Referred to Concurrent Committees on Education
and Ways and Means
SUMMARY--Requires surplus money in state distributive school account to be distributed to school districts biennially. (BDR 34-1151)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: Yes.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to education; providing that surplus money in the state distributive school account does not revert to the state general fund; requiring that such money be distributed to school districts biennially; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 NRS 387.030 is hereby amended to read as follows:
387.030 1. All money derived from interest on the state permanent school fund, together with all money derived from other sources provided by law, must:
[1.] (a) Be placed in the state distributive school account which is hereby created in the state general fund; and
[2.] (b) Be apportioned among the several school districts of the state at the times and in the manner provided by law.
2. Any balance remaining in the state distributive school account at the end of a fiscal year does not revert to the state general fund.
Sec. 2 NRS 387.123 is hereby amended to read as follows:
387.123 1. The count of pupils for apportionment purposes includes all those who are enrolled in programs of instruction of the school district for:
(a) Pupils in the kindergarten department.
(b) Pupils in grades 1 to 12, inclusive.
(c) Pupils not included under paragraph (a) or (b) who are receiving special education pursuant to the provisions of NRS 388.440 to 388.520, inclusive.
(d) Children detained in detention homes, alternative programs and juvenile forestry camps receiving instruction pursuant to the provisions of NRS 388.550, 388.560 and 388.570.
(e) Part-time pupils enrolled in classes and taking courses necessary to receive a high school diploma.
2. The state board [of education] shall establish uniform regulations for counting enrollment and calculating the average daily attendance of pupils. In establishing such regulations for the public schools, the state board:
(a) Shall divide the school year into 10 school months, each containing 20 or fewer school days.
(b) May divide the pupils in grades 1 to 12, inclusive, into categories composed respectively of those enrolled in elementary schools and those enrolled in secondary schools.
(c) Shall prohibit the counting of any pupil specified in subsection 1 more than once.
3. Except as otherwise provided in NRS 388.700, the state board [of education] 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 the 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.
If the superintendent of public instruction finds that any school district is maintaining one or more classes whose pupil-teacher ratio exceeds the applicable maximum, and unless he finds that the board of trustees of the school district has made every reasonable effort in good faith to comply with the applicable standard, he shall, with the approval of the state board, reduce the count of pupils for apportionment purposes by the percentage which the number of pupils attending those classes is of the total number of pupils in the district, and the state board may direct him to withhold [the quarterly apportionment] apportionments made pursuant to NRS 387.124 entirely.
Sec. 3 NRS 387.1235 is hereby amended to read as follows:
387.1235Local funds available are the sum of:
1. The amount computed by multiplying .0025 times the assessed valuation of the school district as certified by the department of taxation for the concurrent school year; and
2. The proceeds of the local school support tax imposed by chapter 374 of NRS. The department of taxation shall furnish an estimate of these proceeds to the superintendent of public instruction on or before July 15 for the fiscal year then begun, and the superintendent shall adjust the final apportionment of the current school year required by subsection 1 of NRS 387.124 to reflect any difference between the estimate and actual receipts.
Sec. 4 NRS 387.124 is hereby amended to read as follows:
387.124 1. On or before August 1, November 1, February 1 and May 1 of each year, the superintendent of public instruction shall apportion the state distributive school account in the state general fund among the several county school districts in amounts approximating one-fourth of their respective yearly apportionments less any amount set aside as a reserve. Apportionment computed on a yearly basis equals the difference between the basic support and the local funds available. [No] Except as otherwise provided in subsection 3, no apportionment may be made if the amount of the local funds exceeds the amount of basic support.
2. If the state controller finds that such an action is needed to maintain the balance in the state general fund at a level sufficient to pay the other appropriations from it, he may pay out the apportionments required by subsection 1 monthly, each approximately one-twelfth of the yearly apportionment less any amount set aside as a reserve. If such action is needed, the state controller shall submit a report to the department of administration and the fiscal analysis division of the legislative counsel bureau documenting reasons for the action.
3. On or before September 25 of each odd-numbered year, the superintendent of public instruction shall apportion among the several county school districts the amount remaining in the state distributive school account at the conclusion of the preceding fiscal year that is not committed for expenditure. This apportionment must be:
(a) Based upon the uncommitted balance remaining in the account after the final computation of basic support has been made pursuant to subsection 3 of NRS 387.1243.
(b) Distributed to each school district in the same proportion that the amount received by that district in the preceding fiscal year pursuant to subsections 1 and 2 bears to the total amount that was apportioned to all school districts pursuant to subsections 1 and 2 during that fiscal year.
Sec. 5 NRS 387.185 is hereby amended to read as follows:
387.1851. Except as otherwise provided in subsection 2, all school money due each county school district must be paid over by the state treasurer to the county treasurer on August 1, November 1, February 1 and May 1 of each year , and on September 25 of each odd-numbered year, or as soon thereafter as the county treasurer may apply for it, upon the warrant of the state controller drawn in conformity with the apportionment of the superintendent of public instruction as provided in NRS 387.124.
2. 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 to that school district must be paid over by the state treasurer to the school district on August 1, November 1, February 1 and May 1 of each year , and on September 25 of each odd-numbered year, or as soon thereafter as the school district may apply for it, upon the warrant of the state controller drawn in conformity with the apportionment of the superintendent of public instruction as provided in NRS 387.124.
3. No county school district may receive any portion of the public school money unless that school district has complied with the provisions of this Title and regulations adopted pursuant thereto.
Sec. 6 This act becomes effective on July 1, 1997.