- Senate Bill No. 487-Committee on Finance
June 29, 1997
____________
Referred to Committee on Finance
- SUMMARY--Apportions state distributive school account and revises provisions governing administration of public school money. (BDR 34-1854)
- FISCAL NOTE: Effect on Local Government: No.
- Effect on the State or on Industrial Insurance: Contains Appropriation included in Executive Budget.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
- AN ACT relating to public schools; apportioning the state distributive school account in the state general fund for the 1997-1999 biennium; making an appropriation; authorizing certain expenditures; providing for a final adjustment following the close of a fiscal year; making various other changes concerning the administration of money for public schools; 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 The basic support guarantee for school districts for operating purposes for the 1997-1998 fiscal year is an estimated weighted average of $3,698. For each respective school district, the basic support guarantee per pupil for the 1997-98 fiscal year is:
- Carson City $4,052
- Churchill County 4,390
- Clark County 3,554
- Douglas County 3,931
- Elko County 4,339
- Esmeralda County 7,261
- Eureka County 100
- Humboldt County 4,278
- Lander County 4,316
- Lincoln County 6,511
- Lyon County 4,656
- Mineral County 4,550
- Nye County 4,594
- Pershing County 4,856
- Storey County 5,209
- Washoe County 3,533
- White Pine County 4,869
Sec. 2 1. The basic support guarantee for school districts for operating purposes for the 1998-1999 fiscal year is an estimated weighted average of $3,812 per pupil.
2. The Department of Taxation on or before April 1, 1998, shall provide a certified estimate of the assessed valuation for each school district for the 1998-1999 fiscal year. The assessed valuation for each school district must be that which is taxable for purposes of providing revenue to school districts, including any assessed valuation attributable to the net proceeds for minerals derived from within the boundaries of the district.
3. On or before June 3 of each year, the Department of Taxation shall provide an estimate of the net proceeds of minerals based upon statements required of mine operators pursuant to NRS 362.115.
4. For purposes of establishing the basic support guarantee, the estimated basic support guarantees for each school district for the 1998-1999 fiscal year for operating purposes are:
Basic Estimated
Support Basic
Guarantee Estimated Support
Before Ad Valorem Guarantee
- School District Adjustment Adjustment as Adjusted
- Carson City $4,047 $163 $4,210
- Churchill County 4,293 283 4,576
- Clark County 3,664 (18) 3,646
- Douglas County 4,286 (192) 4,094
- Elko County 4,221 280 4,501
- Esmeralda County 7,840 (658) 7,181
- Eureka County 4,223 (4,123) 100
- Humboldt County 4,376 136 4,512
- Lander County 4,439 130 4,569
- Lincoln County 6,470 457 6,928
- Lyon County 4,552 276 4,827
- Mineral County 4,620 248 4,867
- Nye County 4,659 175 4,834
- Pershing County 5,227 (135) 5,093
- Storey County 6,140 (622) 5,518
- Washoe County 3,700 (55) 3,645
- White Pine County 4,828 182 5,009
5. The ad valorem adjustment may be made only to take into account the difference in the assessed valuation and the estimated enrollment of the school district between the amount estimated as of April 1, 1997, and the amount estimated as of April 1, 1998, for the 1998-1999 fiscal year. Estimates of net proceeds of minerals received from the Department of Taxation on or before June 3 pursuant to subsection 3 may be taken into consideration in determining the adjustment.
6. Upon receipt of the certified estimates of assessed valuations as of April 1, 1998, from the Department of Taxation, the Department of Education must recalculate the amount of ad valorem adjustment and the tentative basic support guarantee for operating purposes for the 1998-1999 fiscal year by April 25, 1998. The final basic support guarantee for each school district for the 1998-1999 fiscal year is the amount which is recalculated for the 1998-1999 fiscal year pursuant to this section, taking into consideration estimates of net proceeds of minerals received from the Department of Taxation on or before June 3. The basic support guarantee recalculated pursuant to this section must be calculated before June 6, 1998, and must not be less than $100 per pupil.
Sec. 3 1. The basic support guarantee for each special education program unit which is maintained and operated for at least 9 months of a school year is $27,694 in the 1997-1998 fiscal year and $28,248 in the 1998-1999 fiscal year, excepted as limited by subsection 2.
2. The maximum number of units and amount of basic support for special education program units within each of the school districts, before any reallocation pursuant to NRS 387.1221, for the fiscal years 1997-1998 and 1998-1999 are:
- Allocation of Special Education Units
- 1997-1998 1998-1999
- DISTRICT Units Amount Units Amount
- Carson City 68 $1,883,192 71 $2,005,608
- Churchill County 38 1,052,372 39 1,101,672
- Clark County 1,132 31,349,608 1,202 33,954,096
- Douglas County 53 1,467,782 56 1,581,888
- Elko County 71 1,966,274 76 2,146,848
- Esmeralda County 4 110,776 4 112,992
- Eureka County 4 110,776 4 112,992
- Humboldt County 26 720,044 28 790,944
- Lander County 16 443,104 17 480,216
- Lincoln County 14 387,716 15 423,720
- Lyon County 45 1,246,230 47 1,327,656
- Mineral County 11 304,634 12 338,976
- Nye County 34 941,596 36 1,016,928
- Pershing County 12 332,328 13 367,224
- Storey County 7 193,858 8 225,984
- Washoe County 383 10,606,802 401 11,327,448
- White Pine County 18 498,492 19 536,712
- Subtotal 1,936 $53,615,584 2,048 $57,851,904
- Reserved by State
- Board of Education 40 1,107,760 40 1,129,920
- TOTAL 1,976 $54,723,344 2,088 $58,981,824
3. The state board of education shall reserve 40 special education program units in each fiscal year of the 1997-1999 biennium, to be allocated to school districts by the state board of education to meet additional needs that cannot be met by the allocations provided in subsection 2 for that fiscal year.
Sec. 4 1. There is hereby appropriated from the state general fund to the state distributive school account in the state general fund created pursuant to NRS 387.030:
- For the 1997-1998 fiscal year $408,357,623
- For the 1998-1999 fiscal year $446,430,443
2. The money appropriated by subsection 1 must be:
(a) Expended in accordance with NRS 353.150 to 353.245, inclusive, concerning the allotment, transfer, work program and budget; and
(b) Work-programmed for the 2 separate fiscal years, 1997-1998 and 1998-1999, as required by NRS 353.215. Work programs may be revised with the approval of the Governor upon the recommendation of the Chief of the Budget Division of the Department of Administration.
3. Transfers to and from allotments must be allowed and made in accordance with NRS 353.215 to 353.225, inclusive, after separate considerations of the merits of each request.
4. The sums appropriated by subsection 1 are available for either fiscal year. Money may be transferred from one fiscal year to the other with the approval of the Governor upon the recommendation of the Chief of the Budget Division of the Department of Administration.
5. Any remaining balance of the appropriation made by subsection 1 for the 1997-1998 fiscal year must be transferred and added to the money appropriated for the 1998-1999 fiscal year and may be expended as that money is expended.
6. Any remaining balance of the appropriation made by subsection 1 for the 1998-1999 fiscal year, including any money added thereto pursuant to the provisions of subsections 3 and 5, must not be committed for expenditure after June 30, 1999, and reverts to the state general fund as soon as all payments of money committed have been made.
Sec. 5 1. Expenditure of $100,919,979 by the Department of Education from money in the state distributive school account which was not appropriated from the state general fund is hereby authorized during the fiscal year beginning July 1, 1997.
2. Expenditure of $108,815,656 by the Department of Education from money in the state distributive school account which was not appropriated from the state general fund is hereby authorized during the fiscal year beginning July 1, 1998.
3. For purposes of accounting and reporting, the sums authorized for expenditure by subsections 1 and 2 are considered to be expended before any appropriation is made to the state distributive school account from the state general fund.
4. The money authorized to be expended by subsections 1 and 2 must be expended in accordance with NRS 353.150 to 353.245, inclusive, concerning the allotment, transfer, work program and budget. Transfers to and from allotments must be allowed and made in accordance with NRS 353.215 to 353.225, inclusive, after separate consideration of the merits of each request.
5. The Chief of the Budget Division of the Department of Administration may, with the approval of the Governor, authorize the augmentation of the amounts authorized for expenditure by the Department of Education, in subsections 1 and 2, for the purpose of meeting obligations of the state incurred under chapter 387 of NRS with amounts from any other state agency, from any agency of local government, from any agency of the Federal Government or from any other source which he determines is in excess of the amount taken into consideration by this act. The Chief of the Budget Division of the Department of Administration shall reduce any authorization whenever he determines that money to be received will be less than the amount authorized in subsections 1 and 2.
Sec. 6 During each of the fiscal years 1997-1998 and 1998-1999, whenever the state controller finds that current claims against the state distributive school account in the state general fund exceed the amount available in the account to pay those claims, he may advance temporarily from the state general fund to the state distributive school account the amount required to pay the claims, but not more than the amount expected to be received in the current fiscal year from any source authorized for the state distributive school account. No amount may be transferred unless requested by the Chief of the Budget Division of the Department of Administration.
Sec. 7 The Department of Education is hereby authorized to spend from the state distributive school account the sum of $11,251,644 for the 1997-1998 fiscal year and $12,031,931 for the 1998-1999 fiscal year for the support of courses which are approved by the Department of Education as meeting the course of study for an adult standard high school diploma as approved by the State Board of Education.
Sec. 8 The amounts of the guarantees set forth in sections 1 and 2 of this act may be reduced to effectuate a reserve required pursuant to NRS 353.225.
Sec. 9 This act becomes effective on July 1, 1997.
30