Nevada Administrative Code

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…

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 annua…

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 o…

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…

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 …

NAC 387.720 Tentative budget: Preparation and submission; notice and public hearing. (NRS 388A.110, 388C.060) 1. The person designated by the governing body of a charter school pursuant to NRS 388A.420 or by the governing body of a university school for profoundly gifted pupils p…

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 bu…

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 exp…

NAC 387.735 Procedures and requirements for augmenting or amending budget. (NRS 388A.110, 388C.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 budge…

NAC 387.740 Limitation on expenditure of money in excess of amount appropriated; exceptions. (NRS 388A.110, 388C.060) 1. No governing body or member of a governing body of a charter school or university school for profoundly gifted pupils may, during any fiscal year, expend or co…

NAC 387.750 Reporting of expenditures of charter school or university school for profoundly gifted pupils for lobbying activities; filing with Department. (NRS 388A.110, 388C.060) 1. In each year in which the Legislature convenes, a charter school or university school for profoun…

NAC 387.753 Creation of organization to raise money on behalf of charter school. (NRS 388A.110) 1. A committee to form a charter school may create an organization to raise money on behalf of the charter school proposed by the committee. Such an organization must be recognized as …

NAC 387.755 Establishment of contingency account authorized; limit on appropriations; expenditures from account. (NRS 388A.110, 388C.060) A contingency account may be established in any governmental fund. The maximum amount which may be appropriated for such a contingency account…

NAC 387.760 Establishment of petty cash, imprest or revolving accounts authorized; payments from accounts; reimbursement of accounts. (NRS 388A.110, 388C.060) 1. The governing body of any charter school or university school for profoundly gifted pupils may, by resolution, establi…

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 388A.110, 388C.060) A charter school or university school for profoundly gifted pupils shall: 1. Comply with generally …

NAC 387.770 Establishment of property and equipment records; inventory controls. (NRS 388A.110, 388C.060) 1. The governing body of each charter school and the governing body of each university school for profoundly gifted pupils shall: (a) Cause to be established and maintained a…

NAC 387.773 Department to issue Nevada Charter School Audit Guide. (NRS 388A.105, 388A.110) The Department, in consultation with the sponsors of charter schools, will issue a Nevada Charter School Audit Guide which recommends the standards for an annual audit of a charter school …

NAC 387.775 Annual audits; requirements for audit contract. (NRS 388A.105, 388A.110, 388C.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 audite…

NAC 387.780 Review of annual audit by Department; plan of correction for violations; hearing; consequences for failure to comply with statute or regulation. (NRS 388A.105, 388A.110, 388C.060) 1. The Department shall review the annual audit of each charter school and each universi…

NAC 387.800 Duties of recipient of grant. (NRS 387.652, 387.656) A recipient of a grant for a prekindergarten program awarded pursuant to NRS 387.652 shall: 1. Collaborate with providers of community-based services to meet the needs of the families of pupils enrolled in the progr…

NAC 388.001 Definitions. (NRS 385.080, 388.419, 388.5267) As used in NAC 388.001 to 388.450, inclusive, unless the context otherwise requires, the words and terms defined in NAC 388.005 to 388.141, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by …

NAC 388.005 “Academic achievement” defined. (NRS 385.080) Except as otherwise provided in this section, “academic achievement” means the possession of basic reading skills and skills relating to oral expression, listening comprehension, written expression, reading fluency, readin…

NAC 388.015 “Adaptive skills” defined. (NRS 385.080) “Adaptive skills” include communication, self-care, home living, social skills, community use, self-direction, health and safety, functional academics, leisure and work. (Added to NAC by Bd. of Education, eff. 7-14-88; A by R08…

NAC 388.017 “Agency with personally identifiable information” defined. (NRS 385.080, 388.419) “Agency with personally identifiable information” has the meaning ascribed to the term “participating agency” in 34 C.F.R. § 300.611. (Added to NAC by Bd. of Education by R017-18, eff. 1…

NAC 388.023 “Assistive technology device” defined. (NRS 385.080) “Assistive technology device” has the meaning ascribed to it in 34 C.F.R. § 300.5. The term does not include a medical device that is surgically implanted or the replacement of such a device. (Added to NAC by Bd. of…

NAC 388.024 “Assistive technology service” defined. (NRS 385.080) “Assistive technology service” has the meaning ascribed to it in 34 C.F.R. § 300.6. (Added to NAC by Bd. of Education, eff. 11-23-93)

NAC 388.028 “Autism spectrum disorder” defined. (NRS 385.080) 1. “Autism spectrum disorder” means a condition which: (a) Significantly affects the verbal and nonverbal communication and social skills of a person and is often characterized by repetitive activities and stereotyped …

NAC 388.0285 “Business day” defined. (NRS 385.080, 388.419) “Business day” has the meaning ascribed to it in 34 C.F.R. § 300.11(b). (Added to NAC by Bd. of Education by R017-18, eff. 1-30-2019)

NAC 388.029 “Classroom-based assessment” defined. (NRS 385.080) “Classroom-based assessment” means an assessment of the academic work of a pupil produced in a classroom, including, without limitation, samples of the pupil’s work, pupil portfolios, progress reports, reports of tea…

NAC 388.031 “Cognitive abilities” defined. (NRS 385.080) “Cognitive abilities” means those abilities involving the processes of thinking, reasoning and problem solving. (Added to NAC by Bd. of Education, eff. 7-14-88)

NAC 388.033 “Collaborative or consulting services” defined. (NRS 385.080) “Collaborative or consulting services” means the assistance provided by special education personnel or other professionals to regular classroom teachers regarding the assessment, teaching and evaluation of …

NAC 388.0335 “Communication mode” defined. (NRS 385.080, 388.419) “Communication mode” has the meaning ascribed to it in NRS 388.417. (Added to NAC by Bd. of Education by R017-18, eff. 1-30-2019)

NAC 388.034 “Day” defined. (NRS 385.080) “Day” means a calendar day. (Added to NAC by Bd. of Education by R085-99, eff. 2-16-2000)

NAC 388.0345 “Deaf-blindness” defined. (NRS 385.080) “Deaf-blindness” means concomitant hearing and visual impairments, the combination of which causes severe communication and other developmental and educational needs that cannot be accommodated in special education programs tha…

NAC 388.035 “Department” defined. (NRS 385.080) “Department” means the Department of Education. (Added to NAC by Bd. of Education, eff. 7-14-88)