1. Joint Sponsors: Senators Washington, Porter,
   Amodei and Shaffer

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Section 1. 1. The Legislative Auditor shall conduct an audit of the

school districts in this state. The audit must include an assessment of a

representative number of public schools throughout this state, with at least

one public school in each school district included in the assessment. For

each school, the audit must include, without limitation:

(a) The revenue budgeted for and the expenditure levels of instructional

costs not related to personnel costs, including, without limitation, the

amount expended for instructional supplies, library books, textbooks,

instructional software and other areas directly related to the instruction of

pupils;

(b) The number of pupils who are enrolled in each subject area and the

number of textbooks available for each subject area, if applicable;

(c) The number of pupils who are enrolled in programs of special

education and the number of textbooks available for use in each such

program; and

(d) The amount of money requested of parents of pupils who are

enrolled in elementary school to purchase instructional supplies or other

items which are used to supplement the resources available to the school

for the instruction of those pupils.

2. The Legislative Auditor shall prepare a final written report of the

audit and present the report to the Audit Subcommittee of the Legislative

Commission not later than February 5, 2001.

3. To the extent that the provisions of NRS 218.737 to 218.890,

inclusive, are consistent with the requirements of this section, those

provisions apply to the audit conducted pursuant to this section. For the

purposes of this subsection, each school district in this state shall be

deemed to be an agency of the state.

4. Upon the request of the Legislative Auditor or his authorized

representative, the officers and employees of each school district in this

state shall make available to the Legislative Auditor any of their books,

accounts, claims, reports, vouchers or other records of information,

confidential or otherwise and irrespective of their form or location, which

the Legislative Auditor deems necessary to conduct the audit required by

this section.

Sec. 2. This act becomes effective on July 1, 1999.

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