NRS387.304. Duties of Department: Annual audit of count of pupils; review of audits and budgets of school districts; consultation with school districts in preparation of biennial budgetary request; training for school district financial officers.

  The Department shall:

      1.  Conduct an annual audit of the count of pupils for apportionment purposes reported by each school district pursuant to NRS 387.123 and the data reported by each school district pursuant to NRS 388.710 that is used to measure the effectiveness of the implementation of a plan developed by each school district to reduce the pupil-teacher ratio as required by NRS 388.720.

      2.  Review each school district’s report of the annual audit conducted by a public accountant as required by NRS 354.624, and the annual report prepared by each district as required by NRS 387.303, and report the findings of the review to the State Board and the Legislative Committee on Education, with any recommendations for legislation, revisions to regulations or training needed by school district employees. The report by the Department must identify school districts which failed to comply with any statutes or administrative regulations of this State or which had any:

      (a) Long-term obligations in excess of the general obligation debt limit;

      (b) Deficit fund balances or retained earnings in any fund;

      (c) Deficit cash balances in any fund;

      (d) Variances of more than 10 percent between total general fund revenues and budgeted general fund revenues; or

      (e) Variances of more than 10 percent between total actual general fund expenditures and budgeted total general fund expenditures.

      3.  In preparing its biennial budgetary request for the State Distributive School Account, consult with the superintendent of schools of each school district or a person designated by the superintendent.

      4.  Provide, in consultation with the Budget Division of the Department of Administration and the Fiscal Analysis Division of the Legislative Counsel Bureau, training to the financial officers of school districts in matters relating to financial accountability.

      (Added to NRS by 1999, 2924; A 2005, 2161)