EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

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

1-2 school districts in this state. The audit must include an assessment of a

1-3 representative number of public schools throughout this state, with at least

1-4 one public school in each school district included in the assessment. For

1-5 each school, the audit must include, without limitation:

1-6 (a) The revenue budgeted for and the expenditure levels of instructional

1-7 costs not related to personnel costs, including, without limitation, the

1-8 amount expended for instructional supplies, library books, textbooks,

2-1 instructional software and other areas directly related to the instruction of

2-2 pupils;

2-3 (b) The number of pupils who are enrolled in each subject area and the

2-4 number of textbooks available for each subject area, if applicable;

2-5 (c) The number of pupils who are enrolled in programs of special

2-6 education and the number of textbooks available for use in each such

2-7 program; and

2-8 (d) The amount of money requested of parents of pupils who are

2-9 enrolled in elementary school to purchase instructional supplies or other

2-10 items which are used to supplement the resources available to the school

2-11 for the instruction of those pupils.

2-12 2. The Legislative Auditor shall prepare a final written report of the

2-13 audit and present the report to the Audit Subcommittee of the Legislative

2-14 Commission not later than February 5, 2001.

2-15 3. To the extent that the provisions of NRS 218.737 to 218.890,

2-16 inclusive, are consistent with the requirements of this section, those

2-17 provisions apply to the audit conducted pursuant to this section. For the

2-18 purposes of this subsection, each school district in this state shall be

2-19 deemed to be an agency of the state.

2-20 4. Upon the request of the Legislative Auditor or his authorized

2-21 representative, the officers and employees of each school district in this

2-22 state shall make available to the Legislative Auditor any of their books,

2-23 accounts, claims, reports, vouchers or other records of information,

2-24 confidential or otherwise and irrespective of their form or location, which

2-25 the Legislative Auditor deems necessary to conduct the audit required by

2-26 this section.

2-27 Sec. 2. This act becomes effective on July 1, 1999.