Nevada Administrative Code

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) BREAKFAST AFTER THE BELL PROGRAM

NAC 387.370 Requirements to opt out of participating in Program; participation not required when sufficient money not available. (NRS 387.1175) 1. Except as otherwise provided in subsection 2, a public school which is required by subsection 2 of NRS 387.1145 to participate in the…

NAC 387.375 Grant application to participate in Program by certain public schools that are not required to participate. (NRS 387.1155, 387.1175) A public school which is not required by NRS 387.1145 to participate in the Breakfast After the Bell Program but which is seeking a wai…

NAC 387.3805 “Attendance area” interpreted. (NRS 387.1218) As used in NRS 387.1218, the Department will interpret the term “attendance area” to mean the city center nearest to a portion of a school district determined to be eligible for an attendance area adjustment pursuant to N…

NAC 387.3815 Determination of attendance area adjustment. (NRS 387.1218) The attendance area adjustment required by NRS 387.1218 must be determined by multiplying the number of pupils in an attendance area by the factor established for the attendance area by the Department by reg…

NAC 387.3825 “Administrative expenses” interpreted. (NRS 387.12445) As used in NRS 387.12445, the Department will interpret the term “administrative expenses” to include the salaries and benefits of employees who perform services related to general administration plus the amount …

NAC 387.3835 Maximum amount of money to be deducted from adjusted base per pupil funding for administrative expenses. (NRS 387.12445) 1. The maximum amount of money each school district may deduct from its adjusted base per pupil funding for administrative expenses is: (a) For a …

NAC 387.3845 Definitions. (NRS 387.1225) As used in NAC 387.3845 to 387.38458, inclusive, unless the context otherwise requires, the words and terms defined in NAC 387.38451 to 387.38454, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Dep’t of E…

NAC 387.38451 “Agency which provides child welfare services” defined. (NRS 387.1225) “Agency which provides child welfare services” has the meaning ascribed to it in NRS 432B.030. (Added to NAC by Dep’t of Education by R133-22, eff. 3-2-2023)

NAC 387.38452 “Fictive kin” defined. (NRS 387.1225) “Fictive kin” has the meaning ascribed to it in NRS 432B.0657. (Added to NAC by Dep’t of Education by R133-22, eff. 3-2-2023)

NAC 387.38453 “Foster home” defined. (NRS 387.1225) “Foster home” has the meaning ascribed to it in NRS 424.014. (Added to NAC by Dep’t of Education by R133-22, eff. 3-2-2023)

NAC 387.38454 “Parent” defined. (NRS 387.1225) “Parent” has the meaning ascribed to it in NRS 432B.080. (Added to NAC by Dep’t of Education by R133-22, eff. 3-2-2023)

NAC 387.38455 Request for reimbursement for cost of providing educational services. (NRS 387.1225) 1. A hospital or other facility that submits a request for reimbursement for the cost of providing educational services to a child pursuant to NRS 387.1225 must submit the request i…

NAC 387.38456 Requirement to develop plan for continued education of children admitted to hospitals and other facilities; Department to post list of resources. (NRS 387.1225) 1. If a hospital or other facility which provides residential treatment wishes to request reimbursement f…

NAC 387.38457 Development of plan; provision of copy of plan to certain persons. (NRS 387.1225) 1. A plan for the continued education of a child developed pursuant to subsection 1 of NRS 432B.60847 or subsection 1 of NAC 387.38456 by a hospital or other facility that plans to req…

NAC 387.38458 Contents of plan. (NRS 387.1225, 432B.60847) A plan for the continued education of a child developed pursuant to subsection 1 of NRS 432B.60847 or subsection 1 of NAC 387.38456 by a hospital or other facility that plans to request reimbursement for the cost of provi…

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…

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 app…

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 …

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 create…

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 o…

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. 10-27-200…

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, prese…

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 Ed…

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 …

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 pu…

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. 10-27-200…

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 t…

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, …

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-…

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 an…

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 …

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…

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 an…

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 Educa…

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 …

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 …

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 adop…