2023 Nevada Revised Statutes › Chapter 218G - Legislative Audits › NRS 218G.600 - Performance audits of certain larger school districts and the State Public Charter School Authority required; scope of audit; report.

1. The Legislative Auditor shall, not later than August 31, 2026, and not less than once every 4 years thereafter, conduct a performance audit of each of the following entities:
(a) The school district in this State with the largest number of pupils enrolled;
(b) The school district in this State with the second largest number of pupils enrolled; and
(c) The State Public Charter School Authority.
2. As part of a performance audit conducted pursuant to this section, the Legislative Auditor may evaluate, without limitation:
(a) Compliance with statutory requirements concerning annual reports of accountability, as well as consistency, or lack thereof, in the methodology used for such reporting.
(b) Compliance with state or local laws relating to contracting with outside entities to provide goods or services.
(c) Whether any plans presented by the school district or the State Public Charter School Authority to the Legislature or the Interim Finance Committee, including, without limitation, any subcommittee of the Interim Finance Committee, have been implemented and whether any such plan is achieving or has achieved the desired outcome.
(d) The efficacy of any strategy or program implemented at one or more schools to:
(1) Improve the proficiency of pupils in the subject areas of reading, mathematics, science or writing;
(2) Improve the educational outcomes of pupils who are English learners, at-risk pupils or receiving special education;
(3) Improve the academic performance of pupils enrolled in a Title I school, as defined in NRS 385A.040; or
(4) Increase parental involvement and family and community engagement in public schools.
(e) The efficacy of any strategy or program of recruitment or retention designed to ensure the availability of qualified teachers and other educational personnel and support staff, including, without limitation, mental health professionals.
(f) The efficacy of any strategy or program implemented by a school district or the State Public Charter School Authority to reduce class sizes.
(g) Any other matter which the Legislative Auditor is requested to evaluate by the Interim Finance Committee.
3. The Legislative Auditor, in performing his or her duties pursuant to this section and NRS 218G.605, may exercise his or her professional judgment in determining the scope and manner of work to be conducted and the objectives of each audit.
4. The Legislative Auditor shall, on or before September 1, 2026, and every 4 years thereafter, present to the Legislative Commission a final written report of each audit conducted pursuant to this section during the immediately preceding 4 years.
5. The Legislative Auditor shall present a final written report of each audit conducted pursuant to this section to the Interim Finance Committee, or the appropriate subcommittee of the Interim Finance Committee, as directed by the Chair of the Interim Finance Committee, after the report is presented to the Legislative Commission but in no event later than December 31 of the year in which the final report was presented to the Legislative Commission.
6. As used in this section, "at-risk pupil" has the meaning ascribed to it in NRS 387.1211.
(Added to NRS by 2023, 2776)