Nevada § 387.303 - Budgets: Annual reports by school districts; compilation of reports; biennial budget request for State Education Fund

§ 387.303. Budgets: Annual reports by school districts; compilation of reports; biennial budget request for State Education Fund

1. Not later than November 1 of each year, the board of trustees of each school district

shall submit to the Superintendent of Public Instruction and the Department of Taxation

a report which includes the following information: (a) For each fund within the school district, including, without limitation, the school

district's general fund and any special revenue fund which receives state money, the

total number and salaries of licensed and nonlicensed persons whose salaries are paid

from the fund and who are employed by the school district in full-time positions or

in part-time positions added together to represent full-time positions. Information must be provided for the current school year based upon the school district's

final budget, including any amendments and augmentations thereto, and for the preceding

school year. An employee must be categorized as filling an instructional, administrative, instructional

support or other position. (b) The school district's actual expenditures in the fiscal year immediately preceding

the report. (c) The school district's proposed expenditures for the current fiscal year. (d) The schedule of salaries for licensed employees in the current school year and

a statement of whether the negotiations regarding salaries for the current school

year have been completed. If the negotiations have not been completed at the time the schedule of salaries

is submitted, the board of trustees shall submit a supplemental report to the Superintendent

of Public Instruction upon completion of negotiations or the determination of an arbitrator

concerning the negotiations that includes the schedule of salaries agreed to or required

by the arbitrator. (e) The number of employees who received an increase in salary pursuant to NRS 391.161 , 391.162 or 391.163 for the current and preceding fiscal years. If the board of trustees is required to pay an increase in salary retroactively

pursuant to NRS 391.161 , the board of trustees shall submit a supplemental report to the Superintendent of

Public Instruction not later than February 15 of the year in which the retroactive

payment was made that includes the number of teachers to whom an increase in salary

was paid retroactively. (f) The number of employees eligible for health insurance within the school district

for the current and preceding fiscal years and the amount paid for health insurance

for each such employee during those years. (g) The rates for fringe benefits, excluding health insurance, paid by the school

district for its licensed employees in the preceding and current fiscal years. (h) The amount paid for extra duties, supervision of extracurricular activities and

supplemental pay and the number of employees receiving that pay in the preceding and

current fiscal years. 2. On or before November 25 of each year, the Superintendent of Public Instruction

shall submit to the Office of Finance and the Fiscal Analysis Division of the Legislative

Counsel Bureau, in a format approved by the Director of the Office of Finance, a compilation

of the reports made by each school district pursuant to subsection 1. 3. In preparing the agency biennial budget request for the State Education Fund for

submission to the Office of Finance, the Superintendent of Public Instruction: (a) Shall compile the information from the most recent compilation of reports submitted

pursuant to subsection 2; and (b) May consider the cost of enhancements to existing programs or the projected cost

of proposed new educational programs, regardless of whether those enhancements or

new programs are included in the adjusted base per pupil funding for inclusion in

the biennial budget request to the Office of Finance. 4. The Superintendent of Public Instruction shall, in the compilation required by

subsection 2, reconcile the revenues of the school districts with the apportionment

received by those districts from the State Education Fund for the preceding year. 5. The request prepared pursuant to subsection 3 must: (a) Be presented by the Superintendent of Public Instruction to such standing committees

of the Legislature as requested by the standing committees for the purposes of developing

educational programs and providing appropriations for those programs; and (b) Provide for a direct comparison of appropriations to the proposed budget of the

Governor submitted pursuant to subsection 4 of NRS 353.230 .