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)
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 […]
1. Not later than November 1 of each year, the board of trustees of each school district shall submit to the Superintendent of Public Instruction and the Department of Taxation a report which includes the following information: (a) For each fund within the school district, including, without limitation, the school district’s general fund and any […]
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 […]
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 […]
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 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 […]
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)
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)
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 […]
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 […]
If a county auditor refuses to allow any order of the board of trustees for the payment of school district moneys, in whole or in part, the county auditor shall immediately return such order to the board with a statement of, and his or her reasons for, rejection endorsed on the order. (Added to NRS […]
1. Any travel by trustees of the school district, other than as provided for in NRS 386.290, required for the transaction of official business of the school district shall first be authorized by the board of trustees. When such travel is authorized, trustees of the school district shall receive the travel expenses and per diem […]
1. During each quarter of each school year, the clerk of the board of trustees of a county school district shall cause to be published a list of expenditures of the county school district made during the previous quarter school year. The published list of expenditures shall be in the form prescribed by the Superintendent […]
No action can be maintained against any board of trustees upon any bill not presented for payment to the board of trustees within 6 months of the time when the bill was incurred. [154:32:1956]
