Nevada Revised Statutes
Chapter 387 - Financial Support of School System
NRS 387.3045 - Report of decline in ending balance of general fund of school district.

If the ending balance of the general fund of a school district has declined for 3 consecutive years, the school district shall submit to the Committee on Local Government Finance created pursuant to NRS 354.105 a written explanation of the cause of the decline.
(Added to NRS by 1999, 1358; A 2001, 1827)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 387 - Financial Support of School System

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 - Sources and distribution of State Education 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 - Separate accounting by school districts and charter schools of money received for instruction and services to pupils who receive early intervening services.

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.

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 identi...

NRS 387.117 - Annual report to Governor and Director of Legislative Counsel Bureau.

NRS 387.1175 - Regulations.

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.

NRS 387.1211 - Definitions.

NRS 387.1212 - State Education Fund: Creation; sources of money; payment of claims. [Effective through June 30, 2023.] State Education Fund: Creation; sources of money; payment of claims. [Effective July 1, 2023.]

NRS 387.1213 - Education Stabilization Account: Creation; transfer of money; limitation on balance.

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.

NRS 387.1215 - Establishment of cost adjustment factor for certain public schools in each county.

NRS 387.1216 - Establishment of method to calculate adjustment for necessarily small schools.

NRS 387.1218 - Establishment of attendance area adjustment.

NRS 387.122 - Establishment of statewide multiplier for pupils with disabilities.

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.

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.

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 Pro...

NRS 387.1241 - Requirements for apportionments to charter schools; request for advance by charter school.

NRS 387.1242 - Requirements for apportionments to university schools for profoundly gifted pupils; request for advance by university school.

NRS 387.1243 - Adjustments for pupil not properly enrolled or not attending; final computation; underpayments and overpayments.

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

NRS 387.12445 - Distribution and use of adjusted base per-pupil funding and weighted funding; separate accounting of certain funds; regulations.

NRS 387.1245 - Emergency financial assistance: Conditions; procedures.

NRS 387.12455 - Reservation of money for transfer to State Education Fund; inclusion of recommendations concerning education funding in proposed executive budget.

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; meetings.

NRS 387.12463 - Commission on School Funding: Duties.

NRS 387.12468 - Reports.

NRS 387.1247 - Creation of Account; acceptance of gifts and grants; use of money in Account.

NRS 387.1249 - Creation of Fund; use of interest and income; transfer of money to State General Fund.

NRS 387.1251 - "Teacher" defined.

NRS 387.1253 - Creation of Account; uses of money in Account; acceptance of gifts, grants, bequests and donations.

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.

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.

NRS 387.129 - Creation of and uses of money in Account; establishment of and use of money in special revenue fund.

NRS 387.131 - Distribution of money in Account.

NRS 387.133 - Use of money received by public schools; public school required to consult with certain persons before using money.

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.

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.

NRS 387.163 - Local funds available for public schools; reserve of net proceeds of minerals.

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 - roceeds of certain tax on revenues from rental of transient lodging to be deposited in State Education Fund.

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.

NRS 387.195 - Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals.

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 - 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 we...

NRS 387.2062 - Report concerning failure to comply with recommended minimum expenditure.

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 387.2067 - 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 mon...

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.

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 Education Fund.

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.

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.

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.

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...

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.

NRS 387.652 - Requirements to receive grant; application.

NRS 387.654 - Separate accounting; uses.

NRS 387.656 - Regulations.

NRS 387.658 - Report.