[Rev. 11/21/2013 4:20:22 PM--2013]

[NAC-387 Revised Date: 3-12]

CHAPTER 387 - FINANCIAL SUPPORT OF SCHOOL SYSTEM

PROCEDURES FOR SCHOOL ACCOUNTING

General Provisions

387.010            Definitions.

387.012            “Alternative program” defined.

387.013            “Attendance” defined.

387.015            “Average daily attendance” defined.

387.030            “Class record book” defined.

387.041            “Contingent day” defined.

387.045            “Date of enrollment” defined.

387.046            “Department” defined.

387.048            “Dropout” defined.

387.050            “Enrolled pupil” defined.

387.057            “Individualized education program” defined.

387.058            “Instructional program” defined.

387.063            “Pupil with a disability” defined.

387.065            “Reenrollment” defined.

387.080            “School calendar” defined.

387.085            “School day in session” defined.

387.100            “School month” defined.

387.105            “Short school day in session” defined.

387.107            “Special education” defined.

387.111            “Ungraded pupil” defined.

387.113            “Unweighted count of enrollment” defined.

387.115            “Weighted count of enrollment” defined.

387.117            “Withdrawal” defined.

387.118            Charter school: Duty to comply with provisions of this chapter.

387.119            Uniform system of accounting; financial reports.

School Schedules and School Days in Session

387.120            School calendar: Submission; contents.

387.125            Program of instruction based on alternative schedule.

387.131            School day in session.

387.140            Short school day in session.

387.145            Short school day in session counted as school day in session for limited purpose.

387.151            Emergency closing as day in session.

387.153            End of school year.

Enrollment and Attendance of Pupils

387.163            Legend of symbols and system of recording enrollment and attendance.

387.165            Class record book: Required information.

387.171            Master register of enrollment and attendance: Required information; maintenance on computerized system.

387.175            Maintenance of records of enrollment and attendance.

387.185            Recording attendance.

387.190            Adult high school program.

387.193            Pupil enrolled in program of distance education.

387.195            Pupil placed for independent study.

387.197            Child detained in detention home or alternative program.

387.200            Enrollment in one school; transfer or withdrawal; effective date of withdrawal.

387.215            Reason for withdrawal of pupil.

387.220            Record of withdrawal for unexplained absence.

Reports and Counts of Pupils

387.280            Reports of enrollment and attendance.

387.281            Report on number of dropouts.

387.283            Pupil placed in detention home or alternative program.

387.286            Pupil receiving individual instruction at home or in medical facility.

387.291            Pupil receiving group instruction in medical facility.

387.293            Pupil instructed through correspondence by licensed teacher.

387.294            Pupil enrolled in program of distance education.

387.296            Pupil with disability.

387.301            Pupils receiving special education.

387.306            Pupil in program which combines work and study.

387.310            Nonresident pupils.

387.320            Pupil who attends school in another state or country.

387.330            Adult high school program: Standards; enrollment and attendance; allocation of money by Department.

387.345            Count of pupils for purposes of calculating basic support.

387.350            Count of enrollment.

387.355            Ungraded pupils.

DISCRETIONARY PROGRAM UNITS FOR SPECIAL EDUCATION

387.400            Availability of special education program units to school districts.

387.410            Application for units; action by State Board of Education.

387.420            Expiration of unit.

PHYSICAL CONDITION OF SCHOOL

387.501            Submission of information relating to physical condition of school.

FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER SPECIAL PROJECTS

387.540            Fund to Assist School Districts in Financing Capital Improvements: Submission of application for grant of money.

387.550            Fund to Assist School Districts in Financing Capital Improvements: Determination by Department of Taxation of compliance with criteria for grant of money.

CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS

387.600            Short title.

387.605            Purposes of Charter School and University School for Profoundly Gifted Pupils Budget and Finance Regulations.

387.610            Definitions.

387.615            “Accrual basis” defined.

387.617            “Anticipated revenue” defined.

387.619            “Appropriation” defined.

387.622            “Assets” defined.

387.625            “Audit” defined.

387.628            “Budget” defined.

387.630            “Budget augmentation” defined.

387.633            “Budget year” defined.

387.637            “Capital assets” defined.

387.640            “Contingency account” defined.

387.644            “Department” defined.

387.647            “Encumbrances” defined.

387.650            “Expenditure” defined.

387.654            “Expense” defined.

387.657            “Final budget” defined.

387.660            “Fiscal year” defined.

387.667            “Liabilities” defined.

387.670            “Modified accrual basis” defined.

387.675            “Reserve” defined.

387.677            “Revenue” defined.

387.680            “State Board” defined.

387.685            “Tentative budget” defined.

387.700            Preparation and submission of annual capital improvement plan; limitation on amount of expenditures; required contents; reconciliation of capital outlay.

387.705            Construction of capital improvement prohibited unless funding included in approved budget.

387.710            Annual report concerning capital improvements owned, leased or operated by charter school or university school for profoundly gifted pupils.

387.715            Contents of budget.

387.720            Tentative budget: Preparation and submission; notice and public hearing.

387.725            Final budget: Adoption and submission.

387.730            Final budget: Amounts appropriated for proposed expenditures; limitations.

387.735            Procedures and requirements for augmenting or amending budget.

387.740            Limitation on expenditure of money in excess of amount appropriated; exceptions.

387.750            Reporting of expenditures of charter school or university school for profoundly gifted pupils for lobbying activities; filing with Department.

387.755            Establishment of contingency account authorized; limit on appropriations; expenditures from account.

387.760            Establishment of petty cash, imprest or revolving accounts authorized; payments from accounts; reimbursement of accounts.

387.765            Compliance with accounting principles; use of chart of accounts; maintenance of money in banks, credit unions or savings and loan associations.

387.770            Establishment of property and equipment records; inventory controls.

387.775            Annual audits.

387.780            Review of annual audit by Department; plan of correction for violations; hearing.

 

PROCEDURES FOR SCHOOL ACCOUNTING

General Provisions

      NAC 387.010  Definitions. (NRS 385.080)  As used in NAC 387.010 to 387.355, inclusive, unless the context otherwise requires, the words and terms defined in NAC 387.012 to 387.117, inclusive, have the meanings ascribed to them in those sections.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; 5-19-88; R033-99, 11-3-99; R007-02, 4-5-2002; R043-04, 7-16-2004)

      NAC 387.012  “Alternative program” defined. (NRS 385.080)  “Alternative program” has the meaning ascribed to it in NAC 388.500.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 11-14-94; R033-99, 11-3-99; R134-07, 6-17-2008)

      NAC 387.013  “Attendance” defined. (NRS 385.080)  “Attendance” means the presence of a pupil at school on a day when school is in session.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.015  “Average daily attendance” defined. (NRS 385.080)  “Average daily attendance” means the total number of pupils attending a particular school each day during a period of reporting divided by the number of days school is in session during that period.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.030  “Class record book” defined. (NRS 385.080)  “Class record book” means the document or electronic database maintained by a teacher in which the names of pupils admitted to his or her class are entered.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 6-23-86; R033-99, 11-3-99)

      NAC 387.041  “Contingent day” defined. (NRS 385.080)  “Contingent day” means a day specifically designated by the school district to be used as a school day if school cannot be conducted on a regularly scheduled school day.

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86)

      NAC 387.045  “Date of enrollment” defined. (NRS 385.080)  “Date of enrollment” means the first day a pupil is enrolled and scheduled to attend a particular school.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.046  “Department” defined. (NRS 385.080)  “Department” means the Department of Education.

     (Added to NAC by Bd. of Education by R033-99, eff. 11-3-99)

      NAC 387.048  “Dropout” defined. (NRS 385.080)  “Dropout” means any pupil who withdrew during the previous school year for any reason specified in subsection 3 of NAC 387.215.

     (Added to NAC by Bd. of Education, eff. 5-19-88; A by R033-99, 11-3-99; R019-09, 10-27-2009)

      NAC 387.050  “Enrolled pupil” defined. (NRS 385.080)  “Enrolled pupil” means a pupil who has been admitted to a public school to attend a schedule of classes and who has been in attendance in a classroom for at least 1 day.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99)

      NAC 387.057  “Individualized education program” defined. (NRS 385.080)  “Individualized education program” has the meaning ascribed to it in 20 U.S.C. § 1414(d)(1)(A).

     (Added to NAC by Bd. of Education by R033-99, eff. 11-3-99)

      NAC 387.058  “Instructional program” defined. (NRS 385.080)  “Instructional program” means a program designed to enable a pupil to earn a standard high school diploma, an adult standard diploma, an adjusted diploma or a certificate of attendance in lieu of a high school diploma.

     (Added to NAC by Bd. of Education, eff. 5-19-88; A 11-14-94)

      NAC 387.063  “Pupil with a disability” defined. (NRS 385.080)  “Pupil with a disability” has the meaning ascribed to it in NRS 388.440.

     (Added to NAC by Bd. of Education, eff. 6-23-86)—(Substituted in revision for NAC 387.055)

      NAC 387.065  “Reenrollment” defined. (NRS 385.080)  “Reenrollment” means the enrollment of a pupil in a public school in this State in accordance with an approved legend of symbols and system of recording after the pupil has previously been enrolled in the same school during the current school year.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.080  “School calendar” defined. (NRS 385.080)  “School calendar” means a calendar showing all:

     1.  Days which are planned for school to be in session, including contingent days;

     2.  Days for organized teachers’ conferences for professional development; and

     3.  Holidays on which school is required to be closed.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86)

      NAC 387.085  “School day in session” defined. (NRS 385.080)  “School day in session” means any day in which pupils enrolled in a school are scheduled to be engaged in registration, classes, other instructional activities or testing during the required minimum daily period for each grade or department.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.100  “School month” defined. (NRS 385.080)  “School month” means one of the 10 divisions of a school year.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86)

      NAC 387.105  “Short school day in session” defined. (NRS 385.080)  “Short school day in session” means any day in which pupils enrolled in a school are scheduled to be engaged in registration, classes, other instructional activities or testing and are in attendance for two-thirds of a full school day in session in their respective grades and departments.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 11-14-94)

      NAC 387.107  “Special education” defined. (NRS 385.080)  “Special education” means a special course of instruction for a pupil with a disability whose condition and age are within the limits prescribed by NRS 388.440 to 388.520, inclusive.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

 

      NAC 387.111  “Ungraded pupil” defined. (NRS 385.080)  “Ungraded pupil” means a pupil who is enrolled in a preschool program or nongraded class in a school for special education or who cannot be assigned to a particular grade because of the nature of his or her condition.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.113  “Unweighted count of enrollment” defined. (NRS 385.080)  “Unweighted count of enrollment” means the number of pupils enrolled in and attending programs of instruction of a school district at a specified date during the school year.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.115  “Weighted count of enrollment” defined. (NRS 385.080)  “Weighted count of enrollment” means the unweighted count of enrollment except that the number of pupils in kindergarten and pupils who are 3, 4 and 5 years of age who are not enrolled in kindergarten but are receiving special educational services pursuant to NRS 388.475 must be stated as six-tenths of the unweighted count of enrollment.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.117  “Withdrawal” defined. (NRS 385.080)  “Withdrawal” means the removal of a pupil from the instructional program of a school before the completion of the program so that the pupil is no longer considered enrolled at that school.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 5-19-88; R033-99, 11-3-99)

      NAC 387.118  Charter school: Duty to comply with provisions of this chapter. (NRS 385.080)  A charter school shall comply with the applicable provisions of this chapter.

     (Added to NAC by Bd. of Education by R033-99, eff. 11-3-99)

      NAC 387.119  Uniform system of accounting; financial reports. (NRS 385.080)

     1.  To ensure a uniform system of accounting, each school district shall use the Nevada Financial Accounting Handbook for Local Education Agencies.

     2.  Each school district shall provide to the Department financial reports that attribute expenditures to each school or cost center within the school district in a format prescribed by the Department.

     3.  As used in this section, “cost center” means an account to which costs are recorded for services that benefit the school district as a whole and are not directly attributable to a particular school.

     (Added to NAC by Bd. of Education by R033-99, eff. 11-3-99)

School Schedules and School Days in Session

      NAC 387.120  School calendar: Submission; contents. (NRS 385.080, 386.540, 386.550, 387.123, 388.090)

     1.  Before May 1 of each year, each school district shall submit a copy of its school calendar for the approaching school year to the Department. If one calendar does not apply to all its schools, the district shall submit as many calendars as are necessary for application to all its schools. If a charter school submits a school calendar pursuant to this subsection, the charter school shall, upon the request of the sponsor of the charter school or a school district in which a pupil enrolled in the charter school resides, provide a copy of the school calendar to the requester.

     2.  Except as otherwise provided in subsection 5 and except for a school calendar that accompanies an alternative schedule approved pursuant to NAC 387.125, a school calendar must contain at least 180 school days in session. This period must be divided into 10 school months which contain not more than 20 potential school days per month. The first day of the first school month is the first day of attendance by pupils.

     3.  In addition to the required number of school days in session, at least 3 days must be specifically designated by the school district as contingent days to be used as school days in session if:

     (a) At least 75 percent of the schools in the district are rendered inaccessible or unusable by inclement weather, uncontrollable circumstances or an accident; or

     (b) The Governor declares a legal holiday not anticipated in the original school calendar.

Ê If a substantial majority of the schools within a school district are closed because of any of these conditions, all of the contingent days must be used before the school district applies for an emergency closing.

     4.  Any day for an organized teachers’ conference for professional development convened by the board of trustees of a school district may be included in the number of school days in session required in subsection 2 with the prior approval of the Superintendent of Public Instruction. A day for an organized teachers’ conference may also be declared by the Superintendent of Public Instruction. Not more than 5 days for teachers’ conferences may be convened by a school district in any school year.

     5.  A school calendar for an adult high school program, an alternative program, a program of distance education or a program of instruction in a detention home must contain at least 180 school days in session unless the school district or governing body of the charter school, as applicable, obtains the written approval of the Superintendent of Public Instruction for a program that demonstrates progress or completion by pupils in a curriculum which is equivalent to the regular school curriculum. The approval of an adult high school program pursuant to NAC 387.190, an alternative program pursuant to NRS 388.537 or a program of distance education pursuant to NAC 388.830 shall be deemed written approval by the Superintendent pursuant to this subsection if the approved program demonstrates progress or completion by pupils in a curriculum that is equivalent to the regular school curriculum. For purposes of this subsection, demonstrated competency in curriculum that meets the state standards may be considered equivalent to the regular school curriculum.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99; A by Dep’t of Education by R024-01, 11-1-2001; A by Bd. of Education by R006-02, 4-5-2002; R043-04, 7-16-2004; R137-05, 10-31-2005; R134-07, 6-17-2008)

      NAC 387.125  Program of instruction based on alternative schedule. (NRS 385.080, 388.090)

     1.  On or before May 1, the board of trustees of a school district in a county whose population is less than 100,000 that wishes to offer a program of instruction based on an alternative schedule pursuant to subsection 2 of NRS 388.090 shall submit to the Superintendent of Public Instruction an application and a copy of its proposed school calendar for the next school year.

     2.  On or before May 1, the board of trustees of a school district in a county whose population is 100,000 or more that wishes to offer a program of instruction based on an alternative schedule pursuant to subsection 2 of NRS 388.090 shall:

     (a) Submit to the Superintendent of Public Instruction an application and a copy of its proposed school calendar for the next school year; and

     (b) Demonstrate to the satisfaction of the Superintendent of Public Instruction that the proposed alternative schedule will apply only to a:

          (1) Rural portion of the county that is located in a rural geographic area which has its own identity and which is distinct and physically distant from the center of the major community in the county; or

          (2) Remote portion of the county that is located in a remote and isolated geographic area which has its own identity and which is distinct and physically distant from the center of the major community in the county.

     3.  A school district may not offer a program of instruction based on an alternative schedule pursuant to subsection 2 of NRS 388.090 without the approval of the Superintendent of Public Instruction.

     4.  On or before December 31 following the end of a school year in which the school district operated under an alternative schedule approved pursuant to this section, the board of trustees of the school district shall submit to the Superintendent of Public Instruction a written report in a form prescribed by the Department. Such a report must include:

     (a) A description of the alternative schedule; and

     (b) An evaluation of the effect of the alternative schedule on the pupils, parents and legal guardians and the community.

     (Added to NAC by Bd. of Education by R043-04, eff. 7-16-2004)

      NAC 387.131  School day in session. (NRS 385.080, 387.123)

     1.  Except as otherwise provided in this section and except for an alternative schedule approved pursuant to NAC 387.125, a school day in session must consist of the following minimum daily periods for each grade, including recess and time between activities, but not including the time allowed for lunch:

 

Grade

                                     Period

 

 

Kindergarten

120 minutes

1 and 2

240 minutes

3 through 6

300 minutes

7 through 12

330 minutes

 

     2.  The minimum daily period for a program of special education is identical to the period for a regular grade unless an exception is permitted by a pupil’s individualized education program.

     3.  The minimum daily period for an adult high school program, an alternative program, a program of distance education, a program of independent study or a program of instruction in a detention home is identical to the period for a regular grade unless the school district:

     (a) Exercises its option pursuant to subsection 4 of NAC 387.140; or

     (b) Obtains the written approval of the Superintendent of Public Instruction for a program that demonstrates progress or completion by pupils in a curriculum that is equivalent to the regular school curriculum. The approval of an adult high school program pursuant to NAC 387.190, an alternative program pursuant to NRS 388.537 or a program of distance education pursuant to NAC 388.830 shall be deemed written approval by the Superintendent pursuant to this paragraph if the approved program demonstrates progress or completion by pupils in a curriculum that is equivalent to the regular school curriculum. For purposes of this paragraph, competency in curriculum that meets the state standards may be considered equivalent to the regular school curriculum.

     4.  A day on which school is dismissed for pupils to attend, or to be transported to, extracurricular activities may not be counted as a school day in session unless every pupil for whom school is dismissed is directly participating in the activity in a manner other than as a spectator.

     5.  Upon approval of the Superintendent of Public Instruction, any day on which pupils in kindergarten are assessed for instructional purposes may be counted as a school day in session.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 11-14-94; R033-99, 11-3-99; R029-01, 11-1-2001; R043-04, 7-16-2004; R134-07, 6-17-2008)

      NAC 387.140  Short school day in session. (NRS 385.080, 387.123)

     1.  The Superintendent of Public Instruction may authorize a school district to conduct short school days in session on a continuing basis for up to 1 school year when facilities or conditions so require. To obtain the permission of the Superintendent of Public Instruction, a school district must submit an application in advance, describing the circumstances which necessitate short school days in session as well as its plans to alleviate those circumstances. The application must include an estimation of the time needed to restore regular school days in session.

     2.  The board of trustees of a school district may, for each school year:

     (a) Schedule up to 5 short school days in session per school; or

     (b) Delegate, in writing, to the superintendent of schools of the school district the authority to schedule the 5 short school days in session permitted pursuant to paragraph (a).

Ê Upon written request from the board of trustees of a school district, the Superintendent of Public Instruction may authorize the scheduling of more than 5 short school days in session when special circumstances so require.

     3.  The board of trustees of a school district may submit to the Department a district-wide policy for the approval of short school days in session. The policy must:

     (a) Include a process for determining approval of a short school day in session that is requested by a school within the school district;

     (b) Include a process for recording a short school day in session; and

     (c) Be applied consistently throughout the school district.

Ê Upon review, the Department may make revisions to the policy. If a policy has been approved by the Department for a school district, the school district may approve a short school day in session for a school in accordance with the policy.

     4.  Upon the written approval of the Superintendent of Public Instruction, a school district may schedule short school days in session on a continuing basis for pupils who are receiving instruction in an alternative program or receiving instruction in a detention home. If a plan for an alternative program is approved pursuant to NRS 388.537 and the plan contains a schedule which includes short school days in session, the approved plan shall be deemed written approval by the Superintendent for purposes of this subsection.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; 11-14-94; R033-99, 11-3-99; R137-05, 10-31-2005; R134-07, 6-17-2008)

      NAC 387.145  Short school day in session counted as school day in session for limited purpose. (NRS 385.080, 387.123)  A short school day in session may be counted as a school day in session only for meeting the required number of school days in session for a school calendar.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.151  Emergency closing as day in session. (NRS 385.080, 387.123, 388.090)

     1.  If there is an emergency which necessitates the closing of a particular school for a day because of inclement weather, uncontrollable circumstances or an accident, the day may be counted as a school day in session for that school if the Superintendent of Public Instruction finds that it is justified by the emergency. All requests for such approval must be submitted in writing to the Superintendent of Public Instruction.

     2.  If the closing of all schools in a school district is necessary under the conditions specified in subsection 1 and the duration of the closing exceeds the number of required contingent days, the Superintendent of Public Instruction may permit any additional day to be counted as a school day in session.

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86)

      NAC 387.153  End of school year. (NRS 385.080, 387.123, 388.080)  The school year must end not later than June 30 of any year, except with the approval of the Superintendent of Public Instruction.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

 

 

Enrollment and Attendance of Pupils

      NAC 387.163  Legend of symbols and system of recording enrollment and attendance. (NRS 385.080, 387.123)

      1.  Each school district shall submit to the Superintendent of Public Instruction for approval a:

     (a) Legend of symbols to be used throughout the district to record daily attendance, including attendance for partial days, and to record the status of each pupil, including, without limitation, the enrollment, reenrollment, transfer and withdrawal of each pupil, if applicable.

     (b) System of recording attendance, enrollment, reenrollment and withdrawal.

Ê A school district may obtain approval for more than one legend of symbols and more than one system of recording.

     2.  A system of recording must include the internal controls established for the system, including, without limitation, the name and title of each person who is authorized to make entries into the system.

     3.  Any change in the symbols or system of recording used by a school district must be submitted to the Superintendent of Public Instruction for approval. A school district shall not use or authorize the use of a revised legend of symbols or system of recording until the Superintendent of Public Instruction has approved the revision.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.165  Class record book: Required information. (NRS 385.080, 387.123)  The class record book is the original and official document or record that establishes proof of reported information for a pupil. The class record book must contain the following information for each pupil:

     1.  The name of the pupil.

     2.  The grade and any applicable special category to which the pupil is assigned.

     3.  The pupil’s record of daily attendance.

     4.  The grade earned by the pupil for each period of grading and the final grade earned for the class.

     5.  The dates of enrollment, reenrollment and withdrawal of the pupil from the school or class, if applicable.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.171  Master register of enrollment and attendance: Required information; maintenance on computerized system. (NRS 385.080, 387.123, 388.874)  Each school or school district shall maintain a master register of enrollment and attendance containing the following information for each pupil:

     1.  The name of the pupil.

     2.  The date of birth of the pupil.

     3.  The school in which the pupil is enrolled.

     4.  The grade or ungraded category of educational service to which the pupil is admitted.

     5.  The dates, if applicable, of enrollment and reenrollment.

     6.  The date of withdrawal, if applicable, and the reason for the withdrawal, as described in NAC 387.215.

     7.  The pupil’s record of daily attendance.

     8.  The gender of the pupil.

     9.  If the pupil is enrolled in a program of distance education, the information required by subsection 3 of NAC 387.193.

     10.  The ethnic group or race to which the pupil belongs, according to the following designations:

     (a) American Indian/Alaskan Native;

     (b) Asian or Pacific Islander;

     (c) Black;

     (d) Hispanic; or

     (e) White.

Ê The master register of enrollment and attendance may be maintained on an electronic database or other computerized system if the school district obtains the approval of the Superintendent of Public Instruction.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 5-19-88; R033-99, 11-3-99; R007-02, 4-5-2002; R016-11, 10-26-2011)

      NAC 387.175  Maintenance of records of enrollment and attendance. (NRS 385.080, 387.123)

     1.  Each master register of enrollment and attendance and any supporting documents must be maintained and be available for inspection by the Department at any time during the school year and for 5 years after the last day of the school year. A printout of the master register at the end of each school month satisfies the requirements of this subsection if the printout is maintained for 5 years after the last day of the school year.

     2.  Each class record book must be maintained and be available for inspection by the Department at any time during the school year and for 2 years after the last day of that school year. A printout of the class record book at the end of each school month satisfies the requirements of this subsection if the printout is maintained for 2 years after the last day of the school year.

     3.  At the close of each school year, each officer who is responsible for maintaining the school’s master register of enrollment and attendance shall sign a statement testifying to the accuracy and truthfulness of the reports of attendance and enrollment which are recorded in the master register. Such a statement must be included in the master register of enrollment and attendance. If a different officer becomes responsible for maintaining the master register during a school year, the officer who vacated the position shall attest to the accuracy and truthfulness for the period of the school year during which he or she was responsible for the master register and the officer that replaces him or her shall attest to the accuracy and truthfulness for the period of the school year during which he or she was responsible for the master register.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99)

      NAC 387.185  Recording attendance. (NRS 385.080, 387.123)

     1.  Except as otherwise provided in NAC 387.193, a pupil may be counted as in attendance only if the pupil is actually at school or engaged in an activity which is:

     (a) Sponsored by the school;

     (b) Part of the program of the school; and

     (c) Personally supervised by a member of the staff of the school.

     2.  Except as otherwise provided in NAC 387.193, 387.286, 387.291 and 387.306:

     (a) A full day of attendance must be recorded for a pupil if he or she is in attendance for at least two-thirds of the required number of minutes in the daily session for the pupil’s grade or department or, if applicable, if he or she is in attendance for at least two-thirds of the required number of class periods per day, as determined by the school district; and

     (b) A half-day of attendance must be recorded for a pupil if he or she is in attendance for at least one-third of the required number of minutes in the daily session for the pupil’s grade or department or, if applicable, if he or she is in attendance for at least one-third of the required number of class periods per day, as determined by the school district.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99; R007-02, 4-5-2002)

      NAC 387.190  Adult high school program. (NRS 385.080, 387.123)

     1.  A person who:

     (a) Is at least 18 years of age or who meets the requirements for participation in a program of education for incarcerated persons established pursuant to NAC 388.676;

     (b) Has not received his or her high school diploma; and

     (c) Is not currently enrolled in a high school,

Ê may be enrolled as a pupil in an adult high school program designed to enable him or her to obtain a diploma.

     2.  A person who is 17 years of age but less than 18 years of age and who participates in an alternative program for the education of pupils at risk of dropping out of school pursuant to NRS 388.537 may enroll in an adult high school program with the approval of the board of trustees of the school district in which the pupil is enrolled.

     3.  Before commencing an adult high school program, a school district must apply to the Department for permission to conduct the program. The application must be made on a form provided by the Department and include the:

     (a) Name of the course to be taught; and

     (b) Proposed beginning and ending dates for each class.

     4.  The Superintendent of Public Instruction shall review each application to operate an adult high school program submitted to the Department and approve or deny the application. If the application is denied by the Superintendent, the school district may appeal the decision of the Superintendent to the State Board of Education. The State Board may approve or deny the application for an adult high school program upon appeal.

     5.  An application that has been approved by the Superintendent of Public Instruction or the State Board of Education pursuant to subsection 4 remains in effect for 5 years after the date of approval. The board of trustees of a school district shall update its plan to operate an adult high school program at least once annually if a substantive change is made to the plan.

     6.  A class that is part of an approved program may begin or end at any time during the school year.

     7.  A school district that offers an adult high school program shall offer a sufficient number of required and elective courses for a pupil enrolled in the program to obtain the credits necessary to receive an adult standard diploma. Such required and elective courses must include the content identified in the school district’s approved curriculum.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99; R029-01, 11-1-2001; R134-07, 6-17-2008)

      NAC 387.193  Pupil enrolled in program of distance education. (NRS 385.080, 387.123, 388.874)

     1.  A pupil who is enrolled in a program of distance education that has been approved pursuant to NAC 388.830 shall be deemed an enrolled pupil if, for each course of distance education in which the pupil is enrolled:

     (a) The course is included on the list of approved courses of distance education prepared and published by the Department pursuant to NRS 388.834;

     (b) The name of the pupil is included in the electronic learning management system or the master register of enrollment and attendance required by NAC 387.171; and

     (c) Except as otherwise provided in subsection 2, the school district or charter school has evidence of the pupil’s progression in the course, as documented in the electronic learning management system or as documented by the pupil’s participation in a real-time class session for the course which is conducted by a person who is licensed pursuant to chapter 391 of NRS and who is authorized by the school district or charter school for the course.

     2.  If a pupil is initially enrolled in a program of distance education during the calendar week immediately preceding the count day prescribed by NRS 387.1233 and the school district or charter school does not have evidence of the pupil’s progression in each course of distance education as required by paragraph (c) of subsection 1, the pupil shall be deemed an enrolled pupil if:

     (a) The school district or charter school documents that the pupil attended an orientation for the program of distance education or a similar admittance process for the program of distance education; and

     (b) Within the first calendar week after count day, the school district or charter school has evidence of the pupil’s progression in each course as documented:

          (1) In the electronic learning management system;

          (2) By the pupil’s participation in a real-time class session for the course which is conducted by a person who is licensed pursuant to chapter 391 of NRS and who is authorized by the school district or charter school for the course; or

          (3) By the pupil meeting or otherwise communicating with a person who is licensed pursuant to chapter 391 of NRS and who is authorized by the school district or charter school for the course to discuss the pupil’s progress.

     3.  Each pupil enrolled in a course of distance education offered through a program of distance education must be recorded in full attendance for each week that the school district or charter school has evidence of the pupil’s progression in each course as documented:

     (a) In the electronic learning management system;

     (b) By the pupil’s participation in a real-time class session for the course which is conducted by a person who is licensed pursuant to chapter 391 of NRS and who is authorized by the school district or charter school for the course; or

     (c) By the pupil meeting or otherwise communicating with a person who is licensed pursuant to chapter 391 of NRS and who is authorized by the school district or charter school for the course to discuss the pupil’s progress.

Ê The information required by this subsection to record the attendance of a pupil must be included in the master register of enrollment and attendance required by NAC 387.171 for that pupil.

     4.  A pupil who is enrolled full time in a program of distance education provided by:

     (a) The board of trustees of a school district must be entered as an enrolled pupil in the master register of enrollment and attendance for the public school to which the pupil is declared affiliated by the board of trustees pursuant to NRS 388.862.

     (b) A charter school must be entered as an enrolled pupil in the master register of enrollment and attendance for the charter school.

     5.  A pupil shall be deemed enrolled full-time in a program of distance education if:

     (a) The program of distance education contains the number of school days in session required pursuant to NAC 387.120;

     (b) The time that the pupil spends in the program is recorded by the pupil, the parent or legal guardian of the pupil, or by a computerized program; and

     (c) The pupil satisfies the requirements of subsection 6 or 7, as applicable for his or her grade level.

     6.  For purposes of full-time enrollment in a program of distance education, a pupil in kindergarten or in any grade from grades 1 to 8, inclusive, must be enrolled in:

     (a) The minimum daily period required pursuant to NAC 387.131; or

     (b) A curriculum that is equivalent to the regular school curriculum, if an exception to the minimum daily period has been approved pursuant to subsection 3 of NAC 387.131.

     7.  For purposes of full-time enrollment in a program of distance education, a pupil in any grade from grades 9 to 12, inclusive, must:

     (a) Be enrolled in the number of courses required for full-time pupils pursuant to subsection 4 of NAC 387.345; or

     (b) Have a written plan for enrollment prepared for the pupil which demonstrates that the pupil will complete during the school year the number of courses required for full-time pupils.

     8.  If a pupil is enrolled part time in a program of distance education, the record of the part-time attendance of the pupil must be maintained separately from the record of attendance maintained by the school in which the pupil is otherwise enrolled.

     9.  As used in this section, “electronic learning management system” means an electronic system used by a school district or charter school to track the enrollment, attendance, progression

and participation of a pupil enrolled in a course of distance education offered through a program of distance education provided by the school district or charter school.

     (Added to NAC by Bd. of Education by R007-02, eff. 4-5-2002; A by R134-07, 6-17-2008; R016-11, 10-26-2011)

      NAC 387.195  Pupil placed for independent study. (NRS 385.080, 387.123, 389.155)

     1.  Except as otherwise provided in subsection 2, any pupil who is placed for independent study by a school district pursuant to a plan approved in accordance with NAC 389.720 shall be deemed to be in full attendance for a day if the combined number of minutes during which the pupil is:

     (a) Attending school; and

     (b) Completing the hours specified in his or her contract for independent study,

Ê equals more than two-thirds of the number of minutes required for the daily session of his or her grade or category.

     2.  A pupil enrolled in independent study who is in kindergarten or in any grade from grades 1 to 8, inclusive, shall be deemed enrolled full-time if the pupil is enrolled in:

     (a) The minimum daily period required pursuant to NAC 387.131; or

     (b) A curriculum that is equivalent to the regular school curriculum, if an exception to the minimum daily period has been approved pursuant to subsection 3 of NAC 387.131.

     3.  A pupil enrolled in independent study who is in any grade from grades 9 to 12, inclusive, shall be deemed enrolled full-time if:

     (a) The pupil is enrolled in the number of courses required for full-time pupils pursuant to subsection 4 of NAC 387.345; or

     (b) A written plan for enrollment has been prepared for the pupil which demonstrates that the pupil will complete during the school year the number of courses required for full-time pupils.

     4.  A pupil who is enrolled in independent study shall maintain a study log, which may be used to verify the pupil’s attendance.

     5.  A pupil placed for independent study must be reported as enrolled on the monthly reports submitted to the Department.

     (Added to NAC by Bd. of Education, eff. 11-14-94; A by R033-99, 11-3-99; R134-07, 6-17-2008)

      NAC 387.197  Child detained in detention home or alternative program. (NRS 385.080, 387.123, 388.570)

     1.  A school district that provides instruction to children who are detained in detention homes or alternative programs pursuant to NRS 388.550, 388.560 and 388.570 shall maintain, for the children who receive the instruction, a class record book in accordance with NAC 387.165 and a master register. A school district shall obtain the written approval of the Superintendent of Public Instruction pursuant to NAC 387.163 to use a separate legend of symbols and system of recording attendance for children who are detained in the detention homes or alternative programs than the legend of symbols and system of recording that is used throughout the school district.

     2.  Except as otherwise provided in this subsection, if a child is detained in a detention home or alternative program, the school district of the child’s residence shall be deemed the school district responsible for providing educational services to the child and is the only school district that may include the child in the count of pupils for purposes of apportionment. A school district other than the district of the child’s residence may include the child in the count of pupils for purposes of apportionment of that school district if the school district has:

     (a) Entered into a written agreement with the school district of the child’s residence to provide educational services to the child; or

     (b) Obtained the written approval of the Superintendent of Public Instruction to provide educational services to the child.

     (Added to NAC by Bd. of Education by R033-99, eff. 11-3-99)

      NAC 387.200  Enrollment in one school; transfer or withdrawal; effective date of withdrawal. (NRS 385.080, 387.123)

     1.  Except as otherwise provided in subsection 8 of NAC 387.193, a pupil must not be entered as an enrolled pupil in the master register of enrollment and attendance of more than one public school on the same day.

     2.  A pupil remains enrolled in the public school until the pupil is transferred from the school or his or her name is withdrawn from its master register. A pupil is not withdrawn from school if he or she is:

     (a) Truant from school and documentation of the truancy is maintained by the school district; or

     (b) Absent from school for a period of less than 1 school month, with an expected date of return.

     3.  If a pupil:

     (a) Enrolls in another school, the effective date of withdrawal is the day immediately after the last day that the pupil attended class.

     (b) Enrolls in another school in the same school district within 10 consecutive school days after a change of residence of the pupil, the effective date of withdrawal is the date immediately preceding the date on which the pupil enrolled in the other school.

     (c) Does not enroll in another school, the effective date of withdrawal is the date that the parent or legal guardian of the pupil notifies the school district of the withdrawal.

     (d) Is placed in a detention home or alternative program in another school district, the effective date of withdrawal is the last day that the pupil attended class or the day on which the pupil is placed in control of the personnel for the detention home or alternative program, including days for processing and proceedings for placement, whichever is earlier.

     (e) Does not attend school for 10 consecutive school days and the whereabouts of the pupil are unknown, the effective date of withdrawal is the day immediately after the 10th consecutive school day that the pupil failed to attend school.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99; R007-02, 4-5-2002; R031-02, 5-29-2002; R134-07, 6-17-2008; R016-11, 10-26-2011)

      NAC 387.215  Reason for withdrawal of pupil. (NRS 385.080, 387.123)  The reason listed in the master register of enrollment and attendance for the withdrawal of a pupil must be stated as one of the following:

     1.  For a pupil who will receive educational services in the same school district, withdrawal of the pupil to:

     (a) Enroll in the same school or a program within the same school, including, without limitation, another grade level or track within the same school;

     (b) Enroll in another school, other than a charter school, within the same school district;

     (c) Enroll in a charter school that is sponsored by the board of trustees of the school district; or

     (d) Receive educational services from the school district if the pupil is not assigned to a particular school within the school district.

     2.  For a pupil who will receive educational services from a source other than the school district, withdrawal of the pupil to transfer and:

     (a) Enroll in a public school, other than a charter school, in another school district in this State, including, without limitation, enrollment in a detention home or alternative program that is not located within the school district;

     (b) Enroll in a private school in this State;

     (c) Receive instruction as a homeschooled child pursuant to NRS 392.070;

     (d) Enroll in a school in another state;

     (e) Enroll in a school in another country; or

     (f) Enroll in a charter school that is not sponsored by the board of trustees of the school district.

     3.  For a pupil who is not known to be receiving educational services, withdrawal of the pupil from the system of K-12 public education:

     (a) By the pupil or the parent or guardian of the pupil, as applicable, for any of the following reasons:

          (1) The pupil is credit deficient;

          (2) Pregnancy;

          (3) Marriage;

          (4) Employment;

          (5) The pupil’s physical or mental condition prevents or renders inadvisable the pupil’s attendance at school or the pupil’s application to study, certified pursuant to NRS 392.050, including, without limitation, a long-term medical condition or admission to a program of substance abuse treatment or a rehabilitative setting;

          (6) Authorization by the juvenile division of the district court pursuant to NRS 392.090;

          (7) Self-supported or parental support in accordance with NRS 392.100;

          (8) Apprenticeship in accordance with NRS 392.110; or

          (9) Any other reason not specified in subparagraphs (1) to (8), inclusive.

     (b) Because the pupil’s age exceeds the maximum age at which the pupil is entitled to a public education in this State.

     (c) Due to:

          (1) Permanent expulsion;

          (2) Disciplinary or other eligibility reasons; or

          (3) Incarceration.

     (d) To enroll in an educational program for adults or other educational program which does not offer a diploma, including, without limitation:

          (1) A program of general educational development; or

          (2) A program of vocational or technical education for adults.

     (e) As a result of the unknown enrollment status of the pupil due to the absence of the pupil:

          (1) For 10 consecutive school days if the whereabouts of the pupil are unknown or the reason for the pupil’s absence cannot be determined;

          (2) For 1 month when an expected date of return is not known; or

          (3) For unexplained absence, as set forth in subsection 2 of NAC 387.220.

     (f) When attendance is excused pursuant to NRS 392.060 for completion of the 12 grades of elementary and high school courses.

     (g) When attendance is excused pursuant to NRS 392.080 because the pupil’s residence is located at such a distance from the nearest public school as to render attendance unsafe or impractical.

     4.  For a pupil who exits the system of public education, withdrawal of the pupil:

     (a) Due to the death of the pupil;

     (b) When the pupil is less than 7 years of age and was enrolled in public school; or

     (c) After reenrolling, if the pupil was previously withdrawn for a reason set forth in paragraph (d) of subsection 3.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 5-19-88; R033-99, 11-3-99; R019-09, 10-27-2009)

      NAC 387.220  Record of withdrawal for unexplained absence. (NRS 385.080, 387.123)

     1.  A record of withdrawal for the purpose of calculating basic support must be entered on the master register of enrollment and attendance with an effective date of withdrawal prescribed in paragraph (e) of subsection 3 of NAC 387.200 for a pupil who is absent for at least 10 consecutive school days if the pupil’s whereabouts or the reason for his or her absence cannot be determined.

     2.  A withdrawal for an unexplained absence must be recorded for any pupil who was enrolled in grades 7 to 12, inclusive, in the school district at the end of the previous school year but did not complete an instructional program, transfer, withdraw or reenroll and did not return to school by December 1 of the current school year. The school district shall post and maintain the record maintained pursuant to this section separately from records of withdrawals of pupils counted for the purposes of apportionment for the current school year.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; 5-19-88; R033-99, 11-3-99; R031-02, 5-29-2002)

Reports and Counts of Pupils

      NAC 387.280  Reports of enrollment and attendance. (NRS 385.080, 386.540, 387.123)

     1.  Information about enrollment and attendance which is recorded in the master register of enrollment and attendance must be accumulated at the end of each month for each grade within each school and submitted, in the manner prescribed by the Superintendent of Public Instruction, to the Department within 10 days after the last day of each school month. All reports from a school district must be submitted together and sorted so that all reports from similar kinds of schools are together. Before submission of the reports, each school district shall review the reports to ensure the accuracy and completeness of the reports. If a charter school submits a report pursuant to this subsection, the charter school shall, upon the request of the sponsor of the charter school or a school district in which a pupil enrolled in the charter school resides, provide a copy of the report to the requester.

     2.  If a school district operates under more than one school calendar, the district shall submit, in addition to the reports required in subsection 1, the weighted and unweighted count of enrollment on the last day of the first school month of the school year for that district.

     3.  A pupil must be in attendance at least 1 day of the school month to be counted as enrolled at a school.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99; A by Dep’t of Education by R024-01, 11-1-2001)

      NAC 387.281  Report on number of dropouts. (NRS 385.080, 386.540, 387.123)  Each school district shall report to the Department on December 1 of each year, in the manner prescribed by the Superintendent of Public Instruction, the number of pupils in that district in grades 7 to 12, inclusive, who are dropouts. No pupil may be counted more than once. If a charter school submits a report pursuant to this section, the charter school shall, upon the request of the sponsor of the charter school or a school district in which a pupil enrolled in the charter school resides, provide a copy of the report to the requester.

     (Added to NAC by Bd. of Education, eff. 5-19-88; A by R033-99, 11-3-99; A by Dep’t of Education by R024-01, 11-1-2001)

      NAC 387.283  Pupil placed in detention home or alternative program. (NRS 385.080, 387.123, 388.570)

     1.  Each school district shall submit to the Superintendent of Public Instruction, in advance, a written proposal of its procedures to be used for the reporting of enrollment and attendance with respect to a pupil placed in a detention home or alternative program in the district.

     2.  The procedures must describe in detail:

     (a) The method by which the school district determines whether the pupil is reported as enrolled in and attending a regular school or a program of instruction in a detention home or alternative program;

     (b) The means by which the district ensures that a pupil in a detention home or alternative program is not included in the count of enrollment and attendance of both a regular school and a program of instruction in a detention home or alternative program;

     (c) How the school district will account for a pupil who is receiving instruction in a detention home or alternative program located within the district, but who is a resident of another school district; and

     (d) How the school district will account for a pupil who is a resident of the school district and for whom the school district is providing for the pupil to receive instruction in a detention home or alternative program located in another school district.

     3.  The Superintendent of Public Instruction may approve or reject the submitted procedures. If the Superintendent rejects the procedures, the Superintendent shall prescribe the method of reporting for that school district for that school year. The approval of the Superintendent of Public Instruction is effective until the school district revises the procedures.

     4.  Each school district shall submit to the Department, in the manner prescribed by the Department, a monthly report of enrollment and attendance for all pupils enrolled in a program of instruction in a detention home or alternative program.

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86; R033-99, 11-3-99)

      NAC 387.286  Pupil receiving individual instruction at home or in medical facility. (NRS 385.080, 387.123)

     1.  A pupil who has an illness or a disability which dictates that the requirement of compulsory attendance be fulfilled by individual instruction at home or in a medical facility under the supervision of a licensed teacher employed by the school district shall be deemed enrolled within that district if he or she is scheduled to receive at least 5 hours of instruction per week directly from the supervising teacher in the form of individual tutoring. The tutoring may be conducted by means of electronic telecommunication.

     2.  Each hour of teaching devoted to the individual instruction of the pupil is equivalent to a full day of attendance. More than 1 day of attendance may be accumulated during a single instructional session of more than 1 hour, but the number of days of attendance reported for the pupil for that school year may not exceed the number of school days in session during that school year.

     3.  A pupil with a disability receiving instruction pursuant to this section must receive the type and duration of instruction specified in the pupil’s individualized education program, and all reporting of enrollment and attendance must be based upon the requirements of that program.

     4.  The pupil may be reported monthly as enrolled and in attendance at the school he or she would normally attend, or a separate monthly report may be submitted, marked “Individual Tutoring at Home or in a Medical Facility.”

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86; R033-99, 11-3-99)

      NAC 387.291  Pupil receiving group instruction in medical facility. (NRS 385.080, 387.123)

     1.  A pupil who has an illness or disability which dictates that the requirement of compulsory attendance be fulfilled by instruction as part of a group in a medical facility under the supervision of a licensed teacher employed by the school district shall be deemed enrolled within that district if he or she is scheduled to receive at least 15 hours of instruction per week directly from the supervising teacher. If a pupil does not attend or participate in the instruction for more than 10 consecutive school days, the school district shall report the pupil as a withdrawal pursuant to NAC 387.215. The pupil may reenroll after such a withdrawal if he or she is able and willing to participate in the instruction.

     2.  Each 3 hours of teaching devoted to instruction of pupils under this program is the equivalent of a full day of attendance. More than 1 day of attendance may be accumulated during a single instructional session of more than 3 hours, but the number of days of attendance reported for the pupil for that school year may not exceed the number of school days in session during that school year.

     3.  A pupil with a disability receiving instruction pursuant to this section must receive the type and duration of instruction specified in the pupil’s individualized education program, and all reporting of enrollment and attendance must be based upon the requirement of that program.

     4.  The pupil may be reported monthly as enrolled and in attendance at the school he or she would normally attend, or a separate monthly report may be submitted, marked “Instruction of Groups in a Medical Facility.”

     (Added to NAC by Bd. of Education, eff. 6-23-86; A by R033-99, 11-3-99)

      NAC 387.293  Pupil instructed through correspondence by licensed teacher. (NRS 385.080, 387.123)

     1.  A pupil who participates in a program of instruction through correspondence under the supervision of a licensed teacher employed by the school district and who does not attend classes on a regular basis at a school because of extreme distance from the school shall be deemed to be enrolled if arrangements are made for the teacher to communicate directly with the pupil, including, without limitation, by electronic means, at least once each week for instructional purposes.

     2.  For reporting attendance, the school district may consider the pupil to be in full attendance if the teacher and the pupil meet or otherwise communicate with each other at least once each week for instructional purposes.

     3.  The pupil must be reported monthly as enrolled and in attendance in the school the pupil would attend if he or she were not receiving instruction through correspondence, or a separate monthly report may be submitted, marked “Instruction of Pupils Through Correspondence.”

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86; R033-99, 11-3-99; R134-07, 6-17-2008)

      NAC 387.294  Pupil enrolled in program of distance education. (NRS 385.080, 387.123, 388.874)

     1.  If a pupil is enrolled full-time in a regular school program of a school district and the pupil is concurrently enrolled in a program of distance education provided by the same school district, the pupil must be counted only once for purposes of apportionment and the school district is not eligible for additional basic support for the pupil.

     2.  If a pupil is enrolled full-time in a regular school program of a charter school and the pupil is concurrently enrolled in a program of distance education provided by the same charter school, the pupil must be counted only once for purposes of apportionment and the charter school is not eligible for additional basic support for the pupil.

     3.  The count of pupils who are enrolled part-time in a program of distance education pursuant to subparagraph (4) of paragraph (a) of subsection 1 of NRS 387.1233 is based upon the percentage of time, rounded to the nearest whole number, that each pupil participates in a program of distance education during a school day in proportion to the total time that services are provided to full-time pupils enrolled in a regular school program of the school district or charter school, as applicable. The requirements for the count of pupils enrolled part-time in a program of distance education set forth in this subsection and subparagraph (4) of paragraph (a) of subsection 1 of NRS 387.1233 apply to pupils who are enrolled full-time in a:

     (a) Public school of a school district and are concurrently enrolled part-time in a program of distance education provided by another school district or a charter school.

     (b) Charter school and are concurrently enrolled part-time in a program of distance education provided by a school district or another charter school.

     (Added to NAC by Bd. of Education by R007-02, eff. 4-5-2002)

      NAC 387.296  Pupil with disability. (NRS 385.080, 387.123)  A pupil with a disability must be reported to the Department within the appropriate grade, except that an ungraded pupil must be listed separately in the master register of enrollment and attendance and reported in the ungraded category.

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86; R033-99, 11-3-99)

      NAC 387.301  Pupils receiving special education. (NRS 385.080, 387.123)  In the manner prescribed by the Superintendent of Public Instruction, the superintendent of schools of each school district shall certify the count of pupils receiving special education on December 1 of each school year, classified by their special condition for each school and the district as a whole.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.306  Pupil in program which combines work and study. (NRS 385.080, 387.123)

     1.  Any pupil who participates in a program supervised by the school district which combines work and study shall be deemed to be in full attendance for a day if the combined number of minutes during which he or she is in attendance at school and work equals more than two-thirds of the number of minutes required for the daily session of his or her grade or category.

     2.  A pupil in grade 12 who attends less than two-thirds of a 330-minute daily session and who is not participating in a supervised program which combines work and study is not in full attendance for the day even though he or she is attending a sufficient number of classes to graduate.

     3.  A pupil participating in a supervised program which combines work and study must be reported as enrolled on the monthly reports submitted to the Department.

     (Added to NAC by Bd. of Education, eff. 9-6-83; A 6-23-86; R033-99, 11-3-99)

      NAC 387.310  Nonresident pupils. (NRS 385.080, 387.123)

     1.  If a pupil enrolled in a school in this State is a resident of another state, the school or school district in which he or she is enrolled shall:

     (a) Make a note of the pupil’s residence next to his or her name on the master register of enrollment and attendance; and

     (b) Submit a supplementary report of enrollment and attendance, marked “Out-of-State Pupils” at the end of the first school month.

     2.  For calculating the basic support for each school district, the enrollment of out-of-state pupils will be deducted from the weighted count of enrollment for the first school month. A school district shall maintain a list of out-of-state pupils who are enrolled in the school district but not included in the weighted count of enrollment.

     3.  A school district shall maintain records for:

     (a) Pupils who do not reside in this State but attend school within this State pursuant to a contract or written agreement;

     (b) Foreign exchange pupils who participate in a program of education pursuant to a reciprocal agreement entered into by the school district; and

     (c) Foreign pupils who are not included in paragraph (b) and who are in this country with visas.

     4.  Foreign exchange pupils who participate in a program of education pursuant to a reciprocal agreement entered into by a school district may be included in the school district’s count of pupils for purposes of apportionment.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99)

      NAC 387.320  Pupil who attends school in another state or country. (NRS 385.080, 387.123)

     1.  If a pupil is a resident of this State but attends school in another state or country pursuant to an agreement to pay tuition approved by the Department, the school district in which the pupil resides shall submit a supplementary report of enrollment and attendance, marked “Resident Pupils Attending School Out-of-State.”

     2.  The report must be submitted at the end of the first school month.

     3.  For calculating the basic support for each school district, the enrollment of these pupils will be added to the weighted count of enrollment for the first school month.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99)

      NAC 387.330  Adult high school program: Standards; enrollment and attendance; allocation of money by Department. (NRS 385.080, 387.123)

     1.  An adult high school program must be operated in accordance with the standards prescribed in NAC 387.190 and any additional standards prescribed by the Department. A school district that offers a program for pupils to obtain an adult standard diploma shall maintain a register of enrolled pupils and a list of classes that are offered.

     2.  Enrollment and attendance for each class must be recorded in the class record book in the manner prescribed in NAC 387.165.

     3.  Reports of enrollment and attendance must be submitted to the Department:

     (a) On a form prescribed by the Department for that purpose; and

     (b) Annually on the date prescribed by the Department.

     4.  The Department shall determine the amount of money allocated to a school district that operates a program for pupils to obtain an adult standard diploma based upon a plan or formula developed by the Department to ensure that money is distributed equitably and in a manner that allows accounting for the expenditures of school districts.

     [Dep’t of Education, Pupil Accounting Reg., eff. 12-15-77]—(NAC A by Bd. of Education, 9-6-83; 6-23-86; R033-99, 11-3-99; R029-01, 11-1-2001; R134-07, 6-17-2008)

      NAC 387.345  Count of pupils for purposes of calculating basic support. (NRS 385.080, 386.540, 387.123)

     1.  Except as otherwise provided in subsections 4 and 5, the count of pupils for calculating the basic support for each school district for any school year is the weighted count of enrollment of pupils in the school district on the last day of the first school month of the school year, including, without limitation, the count of pupils who reside in the county and are enrolled in any charter school on the last day of the first school month of the school district for the school year. The last day of the first school month for that district is the last day of the first school month of the school calendar in which the greatest number of pupils attend.

     2.  If a school district operates any of its schools under a school calendar which does not provide for enrollment and attendance of pupils on the last day of the first school month as prescribed in subsection 1, the school district may, upon the written approval of the Superintendent of Public Instruction, include in the count of enrollment as prescribed in subsection 1, the count of pupils attending under such a calendar on the school day of that calendar which is within 5 school days of the school day closest to the count day prescribed in subsection 1.

     3.  On a form prescribed by the Superintendent of Public Instruction, the superintendent of schools of each school district shall certify to the Department by November 1 of each school year the weighted count of enrollment as of the day prescribed in subsection 1. If a charter school submits a form pursuant to this subsection, the charter school shall, upon the request of the sponsor of the charter school or a school district in which a pupil enrolled in the charter school resides, provide a copy of the form to the requester.

     4.  A school district shall not count a pupil who enrolls in the ninth grade as a full-time pupil for the purpose of calculating the basic support for the school district for a school year unless the pupil is in a minimum of:

     (a) Six courses or the equivalent of six periods per day if he or she is in grade 9, 10 or 11; or

     (b) Four courses or the equivalent of four periods per day if he or she is in grade 12.

     5.  A school district shall not count a pupil who is 21 years of age or older on or before September 30 of a school year for the purpose of calculating the basic support for the school district for that school year unless:

     (a) The pupil is a pupil with a disability who is eligible to receive the benefits provided by chapter 395 of NRS pursuant to NRS 395.020; or

     (b) The Superintendent of Public Instruction has given express permission for the pupil to be counted.

Ê The grade level of a pupil is determined by the number of credits held by the pupil.

     6.  If a pupil is counted pursuant to this section and the pupil subsequently enrolls in a public school in another school district before the count day for that school district:

     (a) The pupil must be included in the count for the school district to which the pupil transferred; and

     (b) The Department shall make appropriate adjustments to the apportionments made to the school district in which the pupil was initially counted to account for the transfer out of that school district.

     7.  Notwithstanding the provisions of NRS 387.1243 to the contrary, if the basic support for a school district or charter school is computed pursuant to NRS 387.1233 using an enrollment number that is larger than the actual enrollment of pupils for the current school year, that larger enrollment number shall be deemed the first-month enrollment number rather than the actual count of pupils on count day when determining whether there is an increase in the enrollment of pupils after the second school month pursuant to subsection 4 of NRS 387.1243.

     8.  For the purposes of subsections 2 and 3 of NRS 387.1233, the enrollment of pupils in a charter school includes the pupils enrolled in the charter school who reside in the school district in which the charter school is located and the pupils enrolled in the charter school who reside outside that school district.

     (Added to NAC by Bd. of Education, eff. 6-23-86; A 12-11-87; R033-99, 11-3-99; R091-99, 1-14-2000; A by Dep’t of Education by R024-01, 11-1-2001; A by Bd. of Education by R012-03, 9-23-2003; R211-05, 2-23-2006; R075-07, 10-31-2007; R070-10, 10-15-2010)

      NAC 387.350  Count of enrollment. (NRS 385.080, 387.123)  Only a pupil who is enrolled in a public school may be included in the unweighted or weighted count of enrollment.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

      NAC 387.355  Ungraded pupils. (NRS 385.080, 387.123)  Ungraded pupils must be included in the unweighted and weighted count of enrollment.

     (Added to NAC by Bd. of Education, eff. 6-23-86)

DISCRETIONARY PROGRAM UNITS FOR SPECIAL EDUCATION

      NAC 387.400  Availability of special education program units to school districts. (NRS 385.080)

     1.  Whenever the Legislature makes an appropriation for discretionary special education program units, the State Board of Education will reserve at least three of the units allocated for each fiscal year for programs which serve pupils from more than one school district. The Board will allocate any remaining units to meet needs which are unique to particular school districts and cannot be satisfied by allotted special education program units or by federal or local money.

     2.  The Superintendent of Public Instruction shall notify all school districts in the State of the availability of special education program units and shall invite the districts to submit applications for the units.

     [Bd. of Education, Special Education Reg. § 2 subsec. 1 + § 4 subsec. 1, eff. 10-15-81]

      NAC 387.410  Application for units; action by State Board of Education. (NRS 385.080)

     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.

 

     3.  A school district may show that it has a unique need if:

     (a) A limited incidence of pupils with disabilities exists in a rural area;

     (b) A significant change has occurred in the number of pupils;

     (c) A need exists to offer a program for more than a 180-day school year; or

     (d) A change has occurred in the financial resources available to the school district and the change will result in its inability to serve a substantial number of pupils.

     4.  The Superintendent shall review each application before submitting it to the State Board of Education for its approval or disapproval. The Superintendent shall notify the applicant of the Board’s action.

     [Bd. of Education, Special Education Reg. § 2 subsec. 2 + § 4 subsec. 2 + § 5 + § 6, eff. 10-15-81]

      NAC 387.420  Expiration of unit. (NRS 385.080)  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]

PHYSICAL CONDITION OF SCHOOL

      NAC 387.501  Submission of information relating to physical condition of school. (NRS 385.080)  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)

FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER SPECIAL PROJECTS

      NAC 387.540  Fund to Assist School Districts in Financing Capital Improvements: Submission of application for grant of money. (NRS 387.3335)  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)

      NAC 387.550  Fund to Assist School Districts in Financing Capital Improvements: Determination by Department of Taxation of compliance with criteria for grant of money. (NRS 360.090, 387.3335)  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 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 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 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 361.453 as required by NRS 387.3335.

     (Added to NAC by Tax Comm’n by R005-00, eff. 3-2-2001)

CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS

      NAC 387.600  Short title. (NRS 386.540, 392A.060)  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)

      NAC 387.605  Purposes of Charter School and University School for Profoundly Gifted Pupils Budget and Finance Regulations. (NRS 386.540, 392A.060)

     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.

     2.  For the accomplishment of these purposes, the provisions of NAC 387.600 to 387.780, inclusive, must be broadly and liberally construed.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.610  Definitions. (NRS 386.540, 392A.060)  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)

      NAC 387.615  “Accrual basis” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.617  “Anticipated revenue” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.619  “Appropriation” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.622  “Assets” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.625  “Audit” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.628  “Budget” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.630  “Budget augmentation” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.633  “Budget year” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.637  “Capital assets” defined. (NRS 386.540, 392A.060)  “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)

 

      NAC 387.640  “Contingency account” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.644  “Department” defined. (NRS 386.540, 392A.060)  “Department” means the Department of Education.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.647  “Encumbrances” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.650  “Expenditure” defined. (NRS 386.540, 392A.060)

     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).

     2.  Encumbrances are not considered expenditures.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.654  “Expense” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.657  “Final budget” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.660  “Fiscal year” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.667  “Liabilities” defined. (NRS 386.540, 392A.060)  “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)

 

 

      NAC 387.670  “Modified accrual basis” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.675  “Reserve” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.677  “Revenue” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.680  “State Board” defined. (NRS 386.540, 392A.060)  “State Board” means the State Board of Education.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.685  “Tentative budget” defined. (NRS 386.540, 392A.060)  “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)

      NAC 387.700  Preparation and submission of annual capital improvement plan; limitation on amount of expenditures; required contents; reconciliation of capital outlay. (NRS 386.540, 392A.060)

     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) For a charter school that is not sponsored by the State Board, the sponsor of the charter school.

     3.  The total amount of the expenditures contained in the capital improvement plan of the charter school or university school for profoundly gifted pupils for the next ensuing fiscal year must equal the total amount of expenditures for capital outlay set forth in the final budget of the charter school or university school for profoundly gifted pupils for each fund listed in that budget.

     4.  The capital improvement plan must include the estimated or actual revenues and expenditures for each capital project and the estimated or actual date for completion of each capital project.

     5.  The capital improvement plan must reconcile the capital outlay in each fund in the final budget for the first year of the capital improvement plan to the final budget in the next ensuing fiscal year. The reconciliation must identify the minimum level of expenditure for items classified as capital assets in the final budget and the minimum level of expenditure for items classified as capital projects in the capital improvement plan. The reconciliation of capital outlay items in the capital improvement plan must be presented on forms created and distributed by the Department of Taxation for use by local governments.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.705  Construction of capital improvement prohibited unless funding included in approved budget. (NRS 386.540, 392A.060)  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)

      NAC 387.710  Annual report concerning capital improvements owned, leased or operated by charter school or university school for profoundly gifted pupils. (NRS 386.540, 392A.060)

     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)

      NAC 387.715  Contents of budget. (NRS 386.540, 392A.060)  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)

      NAC 387.720  Tentative budget: Preparation and submission; notice and public hearing. (NRS 386.540, 392A.060)

     1.  The person designated by the governing body of a charter school pursuant to NRS 386.573 or by the governing body of a university school for profoundly gifted pupils pursuant to 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.

     4.  Budget hearings must be held during the second or third week in May.

     5.  At the time and place advertised for public hearing, or at any time and place to which the public hearing is from time to time adjourned, the governing body of the charter school or university school for profoundly gifted pupils, as applicable, shall hold a public hearing on the tentative budget, at which time interested persons must be given an opportunity to be heard.

     6.  At the public hearing, the governing body of the charter school or university school for profoundly gifted pupils, as applicable, shall indicate changes, if any, to be made in the tentative budget.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.725  Final budget: Adoption and submission. (NRS 386.540, 392A.060)

     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) For a charter school that is not sponsored by the State Board, the sponsor of the charter school.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.730  Final budget: Amounts appropriated for proposed expenditures; limitations. (NRS 386.540, 392A.060)

     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)

      NAC 387.735  Procedures and requirements for augmenting or amending budget. (NRS 386.540, 392A.060)

     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.

     5.  In any year in which the Legislature by law increases or decreases the revenues of a charter school or university school for profoundly gifted pupils, and that increase or decrease was not included or anticipated in the final budget of the charter school or university school for profoundly gifted pupils as adopted pursuant to NAC 387.725, the governing body of any such charter school or university school for profoundly gifted pupils may, within 60 days after the adjournment sine die of the legislative session, file an amended budget with the Department increasing or decreasing its anticipated revenues and expenditures from that contained in its final budget to the extent of the actual increase or decrease of revenues resulting from the legislative action.

     6.  In any year in which the Legislature enacts a law requiring an increase or decrease in expenditures of a charter school or university school for profoundly gifted pupils, which was not anticipated or included in its final budget as adopted pursuant to NAC 387.725, the governing body of any such charter school or university school for profoundly gifted pupils may, within 60 days after the adjournment sine die of the legislative session, file an amended budget with the Department providing for an increase or decrease in expenditures from that contained in its final budget to the extent of the actual amount made necessary by the legislative action.

     7.  For each school year, within 60 days of the receipt of the final enrollment and attendance audit performed pursuant to NRS 387.126, each charter school or university school for profoundly gifted pupils shall adopt an amendment to its final budget after the count of pupils is completed pursuant to subsection 1 of NRS 387.1233. The amendment must reflect any adjustments necessary as a result of the completed count of pupils.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.740  Limitation on expenditure of money in excess of amount appropriated; exceptions. (NRS 386.540, 392A.060)

     1.  No charter school or university school for profoundly gifted pupils governing body or member thereof 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 public works, 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.

     (b) Contracts which are entered into by a charter school or university school for profoundly gifted pupils and delivered to any person solely for the purpose of acquiring supplies, services and equipment necessarily ordered in the current fiscal year for use in an ensuing fiscal year and which, under the method of accounting adopted by the charter school or university school for profoundly gifted pupils, will be charged against an appropriation of a subsequent fiscal year. Purchase orders evidencing such contracts are public records available for inspection by any person on demand.

     (c) The receipt and proper expenditure of money received pursuant to a grant awarded by an agency of the Federal Government.

     (d) The incurrence of obligations beyond the current fiscal year under a lease or contract for installment purchase which contains a provision that the obligation incurred thereby is extinguished by the failure of the governing body to appropriate money for the ensuing fiscal year for the payment of the amounts then due.

     (e) The receipt by a charter school or university school for profoundly gifted pupils of increased revenue that:

          (1) Was not anticipated in the preparation of the final budget of the charter school or university school for profoundly gifted pupils; and

          (2) Is required by statute to be remitted to another governmental entity.

     3.  The fund balance of a governmental fund may not be used unless appropriated in a manner provided by law.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.750  Reporting of expenditures of charter school or university school for profoundly gifted pupils for lobbying activities; filing with Department. (NRS 386.540, 392A.060)

     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.

     2.  The amounts reported pursuant to subsection 1 must include any funds spent by an educational management organization with whom the charter school or university school for profoundly gifted pupils has a contract.

     3.  The charter school or university school for profoundly gifted pupils shall make a copy of the supplemental report available for inspection within 60 days after the adjournment sine die of the legislative session.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.755  Establishment of contingency account authorized; limit on appropriations; expenditures from account. (NRS 386.540, 392A.060)  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)

      NAC 387.760  Establishment of petty cash, imprest or revolving accounts authorized; payments from accounts; reimbursement of accounts. (NRS 386.540, 392A.060)

     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.

     3.  Payments made out of any such accounts in accordance with the establishing resolution may be made directly without approval of the governing body of any charter school or university school for profoundly gifted pupils.

     4.  Reimbursement of any such petty cash, imprest or revolving accounts must be made no less often than monthly. The reimbursement must be supported by proper evidences of expenditures made from the account and must be approved by the governing body in the same manner as other claims against the fund to which the reimbursement is to be charged.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.765  Compliance with accounting principles; use of chart of accounts; maintenance of money in banks, credit unions or savings and loan associations. (NRS 386.540, 392A.060)  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 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.

     4.  No expenditures from an account may be made in excess of the balance of the account.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.770  Establishment of property and equipment records; inventory controls. (NRS 386.540, 392A.060)  The governing body of each charter school and the governing body of each university school for profoundly gifted pupils shall:

     1.  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.

     2.  Require that all such property, equipment and inventory records clearly indicate specific ownership.

     3.  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.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.775  Annual audits. (NRS 386.540, 392A.060)

     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,

Ê pursuant to the provisions of chapter 628 of NRS.

     3.  Each annual audit must:

     (a) Cover the business of the charter school or university school for profoundly gifted pupils during the full fiscal year;

     (b) Be a financial audit conducted in accordance with generally accepted auditing standards in the United States; and

     (c) Include:

          (1) An analysis of and findings on compliance with applicable statutes and regulations;

          (2) A management letter outlining any recommendations for improvement;

          (3) An expression of opinion on the financial statements; and

          (4) Any other comments deemed pertinent by the auditor.

Ê The form of the financial statements must be prescribed by the Department, and the chart of accounts must be, as nearly as possible, the same as that used in the preparation and publication of the annual budget.

     4.  The annual audit of the charter school or university school for profoundly gifted pupils must be concluded and the report submitted to the governing body not later than 4 months after the close of the fiscal year for which the audit is conducted.

     5.  The opinion and findings of the auditor contained in the report of the audit must be presented at a meeting of the governing body held not more than 30 days after the report is submitted to it.

     6.  Immediately thereafter, the entire report, together with the management letter required by generally accepted auditing standards in the United States, must be filed as a public record with:

     (a) The Department;

     (b) The Legislative Counsel Bureau; and

     (c) For a charter school that is not sponsored by the State Board, the sponsor of the charter school.

     7.  After the report of the audit is filed by the charter school or university school for profoundly gifted pupils, the report of the audit, including, without limitation, the opinion and findings of the auditor contained in the report of the audit, may be disseminated by or on behalf of the charter school or university school for profoundly gifted pupils for which the report was prepared by inclusion, without limitation, in or on:

     (a) A filing made pursuant to the laws or regulations of this State;

     (b) A filing made pursuant to a rule or regulation of the Securities and Exchange Commission of the United States; or

     (c) A website maintained by a charter school or university school for profoundly gifted pupils on the Internet or its successor,

Ê without the consent of the auditor who prepared the report of the audit. A provision of a contract entered into between an auditor and a charter school or university school for profoundly gifted pupils that is contrary to the provisions of this subsection is against the public policy of this State and is void and unenforceable.

     8.  If an auditor finds evidence of fraud or dishonesty in the financial statements of a charter school or university school for profoundly gifted pupils, the auditor shall report such evidence to the appropriate level of management in the charter school or university school for profoundly gifted pupils, or to the governing body or sponsor of the charter school or university school for profoundly gifted pupils if the evidence of fraud or dishonesty involved the highest levels of management or the governing body.

     9.  The governing body shall act upon the recommendations of the report of the audit within 3 months after receipt of the report, unless prompter action is required concerning violations of law or regulation, by setting forth in its minutes its intention to adopt the recommendations, to adopt them with modifications or to reject them for reasons shown in the minutes.

     (Added to NAC by Bd. of Education by R026-09, eff. 10-27-2009)

      NAC 387.780  Review of annual audit by Department; plan of correction for violations; hearing. (NRS 386.540, 392A.060)

     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)