined.

NRS 387.1273 Creation; use of interest and income; transfer of money to State General Fund; acceptance of gifts and grants; use of money in Account.

NRS 387.1275 Award of grants; application to receive grant; prioritization of award of grants.

NRS 387.1277 Department to review grants awarded; compilation of report.

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 Proceeds of certain tax on revenues from rental of transient lodging to be deposited in State Education Fund.

NRS 387.195 Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals.

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 Recommended minimum expenditure by school districts, charter schools and university schools for profoundly gifted pupils for textbooks, instructional supplies, instructional software and instructional hardware.

NRS 387.2062 Report concerning failure to comply with recommended minimum expenditure.

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 Education Fund.

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.

NRS 387.3039 Duties of Department: 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.

NRS 387.3289 Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects.

Tax on Residential Construction

NRS 387.329 Definitions.

NRS 387.331 Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds.

NRS 387.332 Duty of Nevada Tax Commission to review need for tax.

Additional Taxes to Alleviate Overcrowding and Satisfy Repair Needs in Certain Counties

NRS 387.3322 Public Schools Overcrowding and Repair Needs Committees: Establishment; appointment; filling of vacancies; meetings; quorum; administrative support. [Expired by limitation.]

NRS 387.3324 Public Schools Overcrowding and Repair Needs Committee to prepare recommendations for imposition of taxes and submit recommendations to board of county commissioners; submission of question to voters; imposition of recommended tax.

NRS 387.3326 Imposition of tax upon approval of voters.

NRS 387.3328 Deposit and use of proceeds of 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.

Fund to Assist Rural School Districts in Financing Capital Improvements

NRS 387.3341 Creation; acceptance of gifts and grants; investment; payment of claims; required use of grant money.

NRS 387.3342 Authorization for board of county commissioners in certain counties to levy additional property tax on taxable property for capital projects which may obtain a grant from Fund; deposit of money; pledge of proceeds for payment on bonds.

NRS 387.3343 Application for grant from Fund after levying certain taxes; required contents; amount of grant; regulations.

NRS 387.3344 Oversight panel for capital improvement projects: Selection of members; terms; meetings; duties.

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.

GRANTS FOR PREKINDERGARTEN PROGRAMS

NRS 387.652 Requirements to receive grant; application.

NRS 387.654 Separate accounting; uses.

NRS 387.656 Regulations.

NRS 387.658 Report.

_________

STATE MONEY

NRS 387.013 State Permanent School Fund: Annual financial reports by State Controller. The State Controller shall, each year, 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; 2023, 92)

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 Sources and distribution of State Education Fund. 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 Education 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; 2019, 4209)

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 A 2015, 1837; 2019, 3281)

NRS 387.047 Separate accounting by school districts and charter schools of money received for instruction and services to pupils who receive early intervening services.

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 who receive early intervening services.

2. The separate accounting must include:

(a) The amount of money provided to the school district or charter school for special education for basic support;

(b) Transfers of money from the general fund of the school district or charter school needed to balance the special revenue fund; and

(c) The amount of money, if any, expended by the school district or charter school for early intervening services provided pursuant to subsection 3 of NRS 388.429.

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; 2019, 4210)

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 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 Superintendent of Public Instruction.

5. On warrants of the State Controller issued upon the order of the Superintendent of Public Instruction pursuant to regulations or policies of the State Board, 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; 2017, 502)

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; 2015, 3805; 2019, 2002, 2058)

PROGRAMS OF NUTRITION

General Provisions

NRS 387.068 Definitions. As used in NRS 387.068 to 387.1175, inclusive, unless the context otherwise requires, the words and terms defined in NRS 387.069 to 387.073, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 2013, 1797; A 2015, 3855)

NRS 387.069 “Director” defined. “Director” means the Director of the State Department of Agriculture.

(Added to NRS by 2013, 1797)

NRS 387.0693 “National School Lunch Act” defined. “National School Lunch Act” means the Act created by 42 U.S.C. §§ 1751 et seq.

(Added to NRS by 2015, 3852)

NRS 387.0695 “Program” defined. “Program” means the Breakfast After the Bell Program created by NRS 387.1145.

(Added to NRS by 2015, 3852)

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 or the Program.

[100:32:1956]—(NRS A 1975, 154; 1979, 1584; 1983, 314; 1993, 2878; 2013, 1797; 2015, 3855)

NRS 387.073 “School Breakfast Program” defined. “School Breakfast Program” means the school breakfast program created by 42 U.S.C. § 1773.

(Added to NRS by 2015, 3852)

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; 2015, 3805; 2019, 2003, 2058)

NRS 387.090 Powers of trustees of school districts and governing bodies of charter schools. Except as otherwise provided in NRS 387.114 to 387.1175, inclusive, 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 387.1175, 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; 2015, 3805, 3855; 2019, 2003, 2059)

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)

Breakfast After the Bell Program

NRS 387.114 Legislative declaration. The Legislature hereby finds and declares that providing breakfast to pupils in elementary schools and secondary schools after the instructional day has officially begun:

1. Increases the number of pupils who have the opportunity to eat a healthy breakfast and who are otherwise qualified for free or reduced-price lunches under the National School Lunch Act.

2. Furthers the goals and objectives of the United States Department of Agriculture to increase the consumption of nutritious meals by pupils.

3. Improves academic performance.

4. Improves the overall health of the children of this State by reducing food insecurity.

5. Generates additional revenue for programs of nutrition for children through federal grants and programs.

(Added to NRS by 2015, 3852)

NRS 387.1145 Creation; participation in Program; models for serving breakfast; compliance with federal meal patterns and nutritional standards.

1. There is hereby created the Breakfast After the Bell Program for public schools in which the majority of enrolled pupils are eligible for free or reduced-price lunches under the National School Lunch Act.

2. Except as otherwise provided in subsections 3 and 4:

(a) If a public school in this State in which 70 percent or more of the enrolled pupils during the previous school year were eligible for free or reduced-price lunches under the National School Lunch Act, the public school shall participate in the Program and offer a breakfast to each pupil in the school after the instructional day has officially begun.

(b) A public school that participates in universal meal service in high poverty areas pursuant to Section 104 of the Healthy, Hunger-Free Kids Act of 2010, Public Law 111-296, must participate in the Program if the school is included on the list of public schools published by the State Department of Agriculture pursuant to NRS 387.1151.

3. A public school is not required to continue to participate in the Program in any school year after the 2016-2017 school year if the school can demonstrate to the satisfaction of the State Department of Agriculture that:

(a) The number of enrolled pupils in the school who were eligible for free or reduced-price lunches under the National School Lunch Act comprised less than 70 percent of the total number of enrolled pupils at the school for each of the two immediately preceding school years; or

(b) A financial hardship exists.

4. A public school that would otherwise be required to participate in the Program pursuant to subsection 2 is not required to participate in the Program:

(a) Until sufficient money, as determined by the State Department of Agriculture, is available to fund the public school’s participation in the Program.

(b) In the event that the amount of the federal per meal reimbursement available to a public school for free or reduced-price breakfasts pursuant to the School Breakfast Program is eliminated or reduced to an amount that is less than that amount which was in effect on December 31, 2013.

5. Each public school participating in the Program, in cooperation with the board of trustees of the school district or governing body, as applicable, may determine the model for serving breakfast that is best suited for the school. Models for serving breakfast may include, without limitation:

(a) Breakfast served in the classroom;

(b) Grab-and-go breakfasts; and

6. Each breakfast served by a public school under the Program must comply with federal meal patterns and nutritional standards for school breakfast programs as required by the Healthy, Hunger-Free Kids Act of 2010, Public Law 111-296, and any regulations or rules interpreting that Act.

7. As used in this section, “grab-and-go breakfast” means a breakfast in which all of the components of the breakfast are packaged in a bag that is made available at sites throughout school, during the first period of school or during a break after the first period of school.

(Added to NRS by 2015, 3852)

NRS 387.1151 Duties of State Department of Agriculture to carry out Program; acceptance of gifts, donations, bequests and grants.

1. The State Department of Agriculture shall:

(a) On or before July 10, 2015, and on or before December 31 of the year preceding each school year thereafter, publish a list of the public schools that meet the requirements for participation in the Program pursuant to NRS 387.1145.

(b) On or before July 15, 2015, implement the Program in accordance with the National School Lunch Act and the School Breakfast Program.

(1) The implementation of the Program.

(2) The submission of claims for reimbursement under the School Breakfast Program.

(d) Distribute the money to implement a breakfast-serving model under the Program.

2. The Director may apply for and accept any gift, donation, bequest, grant or other source of money for the purpose of funding the Program.

(Added to NRS by 2015, 3853)

NRS 387.1155 Disbursements of money by State Department of Agriculture; waiver of requirements for participation in Program; adoption of regulations regarding waiver.

1. For each school year, disbursements from the State Department of Agriculture to public schools which are participating in the Program must:

(a) Be paid in sequential order starting with the public school with the highest percentage of enrolled pupils eligible for free or reduced-price lunches under the National School Lunch Act.

(b) Be paid until all money available for the Program for a school year is exhausted.

2. To the extent that money is available and for each school year, the State Department of Agriculture shall allocate to each public school that is participating in the Program an amount of money necessary to carry out the Program, as determined by the Department in accordance with subsection 1.

3. The State Department of Agriculture shall adopt regulations prescribing the manner in which a public school that is not otherwise required to participate in the Program may apply for and receive a waiver of the requirements of NRS 387.1145 for the purpose of participating in the Program, including, without limitation, any requirements to qualify for a waiver.

(Added to NRS by 2015, 3853)

NRS 387.116 Limitation on use of money received as reimbursement for breakfast served under Program.

1. Except as otherwise provided in subsection 2, any federal or state money received by a public school or school district as reimbursement for breakfast served under the Program must be used only for the food served and operations directly incidental to the provision of breakfast.

2. A public school that receives money pursuant to NRS 387.1155 may use the money for the following purposes with respect to the implementation and operation of the Program:

(a) Training school employees.

(b) Any additional costs of labor.

(d) To conduct surveys designed to market the Program to pupils and the families of pupils and to receive feedback on proposed breakfast menu items.

(Added to NRS by 2015, 3854)

1. The State Department of Agriculture shall monitor public schools participating in the Program and ensure that participating schools comply with NRS 387.114 to 387.1175, inclusive, and any regulations adopted pursuant thereto.

2. If the State Department of Agriculture determines at the end of a school year that a public school participating in the Program has not maintained or increased the provision of breakfast to enrolled pupils who are eligible for free or reduced-price lunches under the National School Lunch Act, the State Department of Agriculture shall provide written notice of its findings to the school.

3. A public school that receives notice pursuant to subsection 2 shall, not later than 30 days after receiving such notice, submit to the State Department of Agriculture a:

(a) Statement identifying the reasons the school did not maintain or increase the provision of breakfast to pupils who are eligible for free or reduced-price lunches under the National School Lunch Act; and

(b) Plan for increasing participation in the Program by enrolled pupils in the school who are eligible for free or reduced-price lunches under the National School Lunch Act that addresses the reasons identified in the statement submitted pursuant to paragraph (a).

(Added to NRS by 2015, 3854; A 2017, 2184)

NRS 387.117 Annual report to Governor and Director of Legislative Counsel Bureau. The State Department of Agriculture shall, on or before December 31 of each year:

1. Prepare a report on the implementation and effectiveness of the Program in this State; and

2. Submit the report prepared pursuant to subsection 1 to:

(a) The Governor; and

(b) The Director of the Legislative Counsel Bureau for transmittal to:

(1) If the report is prepared in an even-numbered year, the next regular session of the Legislature; or

(2) If the report is prepared in an odd-numbered year, the Legislative Commission.

(Added to NRS by 2015, 3854)

NRS 387.1175 Regulations. The State Department of Agriculture may adopt regulations to carry out the provisions of NRS 387.114 to 387.1175, inclusive.

(Added to NRS by 2015, 3855)

APPORTIONMENTS AND ALLOWANCES FROM STATE EDUCATION FUND

General Provisions

1. 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 by combining money raised pursuant to state law at the local level with state money to provide a certain basic level of support to each pupil in this State, adjusted to account for variation in the local costs to provide a reasonably equal educational opportunity to pupils and for the costs of providing a reasonably equal educational opportunity to pupils with certain additional educational needs. This formula is designated the Pupil-Centered Funding Plan.

2. It is the intent of the Legislature, commencing with Fiscal Year 2019-2020, to promote transparency and accountability in state funding for public education by accounting for all state financial aid to public schools and projected local financial aid to public schools, both on a per pupil basis and on a per program basis, and expressing the total per pupil amount of all such support.

3. It is the intent of the Legislature to accomplish the transition to the Pupil-Centered Funding Plan without causing an unexpected loss of revenue to any school district, charter school or university school for profoundly gifted pupils which may receive less money on a per-pupil basis under the Pupil-Centered Funding Plan than the district, charter school or university school for profoundly gifted pupils received during the fiscal year ending on June 30, 2020. Except as otherwise provided in subsection 4, if a school district, charter school or university school for profoundly gifted pupils would receive less money under the Pupil-Centered Funding Plan than the district, charter school or university school for profoundly gifted pupils received during the fiscal year ending on June 30, 2020, it is the intent of the Legislature that the school district, charter school or university school for profoundly gifted pupils instead receive a reasonably similar level of funding on a per-pupil basis that the district, charter school or university school for profoundly gifted pupils received during the fiscal year ending on June 30, 2020, and be given the flexibility to reapportion money between its adjusted base per pupil funding and weighted funding in a manner similar to the apportionment of such money in the fiscal year ending on June 30, 2020, to ensure that each pupil in the district, charter school or university school for profoundly gifted pupils receives a reasonably equal educational opportunity. When determining whether charter schools should receive a reasonably similar level of funding on a per-pupil basis that charter schools received during the fiscal year ending on June 30, 2020, it is the intent of the Legislature that all charter schools should be considered as a whole rather than evaluated individually.

4. It is the intent of the Legislature to ensure that no school district that receives a modified allocation of money as described in subsection 3 receives less funding in a school year than the school district received in the immediately preceding school year unless the enrollment in the school district continues to decline for a period of 2 years or more. In the event of such an enrollment decline, it is the intent of the Legislature to determine an appropriate method to mitigate the effects of a continued decline in enrollment, which may include, without limitation, appropriating money to the school district as if the number of pupils enrolled in the district equaled the average number of pupils enrolled in the district over a rolling 3-year period.

(Added to NRS by 1967, 889; A 1973, 1419; 1997, 1859; 2007, 1199; 2015, 3706; 2017, 3231; 2019, 3260, 4210; 2021, 2915)

NRS 387.1211 Definitions. As used in NRS 387.121 to 387.12468, inclusive:

1. “At-risk pupil” means a pupil who is within the quintile of pupils determined to be most in need of additional services and assistance to graduate based on one or more measures prescribed by the State Board, which may include, without limitation, consideration of whether a pupil:

(a) Is economically disadvantaged;

(b) Is at risk of dropping out of high school; or

2. “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.

3. “Average daily enrollment” means the total number of pupils enrolled in and scheduled to attend a public school in a specific school district during a period of reporting divided by the number of days school is in session during that period.

4. “Commission” means the Commission on School Funding created by NRS 387.1246.

5. “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.

(Added to NRS by 1979, 1582; A 1987, 994; 1991, 1547; 1997, 1859; 1999, 2925; 2007, 1199; 2015, 3707; 2019, 4211; 2023, 736)

State Education Fund; Determination of Funding

NRS 387.1212 State Education Fund: Creation; sources of money; payment of claims.

1. The State Education Fund is hereby created as a special revenue fund to be administered by the Superintendent of Public Instruction for the purpose of supporting the operation of the public schools in this State. The interest and income earned on the money in the Fund, excluding the direct legislative appropriation from the State General Fund required by subsection 3, must, after deducting any applicable charges, be credited to the Fund.

2. Money which must be deposited for credit to the State Education Fund includes, without limitation:

(a) All money derived from interest on the State Permanent School Fund, as provided in NRS 387.030;

(b) The proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty or interest, less any amount retained by the county treasurer for the actual cost of collecting and administering the tax;

(d) The money identified in subsection 9 of NRS 120A.610;

(e) The portion of the money in each special account created pursuant to subsection 1 of NRS 179.1187 which is identified in paragraph (d) of subsection 2 of NRS 179.1187;

(f) The money identified in paragraph (d) of subsection 6 of NRS 278C.250;

(g) The money identified in subsection 1 of NRS 328.450;

(h) The money identified in subsection 1 of NRS 328.460;

(i) The money identified in paragraph (a) of subsection 2 of NRS 360.850;

(j) The money identified in paragraph (a) of subsection 2 of NRS 360.855;

(k) The money required to be transferred to the State Education Fund pursuant to NRS 362.100;

(l) The money required to be deposited to the credit of the State Education Fund pursuant to subsection 4 of NRS 362.170;

(m) The portion of the proceeds of the tax imposed pursuant to subsection 1 of NRS 372A.290 identified in paragraph (b) of subsection 4 of NRS 372A.290;

(n) The proceeds of the tax imposed pursuant to subsection 3 of NRS 372A.290;

(o) The proceeds of the fees, taxes, interest and penalties imposed pursuant to chapter 374 of NRS, as transferred pursuant to subsection 3 of NRS 374.785;

(p) The money identified in subsection 5 of NRS 445B.640;

(q) The money identified in paragraph (b) of subsection 7 of NRS 678B.390;

(r) The portion of the proceeds of the excise tax imposed pursuant to subsection 1 of NRS 463.385 identified in paragraph (c) of subsection 5 of NRS 463.385;

(s) The money required to be distributed to the State Education Fund pursuant to subsection 3 of NRS 482.181;

(t) The portion of the proceeds of the fee imposed pursuant to NRS 488.075 identified in subsection 2 of NRS 488.075;

(u) The portion of the net profits of the grantee of a franchise, right or privilege identified in NRS 709.110;

(v) The portion of the net profits of the grantee of a franchise identified in NRS 709.230;

(w) The portion of the net profits of the grantee of a franchise identified in NRS 709.270;

(x) The money required to be distributed to the State Education Fund pursuant to NRS 363D.290;

(y) The amount of any fines required to be remitted to the State Treasurer for deposit to the credit of the State Education Fund pursuant to subsection 1 of NRS 555.470;

(z) The amount of any claim, together with any dividend, interest or other increment required to be transferred to the State Education Fund pursuant to subsection 2 of NRS 120A.645;

(aa) The portion of the proceeds of the tax imposed pursuant to subsection 2 of NRS 372A.290 identified in paragraph (b) of subsection 5 of NRS 372A.290; and

(bb) The direct legislative appropriation from the State General Fund required by subsection 3.

3. In addition to money from any other source provided by law, support for the State Education Fund must be provided by direct legislative appropriation from the State General Fund in an amount determined by the Legislature to be sufficient to fund the operation of the public schools in this State for kindergarten through grade 12 for the next ensuing biennium for the population reasonably estimated for that biennium. Money in the State Education Fund does not revert to the State General Fund at the end of a fiscal year, and the balance in the State Education Fund must be carried forward to the next fiscal year.

4. Money in the Fund must be paid out on claims as other claims against the State are paid.

(Added to NRS by 2019, 4196; A 2021, 1102, 1287, 2387; 2023, 5, 1063, 2721, 3047)

NRS 387.1213 Education Stabilization Account: Creation; transfer of money; temporary advance from Account; limitation on balance.

1. The Education Stabilization Account is hereby created in the State Education Fund. Except as otherwise provided in this section, each year after the close of the previous fiscal year and before the issuance of the State Controller’s annual report, each county school district shall transfer from the county school district fund to the Education Stabilization Account any amount by which the actual ending fund balance of the county school district fund exceeds 16.6 percent of the total actual expenditures for the fund. The interest and income earned on the money in the Account, after deducting any applicable charges, must be credited to the Account.

2. Money transferred pursuant to subsection 1 to the Education Stabilization Account is a continuing appropriation solely for the purpose of authorizing the expenditure of the transferred money for the purposes set forth in this section.

3. The balance in the Education Stabilization Account must not exceed 20 percent of the total of all appropriations and authorizations from the State Education Fund, excluding the Education Stabilization Account, for the immediately preceding fiscal year. Any money transferred to the Education Stabilization Account which exceeds this amount must instead be transferred to the State Education Fund.

4. If the Interim Finance Committee finds that:

(a) Upon submission of a request from the Department, the actual enrollment growth for a fiscal year exceeds the projected enrollment growth by an amount that the Interim Finance Committee determines would make a transfer of money to the State Education Fund necessary to fund the excess enrollment;

(b) The collection of revenue in any fiscal year will result in the State Education Fund receiving less money than authorized for expenditure from the State Education Fund;

(c) Upon submission of a request from the Department, any amount of money which was deposited in the State Education Fund is found by an audit to have been deposited in error; or

(d) Upon submission of a request from the Department, any error in the application of the Pupil-Centered Funding Plan by the Department has created a shortfall in the State Education Fund,

Ê the Committee shall by resolution establish an amount of money to transfer from the Education Stabilization Account to the State Education Fund and direct the State Controller to transfer that amount to the State Education Fund. The State Controller shall thereupon make the transfer.

5. When determining the actual ending fund balance for the purposes of subsection 1, each county school district shall exclude:

(a) Any money deposited in the county school district fund on or before June 30, 2020;

(b) Any money apportioned to the county school district for capital projects or debt service pursuant to subsection 2 of NRS 362.170 and deposited in the county school district fund when authorized by law; and

(c) Any money transferred to the county school district and authorized for expenditure as a continuing appropriation pursuant to paragraph (b) of subsection 6 of NRS 387.1214.

6. If the Superintendent of Public Instruction determines that the money due from the State Education Fund to a county school district, charter school or university school for profoundly gifted pupils pursuant to NRS 387.185 exceeds the amount of money available in the State Education Fund because of a delay in expected receipts, he or she may request from the Director of the Office of Finance a temporary advance from the Education Stabilization Account for the payment of such money due. Upon receipt of such a request, the Director of the Office of Finance shall make a recommendation to the Interim Finance Committee to approve the temporary advance in whole or in part or to deny the request. If the Interim Finance Committee approves the request in whole or in part, the Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of the amount approved by the Interim Finance Committee, and the State Controller shall draw his or her warrant upon receipt of such a notice of approval. Any money which is temporarily advanced from the Education Stabilization Account pursuant to this subsection must be repaid by August 31 following the end of the fiscal year in which the temporary advance is made.

7. The balance remaining in the State Education Fund, excluding the balance remaining in the Education Stabilization Account, that has not been committed for expenditure on or before June 30 of an odd-numbered fiscal year must be transferred to the Education Stabilization Account to the extent that such a transfer would not cause the balance in the Education Stabilization Account to exceed the limit established in subsection 3.

(Added to NRS by 2019, 4197; A 2021, 1104; 2023, 6, 2385, 3051)

NRS 387.1214 Determination of statewide base per pupil funding, adjusted base per pupil funding and additional weighted funding; appropriation of money in State Education Fund.

1. After a direct legislative appropriation is made to the State Education Fund from the State General Fund pursuant to NRS 387.1212, the Legislature shall determine the statewide base per pupil funding amount for each fiscal year of the biennium, which is the amount of money expressed on a per pupil basis for the projected enrollment of the public schools in this State, determined to be sufficient by the Legislature to fund the costs of all public schools in this State to operate and provide general education to all pupils for any purpose for which specific funding is not appropriated pursuant to paragraph (a), (b) or (e) of subsection 2 or NRS 387.122. It is the intent of the Legislature that the statewide base per pupil funding amount for any fiscal year, to the extent practicable, be not less than the statewide base per pupil funding amount for the immediately preceding fiscal year, adjusted by the rate of inflation, unless the amount of money contained in the State Education Fund, excluding the Education Stabilization Account, decreases from the preceding fiscal year. If the amount of money contained in the State Education Fund, excluding the Education Stabilization Account, decreases from the preceding fiscal year, it is the intent of the Legislature that a proportional reduction be made in both the statewide base per pupil funding amount and the weighted funding appropriated pursuant to paragraph (e) of subsection 2.

2. After a direct legislative appropriation is made to the State Education Fund from the State General Fund pursuant to NRS 387.1212, the money in the State Education Fund, excluding any amount of money in the Education Stabilization Account, must be appropriated as established by law for each fiscal year of the biennium for the following purposes:

(a) To each school district, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide food services and transportation for pupils and any other similar service that the Legislature deems appropriate.

(b) To each school district, charter school or university school for profoundly gifted pupils, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide local funding to support pupils with disabilities.

(c) To each school district, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide adjusted base per pupil funding for each pupil estimated to be enrolled in the school district.

(d) To each charter school or university school for profoundly gifted pupils, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide:

(1) The statewide base per pupil funding amount for each pupil estimated to be enrolled full-time in a program of distance education provided by the charter school or university school for profoundly gifted pupils; and

(2) Adjusted base per pupil funding for each pupil estimated to be enrolled in the charter school or university school for profoundly gifted pupils other than a pupil identified in subparagraph (1).

(e) To each school district, charter school or university school for profoundly gifted pupils, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide additional weighted funding for each pupil estimated to be enrolled in the school district, charter school or university school for profoundly gifted pupils who is:

(1) An English learner;

(2) An at-risk pupil; or

(3) A gifted and talented pupil.

3. The adjusted base per pupil funding appropriated pursuant to paragraph (c) of subsection 2 for each school district must be determined by applying the cost adjustment factor established pursuant to NRS 387.1215 which applies to the school district and the attendance area adjustment established pursuant to NRS 387.1218 which applies to each applicable area of the school district to the statewide base per pupil funding amount.

4. The adjusted base per pupil funding appropriated pursuant to subparagraph (2) of paragraph (d) of subsection 2 for each charter school or university school for profoundly gifted pupils must be determined by applying the cost adjustment factor established pursuant to NRS 387.1215 which applies to the charter school or university school and, if applicable, the attendance area adjustment established pursuant to NRS 387.1218 to the statewide base per pupil funding amount.

5. The weighted funding appropriated pursuant to paragraph (e) of subsection 2 must be established separately for each category of pupils identified in that paragraph and expressed as a multiplier to be applied to the statewide base per pupil funding amount determined pursuant to subsection 1. A pupil who belongs to more than one category of pupils or for whom a school district, charter school or university school for profoundly gifted pupils is eligible to receive the statewide multiplier pursuant to NRS 387.122 must receive only the weighted funding for the single category to which the pupil belongs which has the largest multiplier or the statewide multiplier, whichever is larger. It is the intent of the Legislature that, to the extent practicable:

(a) The multiplier for each category of pupils for any fiscal year be not less than the multiplier for the immediately preceding fiscal year unless:

(1) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account, decreases from the preceding fiscal year, in which event it is the intent of the Legislature that a proportional reduction be made in both the statewide base per pupil funding amount and the weighted funding appropriated pursuant to paragraph (e) of subsection 2; or

(2) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account, increases from the preceding fiscal year but in an amount which, after funding the appropriations required by paragraphs (a) to (d), inclusive, of subsection 2, is insufficient to fund the multiplier for each category of pupils, in which event it is the intent of the Legislature that the remaining money in the State Education Fund be used to provide a multiplier for each category of pupils which is as close as practicable to the multiplier for the preceding fiscal year;

(b) The recommendations of the Commission for the multiplier for each category of pupils be considered and the multiplier for one category of pupils may be changed by an amount that is not proportional to the change in the multiplier for one or more other categories of pupils if the Legislature determines that a disproportionate need to serve the pupils in the affected category exists; and

(c) If the multipliers for all categories of pupils in a fiscal year are increased from the multipliers in the immediately preceding fiscal year, a proportional increase is considered for the statewide base per pupil funding amount.

6. For any money identified in subsection 4 of NRS 362.170 which is deposited to the credit of the State Education Fund:

(a) The amount of such money for the county from which the money was collected that does not exceed the total amount of money appropriated pursuant to subsection 2 to the county school district is deemed to be the first money appropriated pursuant to subsection 2 for that county school district and the first money spent by that county school district from the county school district fund during the applicable fiscal year.

(b) The amount of such money for the county from which the money was collected which exceeds the total amount of money appropriated pursuant to subsection 2 to the county school district must be transferred to the county school district and is hereby authorized for expenditure as a continuing appropriation for the purpose of mitigating the adverse effects of the cyclical nature of the industry of extracting and processing minerals on the ability of the county school district to offer its pupils a reasonably equal educational opportunity.

7. The weighted funding appropriated pursuant to paragraph (e) of subsection 2:

(a) May not be used to settle or arbitrate disputes between a recognized organization representing employees of a school district or the governing body of a charter school and the school district or governing body or to settle any negotiations; and

(b) May not be used to adjust the district-wide schedules of salaries and benefits of the employees of a school district.

8. As used in this section, “rate of inflation” has the meaning ascribed to it in NRS 387.12455.

(Added to NRS by 2019, 4198; A 2021, 1105, 2919; 2023, 7, 3052)

NRS 387.1215 Establishment of cost adjustment factor for certain public schools in each county.

1. To account for variation between the counties of this State in the cost of living and the cost of labor, the Department shall establish by regulation cost adjustment factors for the school district located in, and each charter school that provides classroom-based instruction in, each county of this State.

2. Not later than May 1 of each even-numbered year, the Department shall review and determine whether revisions are necessary to the cost adjustment factors for the school district located in each county of this State. The Department shall present the review and any revisions at a meeting of the Joint Interim Standing Committee on Education for consideration and recommendations by the Committee. After the meeting, the Department shall consider any recommendations of the Joint Interim Standing Committee on Education, determine whether to include those recommendations and adopt by regulation any revision to the cost adjustment factors. The Department shall submit any revision to the cost adjustment factors to each school district, the Governor and the Director of the Legislative Counsel Bureau.

(Added to NRS by 2019, 4201; A 2021, 2527)

NRS 387.1218 Establishment of attendance area adjustment.

1. To account for the increased cost per pupil to operate public schools in areas with lower population density, the Department shall establish by regulation an attendance area adjustment for each relevant portion of a school district in which the Department determines additional money is necessary for a pupil enrolled in a public school in the area to receive a reasonably equal educational opportunity as a pupil enrolled in a public school in an area with a higher population density.

2. A charter school or university school for profoundly gifted pupils which provides in-person instruction at a location must receive the same attendance area adjustment on a per pupil basis that a public school within a school district at the same location would receive.

3. Not later than May 1 of each even-numbered year, the Department shall review and determine whether revisions are necessary to the method for calculating the attendance area adjustment. The Department shall present the review and any revisions at a meeting of the Joint Interim Standing Committee on Education for consideration and recommendations by the Committee. After the meeting, the Department shall consider any recommendations of the Joint Interim Standing Committee on Education, determine whether to include those recommendations and adopt by regulation any revision to the method. The Department shall submit any revision to the method to each school district, the Governor and the Director of the Legislative Counsel Bureau.

(Added to NRS by 2019, 4201; A 2021, 1108, 2528, 2922)

NRS 387.122 Establishment of statewide multiplier for pupils with disabilities.

1. In addition to the support provided from the State Education Fund pursuant to NRS 387.1214, the support provided for the public schools of this State must include a statewide multiplier for pupils with disabilities or an amount determined necessary to satisfy any applicable requirement for maintenance of effort under federal law. Except as otherwise provided in this section, the funding provided to each school district and charter school through the statewide multiplier for pupils with disabilities or amount determined necessary to satisfy any applicable requirement for maintenance of effort under federal law is limited to the actual number of pupils with disabilities enrolled in the school district or charter school, not to exceed 13 percent of total pupil enrollment for the school district or charter school.

2. Except as otherwise provided in this subsection, if a school district or charter school has reported an enrollment of pupils with disabilities equal to more than 13 percent of total pupil enrollment, the school district or charter school must receive, for each such additional pupil, an amount of money equal to one-half of the statewide multiplier then in effect for pupils with disabilities or a reasonably similar level of funding. An apportionment made to a school district or charter school pursuant to this subsection is subject to change from year to year in accordance with the number of pupils with disabilities enrolled in the school district or charter school. If the money available for apportionment pursuant to this subsection is insufficient to make the apportionment otherwise required by this subsection, the Superintendent of Public Instruction shall proportionately reduce the amount so apportioned to each school district and charter school. The Department shall account separately for any money apportioned pursuant to this subsection.

(Added to NRS by 1967, 889; A 1969, 337, 1172; 1971, 951; 1973, 1420; 1975, 1373; 1977, 9, 699; 1979, 1586; 1987, 420; 2015, 3707, 3708; 2017, 3116; 2019, 1120; R 2019, 4253; A 2021, 1108, 1140, 2916, 2919)

1. On or before October 1, January 1, April 1 and July 1, each school district shall report to the Department, in the form prescribed by the Department, the average daily enrollment of pupils pursuant to this section for the immediately preceding quarter of the school year. If October 1, January 1, April 1 or July 1 falls on a Saturday, Sunday or legal holiday, the report may be submitted before 5 p.m. on the next business day.

2. Except as otherwise provided in subsection 3, the yearly apportionment from the State Education Fund for each school district must be computed by:

(a) Multiplying the adjusted base per pupil funding established for that school district for that school year by the sum of:

(1) The count of pupils enrolled in kindergarten and grades 1 to 12, inclusive, in a public school in the school district based on the average daily enrollment of those pupils during the quarter.

(2) The count of pupils not included under subparagraph (1) who are enrolled full-time in a program of distance education provided by that school district, based on the average daily enrollment of those pupils during the quarter.

(3) 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, based on the average daily enrollment of those pupils during the quarter.

(II) In a charter school and are concurrently enrolled part-time in a program of distance education provided by the school district, based on the average daily enrollment of those pupils during the quarter.

(4) The count of pupils not included under subparagraph (1), (2) or (3), who are receiving special education pursuant to the provisions of NRS 388.417 to 388.469, inclusive, and 388.5251 to 388.5267, inclusive, based on the average daily enrollment of those pupils during the quarter and excluding the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to NRS 388.435.

(5) Six-tenths the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to NRS 388.435, based on the average daily enrollment of those pupils during the quarter.

(6) 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, based on the average daily enrollment of those pupils during the quarter.

(7) The count of pupils who are enrolled in classes for at least one semester pursuant to subsection 1 of NRS 388A.471, subsection 1 of NRS 388A.474 or subsection 1 of NRS 392.074, based on the average daily enrollment of pupils during the quarter and 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 (1).

(8) The count of pupils enrolled in a challenge school based on the average daily enrollment of those pupils calculated in the manner set forth in an agreement entered into pursuant to NRS 388D.330.

(b) Adding to the amount computed in paragraph (a) the amounts appropriated pursuant to paragraphs (a), (b) and (e) of subsection 2 of NRS 387.1214.

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 based on the average daily enrollment of pupils during the quarter of the school year is less than or equal to 95 percent of the enrollment of pupils in the same school district or charter school based on the average daily enrollment of pupils during the same quarter of the immediately preceding school year, the enrollment of pupils during the same quarter of the immediately preceding school year must be used for purposes of making the monthly apportionments from the State Education Fund 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 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 Education Fund to that school district or charter school pursuant to NRS 387.124.

5. The Department shall prescribe a process for reconciling the quarterly reports submitted pursuant to subsection 1 to account for pupils who leave the school district or a public school during the school year.

6. 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.

7. Pupils who are incarcerated in a facility or institution operated by the Department of Corrections must not be counted for the purpose of computing the yearly apportionment pursuant to this section. The average daily attendance for such pupils must be reported to the Department of Education.

8. 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 the yearly apportionment 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; 2015, 1130, 1192, 1837, 2088, 3709, 3711, 3713, 3807; 2019, 789, 1975, 2003, 2059, 3281, 4212; 2021, 1109, 2922)

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 school district or charter school in which a child is enrolled for the cost of providing educational services to the child if:

(a) The school district or charter school verifies that the child is a patient or resident of the hospital or facility; and

(b) The child attends the private school for more than 7 school days.

2. A hospital or other facility licensed in the District of Columbia or any state or territory of the United States that provides residential treatment and which operates an educational program accredited by a national organization and approved by the Department of Education may request reimbursement from the school district or charter school in which a child is enrolled for the cost of providing educational services to the child if:

(a) The Department and the school district or charter school, as applicable, verify that the child:

(1) Is a patient or resident of the hospital or facility; and

(2) Is a resident of this State; and

(b) The child:

(1) Is admitted to the hospital or facility on an order from a physician because the necessary treatment required for the child is not available in this State;

(2) Attends the accredited educational program for more than 7 school days;

(3) Is not homeschooled or enrolled in a private school; and

(4) Has been admitted to the medical facility under the order of a physician to receive medically necessary treatment for a medical or mental health condition with which the child has been diagnosed.

3. A hospital or other facility that wishes to receive reimbursement pursuant to subsection 2 shall:

(a) Notify the Department and the school district or charter school in which the child is enrolled upon admitting the child to the accredited educational program; and

(b) Transfer any educational records of the child to the school district or charter school in which the child is enrolled in accordance with any applicable regulations adopted pursuant to subsection 9.

4. Upon receiving a request for reimbursement pursuant to subsection 1 or 2, the school district or charter school in which the child is enrolled shall determine the amount of reimbursement to which the hospital or facility is entitled by multiplying the number of days determined pursuant to subsection 6 by the following, as applicable:

(a) The daily rate of the adjusted base per pupil funding for the school district which the child would otherwise attend. The daily rate of the adjusted base per pupil funding for the school district which the child would otherwise attend must be calculated by dividing the adjusted base per pupil funding provided to the school district in which the child is enrolled pursuant to NRS 387.1214 by 180.

(b) The daily rate of the statewide base per pupil funding amount or adjusted base per pupil funding, as applicable, for the charter school which the child would otherwise attend. The daily rate of the statewide base per pupil funding amount or adjusted base per pupil funding, as applicable, for the charter school which the child would otherwise attend must be calculated by dividing the statewide base per pupil funding amount or adjusted base per pupil funding, as applicable, provided to the charter school in which the child is enrolled pursuant to NRS 387.1214 by 180.

5. If the request for reimbursement is made pursuant to subsection 1, the child is a pupil with a disability and the hospital or facility is in compliance with the Individuals with Disabilities Education Act, 20 U.S.C. §§ 1400 et seq., NRS 388.417 to 388.5243, inclusive, and any regulations adopted pursuant thereto, the hospital or facility is also entitled to an amount determined by increasing the daily rate determined pursuant to subsection 4 by the statewide multiplier for the pupil established pursuant to NRS 387.122, which is received by the school district or charter school where the child was enrolled before being placed in the hospital or facility for the number of days determined pursuant to subsection 6. The Department shall distribute the money withheld from the school district or charter school to the hospital or facility.

6. For the purposes of subsections 4 and 5, the amount of reimbursement to which the hospital or facility is entitled must be calculated on the basis of the number of school days the child is a patient or resident of the hospital or facility and attends the private school or accredited educational program, as applicable, excluding the 7 school days prescribed in paragraph (b) of subsection 1 or subparagraph (2) of paragraph (b) of subsection 2, as applicable.

7. A hospital or other facility is not entitled to reimbursement for days of instruction provided to a child in a year in excess of the minimum number of days of free school required by NRS 388.090.

8. If a hospital or other facility requests reimbursement from a school district or charter school for the cost of providing educational services to a pupil with a disability pursuant to subsection 1 or 2, the school district or charter school in which the child is enrolled shall be deemed to be the local educational agency for the child for the purposes of the Individuals with Disabilities Education Act, 20 U.S.C. §§ 1400 et seq., NRS 388.417 to 388.5243, inclusive, and any regulations adopted pursuant thereto.

9. The Department shall adopt any regulations necessary to carry out the provisions of this section, which may include, without limitation, regulations to:

(a) Prescribe a procedure for the transfer of educational records pursuant to subsection 3;

(b) Carry out or ensure compliance with the requirements of subsections 4 and 5 concerning reimbursement for educational services provided to a pupil with a disability; and

(1) A hospital or other facility that requests reimbursement; and

(2) A school district or charter school from which reimbursement is requested,

Ê pursuant to this section to ensure compliance with any applicable provisions of federal or state law.

10. The provisions of this section must not be construed to authorize reimbursement pursuant to this section of a hospital or facility for the cost of health care services provided to a child.

11. 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; A 2017, 3117; 2019, 3110, 4213; 2021, 1111; 2023, 1199)

Apportionment of State Education Fund

NRS 387.123 Count of pupils for apportionment; uniform regulations for counting enrollment and calculating average daily enrollment.

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, pupils who are enrolled in a university school for profoundly gifted pupils located in the county and pupils who are enrolled in a challenge school 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 388.417 to 388.469, inclusive, and 388.5251 to 388.5267, 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 1 of NRS 388A.471 and pupils who are enrolled in classes pursuant to subsection 1 of NRS 388A.474.

(g) Pupils who are enrolled in classes pursuant to subsection 1 of NRS 392.074.

(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).

(i) Pupils who are enrolled in a challenge school.

2. The State Board shall establish uniform regulations for counting enrollment and calculating the average daily enrollment of pupils. Except as otherwise provided in this subsection, in establishing such regulations for the public schools, the State Board:

(a) 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.

(b) Shall prohibit the counting of any pupil specified in subsection 1 more than once.

(c) Except as otherwise provided in this paragraph, shall prohibit the counting of a pupil enrolled in grade 12 as a full-time pupil if the pupil is not prepared for college and career success, as defined by the Department. Such a pupil may be counted as a full-time pupil if he or she is enrolled in a minimum of six courses or the equivalent of six periods per day or the superintendent of the school district has approved enrollment in fewer courses for good cause.

(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; 2015, 1129, 3806; 2017, 3231; 2019, 1977, 2005, 2061; 2023, 1201)

NRS 387.1234 Regulations to establish maximum pupil-teacher ratio in each grade; exception from maximum ratio for certain schools and programs.

1. Except as otherwise provided in subsection 3 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.

2. 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.

3. The provisions of this section do not apply to a charter school, a university school for profoundly gifted pupils, a program of distance education provided pursuant to NRS 388.820 to 388.874, inclusive, or a challenge school.

NRS 387.1238 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)—(Substituted in revision for NRS 387.126)

1. On or before the first day of each month, the Superintendent of Public Instruction shall apportion the State Education Fund among the several county school districts, charter schools and university schools for profoundly gifted pupils in amounts approximating one-twelfth of their respective yearly apportionments less any amount set aside as a reserve or contained in the Education Stabilization Account. Except as otherwise provided in NRS 387.1244, the apportionment to a school district, computed on a yearly basis, equals the amounts established by law for each school year pursuant to paragraphs (a), (b), (c) and (e) of subsection 2 of NRS 387.1214 for all pupils who attend a public school operated by the school district located in the county.

2. Except as otherwise provided in NRS 387.1244, in addition to the apportionments made pursuant to this section, if a pupil is enrolled part-time in a program of distance education and part-time in a:

(a) Public school other than a charter school, an apportionment must be made to the school district in which the pupil resides. The school district in which the pupil resides shall allocate a percentage of the apportionment to the school district or charter school that provides the program of distance education in the amount set forth in the agreement entered into pursuant to NRS 388.854.

(b) Charter school, an apportionment must be made to the charter school in which the pupil is enrolled. The charter school in which the pupil is enrolled shall allocate a percentage of the apportionment to the school district or charter school that provides the program of distance education in the amount set forth in the agreement entered into pursuant to NRS 388.858.

3. The Director of the State Department of Agriculture 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.

(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; 2015, 1839, 2090, 3715, 3717; 2019, 3283, 4214; 2021, 1112, 2924)

NRS 387.1241 Requirements for apportionments to charter schools; request for advance by charter school. Except as otherwise provided in NRS 387.124, 387.1242, 387.1244 and 387.528:

1. The apportionment to a charter school, computed on a yearly basis, is equal to the amounts established by law for each school year pursuant to paragraphs (d) and (e) of subsection 2 of NRS 387.1214 for all pupils who attend the charter school, minus the sponsorship fee prescribed by NRS 388A.414 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.

2. 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 subsections 1 and 2 of NRS 387.124. 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 12 apportionments in advance in its first year of operation.

NRS 387.1242 Requirements for apportionments to university schools for profoundly gifted pupils; request for advance by university school. Except as otherwise provided in NRS 387.124, 387.1241, 387.1244 and 387.528:

1. The apportionment to a university school for profoundly gifted pupils, computed on a yearly basis, is equal to the amounts established by law for each school year pursuant to paragraphs (d) and (e) of subsection 2 of NRS 387.1214 for all pupils who attend the university school.

2. 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 of NRS 387.124. 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 12 apportionments in advance in its first year of operation.

NRS 387.1243 Adjustments for pupil not properly enrolled or not attending; final computation; underpayments and overpayments.

1. The first apportionment based on an estimated number of pupils 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 387.1238 or through an annual audit of the count of pupils conducted pursuant to subsection 1 of NRS 387.304.

2. 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 (7) of paragraph (a) of subsection 2 of NRS 387.1223 who completed at least one semester during the immediately preceding school year.

3. 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 Education 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; 2015, 3719, 3720, 3721; 2019, 4216)

NRS 387.1244 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 subsection 1 or 2 of NRS 387.124 if the school district, charter school or university school:

(a) Fails to repay an amount due pursuant to subsection 3 of NRS 387.1243. The amount of the deduction from the monthly 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 monthly 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 monthly 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 an 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 subsection 1 or 2 of 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. 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 Education Fund 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 an 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; A 2015, 3722; 2019, 4217; 2021, 1114)

NRS 387.12445 Distribution and use of adjusted base per-pupil funding and weighted funding; separate accounting of certain funds; regulations.

1. Except as otherwise provided in subsection 2, each school district shall ensure that all adjusted base per pupil funding received by the school district pursuant to paragraph (c) of subsection 2 of NRS 387.1214 is accounted for separately and, after a deduction for the administrative expenses of the school district in an amount which does not exceed the amount prescribed by the Department by regulation for each school district, be distributed and used as described in this subsection. The adjusted base per pupil funding provided to each school district must:

(a) Be distributed by each school district to its public schools in a manner that ensures each pupil in the school district receives a reasonably equal educational opportunity.

(b) Be used to support the educational needs of all pupils in the school district, including, without limitation, operating each public school in the school district, training and supporting educational personnel and carrying out any program or service established by, or requirement imposed pursuant to, this title for any purpose for which specific funding is not appropriated pursuant to paragraph (a), (b) or (e) of subsection 2 of NRS 387.1214 or NRS 387.122.

2. If a school district determines that an additional amount of money is necessary to satisfy requirements for maintenance of effort or any other requirement under federal law for pupils with disabilities enrolled in the school district, the school district may transfer the necessary amount of money from the adjusted base per pupil funding received by the school district for that purpose.

3. Each school district shall ensure that all weighted funding received by the school district pursuant to paragraph (e) of subsection 2 of NRS 387.1214 is accounted for separately and distributed directly to each school in which the relevant pupils are estimated to be enrolled.

4. Each public school shall account separately for the local funding for pupils with disabilities received by the public school pursuant to paragraph (b) of subsection 2 of NRS 387.1214, for the adjusted base per pupil funding received by the public school pursuant to paragraph (c) of subsection 2 of NRS 387.1214, for each category of weighted funding received by the public school pursuant to paragraph (e) of subsection 2 of NRS 387.1214 and for money received from the statewide multiplier pursuant to NRS 387.122. Unless the provisions of subsection 7 or 8 impose greater restrictions on the use of weighted funding by a public school, the public school must use the weighted funding received for each relevant pupil:

(a) As a supplement to the adjusted base per pupil funding received for the pupil; and

(b) Solely for the purpose of providing such additional educational programs, services or support as are necessary to ensure the pupil receives a reasonably equal educational opportunity.

5. Except as otherwise provided in subsection 6, the separate accounting required by subsection 4 for pupils with disabilities and gifted and talented pupils must include:

(a) The amount of money provided to the public school for special education; and

(b) The cost of:

(1) Instruction provided by licensed special education teachers and supporting staff;

(2) Related services, including, without limitation, 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.

6. Money received from federal sources must be accounted for separately and excluded from the accounting required pursuant to subsection 5.

7. A public school that receives weighted funding for one or more at-risk pupils must use that weighted funding only to provide Victory services and, if one or more at-risk pupils for whom the school received weighted funding in the at-risk pupil category also belong to one or more other categories of pupils who receive weighted funding, the additional services for each such at-risk pupil which are appropriate for each category to which the at-risk pupil belongs.

8. A public school that receives weighted funding for one or more pupils who are English learners must use that weighted funding only to provide Zoom services and, if one or more English learners for whom the school received weighted funding in the English learner category also belong to one or more other categories of pupils who receive weighted funding, the additional services for each such English learner which are appropriate for each category to which the English learner belongs.

9. The Department shall adopt regulations prescribing the maximum amount of money that each school district may deduct for its administrative expenses from the adjusted base per pupil funding received by the school district. When adopting such regulations, the Department may express the maximum amount of money that may be deducted as a percentage of the adjusted base per pupil funding received by the school district.

10. As used in this section:

(a) “Victory services” means any one or more of the following services:

(1) A prekindergarten program provided free of charge.

(2) A summer academy or other instruction for pupils provided free of charge at times during the year when school is not in session.

(3) Additional instruction or other learning opportunities provided free of charge at times of day when school is not in session.

(4) Professional development for teachers and other educational personnel concerning instructional practices and strategies that have proven to be an effective means to increase pupil achievement in populations of at-risk pupils.

(5) Incentives for hiring and retaining teachers and other licensed educational personnel who provide Victory services.

(6) Employment of paraprofessionals, other educational personnel and other persons who provide Victory services.

(7) A reading skills center.

(8) Integrated student supports, wrap-around services and evidence-based programs designed to meet the needs of at-risk pupils.

(9) Any other service or program that has a demonstrated record of success for similarly situated pupils in comparable school districts and has been reviewed and approved as a Victory service by the Superintendent of Public Instruction.

(b) “Zoom services” means any one or more of the following services:

(1) A prekindergarten program provided free of charge.

(2) A reading skills center.

(3) Professional development for teachers and other licensed educational personnel regarding effective instructional practices and strategies for pupils who are English learners.

(4) Incentives for hiring and retaining teachers and other licensed educational personnel who provide Zoom services.

(5) Engagement and involvement with parents and families of pupils who are English learners, including, without limitation, increasing effective, culturally appropriate communication with and outreach to parents and families to support the academic achievement of those pupils.

(6) A summer academy or, for those schools that do not operate on a traditional school calendar, an intersession academy provided free of charge, including, without limitation, the provision of transportation to attend the summer academy or intersession academy.

(7) An extended school day.

(8) Any other service or program that has a demonstrated record of success for similarly situated pupils in comparable school districts and has been reviewed and approved as a Zoom service by the Superintendent of Public Instruction.

(Added to NRS by 2019, 4201; A 2021, 1115, 2926)

NRS 387.12455 Reservation of money for transfer to State Education Fund; inclusion of recommendations concerning education funding in proposed executive budget.

1. Except as otherwise provided in subsection 5, for the purpose of establishing budgetary estimates for expenditures and revenues for the State Education Fund as prescribed by the State Budget Act, the Governor shall, to the extent practicable, ensure that an amount of money in the State General Fund is reserved in the proposed executive budget for transfer to the State Education Fund which is sufficient to fully fund:

(a) If the Economic Forum projects that the revenue collected by the State for general, unrestricted uses will increase by a rate that is greater than the combined rate of inflation and the growth of enrollment in the public schools in this State in the immediately preceding biennium, an amount of money in the State General Fund for transfer to the State Education Fund for the subsequent biennium which is not less than the amount of money transferred to the State Education Fund from the State General Fund for the immediately preceding biennium increased by an amount not less than the rate of increase for the revenue collected by the State as projected by the Economic Forum.

(b) If the Economic Forum projects that the revenue collected by the State for general, unrestricted uses will increase by a rate that is not greater than the combined rate of inflation and the growth of enrollment in the public schools in this State in the immediately preceding biennium, an amount of money in the State General Fund for transfer to the State Education Fund for the subsequent biennium which is not less than the amount of money transferred to the State Education Fund from the State General Fund for the immediately preceding biennium increased by an amount not less than the combined rate of inflation and the growth of enrollment in the public schools in this State.

(c) If the Economic Forum projects that the revenue collected by the State for general, unrestricted uses will decrease, an amount of money in the State General Fund for transfer to the State Education Fund for the subsequent biennium which is not less than the amount of money transferred to the State Education Fund from the State General Fund for the immediately preceding biennium decreased by an amount not greater than the rate of decrease for the revenue collected by the State as projected by the Economic Forum.

2. Except as otherwise provided in subsection 5, as part of the proposed executive budget, the Governor shall, to the extent practicable, include recommendations for:

(a) The statewide base per pupil funding amount, which must be equal to the statewide base per pupil funding amount for the immediately preceding biennium increased by an amount not less than the combined rate of inflation and the growth of enrollment in the public schools in this State unless the amount of money contained in the State Education Fund, excluding the Education Stabilization Account, decreases from the immediately preceding biennium, in which event the Governor must recommend a proportional reduction to both the statewide base per pupil funding amount and the multiplier for each category of pupils pursuant to paragraph (b); and

(b) The multiplier for each category of pupils, which must not be less than the multiplier for the immediately preceding biennium unless:

(1) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account, decreases from the immediately preceding biennium, in which event the Governor must recommend a proportional reduction to both the statewide base per pupil funding amount pursuant to paragraph (a) and the multiplier for each category of pupils; or

(2) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account, increases from the preceding fiscal year but in an amount which, after recommending the statewide base per pupil funding amount pursuant to paragraph (a), is insufficient to fund the multiplier for each category of pupils, in which event the Governor must recommend the remaining money in the State Education Fund, excluding the Education Stabilization Account, be used to provide a multiplier for each category of pupils which is as close as practicable to the multiplier for the preceding fiscal year.

3. When determining the amount of money to reserve for transfer from the State General Fund to the State Education Fund pursuant to subsection 1, the Governor shall consider the recommendations of the Commission, as revised by the Joint Interim Standing Committee on Education, if applicable, for an optimal level of funding for education and may reserve an additional amount of money for transfer to the State Education Fund that the Governor determines to be sufficient to fund any recommendation or any portion of a recommendation that the Governor includes in the proposed executive budget.

4. As part of the proposed executive budget, the Governor may recommend to the Legislature a revision to any appropriation made by law pursuant to NRS 387.1214, including, without limitation, the statewide base per pupil funding amount, the adjusted base per pupil funding for any school district, the multiplier for weighted funding for any category of pupils or the creation or elimination of a category of pupils to receive additional weighted funding. The Governor may recommend additional funding for any recommendation made pursuant to this subsection.

5. If the Governor determines that it would be impracticable to prepare the proposed executive budget as described in subsection 1 or 2, the Governor may instead include in the proposed executive budget a recommendation for such funding for the public schools in this State as he or she determines to be appropriate. If the Governor includes in the proposed executive budget recommendations pursuant to this subsection, the recommendations must be accompanied by such recommendations for legislation as the Governor determines to be appropriate to improve the method by which funding for the public schools in this State is determined.

6. As used in this section, “rate of inflation” means the average percentage of increase or decrease in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the United States Department of Labor for the immediately preceding 3 calendar years or, if that index ceases to be published by the United States Department of Labor, the published index that most closely resembles that index, as determined by the Governor.

(Added to NRS by 2019, 4204; A 2021, 1117, 2528; 2023, 3048)

NRS 387.1246 Commission on School Funding: Members; terms; removal of members; vacancies; officers; rules; meetings; quorum; provision of certain services and assistance to Commission; per diem.

1. The Commission on School Funding, consisting of 11 members, is hereby created.

2. The Commission consists of the following members, who may not be Legislators:

(a) One member appointed by the Governor, who serves as Chair;

(b) Two members appointed by the Majority Leader of the Senate;

(d) One member appointed by the Minority Leader of the Senate;

(e) One member appointed by the Minority Leader of the Assembly;

(f) Two members appointed by the Governor, each of whom is the chief financial officer of a school district in this State which has more than 40,000 pupils enrolled in its public schools, nominated by the Nevada Association of School Superintendents or its successor organization; and

(g) Two members appointed by the Governor, each of whom is the chief financial officer of a school district in this State which has 40,000 or fewer pupils enrolled in its public schools, nominated by the Nevada Association of School Superintendents or its successor organization.

Ê In making appointments to the Commission, the appointing authorities shall consider whether the membership generally reflects the geographic distribution of pupils in the State.

3. Each member of the Commission must:

(a) Be a resident of this State;

(b) Not have been registered as a lobbyist pursuant to NRS 218H.200 for a period of at least 2 years immediately preceding appointment to the Commission;

(d) Have relevant experience in fiscal policy, school finance or similar or related financial activities;

(e) Have the education, experience and skills necessary to effectively execute the duties and responsibilities of a member of the Commission; and

(f) Have demonstrated ability in the field of economics, taxation or other discipline necessary to school finance and be able to bring knowledge and professional judgment to the deliberations of the Commission.

4. Each member of the Commission serves a term of 3 years and may be reappointed to additional terms.

5. Each member may be removed by the appointing authority for good cause. A vacancy on the Commission must be filled in the same manner as the original appointment.

6. The Commission shall:

(a) Elect a Vice Chair from among its members at its first meeting for a term of 3 years. A vacancy in the office of Vice Chair must be filled by the Commission by election for the remainder of the existing term.

(b) Adopt such rules governing the conduct of the Commission as it deems necessary.

(c) Meet at least once each month and hold such number of meetings as may be necessary to accomplish the tasks assigned to it.

(d) Meet in person or, at the discretion of the Chair in consultation with the Superintendent of Public Instruction based on the items on the agenda for a meeting, by use of a remote technology system, as defined in NRS 241.015.

7. A majority of the members of the Commission constitutes a quorum and a majority of those present must concur in any decision.

8. The Department shall provide the Commission with meeting rooms, data processing services and administrative and clerical assistance and undertake any research, analysis, study or other work required by the Commission to carry out its duties pursuant to NRS 387.12463. The Superintendent of Public Instruction and Office of Finance shall jointly provide the Commission with professional staff services.

9. While engaged in the business of the Commission, each member is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.

10. The Commission may meet only:

(a) Between July 1 of an odd-numbered year and December 31 of the subsequent even-numbered year; or

(b) During any regular or special session of the Legislature, if requested to do so by the chair of the:

(1) Senate Standing Committee on Education;

(2) Assembly Standing Committee on Education;

(3) Senate Standing Committee on Finance;

(4) Assembly Standing Committee on Ways and Means; or

(5) Interim Finance Committee.

(Added to NRS by 2019, 4206; A 2021, 2917; 2023, 2170, 2386)

NRS 387.12463 Commission on School Funding: Duties; receipt of quarterly report; remedial actions based on contents of report; recommendations.

1. The Commission shall:

(a) Provide guidance to school districts and the Department on the implementation of the Pupil-Centered Funding Plan.

(b) Monitor the implementation of the Pupil-Centered Funding Plan and make any recommendations to the Joint Interim Standing Committee on Education that the Commission determines would, within the limits of appropriated funding, improve the implementation of the Pupil-Centered Funding Plan or correct any deficiencies of the Department or any school district or public school in carrying out the Pupil-Centered Funding Plan.

(c) Review the statewide base per pupil funding amount, the adjusted base per pupil funding for each school district and the multiplier for weighted funding for each category of pupils appropriated by law pursuant to NRS 387.1214 for each biennium and recommend any revisions the Commission determines to be appropriate to create an optimal level of funding for the public schools in this State, including, without limitation, by recommending the creation or elimination of one or more categories of pupils to receive additional weighted funding. If the Commission makes a recommendation pursuant to this paragraph which would require more money to implement than was appropriated from the State Education Fund in the immediately preceding biennium, the Commission shall also identify a method to fully fund the recommendation within 10 years after the date of the recommendation.

(d) Review the laws and regulations of this State relating to education, make recommendations to the Joint Interim Standing Committee on Education for any revision of such laws and regulations that the Commission determines would improve the efficiency or effectiveness of public education in this State and notify each school district of each such recommendation.

(e) Review and recommend to the Department revisions of the cost adjustment factors for each county established pursuant to NRS 387.1215 and the method for calculating the attendance area adjustment established pursuant to NRS 387.1218.

(f) Review the academic progress made by pupils in each public school since the implementation of the Pupil-Centered Funding Plan, including, without limitation, any changes to the academic progress of such pupils as the result of any additional money provided to each such school by the Pupil-Centered Funding Plan. In performing such a review, the Commission shall:

(1) Use metrics to measure the academic achievement of pupils which include, without limitation:

(I) The rate of graduation of pupils from high school by type of diploma;

(II) The performance of pupils on standardized examinations in math, reading and science;

(III) The number of credentials or other certifications in fields of career and technical education earned by pupils;

(IV) The number of pupils who earn a passing score on an advanced placement examination;

(V) The number of pupils who earn a passing score on an international baccalaureate examination;

(VI) The percentage of pupils in each school who lack a sufficient number of credits to graduate by the end of their 12th grade year;

(VII) The percentage of pupils in each school who drop out;

(VIII) The number of pupils who enroll in higher education upon graduation;

(IX) The number of pupils who enroll in a vocational or technical school or apprenticeship training program;

(X) The attendance rate for pupils;

(XI) The number of violent acts by pupils and disciplinary actions against pupils; and

(XII) Any other metric prescribed by the Commission;

(2) Use metrics to measure the improvement of pupils enrolled in elementary school in literacy which include, without limitation:

(I) The literacy rate for pupils in the first, third and fifth grades;

(II) The number of pupils in elementary school who were promoted to the next grade after testing below proficient in reading in the immediately preceding school year, separated by grade level and by level of performance on the relevant test;

(III) The number of schools that employ a licensed teacher designated to serve as a literacy specialist pursuant to NRS 388.159 and the number of schools that fail to employ and designate such a licensed teacher; and

(IV) Any other metric prescribed by the Commission;

(3) Use metrics to measure the ability of public schools to hire and retain sufficient staff to meet the needs of the public schools which include, without limitation:

(I) The rate of vacancies in positions for teachers, support staff and administrators;

(II) The attendance rate for teachers;

(III) The retention rate for teachers;

(IV) The number of schools and classrooms within each school in which the number of pupils in attendance exceeds the designed capacity for the school or classroom;

(V) The number of classes taught by a substitute teacher for more than 25 percent of the school year; and

(VI) Any other metric prescribed by the Commission;

(4) Use metrics to measure the extent to which schools meet the needs and expectations of pupils, parents or legal guardians of pupils, teachers and administrators which include, without limitation:

(I) The results of an annual survey of satisfaction of school employees;

(II) The results of an annual survey of satisfaction of pupils, parents or legal guardians of pupils and graduates; and

(III) Any other metric prescribed by the Commission;

(5) Identify the progress made by each school, school district and charter school on improving the literacy of pupils enrolled in elementary school;

(6) Make recommendations for strategies to increase the efficacy, efficiency, transparency and accountability of public schools; and

(7) Make recommendations to the Department, school districts and charter schools to improve the reporting, tracking, monitoring, analyzing and dissemination of data relating to pupil achievement and financial accountability, including, without limitation, revisions to the metrics identified in subparagraphs (1) to (4), inclusive.

(g) Review and consider strategies to improve the accessibility of existing and new programs for pupils within and between public schools, including, without limitation, open zoning.

2. Each school district and each charter school shall submit a quarterly report to the Commission that identifies how funding from the Pupil-Centered Funding Plan is being used to improve the academic performance and progress of pupils and includes, without limitation, all data or metrics collected by the school district or charter school to demonstrate such improvement. The Commission shall review the reports submitted pursuant to this subsection and transmit the reports, along with any commentary or recommendations relating to the reports, to the Governor, the Director of the Legislative Counsel Bureau, the Joint Interim Standing Committee on Education and the Interim Finance Committee.

3. After receiving the reports submitted to the Commission pursuant to subsection 2, the Governor may, with the approval of the Legislature or Interim Finance Committee if the Legislature is not in session, direct a school district or charter school to take such remedial actions as the Governor determines to be necessary and appropriate to address any deficiency identified in the reports submitted pursuant to subsection 2.

4. The Commission shall:

(a) Present any recommendations pursuant to paragraphs (a) to (g), inclusive, of subsection 1 at a meeting of the Joint Interim Standing Committee on Education for consideration and recommendations by the Committee; and

(b) After consideration of the recommendations of the Joint Interim Standing Committee on Education, transmit the recommendations or a revised version of the recommendations to the Governor and the Director of the Legislative Counsel Bureau for distribution to the Legislature.

(Added to NRS by 2019, 4207; A 2021, 1119, 2530, 2929; 2023, 2172, 2387)

NRS 387.12468 Reports.

1. On or before January 1 of each year, each school district shall create a report that includes a description of the personnel employed and services provided by the school district during the immediately preceding school year and any changes that the school district anticipates making to the personnel and services during the current school year. The school district shall post a copy of the report on the Internet website maintained by the school district.

2. On or before January 1 of each year, each public school shall create a report that includes a description of the personnel employed and services provided by the school during the immediately preceding school year and any changes the school anticipates making to the personnel and services during the current school year. The public school shall post a copy of the report on the Internet website maintained by the public school or, if the public school does not maintain an Internet website, on the Internet website maintained by the school district or the governing body or sponsor of the public school, as applicable.

3. The Department shall prescribe by regulation the format and contents of the information to be provided to create the report created by each school district pursuant to subsection 1 and each public school pursuant to subsection 2. The reports must include, as applicable and without limitation:

(a) Each grade level at which the public school enrolls pupils;

(b) The number of pupils attending the public school;

(d) The number of persons employed by the public school to provide instruction, support to pupils, administrative support and other personnel including, without limitation, the number of employees in any subgroup of each type or classification of personnel as prescribed by the Department;

(e) The professional development provided by the public school;

(f) The amount of money spent per pupil for supplies, materials, equipment and textbooks;

(g) For each category of pupils for which the public school receives any additional funding, including, without limitation, pupils with disabilities, pupils who are English learners, at-risk pupils and gifted and talented pupils:

(1) The number of pupils in each category who attend the public school;

(2) If the Department determines that pupils within a category must be divided based on severity of need, the number of pupils in each such subcategory; and

(3) The number of persons employed to provide instruction, support to pupils, administrative support and other personnel employed by the public school and dedicated to providing services to each category or subcategory of pupils, including, without limitation, any subgroup of each kind of personnel prescribed by the Department;

(h) The total amount of money received to support the operations of the public school, divided by the number of pupils enrolled in the public school and expressed as a per pupil amount;

(i) The total amount of money received by the public school as adjusted base per pupil funding, divided by the number of pupils enrolled in the public school and expressed as a per pupil amount; and

(j) The amount of money received by the public school as weighted funding for each category of pupils supported by weighted funding, divided by the number of pupils enrolled in the public school who are identified in the appropriate category and expressed as a per pupil amount for each category.

4. The Department shall prepare any reports or provide any data necessary for a school district or public school to produce the reports required by subsections 1 and 2, respectively.

(Added to NRS by 2019, 4208; A 2021, 1120; 2023, 2174, 3369)

ACCOUNTS AND FUNDS

Fund for School Improvement

NRS 387.1249 Creation of Fund; 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)—(Substituted in revision for NRS 387.032)

Early Childhood Literacy and Readiness Account

NRS 387.1271 “Account” defined. As used in NRS 387.1271 to 387.1277, inclusive, unless the context otherwise requires, “Account” means the Early Childhood Literacy and Readiness Account created by NRS 387.1273.

(Added to NRS by 2023, 2169)

NRS 387.1273 Creation; use of interest and income; transfer of money to State General Fund; acceptance of gifts and grants; use of money in Account.

1. The Early Childhood Literacy and Readiness Account is hereby created in the State General Fund. The Account must be administered by the Department.

2. The interest and income earned on:

(a) The money in the Account, after deducting any applicable charge; and

(b) Unexpended appropriations made to the Account from the State General Fund,

Ê must be credited to the Account.

3. Except as otherwise provided in subsection 4, the balance remaining in the Account that has not been committed for expenditure on or before June 30 of each fiscal year reverts to the State General Fund.

4. The Department may accept gifts and grants of money from any source for deposit in the Account. All money received pursuant to this subsection:

(a) Must be accounted for separately in the Account;

(b) Must be expended in accordance with the terms of the gift or grant; and

5. The money in the Account may only be used to award grants to school districts, sponsors of charter schools and nonprofit organizations to support early childhood literacy and readiness programs pursuant to NRS 387.1275.

(Added to NRS by 2023, 2169)

NRS 387.1275 Award of grants; application to receive grant; prioritization of award of grants.

1. The Department shall, to the extent money is available, award grants of money to school districts, sponsors of charter schools and nonprofit organizations to support early childhood literacy and readiness programs. Each program supported by a grant awarded pursuant to this section must:

(a) Serve children who are less than 6 years of age;

(b) Be evidence-based;

(d) Include a plan of reporting and accountability for the performance of the program.

2. A school district, sponsor of a charter school or nonprofit organization that wishes to receive a grant pursuant to this section must submit an application to the Department. The Department may approve such an application if the Department determines that the application:

(a) Includes an implementation plan which is financially sound; and

(b) Proposes to use all money available from the grant within 2 years or such shorter period of time as the Department determines appropriate.

3. The Department shall prioritize the award of grants pursuant to this section to a school district, sponsor of a charter school or nonprofit organization to support an early childhood literacy and readiness program that:

(a) Receives money from a private source;

(b) Receives money from a federal grant;

(c) Has demonstrated sustained success in improving the literacy and readiness for elementary school of children less than 6 years of age; or

(d) Provides services to geographical areas with a higher proportion of children entering kindergarten who have demonstrated a deficit across early learning domains during the immediately preceding 2 years.

(Added to NRS by 2023, 2170)

NRS 387.1277 Department to review grants awarded; compilation of report. On or before November 1 of each year, the Department shall:

1. Review all grants awarded pursuant to NRS 387.1275 during the immediately preceding year;

2. Compile a report for the immediately preceding year which must include, without limitation:

(a) The number of applications for a grant received pursuant to NRS 387.1275;

(b) The number of grants awarded pursuant to NRS 387.1275;

(d) Such other information as may be prescribed by the Department to demonstrate the effectiveness of recipients of a grant awarded pursuant to NRS 387.1275 in improving the literacy and readiness for elementary school of children less than 6 years of age.

(Added to NRS by 2023, 2170)

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 money received from the Federal Government for the maintenance and operation of public schools.

2. Apportionments by this State as provided in NRS 387.124.

3. 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; 2019, 4218)

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.

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 or before the first day of each month 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 or Director of the State Department of Agriculture 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 or before the first day of each month 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 or Director of the State Department of Agriculture 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 or before the first day of each month 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 or Director of the State Department of Agriculture as provided in NRS 387.124. If the Superintendent of Public Instruction has approved, pursuant to subsection 2 of NRS 387.1241, 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 such date.

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 or before the first day of each month 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 or Director of the State Department of Agriculture as provided in NRS 387.124. If the Superintendent of Public Instruction has approved, pursuant to NRS 387.1242, 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 such date.

[125:32:1956]—(NRS A 1967, 196, 892; 1979, 1589; 1995, 2487; 1997, 1863, 2710; 1999, 599, 3310; 2001, 3148; 2007, 1206; 2011, 773; 2019, 2039, 4218; 2021, 1121)

NRS 387.191 Proceeds of certain tax on revenues from rental of transient lodging to be deposited in State Education Fund. Except as otherwise provided in this section, 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 Education 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 and NRS 244.33561, but in no case exceeding the amount authorized by statute for this purpose.

(Added to NRS by 2009, 7; A 2011, 446, 2152; 2013, 2068; 2015, 3723, 3757; 2017, 2610; 2019, 2393, 4219)

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.

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.

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 remitted by the county treasurer to the State Treasurer for credit to the State Education 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; 2019, 4220)

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 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.

(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. 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.

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; 2019, 4220)

1. On or before August 1 of each odd-numbered year, the Department, in consultation with the Budget Division of the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, shall determine a recommended minimum amount of money to be expended during each fiscal year of a biennium 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 Office of Finance 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 recommended 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 recommendations and must not be used to alter the yearly apportionment from the State Education Fund 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 on or before August 15 of each odd-numbered year that sets forth the recommended minimum combined amount of money that the school district, charter school and university school for profoundly gifted pupils may expend for textbooks, instructional supplies, instructional software and instructional hardware for each fiscal year of a biennium.

(Added to NRS by 2003, 20th Special Session, 202; A 2009, 475, 908, 939; 2019, 4221; 2021, 1122)

NRS 387.2062 Report concerning failure to comply with recommended minimum expenditure.

1. 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 recommended minimum amount of money set forth in the notice provided pursuant to subsection 3 of NRS 387.206. 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 388A.345.

2. Except as otherwise provided in subsection 3, if the Department determines that a school district, charter school or university school for profoundly gifted pupils, as applicable, has not expended the recommended minimum amount of money set forth in the notice or the revised notice, as applicable, provided pursuant to subsection 3 of NRS 387.206, the Department shall publish a report on an Internet website maintained by the Department which identifies the difference between the actual combined expenditure for textbooks, instructional supplies, instructional software and instructional hardware and the minimum recommended combined expenditure set forth in the notice provided pursuant to subsection 3 of NRS 387.206.

3. 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 388A.345 or the report of the university school for profoundly gifted pupils submitted pursuant to NRS 388C.250, as applicable, the recommended expenditure for textbooks, instructional supplies, instructional software and instructional hardware pursuant to NRS 387.206 must be reduced proportionately.

(Added to NRS by 2003, 20th Special Session, 202; A 2009, 475, 908, 939; 2019, 4222; 2021, 1123)

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 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; 2019, 4223)

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 Education Fund.

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.

(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 NRS 391.161, 391.162 or 391.163 for the current and preceding fiscal years. If the board of trustees is required to pay an increase in salary retroactively pursuant to NRS 391.161, 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.

2. On or before November 25 of each year, the Superintendent of Public Instruction shall submit to the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, in a format approved by the Director of the Office of Finance, 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 Education Fund for submission to the Office of Finance, the Superintendent of Public Instruction:

(a) Shall compile the information from the most recent compilation of reports submitted pursuant to subsection 2; and

(b) 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 adjusted base per pupil funding for inclusion in the biennial budget request to the Office of Finance.

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 Education Fund 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; 2015, 3724; 2019, 4223; 2021, 1124)

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 1 of NRS 387.3039.

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 Governor as the Department deems advisable.

4. Recommend to the Superintendent of Public Instruction for submission to the Governor 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 submission to the Governor.

[31:32:1956]—(NRS A 1959, 800; 1965, 1149; 1969, 168; 1979, 1571; 1987, 828; 1997, 1767; 2013, 2634; 2015, 2092)—(Substituted in revision for NRS 385.310)

NRS 387.3037 Duties of Department: Investigation of claims against school funds and accounts. The Department shall:

1. Investigate any claim against any school fund or an account established under NRS 354.603, 388A.411 or 388C.260, 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.

2. If, upon an investigation conducted pursuant to subsection 1, 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.

3. If notified pursuant to subsection 2, 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, 388A.411 or 388C.260, as applicable.

4. 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, 388A.411 or 388C.260, 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.

(Added to NRS by 1959, 811; A 1965, 1150; 1969, 169; 1971, 1346; 1975, 1808; 1979, 1572; 1987, 829; 2009, 932; 2013, 2635)

NRS 387.3039 Duties of Department: Inspections of record books and accounts. The Department shall:

1. 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.

2. 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.

3. 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 388A.411 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 388C.260 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)

1. Conduct an annual audit of the count of pupils for apportionment purposes reported each quarter 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 Joint Interim Standing 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;

(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 Education Fund, 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 Office of Finance 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; 2015, 3726; 2019, 4225)

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. 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.

6. 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; 2017, 2109)

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, 387.3288 and 387.3289 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; 2023, 2305)

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 second Tuesday after the first Monday in June of an odd-numbered year, whether or not any local government also holds a general city election on that date.

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; 2015, 1887)

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)

NRS 387.3289 Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects.

1. The board of county commissioners of a county whose population is 52,500 or more and less than 57,500 shall, in addition to any taxes levied in accordance with NRS 387.195, levy a tax at a rate of not less than 1 cent and not more than 25 cents on each $100 of assessed valuation of taxable property within the county for capital projects of a school district, including, without limitation, capital projects for schools located on qualified tribal land.

2. Any money collected pursuant to this section must be deposited in the county treasury for credit to 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.

4. As used in this section, “qualified tribal land” means any real property:

(a) For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and

(b) Over which an Indian tribe exercises governmental power.

(Added to NRS by 2023, 2301)

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 certain school districts whose population is less than 100,000; 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

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 in a county whose population is less than 100,000 and is not a consolidated municipality 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; 2023, 269)

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)

Additional Taxes to Alleviate Overcrowding and Satisfy Repair Needs in Certain Counties

NRS 387.3322 Public Schools Overcrowding and Repair Needs Committees: Establishment; appointment; filling of vacancies; meetings; quorum; administrative support. [Expired by limitation. (See chapter 425, Statutes of Nevada 2015, at page 2447.)]

1. The board of trustees of a school district, other than a school district located in a county in which there is imposed for the benefit of the school district a tax on the gross receipts from the rental of transient lodging or a tax on transfers of real property pursuant to chapter 375 of NRS, or both, may, by resolution, establish a Public Schools Overcrowding and Repair Needs Committee to recommend the imposition of one or more of the taxes described in NRS 387.3326 for consideration by the voters at the 2016 General Election to fund the capital projects of the school district. If such a resolution is adopted, the Committee must be appointed consisting of:

(a) The superintendent of schools of the school district, who serves ex officio, or his or her designee.

(b) One Senator whose legislative district includes all or part of the school district. If the legislative district of more than one Senator includes the school district, those Senators shall jointly appoint the member to serve.

(c) One member of the Assembly whose legislative district includes all or part of the school district. If the legislative district of more than one member of the Assembly includes the school district, those members of the Assembly shall jointly appoint the member to serve.

(d) One member who is a representative of the Nevada Association of Realtors, appointed by that Association.

(e) One member who is a representative of the Retail Association of Nevada, appointed by that Association.

(f) One member appointed by the board of county commissioners.

(g) If the county includes one or more cities, the mayor of each such city shall appoint a member to serve.

(h) If applicable to the county, one member of the oversight panel for school facilities established pursuant to NRS 393.092 or 393.096, appointed by the chair of the panel.

(i) One member who is a representative of a labor organization, appointed by the State of Nevada AFL-CIO.

(j) One member who is a representative of the largest organization of licensed educators in the county, appointed by that organization.

(k) One member of the general public, appointed by the parent-teacher association with the largest membership in the county.

(l) One member who represents economic development in the county, appointed by the regional development authority, as defined in NRS 231.009, for that county.

(m) One member who represents gaming, appointed by the gaming association with the largest membership in the county or, if there are no members of a gaming association in the county, the board of trustees.

(n) One member who represents business or commercial interests, other than gaming, appointed by the local chamber of commerce with the largest membership in the county or, if there is no local chamber of commerce in the county, the board of trustees.

(o) One member who represents homebuilders in the county, appointed by the association of homebuilders with the largest membership in the county or, if there are no members of an association of homebuilders in the county, the board of trustees.

2. The members appointed pursuant to paragraphs (d) to (o), inclusive, of subsection 1 must be residents of the county.

3. Any vacancy occurring in the appointed membership of a Committee established pursuant to subsection 1 must be filled in the same manner as the original appointment not later than 30 days after the vacancy occurs.

4. If a Committee is established pursuant to subsection 1, the Committee shall hold its first meeting upon the call of the superintendent of schools of the school district as soon as practicable after the appointments are made pursuant to subsection 1. At the first meeting of the Committee, the members of the Committee shall elect a chair.

5. A majority of a Committee established pursuant to subsection 1 constitutes a quorum for the transaction of business, and a majority of those members present at any meeting is sufficient for any official action taken by the Committee.

6. If a Committee is established pursuant to subsection 1, the superintendent of schools of the school district shall provide administrative support to the Committee.

(Added to NRS by 2015, 2444; A 2015, 2447)

1. If a Public Schools Overcrowding and Repair Needs Committee is established pursuant to subsection 1 of NRS 387.3322, such a Committee shall, on or before April 2, 2016:

(a) Prepare recommendations for the imposition of one or more of the taxes described in NRS 387.3326 in the county to provide funding for the school district for the purposes set forth in subsection 1 of NRS 387.335. The recommendations must specify the proposed rate or rates for each of the recommended taxes and may specify the period during which one or more of the recommended taxes will be imposed.

(b) Submit the recommendations to the board of county commissioners.

2. Upon the receipt of recommendations pursuant to subsection 1, the board of county commissioners shall, at the General Election on November 8, 2016, submit a question to the voters of the county asking whether any of the recommended taxes should be imposed in the county. The question submitted to the voters of the county must specify the proposed rate or rates for each of the recommended taxes and the period during which each of the recommended taxes will be imposed, if the period was specified in the recommendations submitted pursuant to subsection 1. If the question submitted to the voters pursuant to this subsection asks the voters of the county whether to impose the tax described in subsection 5 of NRS 387.3326, the question must state that any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

3. If a majority of the voters voting on the question submitted to the voters pursuant to subsection 2 vote affirmatively on the question:

(a) The board of county commissioners shall impose the recommended tax or taxes in accordance with the provisions of NRS 387.3326 and at the rate or rates specified in the question submitted to the voters pursuant to subsection 2.

(b) If the question recommended the imposition of the tax described in subsection 5 of NRS 387.3326:

(1) Any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

(2) The provisions of NRS 361.453 do not apply to any such tax imposed.

(c) The tax or taxes shall be imposed notwithstanding the provisions of any specific statute to the contrary and, except as otherwise specifically provided in NRS 387.3322 to 387.3328, inclusive, such tax or taxes are not subject to any limitations set forth in any statute which authorizes the board of county commissioners to impose such tax or taxes including, without limitation, any limitations on the maximum rate or rates which may be imposed or the duration of the period during which such taxes may be imposed.

(Added to NRS by 2015, 2445)

NRS 387.3326 Imposition of tax upon approval of voters.

1. Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 387.3324 recommending the imposition of a tax on the gross receipts from the rental of transient lodging, in addition to all other taxes imposed on the revenue from the rental of transient lodging, the board of county commissioners shall impose a tax on the gross receipts from the rental of transient lodging at the rate specified in the question presented to the voters pursuant to NRS 387.3324. The tax must be imposed throughout the county, including its incorporated cities, upon all persons in the business of providing transient lodging. The tax must be administered and enforced in the same manner as similar taxes imposed pursuant to chapter 244 of NRS on the revenue from the rental of transient lodging are administered and enforced.

2. Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 387.3324 recommending the imposition of a supplemental governmental services tax for the privilege of operating a vehicle upon the public streets, roads and highways of the county, the board of county commissioners shall, in addition to any supplemental governmental services tax imposed pursuant to NRS 371.043 or 371.045, impose a supplemental governmental services tax at the rate specified in the question presented to the voters pursuant to NRS 387.3324 on each vehicle based in the county except:

(a) A vehicle exempt from the governmental services tax pursuant to chapter 371 of NRS; or

(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations.

Ê The tax must be administered and enforced in the same manner as the taxes imposed pursuant to NRS 371.043 and 371.045 are administered and enforced.

3. Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 387.3324 recommending the imposition of a tax on transfers of real property, in addition to all other taxes imposed on transfers of real property pursuant to chapter 375 of NRS, the board of county commissioners shall impose a tax at the rate specified in the question presented to the voters pursuant to NRS 387.3324 on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100. The amount of the tax must be computed on the basis of the value of the real property that is the subject of the transfer or land sale installment contract as declared pursuant to NRS 375.060. The county recorder shall collect the tax in the manner provided in NRS 375.030.

4. Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 387.3324 recommending the imposition of a tax on the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county, the board of county commissioners shall impose the tax at the rate specified in the question presented to the voters pursuant to NRS 387.3324. The tax must be administered and enforced in the same manner as the taxes imposed pursuant to chapter 374 of NRS are administered and enforced.

5. Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 387.3324 recommending an increase in the rate of the tax levied in accordance with NRS 387.195, the board of county commissioners shall, in addition to any tax levied in accordance with NRS 387.195, levy a tax on the assessed valuation of taxable property within the county in the amount described in the question presented to the voters pursuant to NRS 387.3324. The tax must be administered and enforced in the same manner as the tax imposed pursuant to NRS 387.195 is administered and enforced.

(Added to NRS by 2015, 2446)

NRS 387.3328 Deposit and use of proceeds of tax. The proceeds of any tax or taxes imposed pursuant to NRS 387.3324 and 387.3326:

1. Must be deposited in the school district’s fund for capital projects established pursuant to NRS 387.328, to be held and, except as otherwise provided in subsection 2, expended in the same manner as other money deposited in that fund.

2. May be pledged to the payment of 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 the school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.

3. May not be used:

(a) To settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations; or

(b) To adjust the district-wide schedule of salaries and benefits of the employees of a school district.

(Added to NRS by 2015, 2447)

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 Office of Finance. 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 Office of Finance 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 Office of Finance for a grant of money from the Fund created pursuant to NRS 387.333 on a form provided by the Director of the Office of Finance. The application must be accompanied by proof that the following emergency conditions exist within the school district:

(a) The combined ad valorem tax rate of the county is at the limit imposed by NRS 361.453; and

(b) 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 Office of Finance 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 paragraph (a) 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 (b) of subsection 1; and

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 Office of Finance. 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 Office of Finance 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 Office of Finance shall adopt regulations that prescribe the annual deadline for submission of an application to the Director of the Office of Finance by a school district that desires to receive a grant of money from the Fund.

(Added to NRS by 1999, 3218; A 2019, 1305)

Fund to Assist Rural School Districts in Financing Capital Improvements

NRS 387.3341 Creation; acceptance of gifts and grants; investment; payment of claims; required use of grant money.

1. The Fund to Assist Rural School Districts in Financing Capital Improvements is hereby created in the State Treasury, to be administered by the Director of the Office of Finance. 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 Office of Finance 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.

5. Money in the Fund must be used to make grants to school districts in counties whose population is less than 100,000, for the following purposes:

(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.

(Added to NRS by 2023, 2303)

1. Except for a board of county commissioners which is required to levy a tax pursuant to NRS 387.3289, the board of county commissioners of a county whose population is less than 100,000, may, in addition to any taxes levied in accordance with NRS 387.195, levy a tax at a rate established by the board of county commissioners on all taxable property in the county for a capital project of the school district for which a grant may be obtained from the Fund to Assist Rural School Districts in Financing Capital Improvements created by NRS 387.3341. The board of county commissioners shall determine the amount of money necessary, when combined with money anticipated to be received as a grant from the Fund, to pay the costs of the proposed capital project or the principal and interest on bonds or other obligations issued for one or more purposes set forth in subsection 5 of NRS 387.3341, and shall fix a rate which, when levied upon every dollar of assessed valuation of taxable property in the district, will raise that amount.

2. Any money collected pursuant to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be expended:

(a) For a capital project of a school district for which a grant to the school district was made from the Fund to Assist Rural School Districts in Financing Capital Improvements pursuant to NRS 387.3343; or

(b) With respect to any money collected in excess of the amount of the grant made from the Fund to Assist Rural School Districts in Financing Capital Improvements for the fiscal year pursuant to NRS 387.3343, in the same manner as other money deposited in the fund for capital projects.

3. The proceeds of the tax collected pursuant to this section may be pledged to the payment of principal and interest on bonds or other obligations issued for one or more of the purposes set forth in subsection 5 of NRS 387.3341. 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 the school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.

4. 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 2023, 2302)

NRS 387.3343 Application for grant from Fund after levying certain taxes; required contents; amount of grant; regulations.

1. Following any fiscal year in which a county levies a tax imposed pursuant to NRS 387.3342, the board of trustees of the school district in the county shall apply to the Director of the Office of Finance for a grant of money from the Fund created pursuant to NRS 387.3341 on a form provided by the Director.

2. Following any fiscal year in which a county levies a tax imposed pursuant to NRS 387.3289, the board of trustees of the school district in the county may apply to the Director of the Office of Finance for a grant of money from the Fund created pursuant to NRS 387.3341 on a form provided by the Director.

3. The application for a grant of money from the Fund submitted pursuant to this section must be accompanied by:

(a) A description of the capital project for which the grant is requested, which must be a capital project described by subsection 5 of NRS 387.3341; and

(b) Either:

(1) Documentation of the amount of the tax assessed pursuant to NRS 387.3342 for the capital project for which the grant is requested in the immediately preceding fiscal year; or

(2) A statement by the board of trustees of the school district in a county which has levied a tax imposed pursuant to NRS 387.3289 certifying the amount of the proceeds of the tax imposed pursuant to NRS 387.3289 for the immediately preceding fiscal year which will be dedicated to the capital project.

4. To the extent that money is available for that purpose in the Fund and if the Director of the Office of Finance determines that the capital project for which the grant is requested is a project for which a grant may be made from the Fund, the Director shall make a grant of money from the Fund to a school district that submits an application pursuant to subsection 1 or 2 in an amount that is equal to:

(a) The total amount of tax assessed by the county for the capital project pursuant to NRS 387.3342 in the immediately preceding fiscal year; or

(b) If the school district is located in a county which levies a tax imposed pursuant to NRS 387.3289, the amount of the proceeds of the tax imposed pursuant to NRS 387.3289 for the immediately preceding fiscal year which the board of trustees of the school district has certified will be dedicated to the capital project.

5. The Director of the Office of Finance shall adopt regulations that prescribe the annual deadline for submission of an application to the Director by a school district pursuant to this section.

(Added to NRS by 2023, 2303)

NRS 387.3344 Oversight panel for capital improvement projects: Selection of members; terms; meetings; duties.

1. The board of county commissioners of a county whose population is less than 100,000 and which levies a tax pursuant to NRS 387.3289 or 387.3342 shall establish an oversight panel for school district capital improvement projects, consisting of five members selected as follows:

(a) One member who is the chair of the board of county commissioners of the county, or his or her designee, who shall serve as the chair of the oversight panel;

(b) One member who is a member of the board of trustees of the school district in the county, appointed by the president of the board of trustees of the school district;

(c) One member who is a member of a federally recognized Indian tribe or nation located in whole or in part within the boundaries of the county, appointed by the executive head of the federally recognized Indian tribe or nation;

(d) One member who is a resident of the county and has experience in the building of school facilities, appointed by the president of the board of trustees of the school district in the county; and

(e) One member who is a resident of the county and has experience in the financing of public works projects, appointed by the chair of the board of county commissioners of the county.

2. After the initial terms, the term of each member of the oversight panel is 2 years. Members of the oversight panel are eligible for reappointment.

3. The oversight panel shall meet at least once each calendar quarter.

4. The oversight panel shall:

(a) Review all credits to and debits from the fund for capital projects established pursuant to NRS 387.328;

(b) Recommend future uses of the money raised by the county from levying a tax imposed pursuant to NRS 387.3289 or 387.3342;

(c) Review the amount of any appropriation, grant, gift or donation received by the county for the construction of school facilities located on qualified tribal land; and

(d) Make a recommendation for the date of termination of a tax levied pursuant to NRS 387.3289 or 387.3342 if the date of termination of the tax is not otherwise fixed.

(Added to NRS by 2023, 2304)

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 $60,000,000.

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; 2021, 1943)

NRS 387.519 Conditions under which State Treasurer may enter into guarantee agreement.

1. The State Treasurer may enter into a guarantee agreement if:

(a) 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;

(b) Except as otherwise provided in subsection 2, the State Board of Finance approves the report submitted by the Executive Director; and

(c) 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.

2. The requirement that the State Board of Finance approve the report submitted by the Executive Director set forth in paragraph (b) of subsection 1 does not apply if:

(a) The bonds proposed to be guaranteed are being issued solely to refund bonds that are guaranteed pursuant to NRS 387.513 to 387.528, inclusive; and

(b) The total principal and interest due in any year on the bonds proposed to be guaranteed does not exceed the total principal and interest due in that year on the bonds being refunded.

(Added to NRS by 1997, 2707; A 1999, 599; 2021, 1944)

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)

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

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; and

(b) Distributions from the State Education Fund,

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; 2019, 4225)

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;

(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;

(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)

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;

(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;

(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;

(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

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

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)

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.

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)

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

4. If the board of trustees of the school district does not vote on a plan for corrective action or if the board of trustees votes not to adopt a plan for corrective action, the members of the board of trustees may be required to appear and present testimony before the Legislature or a standing committee of the Legislature to examine any justification of the failure of the board of trustees to vote on the plan or to adopt the plan, as applicable.

(Added to NRS by 2005, 2444)

1. If the board of trustees of a school district adopts a plan for corrective action, the board of trustees of the school district shall prepare, on or before February 1:

(a) A written progress report for submission, in the even-numbered year after the plan is adopted, to the State Board, the Joint Interim Standing 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 Joint Interim Standing 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)

GRANTS FOR PREKINDERGARTEN PROGRAMS

NRS 387.652 Requirements to receive grant; application.

1. The Department shall, to the extent money is available, award grants of money to school districts, sponsors of charter schools and nonprofit organizations to support prekindergarten programs. Each prekindergarten program supported by a grant awarded pursuant to this section must:

(a) Employ at least one teacher per classroom who has a bachelor’s degree or higher in early childhood education and compensate those teachers with pay and benefits similar to those provided to licensed teachers by the school district in which the prekindergarten program is located;

(b) Serve children who are 4 years of age at the beginning of the school year and whose household has a household income which is not more than 200 percent of the federally designated level signifying poverty;

(d) Utilize a comprehensive curriculum for prekindergarten that is aligned to any standards of content and performance established for prekindergarten pursuant to NRS 389.520;

(e) Maintain the size of each class at not more than 20 pupils and a ratio of not more than 10 pupils for each adult with supervision in the classroom;

(f) Participate in any evaluation of the program or the pupils who participate in the program that is prescribed by the regulations adopted pursuant to NRS 387.656;

(g) Effectively engage the parents or guardians of pupils and participate in any evaluation of such engagement that is required by the regulations adopted pursuant to NRS 387.656;

(h) Serve pupils with disabilities at a rate that is not less than the percentage of pupils in this State or in the United States, whichever is greater, who are 4 years of age at the beginning of the school year who receive services funded pursuant to 20 U.S.C. § 1419;

(i) Ensure that the percentage of pupils with disabilities in each class is less than 49 percent of the total number of pupils;

(j) Provide appropriate individualized accommodations and supports for pupils with disabilities;

(k) Provide the comprehensive services prescribed pursuant to NRS 387.656; and

(l) Meet the minimum standards of performance prescribed pursuant to NRS 387.656.

2. The board of trustees of a school district, the sponsor of a charter school or a nonprofit organization that wishes to receive a grant of money pursuant to this section must submit an application to the Department. The application must include, without limitation:

(a) A detailed description of the manner in which the board of trustees, sponsor of a charter school or nonprofit organization proposes to:

(1) Ensure that the prekindergarten program supported by the grant meets the requirements of subsection 1; and

(2) Use the grant of money; and

(b) Any other information required by the Department.

(Added to NRS by 2019, 3981)

NRS 387.654 Separate accounting; uses.

1. Any grant of money received by a school district, sponsor of a charter school or nonprofit organization pursuant to NRS 387.652 and any money received by the governing body of a charter school from a grant awarded to its sponsor must be accounted for separately from all other money of the school district, sponsor, governing body or nonprofit organization and used only for the purposes prescribed by subsection 2.

2. A grant of money awarded pursuant to NRS 387.652 must be used to:

(a) Establish or expand a prekindergarten education program;

(b) Supplement money that the recipient of the grant would otherwise spend on prekindergarten programs;

(c) Pay the salaries of teachers and paraprofessionals or pay for other items directly related to the instruction of pupils enrolled in prekindergarten; or

(d) Retrofit a classroom or playground equipment so that the classroom or equipment is appropriate for pupils who are 4 years of age.

3. A school district, sponsor of a charter school or nonprofit organization that receives a grant of money pursuant to NRS 387.652 and the governing body of a charter school that receives money from a grant awarded to its sponsor shall not use the money to:

(a) Supplant money that the school district, sponsor, governing body or organization would otherwise spend on prekindergarten programs; or

(b) Except as otherwise provided in paragraph (d) of subsection 2, pay for major renovations to classrooms or facilities.

(Added to NRS by 2019, 3982)

NRS 387.656 Regulations.

1. The State Board shall adopt regulations prescribing:

(a) Comprehensive services that a program supported by a grant made pursuant to NRS 387.652 must provide.

(b) Any evaluations in which a program supported by a grant made pursuant to NRS 387.652 must participate.

(c) Requirements concerning the engagement of parents and guardians of pupils who participate in a program supported by a grant made pursuant to NRS 387.652.

(d) Indicators of performance for measuring the effectiveness of prekindergarten programs that receive grants pursuant to NRS 387.652 and minimum standards of performance that each program supported by a grant must meet. The State Board shall review these regulations annually to determine whether it is necessary to update the indicators of performance or standards.

2. The State Board may adopt any other regulations necessary to carry out the provisions of NRS 387.652 to 387.658, inclusive.

(Added to NRS by 2019, 3983)

NRS 387.658 Report. The Department shall, not later than November 1 of each odd-numbered year, submit to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Joint Interim Standing Committee on Education a report concerning the effectiveness of prekindergarten programs supported by grants awarded pursuant to NRS 387.652 during the immediately preceding biennium. The report must include, without limitation:

1. The number of grants awarded;

2. For each school district, sponsor of a charter school and nonprofit organization that received a grant during the immediately preceding biennium:

(a) The amount of the grant;

(b) The number of pupils who participated in a prekindergarten program supported by the grant; and

3. A description of prekindergarten programs that were most effective, including, without limitation, the reasons for the effectiveness of those programs;

4. A description of any proposed revisions to the indicators of performance or minimum standards prescribed by the regulations adopted pursuant to NRS 387.656; and

5. Recommendations for any legislation to increase the effectiveness of the grants awarded pursuant to NRS 387.652.

(Added to NRS by 2019, 3983)