NAC386.410. Performance audits: Report of compliance.

The sponsor of a charter school shall submit to the Department a performance audit that reports the compliance of the charter school with the written charter and with the applicable statutes and regulations. The report of compliance must be submitted annually unless the charter school is eligible for a waiver from the annual submission pursuant to NRS 386.5515 and NAC 386.412. If the charter school submits the documentation required for a waiver pursuant to NAC 386.412 and the sponsor determines that the charter school is eligible for the waiver, the charter school shall submit to the performance audit every 3 years. If the board of trustees of a school district or a college or university within the Nevada System of Higher Education is the sponsor of a charter school, the report of compliance must be included in the report that is required pursuant to NRS 386.610. The report of compliance must include:

     1. A determination whether the charter school and its governing body comply with the terms and conditions of operation set forth in the written charter.

     2. A determination whether the membership of the governing body of the charter school complies with NRS 386.549 and NAC 386.345, including, without limitation, whether:

     (a) The governing body consists of the number of teachers required by NRS 386.549;

     (b) A majority of the members of the governing body reside in the county in which the charter school is located; and

     (c) Each member of the governing body has filed an affidavit with the Department indicating that he or she:

          (1) Has not been convicted of a felony or offense involving moral turpitude; and

          (2) Has read and understands material concerning the roles and responsibilities of members of governing bodies of charter schools and other material designed to assist the governing bodies of charter schools, if such material is provided to him or her by the Department,

Ê as required pursuant to NRS 386.549.

     3. A determination whether the governing body has held at least one regularly scheduled public meeting in the county in which the charter school is located during each calendar quarter and each meeting complied with chapter 241 of NRS.

     4. A determination whether the governing body and the charter school comply with the provisions of NRS 332.800.

     5. Upon examination of the agenda and minutes of each meeting of the governing body and the reports submitted to the governing body during each meeting, a determination whether the governing body is fulfilling its duty to evaluate the performance of each entity with whom the governing body has entered into a contract, including, without limitation, the performance of an educational management organization.

     6. If the charter school is dedicated to providing educational programs and opportunities for pupils who are at risk, a determination whether the educational programs and services provided to those pupils are appropriate and carried out in an effective manner.

     7. A determination whether the charter school has complied with generally accepted standards of accounting and fiscal management.

     8. A determination whether all money received by the charter school from this State and from the board of trustees of a school district is deposited and maintained in a bank, credit union or other financial institution in this State.

     9. A determination whether the charter school has adopted a final budget, as required by NRS 386.550 and NAC 387.725.

     10. A determination whether the charter school complies with NRS 386.573 regarding orders for payment of money.

     11. A determination whether the charter school administers achievement and proficiency examinations in accordance with chapter 389 of NRS and chapter 389 of NAC.

     12. A summary of the manner in which the charter school ensures the health and safety of the pupils enrolled in the charter school, including, without limitation, a determination whether the charter school:

     (a) Complies with the requirements for reporting the abuse or neglect of a child;

     (b) Complies with Title V of the Rehabilitation Act of 1973, 29 U.S.C. §§ 791 et seq.;

     (c) Provides adequate health services;

     (d) Maintains records of the immunizations required of pupils in accordance with NRS 392.435;

     (e) Complies with NRS 392.450 by providing drills for pupils in the appropriate procedures to be followed in the event of an emergency and by posting escape routes; and

     (f) Complies with the requirements for crisis response in public schools in accordance with NRS 392.600 to 392.656, inclusive.

     13. A determination whether each facility that the charter school occupies complies with applicable building codes, codes for the prevention of fire, and codes pertaining to safety, health and sanitation.

     14. A determination whether the charter school complies with NRS 386.585, including, without limitation, whether the charter school:

     (a) Provides a copy of the rules of behavior, prescribed punishments and procedures to be followed in imposing punishments to each pupil;

     (b) Maintains, for public inspection at the charter school, a copy of the rules of behavior, prescribed punishments and procedures to be followed in imposing punishments; and

     (c) Complies with the policies and procedures for the suspension and expulsion of pupils.

     15. A description of the attendance policy of the charter school and a determination whether the policy is:

     (a) Distributed to each pupil in accordance with NAC 386.350; and

     (b) Available for public inspection during the school’s regular business hours.

     16. If pupils with disabilities are enrolled in the charter school, a determination whether the provision of special educational services and programs to those pupils complies with the requirements set forth in chapters 388 and 395 of NRS and NAC 388.150 to 388.450, inclusive.

     17. A determination whether the charter school provides instruction in the core academic subjects set forth in subsection 1 of NRS 389.018, as applicable for the grade levels of pupils who are enrolled in the charter school.

     18. A determination whether the charter school provides at least the courses of study that are required of pupils by statute or regulation for promotion to the next grade or graduation from a public high school and requires the pupils who are enrolled in the charter school to take those courses of study.

     19. A determination whether the charter school complies with NRS 386.590 regarding the employment of teachers and other educational personnel.

     20. A determination whether the status of the employees of the charter school and the rights and benefits provided to those employees comply with NRS 386.595.

     21. A description of the manner in which the charter school maintains personnel records for its employees.

     22. A description of the procedure for the enrollment of pupils in the charter school, including, without limitation, whether the charter school enrolls pupils on the basis of a lottery system if more pupils who are eligible for enrollment apply for enrollment than the number of spaces that are available.

     23. If the charter school provides instruction to pupils enrolled in kindergarten, first grade or second grade, a determination whether the charter school complies with NRS 392.040 regarding the ages for enrollment in those grades.

     24. A determination whether the charter school refrains from charging tuition or fees, except for those fees that are authorized by specific statute or by the written charter of the charter school.

     25. A determination whether the charter school provides written notice to the parents and legal guardians of pupils enrolled in grades 9 to 12, inclusive, whether the charter school is accredited by the Commission on Schools of the Northwest Accreditation Commission.

     26. A determination whether the charter school complies with NRS 386.583 regarding the adoption of rules for academic retention.

     27. A determination of whether the charter school maintains the type and amount of insurance:

     (a) Required by NAC 386.215.

     (b) In a manner that complies with paragraph (l) of subsection 1 of NRS 386.550, which may include worker’s compensation insurance, or is otherwise prepared to hold harmless, indemnify and defend the sponsor of the charter school as required by that paragraph.

     28. A determination whether the written inventory of equipment, supplies and textbooks that is maintained by the charter school pursuant to NAC 386.342 is current and accurate.

     (Added to NAC by Dep’t of Education by R193-01, eff. 4-1-2002; A by R060-02, 12-17-2002; R011-03, 10-30-2003; R058-04, 8-25-2004; R044-05, 10-31-2005; R171-05, 2-23-2006; R171-05, 2-23-2006, eff. 7-1-2006; A by Bd. of Education by R135-07, 4-17-2008; A by Dep’t of Education by R169-07, 9-18-2008; A by Bd. of Education by R026-09, 10-27-2009)