Assembly Bill No. 219–Assemblymen Cegavske,
Hettrick, Perkins and Dini
February 11, 1999
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Joint Sponsors: Senators Raggio, Rawson, Porter, Titus,
James, Amodei, Care, O’Donnell and Washington
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Referred to Committee on Ways and Means
SUMMARY—Revises provisions regarding budgets of school districts. (BDR 34-66)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
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EXPLANATION – Matter in
bolded italics is new; matter between brackets
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1
Section 1. Chapter 387 of NRS is hereby amended by adding thereto1-2
the provisions set forth as sections 2, 3 and 4 of this act.1-3
Sec. 2. 1. Except as otherwise provided in this section, in each1-4
school year a school district shall spend for textbooks, library books and1-5
supplies and materials relating to instruction, including, without1-6
limitation, software for computers, an amount of money, expressed as an1-7
amount per pupil, that is at least equal to the average of the total amount1-8
of money that was expended per year by the school district for those items1-9
in the immediately preceding 3 years.1-10
2. Except as otherwise provided in this section, in each school year a1-11
school district shall spend for the purchase of equipment relating to1-12
instruction, including, without limitation, equipment for1-13
telecommunications and for the purchase of equipment relating to the1-14
transportation of pupils, an amount of money, expressed as an amount2-1
per pupil, that is at least equal to the average of the total amount of2-2
money that was expended per year by the school district for those items in2-3
the immediately preceding 3 years.2-4
3. Except as otherwise provided in this section, in each school year a2-5
school district shall spend for the maintenance and repair of equipment,2-6
vehicles, and buildings and facilities an amount of money, expressed as2-7
an amount per pupil, that is at least equal to the average of the total2-8
amount of money that was expended per year by the school district for2-9
those items in the immediately preceding 3 years, excluding any amount2-10
of money derived from the proceeds of bonds.2-11
4. A school district may satisfy the expenditures required by2-12
subsections 1, 2 and 3 if the school district spends an aggregate amount2-13
of money for all the items identified in those subsections that is at least2-14
equal to the average of the total amount of money expended by the2-15
school district per year for all those items in the immediately preceding 32-16
years.2-17
5. A school district is not required to satisfy the expenditures2-18
required by this section for a school year in which:2-19
(a) The total number of pupils who are enrolled in public schools2-20
within the school district has declined from the immediately preceding2-21
school year; or2-22
(b) The total revenue available in the general fund of the school2-23
district has declined from the immediately preceding school year.2-24
Sec. 3. If the ending balance of the general fund of a school district2-25
has declined for 3 consecutive years, the school district shall submit to2-26
the committee on local government finance created pursuant to NRS2-27
266.0165 a written explanation of the cause of the decline.2-28
Sec. 4. (Deleted by amendment.)2-29
Sec. 5. NRS 387.205 is hereby amended to read as follows: 387.205 1.2-31
of this act, money on deposit in the county school district fund or in a2-32
separate account, if the board of trustees of a school district has elected to2-33
establish such an account pursuant to the provisions of NRS 354.603, must2-34
be used for:2-35
(a) Maintenance and operation of the public schools controlled by the2-36
county school district.2-37
(b) Payment of premiums for Nevada industrial insurance.2-38
(c) Rent of schoolhouses.2-39
(d) Construction, furnishing or rental of teacherages, when approved by2-40
the superintendent of public instruction.2-41
(e) Transportation of pupils, including the purchase of new buses.2-42
(f) Programs of nutrition, if such expenditures do not curtail the2-43
established school program or make it necessary to shorten the school term,3-1
and each pupil furnished lunch whose parent or guardian is financially able3-2
so to do pays at least the actual cost of the lunch.3-3
(g) Membership fees, dues and contributions to an interscholastic3-4
activities association.3-5
(h) Repayment of a loan made from the state permanent school fund3-6
pursuant to NRS 387.526.3-7
2.3-8
money on deposit in the county school district fund, or in a separate3-9
account, if the board of trustees of a school district has elected to establish3-10
such an account pursuant to the provisions of NRS 354.603, when3-11
available, may be used for:3-12
(a) Purchase of sites for school facilities.3-13
(b) Purchase of buildings for school use.3-14
(c) Repair and construction of buildings for school use.3-15
Sec. 6. NRS 354.598 is hereby amended to read as follows: 354.598 1. At the time and place advertised for public hearing, or at3-17
any time and place to which the public hearing is from time to time3-18
adjourned, the governing body shall hold a public hearing on the tentative3-19
budget, at which time interested persons must be given an opportunity to be3-20
heard.3-21
2. At the public hearing, the governing body shall indicate changes, if3-22
any, to be made in the tentative budget, and shall adopt a final budget by3-23
the favorable votes of a majority of all members of the governing body.3-24
Except as otherwise provided in this subsection, the final budget must be3-25
adopted on or before June 1 of each year. The final budgets of school3-26
districts must be adopted on or before June 8 of each year and must be3-27
accompanied by copies of the written report and written procedure3-28
prepared pursuant to subsection 3 of NRS 385.351. Should the governing3-29
body fail to adopt a final budget that complies with the requirements of law3-30
and the regulations of the department of taxation on or before the required3-31
date, the budget adopted and approved by the department of taxation for3-32
the current year, adjusted as to content and rate in such a manner as the3-33
department of taxation may consider necessary, automatically becomes the3-34
budget for the ensuing fiscal year. When a budget has been so adopted by3-35
default, the governing body may not reconsider the budget without the3-36
express approval of the department of taxation. If the default budget creates3-37
a combined ad valorem tax rate in excess of the limit imposed by NRS3-38
361.453, the Nevada tax commission shall adjust the budget as provided in3-39
NRS 361.4547 or 361.455.3-40
3. The final budget must be certified by a majority of all members of3-41
the governing body and a copy of it, together with an affidavit of proof of3-42
publication of the notice of the public hearing, must be transmitted to the3-43
Nevada tax commission. If a tentative budget is adopted by default as4-1
provided in subsection 2, the clerk of the governing body shall certify the4-2
budget and transmit to the Nevada tax commission a copy of the budget,4-3
together with an affidavit of proof of the notice of the public hearing, if that4-4
notice was published. Certified copies of the final budget must be4-5
distributed as determined by the department of taxation.4-6
4. Upon the adoption of the final budget or the amendment of the4-7
budget in accordance with NRS 354.606, the several amounts stated in it as4-8
proposed expenditures are appropriated for the purposes indicated in the4-9
budget.4-10
5. No governing body may adopt any budget which appropriates for4-11
any fund any amount in excess of the budget resources of that fund.4-12
6. On or before January 1 of each school year, each school district4-13
shall adopt an amendment to its final budget after the count of pupils is4-14
completed pursuant to subsection 1 of NRS 387.1233. The amendment4-15
must reflect any adjustments necessary as a result of the completed count4-16
of pupils.4-17
Sec. 7. This act becomes effective on July 1, 1999.~