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2020 Nevada Revised Statutes
Chapter 387 - Financial Support of School System
STATE MONEY
General Provisions
General Provisions
Account for Programs for Innovation and the Prevention of Remediation Fund for School Improvement Teachers’ School Supplies Assistance Account
Fund for Capital Projects
- NRS 387.013 - State Permanent School Fund: Quarterly financial reports by State Controller.
- NRS 387.015 - State Treasurer custodian of securities; liability on bond.
- NRS 387.030 - State Distributive School Account: Creation; sources; distribution. [Effective through June 30, 2021.]
- NRS 387.030 - Sources and distribution of State Education Fund. [Effective July 1, 2021.]
- 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 with disabilities, pupils who receive early intervening services and gifted and talented pupils. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- 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.
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.
- 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.
General Provisions
- NRS 387.121 - Intent of Legislature to provide additional resources to Nevada Plan to meet needs of certain categories of pupils and promote transparency and accountability in public education. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- NRS 387.1211 - Definitions. [Effective through June 30, 2021.]
- NRS 387.1211 - Definitions. [Effective July 1, 2021.]
- NRS 387.1212 - State Education Fund: Creation; sources of money; payment of claims; creation of accounts. [Effective July 1, 2021.]
- NRS 387.1213 - Education Stabilization Account: Creation; transfer of money; limitation on balance. [Effective July 1, 2021.]
- 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. [Effective July 1, 2021.]
- NRS 387.1215 - Establishment of cost adjustment factor for certain public schools in each county. [Effective July 1, 2021.]
- NRS 387.1216 - Establishment of method to calculate adjustment for necessarily small schools. [Effective July 1, 2021.]
- NRS 387.1218 - Establishment of small district equity adjustment. [Effective July 1, 2021.]
- NRS 387.122 - Establishment of basic support guarantees; use, review and revision of equity allocation model to calculate basic support guarantee; Department to make updated information regarding equity allocation model available on Internet website. [Effective through June 30, 2021.]
- NRS 387.1223 - Quarterly reports of average daily enrollment; calculation of basic support; effect of declining enrollment; consequences for school district or charter school that deliberately causes decline in enrollment. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- 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. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- NRS 387.123 - Count of pupils for apportionment; uniform regulations for counting enrollment and calculating average daily attendance. [Parts of this section were replaced in revision in 2015 by NRS 387.1234.]
- 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. [Parts of this section were replaced in revision in 2015 by NRS 387.1241 and 387.1242.] [Effective through June 30, 2021.]
- 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. [Parts of this section were replaced in revision in 2015 by NRS 387.1241 and 387.1242.] [Effective July 1, 2021.]
- NRS 387.1241 - Requirements for apportionments to charter schools; request for advance by charter school. [Effective through June 30, 2021.]
- NRS 387.1241 - Requirements for apportionments to charter schools; request for advance by charter school. [Effective July 1, 2021.]
- NRS 387.1242 - Requirements for apportionments to university schools for profoundly gifted pupils; request for advance by university school. [Effective through June 30, 2021.]
- NRS 387.1242 - Requirements for apportionments to university schools for profoundly gifted pupils; request for advance by university school. [Effective July 1, 2021.]
- NRS 387.1243 - Adjustments for pupil not properly enrolled or not attending; adjustments to compensate for delinquent taxes on certain federal property; final computation; underpayments and overpayments. [Effective through June 30, 2021.]
- NRS 387.1243 - Adjustments for pupil not properly enrolled or not attending; final computation; underpayments and overpayments. [Effective July 1, 2021.]
- NRS 387.1244 - Superintendent of Public Instruction authorized to make deductions from apportionment otherwise payable; grounds; appeal to State Board. [Effective through June 30, 2021.]
- NRS 387.1244 - Superintendent of Public Instruction authorized to make deductions from apportionment otherwise payable; grounds; appeal to State Board. [Effective July 1, 2021.]
- NRS 387.12445 - Distribution and use of adjusted base per-pupil funding and weighted funding; separate accounting of certain funds; regulations. [Effective July 1, 2021.]
- NRS 387.1245 - Emergency financial assistance: Conditions; procedures. [Effective through June 30, 2021.]
- NRS 387.12455 - Reservation of money for transfer to State Education Fund; inclusion of recommendations concerning education funding in proposed executive budget. [Effective July 1, 2021.]
- NRS 387.1246 - Commission on School Funding: Members; terms; removal of members; vacancies; officers; rules; quorum; provision of certain services and assistance to Commission; per diem.
- NRS 387.12463 - Commission on School Funding: Duties.
- NRS 387.12468 - Reports. [Effective July 1, 2021.]
Account for Programs for Innovation and the Prevention of Remediation Fund for School Improvement Teachers’ School Supplies Assistance Account
- NRS 387.1251 - "Teacher" defined. [Effective through June 30, 2021.]
- NRS 387.1253 - Creation of Account; uses of money in Account; acceptance of gifts, grants, bequests and donations. [Effective through June 30, 2021.]
- NRS 387.1255 - Distribution of money in Account; board of trustees and governing body to establish special revenue fund; use of money in special revenue fund. [Effective through June 30, 2021.]
- NRS 387.1257 - Board of trustees and governing bodies to determine manner in which to distribute money to teachers; reimbursement for out-of-pocket expenses; repayment of certain amounts; policy to account for reimbursements or disbursements. [Effective through June 30, 2021.]
- NRS 387.129 - Creation of and uses of money in Account; establishment of and use of money in special revenue fund. [Effective through June 30, 2021.]
- NRS 387.131 - Distribution of money in Account. [Effective through June 30, 2021.]
- NRS 387.133 - Use of money received by public schools; public school required to consult with certain persons before using money. [Effective through June 30, 2021.]
- NRS 387.137 - Assessments and examinations used to determine proficiency of pupils for purposes of distributing money; adoption of regulations establishing method for projecting proficiency. [Effective through June 30, 2021.]
- NRS 387.139 - Department to prescribe school achievement and performance targets to evaluate and track performance of pupils receiving certain services; reporting requirements; independent evaluation of effectiveness of services. [Effective through June 30, 2021.]
- NRS 387.163 - Local funds available for public schools; reserve of net proceeds of minerals. [Effective through June 30, 2021.]
- NRS 387.170 - County school district fund: Creation; transfers.
- NRS 387.175 - County school district fund: Composition. [Effective through June 30, 2021.]
- NRS 387.175 - County school district fund: Composition. [Effective July 1, 2021.]
- 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. [Effective through June 30, 2021.]
- NRS 387.185 - Distribution of money to school districts, charter schools and university schools for profoundly gifted pupils. [Effective July 1, 2021.]
- NRS 387.191 - State Supplemental School Support Account; creation; proceeds of certain tax on revenues from rental of transient lodging to be deposited in Account. [Parts of this section were replaced in revision in 2015 by NRS 387.193.] [Effective through June 30, 2021.]
- NRS 387.191 - roceeds of certain tax on revenues from rental of transient lodging to be deposited in State Education Fund. [Parts of this section were replaced in revision in 2015 by NRS 387.193.] [Effective July 1, 2021.]
- NRS 387.193 - Appropriation of money in State Supplemental School Support Account for operation of school districts and charter schools; authorized uses of money from Account; annual accounting of expenditures required. [Effective through June 30, 2021.]
- NRS 387.195 - Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals. [Effective through June 30, 2021.]
- NRS 387.195 - Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals. [Effective July 1, 2021.]
- NRS 387.197 - Levy of tax for enhancing safety and security of public schools; report on use of proceeds. [Effective through June 30, 2021.]
- 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. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- NRS 387.206 - Required minimum expenditure by school districts, charter schools and university schools for profoundly gifted pupils for textbooks, instructional supplies, instructional software and instructional hardware. [Parts of this section were replaced in revision in 2015 by NRS 387.2062.] [Effective through June 30, 2021.]
- 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. [Parts of this section were replaced in revision in 2015 by NRS 387.2062.] [Effective July 1, 2021.]
- NRS 387.2062 - Reduction in basic support for failure to comply with required minimum expenditure. [Effective through June 30, 2021.]
- NRS 387.2062 - Report concerning failure to comply with recommended minimum expenditure. [Effective July 1, 2021.]
- NRS 387.2065 - Request for waiver by school district, charter school or university school for profoundly gifted pupils from minimum expenditure requirements during economic hardship. [Parts of this section were replaced in revision in 2015 by NRS 387.2067.] [Effective through June 30, 2021.]
- NRS 387.2067 - Written accounting by school district, charter school or university school for profoundly gifted pupils that receives waiver from minimum expenditure requirements during economic hardship; adjustment of waiver; limitation on use of money to which waiver applies. [Effective through June 30, 2021.]
- NRS 387.207 - Required annual expenditures for library books, computer software, equipment relating to instruction, and maintenance and repair; exception for certain school districts. [Effective through June 30, 2021.]
- NRS 387.210 - Duties of county treasurer. [Effective through June 30, 2021.]
- NRS 387.210 - Duties of county treasurer. [Effective July 1, 2021.]
- 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.
- NRS 387.300 - Budgets: Preparation.
- NRS 387.301 - Budgets: Establishment of criteria for determining budgetary priorities directed at improving pupil achievement and classroom instruction; use of criteria.
- NRS 387.303 - Budgets: Annual reports by school districts; compilation of reports; biennial budget request for State Distributive School Account. [Effective through June 30, 2021.]
- NRS 387.303 - Budgets: Annual reports by school districts; compilation of reports; biennial budget request for State Education Fund. [Effective July 1, 2021.]
- 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. [Parts of this section were replaced in revision in 2015 by NRS 387.3039.]
- 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. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- 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.
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 387.329 - Definitions.
- NRS 387.331 - Imposition of tax in school district whose population is less than 55,000; limitation on amount; deposit of proceeds.
- NRS 387.332 - Duty of Nevada Tax Commission to review need for tax.
- NRS 387.3322 - Public Schools Overcrowding and Repair Needs Committees: Establishment; appointment; filling of vacancies; meetings; quorum; administrative support.
- 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.
- 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.
- 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.
- 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. [Effective through June 30, 2021.]
- NRS 387.528 - Repayment of loan by school district; duty of State Treasurer to withhold other money from school district upon failure to repay. [Effective July 1, 2021.]
- 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.
- 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.
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