Nevada Revised Statutes
Chapter 388G - Alternative School Management
NRS 388G.200 - Quarterly report by empowerment school; annual financial audit required; compilation of reports and audits.

1. Each empowerment school, other than a charter school that is sponsored by the State Public Charter School Authority or by a college or university within the Nevada System of Higher Education, shall, on a quarterly basis, submit to the board of trustees of the school district in which the school is located a report that includes:
(a) The financial status of the school; and
(b) A description of the school’s compliance with each component of the empowerment plan for the school.
2. Each charter school that is sponsored by the State Public Charter School Authority or by a college or university within the Nevada System of Higher Education which is approved to operate as an empowerment school shall, on a quarterly basis, submit to the Department a report that includes:
(a) The financial status of the school; and
(b) A description of the school’s compliance with each component of the empowerment plan for the school.
3. The board of trustees of a school district shall conduct a financial audit of each empowerment school within the school district, other than a charter school that is sponsored by the State Public Charter School Authority or by a college or university within the Nevada System of Higher Education. Each financial audit must be conducted on an annual basis and more frequently if determined necessary by the board of trustees.
4. The Department shall conduct a financial audit of each charter school that is sponsored by the State Public Charter School Authority or by a college or university within the Nevada System of Higher Education which operates as an empowerment school on an annual basis and more frequently if determined necessary by the Department.
5. On or before July 1 of each year, the board of trustees of each school district shall compile the reports and audits required pursuant to subsections 1 and 3, if any, and forward the compilation to the:
(a) Governor;
(b) Department; and
(c) Joint Interim Standing Committee on Education.
6. On or before July 1 of each year, the Department shall compile the reports and audits required pursuant to subsections 2 and 4, if any, and forward the compilation to the:
(a) Governor; and
(b) Joint Interim Standing Committee on Education.
(Added to NRS by 2007, 3284; A 2011, 879)—(Substituted in revision for NRS 386.760)

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