STATE MONEY

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.

NRS 387.031. Creation of Account for Programs for Innovation and the Prevention of Remediation; acceptance of gifts and grants; use of money in Account.

NRS 387.032. Fund for School Improvement: Creation; use of interest and income; transfer of money to State General 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. Money for pupils receiving special education: Separate accounting by school districts and charter schools required.

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; LUNCHES FOR ELDERLY PERSONS

NRS 387.068. Definitions.

NRS 387.069. “Director” defined.

NRS 387.070. “Program of nutrition” 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 387.112. Director required to cooperate in plan for lunches for elderly persons; regulations.

APPORTIONMENTS AND ALLOWANCES FROM STATE DISTRIBUTIVE SCHOOL ACCOUNT

NRS 387.121. Legislative declaration; Nevada Plan.

NRS 387.1211. Definitions.

NRS 387.122. Establishment of basic support guarantees.

NRS 387.1221. Basic support guarantee for special education program units; reallocation of unused allocation; authorization to contract to provide special education program unit; authorization to provide early intervening services.

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

NRS 387.123. Count of pupils for apportionment; uniform regulations for counting enrollment and attendance; regulations for maximum pupil-teacher ratio; exception from maximum ratio for certain schools and programs.

NRS 387.1233. Calculation of basic support; effect of declining enrollment; consequences for school district or charter school that deliberately causes decline in enrollment.

NRS 387.1235. Local funds available for public schools; reserve of net proceeds of minerals. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 387.1235. Local funds available for public schools; reserve of net proceeds from mineral extraction and royalties. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 387.124. Apportionments to school districts, charter schools and university schools for profoundly gifted pupils; request for advance by charter school or university school.

NRS 387.1243. Apportionments: Adjustments for pupil not properly enrolled or not attending; adjustments to compensate for delinquent taxes on certain federal property; final computation; increase of basic support; underpayments and overpayments.

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

NRS 387.1245. Emergency financial assistance: Conditions; procedures.

NRS 387.126. Verification of reports of enrollment and attendance.

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. State Supplemental School Support Account; creation; proceeds of certain tax on revenues from rental of transient lodging to be deposited in Account; appropriation of money in Account for operation of school districts and charter schools; distribution based upon enrollment; authorized uses; annual accounting of expenditures required.

NRS 387.195. Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 387.195. Levy of tax for county school district; deferred use of money attributable to net proceeds from mineral extraction and royalties. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 387.197. Levy of tax for enhancing safety and security of public schools; report on use of proceeds.

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. Required minimum expenditure by school districts, charter schools and university schools for profoundly gifted pupils for textbooks, instructional supplies, instructional software and instructional hardware; reduction in basic support for failure to comply.

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.

NRS 387.207. Required annual expenditures for library books, computer software, equipment relating to instruction, and maintenance and repair; exception for certain school districts.

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 Distributive School Account.

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; 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.

Tax on Residential Construction

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.

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.

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.

MISCELLANEOUS PROVISIONS

NRS 387.800. Use of school buses for commercial advertising: Authorization; conditions; establishment of special revenue fund; authorized use of fees.