reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 387 - Financial Support of School System › DISCRETIONARY PROGRAM UNITS FOR SPECIAL EDUCATION › Section 387.410 - Application for units; action by State Board of Education

Current through June 11, 2024
1. Except as otherwise provided in this
			 section, a school district must submit its application to the Superintendent
			 before the beginning of the school year. If the Superintendent receives an
			 application after the school year begins, it will be considered if money is
			 available; an allocation made as a result of such an application will be
			 prorated for the balance of the school year.
2. Each application must:
(a) Identify the need for the special
			 education program unit by providing evidence that existing allocations of
			 special education program units are insufficient to satisfy the demand for
			 special education in the school district; and
(b) Describe the program of instruction which
			 will be provided to pupils if the special education program unit is
			 allocated.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › DISCRETIONARY PROGRAM UNITS FOR SPECIAL EDUCATION › Section 387.420 - Expiration of unit

Current through June 11, 2024
A special education program unit awarded pursuant to this
				section and NAC 387.400 and 387.410 expires after 1 year.
Bd. of Education,
				Special Education Reg. § 3, eff. 10-15-81
NRS 385.080
Nevada Administrative Code › Chapter 387 - Financial Support of School System › PHYSICAL CONDITION OF SCHOOL › Section 387.501 - Submission of information relating to physical condition of school

Current through June 11, 2024
On or before August 1 of each year, each school district
				shall:
1. Review the physical
			 condition of each school within the school district; and
2. Submit the information relating to the
			 physical condition of each school to the State Board of Education in the form
			 and manner prescribed by the Superintendent of Public Instruction.
Added to NAC by Bd. of
				Education by R034-99, eff. 11-3-99
NRS 385.080
Nevada Administrative Code › Chapter 387 - Financial Support of School System › FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER SPECIAL PROJECTS › Section 387.540 - Fund to Assist School Districts in Financing Capital Improvements: Submission of application for grant of money

Current through June 11, 2024
A school district that desires to receive a grant of money from
				the Fund to Assist School Districts in Financing Capital Improvements created
				pursuant to
				NRS
				387.333, must submit its application to the
				Director of the Department of Administration on or before September 1 of the
				year immediately preceding the year in which the grant will be awarded.
Added to NAC by Dep't of
				Administration by R149-01, eff. 5-28-2002
NRS
				  387.3335
Nevada Administrative Code › Chapter 387 - Financial Support of School System › FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER SPECIAL PROJECTS › Section 387.550 - Fund to Assist School Districts in Financing Capital Improvements: Determination by Department of Taxation of compliance with criteria for grant of money

Current through June 11, 2024
If the board of trustees of a school district applies to the
				Director of the Department of Administration for a grant of money from the Fund
				to Assist School Districts in Financing Capital Improvements created pursuant
				to NRS
				NRS
				387.333, the Department of Taxation shall
				establish whether:
1. A comparison of
			 the assessed valuation of the taxable property of the county in which the
			 school district is located for each of the immediately preceding 3 years
			 illustrates that the assessed valuation is declining as required pursuant to
			 subsection 1 of NRS NRS
			 NRS
			 387.3335;
2. All resources other than the information
			 required pursuant to subsection 1 that are available to the school district are
			 diminishing as required pursuant to subsection 1 of NRS NRS NRS
			 NRS
			 387.3335; and
3. The combined ad valorem tax rate of the
			 county in which the school district is located is at the limit imposed by NRS
			 NRS NRS
			 NRS
			 361.453 as required by NRS NRS NRS
			 NRS
			 387.3335.
Added to NAC by Tax
				Comm'n by R005-00, eff. 3-2-2001
NRS
				  360.090,
				  387.3335
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.600 - Short title

Current through June 11, 2024
The provisions of NAC 387.600 to 387.780, inclusive, may be
				cited as the Charter School and University School for Profoundly Gifted Pupils
				Budget and Finance Regulations.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.605 - Purposes of Charter School and University School for Profoundly Gifted Pupils Budget and Finance Regulations

Current through June 11, 2024
1. The purposes of
			 NAC 387.600 to 387.780, inclusive, are:
(a)
			 To establish standard methods and procedures for the preparation, presentation,
			 adoption and administration of budgets of all charter schools and university
			 schools for profoundly gifted pupils.
(b) To enable charter schools and university
			 schools for profoundly gifted pupils to make financial plans for programs of
			 both current and capital expenditures and to formulate fiscal policies to
			 accomplish these programs.
(c) To
			 provide for estimation and determination of revenues and
			 expenditures.
(d) To provide for
			 the control of revenues, expenditures and expenses in order to promote prudence
			 and efficiency in the expenditure of public money.
(e) To provide specific methods enabling the
			 public, taxpayers and investors to be apprised of the financial preparations,
			 plans, policies and administration of all charter schools and university
			 schools for profoundly gifted pupils.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.610 - Definitions

Current through June 11, 2024
As used in NAC 387.600 to 387.780, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 387.615 to
				387.685, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.615 - "Accrual basis" defined

Current through June 11, 2024
"Accrual basis" means the basis of accounting under which
				expenditures or expenses are recorded as soon as they result in liabilities for
				benefits received and revenues are recorded when earned, despite the
				possibility that the receipt of the revenue or the payment for the expense may
				take place, in whole or in part, in another accounting period.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.617 - "Anticipated revenue" defined

Current through June 11, 2024
"Anticipated revenue" means the amount of revenue anticipated
				to be collected or accrued during a given period.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.619 - "Appropriation" defined

Current through June 11, 2024
"Appropriation" means an authorization by a governing body to
				make expenditures and to incur obligations for specified purposes.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.622 - "Assets" defined

Current through June 11, 2024
"Assets" means property which:
1. Is owned by a charter school or university
			 school for profoundly gifted pupils; and
2. Has a monetary value.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.625 - "Audit" defined

Current through June 11, 2024
"Audit" means the examination and analysis of financial
				statements, accounting procedures and other evidence made in conformity with
				generally accepted auditing standards in the United States for one or more of
				the following purposes:
1. Determining
			 the propriety and mathematical accuracy of material financial
			 transactions;
2. Ascertaining
			 whether financial transactions have been properly recorded;
3. Ascertaining whether the financial
			 statements prepared from the accounting records fairly present in all material
			 respects the financial position and the results of financial operations and
			 cash flows of the charter schools and university schools for profoundly gifted
			 pupils in accordance with generally accepted accounting principles in the
			 United States and on a basis which is consistent with that of the preceding
			 year;
4. Evaluating internal
			 accounting controls over financial reporting of the handling of the public
			 money and public property;
5.
			 Determining whether the fiscal controls established by law and administrative
			 regulations are being properly applied;
6. Determining whether there is any evidence
			 that fraud or dishonesty has occurred in the handling of funds or
			 property;
7. Determining whether
			 the acquisition, depreciation and disposition of property and equipment are
			 accounted for in accordance with generally accepted accounting principles in
			 the United States; and
8.
			 Determining whether the removal of the uncollectible accounts receivable from
			 the records of a charter school or university school for profoundly gifted
			 pupils is done in accordance with the procedure established by law and
			 administrative regulations.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.628 - "Budget" defined

Current through June 11, 2024
"Budget" means a plan of financial operation embodying an
				estimate of proposed expenditures and expenses for a given period and the
				proposed means of financing them.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.630 - "Budget augmentation" defined

Current through June 11, 2024
"Budget augmentation" is a procedure for increasing
				appropriations of a fund with the express intent of employing previously
				unbudgeted resources of the fund for carrying out the increased
				appropriations.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.633 - "Budget year" defined

Current through June 11, 2024
"Budget year" means the fiscal year for which a budget is being
				prepared.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.637 - "Capital assets" defined

Current through June 11, 2024
"Capital assets" means assets of a long-term character which
				are intended to continue to be held or used such as land, buildings, machinery,
				furniture and other equipment.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.640 - "Contingency account" defined

Current through June 11, 2024
"Contingency account" means an account showing money that has
				been appropriated to provide for unforeseen expenditures or anticipated
				expenditures of an uncertain amount.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.644 - "Department" defined

Current through June 11, 2024
"Department" means the Department of Education.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.647 - "Encumbrances" defined

Current through June 11, 2024
"Encumbrances" means commitments related to unperformed
				contracts for goods or services, the accounting for which is used to ensure
				effective budgetary control and accountability and to promote effective cash
				planning and control. For reporting purposes, encumbrances outstanding at a
				year's end represent the estimated amount of the expenditure ultimately to
				result if the unperformed contracts existing at the year's end are performed.
				Encumbrances outstanding at a year's end do not constitute expenditures or
				liabilities.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.650 - "Expenditure" defined

Current through June 11, 2024
1. "Expenditure"
			 means:
(a) If the accounting records are kept
			 on the modified accrual basis, the cost of goods delivered or services
			 rendered, whether paid or unpaid. Expenditures are recognized in the accounting
			 period in which the fund liability is incurred, if measurable, except for
			 unmatured interest on general long-term liabilities which should be recognized
			 when due.
(b) If accounts are kept
			 on the cash basis, only cash disbursements for the purposes listed in paragraph
			 (a).
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.654 - "Expense" defined

Current through June 11, 2024
"Expense" means any charge incurred, under the accrual basis,
				whether paid or unpaid, for operation, maintenance or interest or any other
				charge which is presumed to provide benefit in the current fiscal
				period.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.657 - "Final budget" defined

Current through June 11, 2024
"Final budget" means the budget which has been adopted by a
				charter school or university school for profoundly gifted pupils and which has
				been determined by the Department to be in compliance with applicable statutes
				and regulations.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.660 - "Fiscal year" defined

Current through June 11, 2024
"Fiscal year" means the 12-month period beginning on the first
				day of July and ending on the last day of June.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.667 - "Liabilities" defined

Current through June 11, 2024
"Liabilities" means, for the purpose of financial reporting,
				debts or other legal obligations arising out of transactions in the past which
				must be liquidated or refunded at some future date.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.670 - "Modified accrual basis" defined

Current through June 11, 2024
"Modified accrual basis" means the basis of accounting under
				which expenditures other than accrued interest on general long-term debt are
				recorded at the time liabilities are incurred and revenues are recorded when
				they become measurable and available to finance expenditures of the fiscal
				period.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.675 - "Reserve" defined

Current through June 11, 2024
"Reserve" means, in accounting and reporting of government
				funds, a portion of the fund equity which is not appropriable for expenditures
				or is segregated by law or contract for a specific future use.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.677 - "Revenue" defined

Current through June 11, 2024
"Revenue" means the gross receipts and receivables of a charter
				school or university school for profoundly gifted pupils derived from all
				sources.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.680 - "State Board" defined

Current through June 11, 2024
"State Board" means the State Board of Education.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.685 - "Tentative budget" defined

Current through June 11, 2024
"Tentative budget" means the budget that is prepared initially,
				published and recorded by each charter school and university school for
				profoundly gifted pupils for an ensuing fiscal year prior to its subsequent
				adoption.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.700 - Preparation and submission of annual capital improvement plan; limitation on amount of expenditures; required contents; reconciliation of capital outlay

Current through June 11, 2024
1. Each charter
			 school and each university school for profoundly gifted pupils shall annually
			 prepare, on a form prescribed by the Department of Taxation for use by local
			 governments, a capital improvement plan for the fiscal year ending on June 30
			 of that year and the ensuing 5 fiscal years.
2. On or before February 1 of each year, each
			 charter school and each university school for profoundly gifted pupils shall
			 submit a copy of the capital improvement plan to:
(a) The Department;
(b) The Director of the Legislative Counsel
			 Bureau; and
(c) If the school is a
			 charter school , the sponsor of the charter school.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.705 - Construction of capital improvement prohibited unless funding included in approved budget

Current through June 11, 2024
A charter school or university school for profoundly gifted
				pupils shall not begin the construction of a capital improvement unless the
				funding for the operation and maintenance of the improvement during the current
				fiscal year, including personnel, is included in an approved budget.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.710 - Annual report concerning capital improvements owned, leased or operated by charter school or university school for profoundly gifted pupils

Current through June 11, 2024
1. In addition to the records and inventory
			 controls established and maintained pursuant to NAC 387.770, the governing body
			 of each charter school and the governing body of each university school for
			 profoundly gifted pupils shall, for each fiscal year, compile a report
			 concerning the capital improvements owned, leased or operated by the charter
			 school or university school for profoundly gifted pupils.
2. The report of the capital improvements
			 required pursuant to subsection 1 must be prepared in such detail as is
			 required by generally accepted accounting principles.
3. The governing body of each charter school
			 and the governing body of each university school for profoundly gifted pupils
			 shall submit, in any format including an electronic format, a copy of the
			 report compiled pursuant to subsection 1 on or before February 1 of the year
			 next succeeding the period to which the report pertains to the
			 Department.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.715 - Contents of budget

Current through June 11, 2024
Each budget of a charter school and each budget of a university
				school for profoundly gifted pupils must include:
1. Detailed estimates of revenues, balances
			 in other funds and other sources of financing for the budget year classified by
			 funds and sources in a manner and on forms prescribed by the Department of
			 Taxation for use by local governments.
2. Detailed estimates of expenditures and
			 other uses of money for the budget year classified in a manner and on forms
			 prescribed by the Department of Taxation for use by local
			 governments.
3. A separate
			 statement of the anticipated expenses relating to activities designed to
			 influence the passage or defeat of any legislation, setting forth each separate
			 category of expenditure that is required to be included in a supplemental
			 report pursuant to subsection 1 of NAC 387.750.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.720 - Tentative budget: Preparation and submission; notice and public hearing

Current through June 11, 2024
1. The person designated by the governing
			 body of a charter school pursuant to NRS
			 NRS
			 386.573 or by the governing body of a
			 university school for profoundly gifted pupils pursuant to NRS NRS
			 NRS
			 392A.085, as applicable, shall prepare or the
			 governing body shall cause to be prepared, on appropriate forms prescribed by
			 the Department of Taxation for the use of local governments, a tentative budget
			 for the ensuing fiscal year.
2. On
			 or before April 15, a tentative budget for the following fiscal year must be
			 submitted to the clerk or the secretary of the governing body of the charter
			 school or university school for profoundly gifted pupils, as applicable, and a
			 copy of the tentative budget must be submitted to the Department of
			 Education.
3. At the time of
			 submission of the tentative budget, the governing body of the charter school or
			 university school for profoundly gifted pupils, as applicable, shall give
			 notice of the time and place of a public hearing on the tentative budget. The
			 notice of the public hearing must state:
(a)
			 The time and place of the public hearing;
(b) That a tentative budget has been prepared
			 in such detail as prescribed by the Department of Education on forms prescribed
			 by the Department of Taxation; and
(c) The places where copies of the tentative
			 budget are on file and available for public inspection.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.725 - Final budget: Adoption and submission

Current through June 11, 2024
1. Not later than
			 June 8 of each year, the governing body of each charter school and the
			 governing body of each university school for profoundly gifted pupils shall, at
			 a public meeting, adopt its final budget for the ensuing fiscal year by the
			 favorable votes of a majority of the members of the governing body.
2. The governing body shall submit copies of
			 the final budget to:
(a) The
			 Department;
(b) The Legislative
			 Counsel Bureau; and
(c) If the
			 school is a charter school, the sponsor of the charter school.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.730 - Final budget: Amounts appropriated for proposed expenditures; limitations

Current through June 11, 2024
1. Upon the adoption of the final budget
			 pursuant to NAC 387.725 or the amendment of the budget pursuant to NAC 387.735,
			 the several amounts stated in it as proposed expenditures are appropriated for
			 the purposes indicated in the budget.
2. No governing body may adopt any budget
			 which appropriates for any fund any amount in excess of the budget resources of
			 that fund.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.735 - Procedures and requirements for augmenting or amending budget

Current through June 11, 2024
1. If anticipated resources actually
			 available during a budget period exceed those estimated, a charter school or
			 university school for profoundly gifted pupils may amend the budget by an
			 augmentation of the appropriations of a fund. If it is desired to augment the
			 appropriations of a fund, the governing body shall, by majority vote of all
			 members of the governing body, adopt a resolution reciting the appropriations
			 to be augmented, and the nature of the unanticipated resources intended to be
			 used for the augmentation at a regular meeting of the body.
2. A budget augmentation becomes effective
			 upon delivery to the Department of an executed copy of the resolution providing
			 therefor.
3. Nothing in NAC 387.600
			 to 387.780, inclusive, precludes the amendment of a budget by increasing the
			 total appropriation for any fiscal year to include a grant-in-aid, gift or
			 bequest to a charter school or university school for profoundly gifted pupils
			 which is required to be used for a specific purpose as a condition of the
			 grant. Acceptance of such a grant and agreement to the terms imposed by the
			 granting agency or person constitutes an appropriation to the purpose
			 specified.
4. Budget appropriations
			 may be transferred between functions, funds or contingency accounts in the
			 following manner, if such a transfer does not increase the total appropriation
			 for any fiscal year and is not in conflict with other statutory provisions:
(a) The person designated to administer the
			 budget for a charter school or university school for profoundly gifted pupils
			 may transfer appropriations within any function.
(b) The person designated to administer the
			 budget may transfer appropriations between functions or programs within a fund,
			 if:
(1) The governing body is advised of the
			 action at the next regular meeting; and
(2) The action is recorded in the official
			 minutes of the meeting.
(c) Upon recommendation of the person
			 designated to administer the budget, the governing body may authorize the
			 transfer of appropriations between funds or from the contingency account, if:
(1) The governing body announces the transfer
			 of appropriations at a regularly scheduled meeting and sets forth the exact
			 amounts to be transferred and the accounts, functions, programs and funds
			 affected;
(2) The governing body
			 sets forth its reasons for the transfer; and
(3) The action is recorded in the official
			 minutes of the meeting.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.740 - Limitation on expenditure of money in excess of amount appropriated; exceptions

Current through June 11, 2024
1. No governing
			 body or member of a governing body of a charter school or university school for
			 profoundly gifted pupils may, during any fiscal year, expend or contract to
			 expend any money or incur any liability, or enter into any contract which by
			 its terms involves the expenditure of money, in excess of the amounts
			 appropriated for that function, other than medium-term obligation repayments
			 and any other long-term contract expressly authorized by law.
2. Without limiting the generality of the
			 exceptions contained in subsection 1, the provisions of this section
			 specifically do not apply to:
(a) Contracts
			 between a charter school or university school for profoundly gifted pupils and
			 any person for the construction or completion of capital projects, money for
			 which has been or will be provided by the proceeds of medium-term obligations
			 or an installment-purchase agreement and that are entered into by the charter
			 school or university school for profoundly gifted pupils after:
(1) Any approvals by any other governmental
			 entity required to be obtained before the medium-term obligations or
			 installment-purchase agreement can be issued have been obtained; and
(2) The ordinance or resolution that
			 specifies each of the terms of the medium-term obligations or
			 installment-purchase agreement has been adopted.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.750 - Reporting of expenditures of charter school or university school for profoundly gifted pupils for lobbying activities; filing with Department

Current through June 11, 2024
1. In each year in which the Legislature
			 convenes, a charter school or university school for profoundly gifted pupils
			 which expends more than $6,000 on activities designed to influence the passage
			 or defeat of any legislation shall file with the Department within 60 days
			 after the adjournment sine die of the legislative session a report supplemental
			 to its final budget which includes separate items for expenses relating to that
			 activity, including, without limitation:
(a)
			 Transportation.
(b) The amount of
			 money spent on:
(1) The lodging and meals of
			 its officers, lobbyists and employees;
(2) The salary or wages paid to its officers
			 and employees; and
(3) Compensation
			 paid to any lobbyists, to the extent that such information does not duplicate
			 the information required pursuant to subparagraphs (1) and (2).
(c) The amount of money spent on
			 entertainment, gifts or other expenses which are required to be reported
			 pursuant to chapter 218H of NRS.
(d) The amount of money spent in Carson City
			 on supplies, equipment and facilities and other personnel and services needed
			 to support the activity.
(e) An
			 identification of the fund, account or other source against which the expenses
			 were charged.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.753 - Creation of organization to raise money on behalf of charter school

Current through June 11, 2024
1. A committee to form a charter school may
			 create an organization to raise money on behalf of the charter school proposed
			 by the committee. Such an organization must be recognized as exempt under
			 section 501(c)(3) of the Internal Revenue Code,
			 26 U.S.C. §
									501(c)(3), organized for the
			 sole purpose of benefiting the charter school proposed by the committee and
			 have directors and officers who are:
(a)
			 Identical to the membership of the committee to form a charter school;
			 or
(b) Not also members of the
			 committee to form a charter school.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.755 - Establishment of contingency account authorized; limit on appropriations; expenditures from account

Current through June 11, 2024
A contingency account may be established in any governmental
				fund. The maximum amount which may be appropriated for such a contingency
				account is 3 percent of the money otherwise appropriated to the fund, exclusive
				of any amounts to be transferred to other funds. No expenditure may be made
				directly from such a contingency account, except as a transfer to the
				appropriate account, and then only in accordance with the procedure established
				in NAC 387.735.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.760 - Establishment of petty cash, imprest or revolving accounts authorized; payments from accounts; reimbursement of accounts

Current through June 11, 2024
1. The
			 governing body of any charter school or university school for profoundly gifted
			 pupils may, by resolution, establish one or more petty cash accounts, imprest
			 accounts or revolving accounts in a bank or credit union to assist in the
			 administration of any activities in which the charter school or university
			 school for profoundly gifted pupils is authorized by law to engage.
2. A resolution establishing any petty cash
			 account, imprest account or revolving account in a bank or credit union must,
			 in detail, set forth the following:
(a) The
			 object and purpose of the account.
(b) The source of money to be used to
			 establish and maintain the account.
(c) The method of controlling expenditures
			 from the account.
(d) The maximum
			 dollar amount of any single expenditure.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.765 - Compliance with accounting principles; use of chart of accounts; maintenance of money in banks, credit unions or savings and loan associations

Current through June 11, 2024
A charter school or university school for profoundly gifted
				pupils shall:
1. Comply with generally
			 accepted accounting principles.
2.
			 Use the chart of accounts prescribed by the Department.
3. Maintain all money received by the charter
			 school or university school for profoundly gifted pupils from this State and
			 from the board of trustees of a school district in:
(a) A bank in this State whose deposits are
			 insured by the Federal Deposit Insurance Corporation;
(b) A credit union in this State whose
			 deposits are insured by the National Credit Union Share Insurance Fund or by a
			 private insurer approved pursuant to NRS NRS
			 NRS
			 678.755; or
(c) A savings and loan association in this
			 State whose deposits, if made by the State, a charter school or a university
			 school for profoundly gifted pupils or an agency of either, are insured by the
			 Federal Deposit Insurance Corporation, or the legal successor of the Federal
			 Deposit Insurance Corporation.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.770 - Establishment of property and equipment records; inventory controls

Current through June 11, 2024
1. The governing body of each charter school
			 and the governing body of each university school for profoundly gifted pupils
			 shall:
(a) Cause to be established and
			 maintained adequate property and equipment records and, where appropriate,
			 adequate inventory controls. Each charter school and each university school for
			 profoundly gifted pupils shall establish such records and controls within 1
			 year after its creation unless the Department grants an extension of
			 time.
(b) Require that all such
			 property, equipment and inventory records clearly indicate specific
			 ownership.
(c) Designate, by entry
			 in the minutes of the governing body, the officer, employee or officers or
			 employees responsible for the maintenance of property and equipment records
			 and, where appropriate, inventory records, and notify the Department of such
			 designation.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.773 - Department to issue Nevada Charter School Audit Guide

Current through June 11, 2024
The Department, in consultation with the sponsors of charter
				schools, will issue a Nevada Charter School Audit Guide which recommends the
				standards for an annual audit of a charter school pursuant to NAC
				387.775. The standards must be
				based upon the best practices of sponsor entities nationally, including,
				without limitation, treating any foundation or other nonprofit corporation
				formed exclusively to benefit a charter school as a component unit of the
				charter school for the purposes of the audit.
Added to NAC by
				Dep't of Education by R131-16, eff. 12/19/2017
NRS 388A.105,
				  388A.110
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.775 - Annual audits

Current through June 11, 2024
1. The governing
			 body of a charter school or university school for profoundly gifted pupils
			 shall cause the charter school or university school for profoundly gifted
			 pupils to be audited on an annual basis.
2. All audits must be performed by:
(a) A public accountant certified or
			 registered; or
(b) A partnership or
			 professional corporation registered, pursuant to the provisions of chapter 628
			 of NRS.
Nevada Administrative Code › Chapter 387 - Financial Support of School System › CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS › Section 387.780 - Review of annual audit by Department; plan of correction for violations; hearing

Current through June 11, 2024
1. The Department
			 shall review the annual audit of each charter school and each university school
			 for profoundly gifted pupils to determine whether it complies with the
			 applicable statutes and regulations governing charter schools and university
			 schools for profoundly gifted pupils. Any independent auditor's report, whether
			 upon financial position and results of operations or upon internal financial
			 controls, which the Department believes may not comply with those regulations
			 must be referred by the Department to the Nevada State Board of Accountancy for
			 investigation and such action in respect to the issuing accountant as the Board
			 may find appropriate in the circumstances.
2. In its review of the annual audits
			 submitted, the Department shall identify all violations of statute and
			 regulation reported therein. Within 60 days after the delivery of the annual
			 audit to the charter school or university school for profoundly gifted pupils,
			 the governing body shall advise the Department what action has been taken to
			 prevent recurrence of each violation of law or regulation or to correct each
			 continuing violation. The Department shall evaluate the plan of correction
			 proposed by the charter school or university school for profoundly gifted
			 pupils and, if the plan is satisfactory, shall so advise the governing body. If
			 the plan is not satisfactory, the Department shall advise the governing body
			 that it deems the plan inadequate and propose an alternative plan. Within 30
			 days thereafter, the governing body shall report its assent to the Department's
			 plan or request a hearing before the State Board. The hearing must be held at
			 the next meeting of the State Board, but must not be held more than 90 days
			 after such a request is received. The determination of the State Board is
			 final.
3. If the governing body
			 fails to submit a proposed plan of correction pursuant to subsection 2, or if
			 the Superintendent of Public Instruction determines that the plan established
			 is not being complied with, the Superintendent must, through the Office of the
			 Attorney General, seek a writ from a court of competent jurisdiction to compel
			 compliance.
Added to NAC by Bd. of
				Education by R026-09, eff. 10-27-2009
NRS
				  386.540,
				  392A.060
Nevada Administrative Code › Chapter 388 - System of Public Instruction › Section 388.Sec. 1 - NEW

Current through June 11, 2024
1. If a child who is in the custody of an
		  agency which provides child welfare services is enrolled in a school district
		  or charter school when he or she is admitted to a psychiatric hospital or a
		  facility which provides residential treatment for mental illness pursuant to
		  NRS
		  432B.6076, the school district or charter
		  school shall not terminate the enrollment of the child.
2. If a child who is in the custody of an
		  agency which provides child welfare services located in a county whose
		  population is 100,000 or more is not enrolled in a school district or charter
		  school when he or she is admitted to a psychiatric hospital or a facility which
		  provides residential treatment for mental illness pursuant to
		  NRS
		  432B.6076, the school district of the county
		  must enroll the child upon the request of the agency which provides child
		  welfare services.
3. If a child who
		  is in the custody of an agency which provides child welfare services located in
		  a county whose population is less than 100,000 is not enrolled in a school
		  district or charter school when he or she is admitted to a psychiatric hospital
		  or a facility which provides residential treatment for mental illness pursuant
		  to NRS
		  432B.6076, any school district in this State
		  must enroll the child upon the request of the agency which provides child
		  welfare services.
4. If a child who
		  is a pupil with a disability and is in the custody of an agency which provides
		  child welfare services is admitted to a psychiatric hospital or a facility
		  which provides residential treatment for mental illness pursuant to
		  NRS
		  432B.6076, the school district or charter
		  school in which the child is enrolled pursuant to this section is deemed to be
		  the local educational agency for the child for the purposes of:
(a) The Individuals with Disabilities
		  Education Act, 20 U.S.C.
		  §§
									1400 et seq., and any
		  regulations adopted thereto; and
(b)
								NRS
		  388.417 to
		  388.5243, inclusive, and any
		  regulations adopted pursuant thereto.
Nevada Administrative Code › Chapter 388 - System of Public Instruction › Section 388.Sec. 1.1 - NEW

Current through June 11, 2024
1. Except as otherwise provided in subsection
		  2, an assessment of the development of a pupil across early learning domains
		  must be administered to each incoming kindergarten pupil not earlier than 15
		  calendar days before nor later than 45 school days after the beginning of the
		  school year.
2. An assessment is
		  not required to be administered pursuant to subsection 1 to a pupil who enrolls
		  in kindergarten more than 45 school days after the beginning of the school
		  year.
3. The score of each
		  assessment administered pursuant to subsection 1 must be submitted to the
		  Department through a data entry system designated by the Department not later
		  than 90 school days after the beginning of the school year.
Added
			 to NAC by Bd. of Education by
			 R067-22A,
			 eff. 2/13/2023
NRS
				388.157
Nevada Administrative Code › Chapter 388 - System of Public Instruction › Section 388.Sec. 1.2 - NEW

Current through June 11, 2024
1. The governing body of each school, in
		  consultation with the administrator of the school, shall provide for the
		  restorative discipline of pupils. The governing body and administrator shall:
(a) Provide for the restorative discipline of
		  pupils in a manner that:
(1) Considers the
		  unique strengths of pupils and their families, the leadership and staff of the
		  school and the community in which the school is located;
(2) Is culturally responsive and
		  trauma-informed;
(3) Serves to
		  eliminate any disparate or discriminatory impacts of disciplining pupils,
		  including, without limitation, impacts based on the actual or perceived race,
		  color, national origin, ancestry, religion, gender identity or expression,
		  sexual orientation, physical or mental disability, sex or any other
		  distinguishing characteristic or background of a pupil;
(4) Supports effective and transparent
		  communication with pupils and the parents or guardians of pupils;
(5) Regularly and intentionally collaborates
		  with pupils; and
(6) Incorporates
		  the philosophy, methods and practices identified in nationally accepted models
		  of best practice for restorative discipline in schools.