Title 34

NRS 387.1175 Regulations. The State Department of Agriculture may adopt regulations to carry out the provisions of NRS 387.114 to 387.1175, inclusive. (Added to NRS by 2015, 3855) APPORTIONMENTS AND ALLOWANCES FROM STATE EDUCATION FUND General Provisions

NRS 387.121 Intent of Legislature to provide additional resources to Pupil-Centered Funding Plan to meet needs of certain categories of pupils and promote transparency and accountability in public education. 1. The Legislature declares that the proper objective of state financial…

NRS 387.1211 Definitions. As used in NRS 387.121 to 387.12468, inclusive: 1. “At-risk pupil” means a pupil who is within the quintile of pupils determined to be most in need of additional services and assistance to graduate based on one or more measures prescribed by the State Bo…

NRS 387.1212 State Education Fund: Creation; sources of money; payment of claims. 1. The State Education Fund is hereby created as a special revenue fund to be administered by the Superintendent of Public Instruction for the purpose of supporting the operation of the public schoo…

NRS 387.1213 Education Stabilization Account: Creation; transfer of money; temporary advance from Account; limitation on balance. 1. The Education Stabilization Account is hereby created in the State Education Fund. Except as otherwise provided in this section, each year after th…

NRS 387.1214 Determination of statewide base per pupil funding, adjusted base per pupil funding and additional weighted funding; appropriation of money in State Education Fund. 1. After a direct legislative appropriation is made to the State Education Fund from the State General …

NRS 387.1215 Establishment of cost adjustment factor for certain public schools in each county. 1. To account for variation between the counties of this State in the cost of living and the cost of labor, the Department shall establish by regulation cost adjustment factors for the…

NRS 387.1218 Establishment of attendance area adjustment. 1. To account for the increased cost per pupil to operate public schools in areas with lower population density, the Department shall establish by regulation an attendance area adjustment for each relevant portion of a sch…

NRS 387.122 Establishment of statewide multiplier for pupils with disabilities. 1. In addition to the support provided from the State Education Fund pursuant to NRS 387.1214, the support provided for the public schools of this State must include a statewide multiplier for pupils …

NRS 387.1223 Quarterly reports of average daily enrollment; calculation of yearly apportionment; effect of declining enrollment; consequences for school district, charter school or university school for profoundly gifted pupils that deliberately causes decline in enrollment. 1. O…

NRS 387.1225 Reimbursement to hospital or other facility that provides residential treatment to children and operates licensed private school or accredited educational program; request for and amount of reimbursement. 1. A hospital or other facility which is licensed by the Healt…

NRS 387.123 Count of pupils for apportionment; uniform regulations for counting enrollment and calculating average daily enrollment. 1. The count of pupils for apportionment purposes includes all pupils who are enrolled in programs of instruction of the school district, including…

NRS 387.1234 Regulations to establish maximum pupil-teacher ratio in each grade; exception from maximum ratio for certain schools and programs. 1. Except as otherwise provided in subsection 3 and NRS 388.700, the State Board shall establish by regulation the maximum pupil-teacher…

NRS 387.1238 Verification of reports of enrollment and attendance. The Superintendent of Public Instruction may in his or her discretion and shall when so directed by the State Board verify by independent audit or other suitable examination the reports of enrollment and daily att…

NRS 387.124 Apportionments to school districts, charter schools and university schools for profoundly gifted pupils; apportionments for pupils enrolled part-time in program of distance education; apportionment of money for National School Lunch Program. Except as otherwise provid…

NRS 387.1241 Requirements for apportionments to charter schools; request for advance by charter school. Except as otherwise provided in NRS 387.124, 387.1242, 387.1244 and 387.528: 1. The apportionment to a charter school, computed on a yearly basis, is equal to the amounts estab…

NRS 387.1242 Requirements for apportionments to university schools for profoundly gifted pupils; request for advance by university school. Except as otherwise provided in NRS 387.124, 387.1241, 387.1244 and 387.528: 1. The apportionment to a university school for profoundly gifte…

NRS 387.1243 Adjustments for pupil not properly enrolled or not attending; final computation; underpayments and overpayments. 1. The first apportionment based on an estimated number of pupils and succeeding apportionments are subject to adjustment from time to time as the need th…

NRS 387.1244 Superintendent of Public Instruction authorized and required to make deductions from apportionment otherwise payable; grounds; appeal to State Board. 1. The Superintendent of Public Instruction may deduct from an apportionment otherwise payable to a school district, …

NRS 387.12445 Distribution and use of adjusted base per-pupil funding and weighted funding; separate accounting of certain funds; regulations. 1. Except as otherwise provided in subsection 2, each school district shall ensure that all adjusted base per pupil funding received by t…

NRS 387.12455 Reservation of money for transfer to State Education Fund; inclusion of recommendations concerning education funding in proposed executive budget. [Effective October 1, 2026.] 1. Except as otherwise provided in subsection 5, for the purpose of establishing budgetary…

NRS 387.1246 Commission on School Funding: Members; terms; removal of members; vacancies; officers; rules; meetings; quorum; provision of certain services and assistance to Commission; per diem. 1. The Commission on School Funding, consisting of 11 members, is hereby created. 2. …

NRS 387.12463 Commission on School Funding: Duties; receipt of annual report; remedial actions based on contents of report; recommendations. 1. The Commission shall: (a) Provide guidance to school districts and the Department on the implementation of the Pupil-Centered Funding Pl…

NRS 387.12468 Reports. 1. On or before January 1 of each year, each school district shall create a report that includes a description of the personnel employed and services provided by the school district during the immediately preceding school year and any changes that the schoo…

NRS 387.1249 Creation of Fund; use of interest and income; transfer of money to State General Fund. 1. There is hereby created as a special revenue fund, the Fund for School Improvement to be administered by the Superintendent of Public Instruction. The Superintendent may accept …

NRS 387.1271 “Account” defined. As used in NRS 387.1271 to 387.1277, inclusive, unless the context otherwise requires, “Account” means the Early Childhood Literacy and Readiness Account created by NRS 387.1273. (Added to NRS by 2023, 2169)

NRS 387.1273 Creation; use of interest and income; transfer of money to State General Fund; acceptance of gifts and grants; use of money in Account. 1. The Early Childhood Literacy and Readiness Account is hereby created in the State General Fund. The Account must be administered…

NRS 387.1275 Award of grants; application to receive grant; prioritization of award of grants; Department authorized to set aside portion of funding for certain purposes. 1. The Department shall, to the extent money is available, award grants of money to school districts, sponsor…

NRS 387.1277 Department to review grants awarded; compilation of report. On or before November 1 of each year, the Department shall: 1. Review all grants awarded pursuant to NRS 387.1275 during the immediately preceding year; 2. Compile a report for the immediately preceding year…

NRS 387.170 County school district fund: Creation; transfers. 1. There is hereby created in each county treasury a fund to be designated as the county school district fund, except as otherwise provided in subsection 2. 2. All money received by the county treasurer under the provi…

NRS 387.175 County school district fund: Composition. The county school district fund is composed of: 1. All money received from the Federal Government for the maintenance and operation of public schools. 2. Apportionments by this State as provided in NRS 387.124. 3. Any other re…

NRS 387.177 County school district buildings and sites fund: Creation; composition; expenditures. 1. There is hereby created in each county treasury or in a separate account, if established under NRS 354.603, a fund to be designated as the county school district buildings and sit…

NRS 387.180 Deposit by trustees of money collected in county school district fund or buildings and sites fund. The board of trustees of each county school district shall pay all moneys received by it for school purposes into the county treasury at the end of each month to be plac…

NRS 387.185 Distribution of money to school districts, charter schools and university schools for profoundly gifted pupils. 1. Except as otherwise provided in subsection 2 and NRS 387.528, unless the Superintendent of Public Instruction authorizes a withholding pursuant to NRS 38…

NRS 387.191 Proceeds of certain tax on revenues from rental of transient lodging to be deposited in State Education Fund. Except as otherwise provided in this section, the proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty or interest must be paid by…

NRS 387.195 Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals. 1. Each board of county commissioners shall levy a tax of 75 cents on each $100 of assessed valuation of taxable property within the county for the support of the p…

NRS 387.205 Required and authorized uses of money in county school district fund; allocating use of money to ensure budgetary priorities are carried out. 1. Subject to the provisions of subsection 3, money on deposit in the county school district fund or in a separate account, if…

NRS 387.206 Recommended minimum expenditure by school districts, charter schools and university schools for profoundly gifted pupils for textbooks, instructional supplies, instructional software and instructional hardware. Repealed. (See chapter 491, Statutes of Nevada 2025, at p…

NRS 387.2062 Report concerning failure to comply with recommended minimum expenditure. Repealed. (See chapter 491, Statutes of Nevada 2025, at page 3238; chapter 506, Statutes of Nevada 2025, at page 3484.)

NRS 387.210 Duties of county treasurer. Except when the board of trustees of a county school district elects to establish a separate account under the provisions of NRS 354.603, each county treasurer shall: 1. Receive and hold as a special deposit all public school moneys, whethe…

NRS 387.220 Penalties for failure of county treasurer or county auditor to perform certain duties. 1. If any county treasurer or county auditor fails or neglects to perform the duties required of him or her by NRS 354.603 and 387.210, the county treasurer or county auditor shall …

NRS 387.225 Money for schools to be received and disbursed by tax collector or county treasurer without fee. No tax collector or county treasurer shall receive any fees or compensation whatever for collecting, receiving, keeping, transporting or disbursing any public school money…

NRS 387.300 Budgets: Preparation. Boards of trustees of county school districts shall prepare budgets of the amounts of money estimated to be necessary to pay the expenses of conducting the public business of the school districts as provided in chapter 354 of NRS. [149:32:1956]—(…

NRS 387.301 Budgets: Establishment of criteria for determining budgetary priorities directed at improving pupil achievement and classroom instruction; use of criteria. 1. Within the limits prescribed by law, the board of trustees of each school district shall establish criteria f…

NRS 387.303 Budgets: Annual reports by school districts; compilation of reports; biennial budget request for State Education Fund. 1. Each year, on or before the Friday of the first week in January that contains 5 business days, the board of trustees of each school district shall…

NRS 387.3035 Duties of Department: Determination of apportionment of state school money; development of uniform system of budgeting and accounting; continuing study of state school finance; preparation of biennial budgets. The Department shall: 1. Determine the apportionment of a…