reglab/housing_qa huggingface dataset:
NV Rev Stat § 387.2062 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.2062 - Report concerning failure to comply with recommended minimum expenditure. [Effective July 1, 2021.]

  1. On or before January 1 of each year, the Department shall determine whether each school district, charter school and university school for profoundly gifted pupils has expended, during the immediately preceding fiscal year, the recommended minimum amount of money set forth in the notice provided pursuant to subsection 3 of NRS 387.206. In making this determination, the Department shall use the report submitted by:  (a) The school district pursuant to NRS 387.303.  (b) The charter school pursuant to NRS 388A.345.  (c) The university school for profoundly gifted pupils pursuant to NRS 388C.250.  2. Except as otherwise provided in subsection 3, if the Department determines that a school district, charter school or university school for profoundly gifted pupils, as applicable, has not expended the recommended minimum amount of money set forth in the notice or the revised notice, as applicable, provided pursuant to subsection 3 of NRS 387.206, the Department shall publish a report which identifies the difference between the actual combined expenditure for textbooks, instructional supplies, instructional software and instructional hardware and the minimum recommended combined expenditure set forth in the notice provided pursuant to subsection 3 of NRS 387.206.  3. If the actual enrollment of pupils in a school district, charter school or university school for profoundly gifted pupils is less than the enrollment included in the projections used in the biennial budget of the school district submitted pursuant to NRS 387.303, the budget of the charter school submitted pursuant to NRS 388A.345 or the report of the university school for profoundly gifted pupils submitted pursuant to NRS 388C.250, as applicable, the recommended expenditure for textbooks, instructional supplies, instructional software and instructional hardware pursuant to NRS 387.206 must be reduced proportionately.  (Added to NRS by 2003, 20th Special Session, 202; A 2009, 475, 908, 939; 2019, 4222, effective July 1, 2021)
NV Rev Stat § 387.207 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|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.]

  1. Except as otherwise provided in this section, in each school year a school district shall spend for library books and software for computers an amount of money, expressed as an amount per pupil, that is at least equal to the average of the total amount of money that was expended per year by the school district for those items in the immediately preceding 3 years.  2. Except as otherwise provided in this section, in each school year a school district shall spend for the purchase of equipment relating to instruction, including, without limitation, equipment for telecommunications and for the purchase of equipment relating to the transportation of pupils, an amount of money, expressed as an amount per pupil, that is at least equal to the average of the total amount of money that was expended per year by the school district for those items in the immediately preceding 3 years.  3. Except as otherwise provided in this section, in each school year a school district shall spend for the maintenance and repair of equipment, vehicles, and buildings and facilities an amount of money, expressed as an amount per pupil, that is at least equal to the average of the total amount of money that was expended per year by the school district for those items in the immediately preceding 3 years, excluding any amount of money derived from the proceeds of bonds.  4. A school district may satisfy the expenditures required by subsections 1, 2 and 3 if the school district spends an aggregate amount of money for all the items identified in those subsections that is at least equal to the average of the total amount of money expended by the school district per year for all those items in the immediately preceding 3 years.  5. A school district is not required to satisfy the expenditures required by this section for a school year in which:  (a) The total number of pupils who are enrolled in public schools within the school district has declined from the immediately preceding school year; or  (b) The total revenue available in the general fund of the school district has declined from the immediately preceding school year.  (Added to NRS by 1999, 1357; A 2003, 20th Special Session, 203; R 2019, 4253, effective July 1, 2021)
NV Rev Stat § 387.210 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.210 - Duties of county treasurer. [Effective through June 30, 2021.]

Except when the board of trustees of a county school district elects to establish a separate account under the provisions of NRS 354.603, each county treasurer shall:  1. Receive and hold as a special deposit all public school moneys, whether received by the county treasurer from the State Treasurer or raised by the county for the benefit of the public schools, or from any other source, and keep separate accounts thereof and of their disbursements.  2. Pay over all public school moneys received by the county treasurer only on warrants of the county auditor, issued upon orders of the board of trustees of the county school district. All orders issued in accordance with law by the board of trustees shall be valid vouchers in the hands of the county auditors for warrants drawn upon such orders.  [131:32:1956] — (NRS A 1971, 1348; 1975, 1810)
NV Rev Stat § 387.210 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.210 - Duties of county treasurer. [Effective July 1, 2021.]

Except when the board of trustees of a county school district elects to establish a separate account under the provisions of NRS 354.603, each county treasurer shall:  1. Receive and hold as a special deposit all public school moneys, whether received by the county treasurer from the State Treasurer or from any other source, and keep separate accounts thereof and of their disbursements.  2. Pay over all public school moneys received by the county treasurer only on warrants of the county auditor, issued upon orders of the board of trustees of the county school district. All orders issued in accordance with law by the board of trustees shall be valid vouchers in the hands of the county auditors for warrants drawn upon such orders.  [131:32:1956] — (NRS A 1971, 1348; 1975, 1810; 2019, 4223, effective July 1, 2021)
NV Rev Stat § 387.220 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.220 - Penalties for failure of county treasurer or county auditor to perform certain duties.

  1. If any county treasurer or county auditor fails or neglects to perform the duties required of him or her by NRS 354.603 and 387.210, the county treasurer or county auditor shall forfeit for the benefit of the county school district fund the sum of $100 from his or her official compensation.  2. Upon notification by the Superintendent of Public Instruction of such a failure or neglect on the part of the county treasurer or county auditor, the board of county commissioners shall deduct $100 from his or her official compensation and shall place the money to the credit of the county school district fund.  [133:32:1956] — (NRS A 1971, 1348; 1993, 216)
NV Rev Stat § 387.225 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.225 - Money for schools to be received and disbursed by tax collector or county treasurer without fee.

No tax collector or county treasurer shall receive any fees or compensation whatever for collecting, receiving, keeping, transporting or disbursing any public school moneys.  [134:32:1956]
NV Rev Stat § 387.300 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.300 - Budgets: Preparation.

Boards of trustees of county school districts shall prepare budgets of the amounts of money estimated to be necessary to pay the expenses of conducting the public business of the school districts as provided in chapter 354 of NRS.  [149:32:1956] — (NRS A 1971, 522)
NV Rev Stat § 387.301 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.301 - Budgets: Establishment of criteria for determining budgetary priorities directed at improving pupil achievement and classroom instruction; use of criteria.

  1. Within the limits prescribed by law, the board of trustees of each school district shall establish criteria for determining budgetary priorities that are directed at improving the achievement of pupils and improving classroom instruction.  2. The superintendent of schools of the school district shall use the criteria established pursuant to subsection 1 in making recommendations to the board of trustees regarding the budget of the school district.  (Added to NRS by 2013, 281)
NV Rev Stat § 387.3035 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|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.

The Department shall:  1. Determine the apportionment of all state school money to schools of the State as prescribed by law.  2. Develop for public schools of the State a uniform system of budgeting and accounting. The system must provide for the separate reporting of expenditures for each:  (a) School district; and  (b) School within a school district.  Upon approval of the State Board, the system is mandatory for all public schools in this State and must be enforced as provided in subsection 1 of NRS 387.3039.  3. Carry on a continuing study of school finance in the State, particularly the method by which schools are financed on the state level, and make such recommendations to the Superintendent of Public Instruction for submission to the Governor as the Department deems advisable.  4. Recommend to the Superintendent of Public Instruction for submission to the Governor such changes in budgetary and financial procedures as the studies may show to be advisable.  5. Perform such other statistical and financial duties pertaining to the administration and finances of the schools of the State as may be required by the Superintendent of Public Instruction.  6. Prepare for the Superintendent of Public Instruction the biennial budgets of the Department for submission to the Governor.  [31:32:1956] — (NRS A 1959, 800; 1965, 1149; 1969, 168; 1979, 1571; 1987, 828; 1997, 1767; 2013, 2634; 2015, 2092) — (Substituted in revision for NRS 385.310)
NV Rev Stat § 387.3037 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|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.]

The Department shall:  1. Investigate any claim against any school fund or an account established under NRS 354.603, 388A.411 or 388C.260, as applicable, whenever a written protest against the drawing of a warrant, check or order in payment of the claim is filed with the county auditor, the sponsor of the charter school or the Department.  2. If, upon an investigation conducted pursuant to subsection 1, the Department finds that any such claim is unearned, illegal or unreasonably excessive, the Department shall notify the county auditor and the clerk of the board of trustees, the governing body of the charter school or the governing body of the university school for profoundly gifted pupils who drew or authorized the order for the claim, stating the reasons in writing why the order is unearned, illegal or excessive.  3. If notified pursuant to subsection 2, the county auditor shall not draw his or her warrant in payment of the claim nor shall the board of trustees, governing body of the charter school or governing body of the university school for profoundly gifted pupils draw a check or order in payment of the claim from an account established under NRS 354.603, 388A.411 or 388C.260, as applicable.  4. If the Department finds that any protested claim is legal and actually due the claimant, the Department shall authorize the county auditor, the board of trustees, the governing body of the charter school or the governing body of the university school for profoundly gifted pupils, as applicable, to draw his or her warrant or its check or order on an account established under NRS 354.603, 388A.411 or 388C.260, as applicable, for the claim, and the county auditor, the board of trustees or the appropriate governing body shall immediately draw his or her warrant or its check or order in payment of the claim.  (Added to NRS by 1959, 811; A 1965, 1150; 1969, 169; 1971, 1346; 1975, 1808; 1979, 1572; 1987, 829; 2009, 932; 2013, 2635) — (Substituted in revision for NRS 385.315)
NV Rev Stat § 387.3039 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3039 - Duties of Department: Inspections of record books and accounts.

The Department shall:  1. Inspect the record books and accounts of boards of trustees, governing bodies of charter schools and governing bodies of university schools for profoundly gifted pupils and enforce the uniform method of keeping the financial records and accounts of school districts, charter schools and university schools for profoundly gifted pupils.  2. Inspect the school fund accounts of the county auditors of the several counties and report the condition of the funds of any school district to the board of trustees thereof.  3. Inspect the accounts established by:  (a) The boards of trustees under NRS 354.603 and report the condition of the accounts to the respective boards of county commissioners and county treasurers.  (b) The governing bodies of charter schools under NRS 388A.411 and report the condition of the accounts to the respective sponsors of the charter schools and governing bodies of the charter schools.  (c) The governing bodies of university schools for profoundly gifted pupils under NRS 388C.260 and report the condition of the accounts to the Board of Regents of the University of Nevada and the respective governing bodies of the university schools.  (Added to NRS by 1959, 811; A 1965, 1150; 1969, 169; 1971, 1346; 1975, 1808; 1979, 1572; 1987, 829; 2009, 932; 2013, 2635) — (Substituted in revision for part of NRS 387.3037)
NV Rev Stat § 387.304 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|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.]

The Department shall:  1. Conduct an annual audit of the count of pupils for apportionment purposes reported each quarter 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 Office of Finance 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; 2015, 3726)
NV Rev Stat § 387.304 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|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.]

The Department shall:  1. Conduct an annual audit of the count of pupils for apportionment purposes reported each quarter 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 Education Fund, 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 Office of Finance 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; 2015, 3726; 2019, 4225, effective July 1, 2021)
NV Rev Stat § 387.3045 (2021)
2021 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)
NV Rev Stat § 387.305 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.305 - Medium-term obligations.

A medium-term obligation for the purpose of meeting a great necessity may be authorized by the board of trustees of a school district in the manner provided in chapter 350 of NRS.  [150:32:1956] — (NRS A 1973, 18; 1995, 1827)
NV Rev Stat § 387.310 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.310 - Order for payment of money; procedures for approval of orders and signing of cumulative voucher sheets; issuance of warrants; limitations; cancellation.

  1. Except as otherwise provided by the board of trustees, the clerk of the board shall draw all orders for the payment of money belonging to the school district. The orders must be listed on cumulative voucher sheets.  2. The board of trustees shall prescribe the procedures by which the orders must be approved and the cumulative voucher sheets signed. The procedures must provide:  (a) That the approval of the board of trustees is required before orders are paid unless a payment must be expedited for the school district to:  (1) Receive a discount or other savings which is related to the timeliness of payment;  (2) Avoid a service charge or other cost which is related to the timeliness of payment; or  (3) Abide by a purchase order, contract or other order for payment which has been approved by the board of trustees at a public meeting.  (b) For ratification by the board of trustees at its next regularly scheduled meeting of any payment that is made without the approval of the board pursuant to an exception set forth in paragraph (a).  3. When the orders have been approved and the cumulative voucher sheets have been signed in accordance with such procedures, the orders are valid vouchers in the hands of the county auditor for the county auditor to issue warrants on the county treasurer to be paid out of money belonging to the school district.  4. No order in favor of the board of trustees or any member thereof, except for salaries as required by NRS 386.320 or travel expenses and subsistence as authorized by NRS 386.290, may be drawn.  5. An order drawn by a clerk of a board of trustees pursuant to subsection 1 is void if not presented for payment within 1 year after the date of issuance.  6. Any order remaining unpaid after the expiration of 1 year, whether outstanding or uncalled for in the office of the county auditor, must be cancelled by the county auditor, who shall immediately notify the county treasurer of the cancellation. The county treasurer shall not pay a warrant presented for payment more than 1 year after the date of issuance of such an order. This subsection does not apply if the board of trustees establishes and administers a separate account pursuant to NRS 354.603.  [151:32:1956] — (NRS A 1959, 262; 1961, 41; 1967, 816; 1969, 127; 1971, 117; 1979, 1590; 1993, 423, 1189; 1995, 1737; 2007, 2451; 2017, 2109)
NV Rev Stat § 387.315 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.315 - Statements of purpose and invoices to accompany orders; liability of trustees.

  1. Every order drawn by the clerk of the board of trustees of a school district must be accompanied by an itemized statement of the purpose or purposes for which the order is issued, and a true copy of an itemized invoice drawn by the person, association, firm or corporation in whose favor the order is drawn. The statement and a true copy of the invoice must be filed in the office of the county auditor and is subject to inspection by the Superintendent of Public Instruction. Statements and invoices shall be kept on file until ordered destroyed by the Superintendent.  2. No order for the payment of money of any school district may be issued by the clerk of the board of trustees unless there is in the county treasury, to the credit of the school district, a sum of money equal to the full amount for which the order is issued, and available for the purpose of the order.  3. If the clerk of any board of trustees draws any order for the payment of school money in violation of law, the members of the board of trustees are jointly and severally liable for the amount of the order.  [152:32:1956] — (NRS A 1959, 27, 803; 1979, 1591)