PROCEDURES FOR SCHOOL ACCOUNTING

General Provisions

School Schedules and School Days in Session

Enrollment and Attendance of Pupils

Reports and Counts of Pupils

DISCRETIONARY PROGRAM UNITS FOR SPECIAL EDUCATION

NAC 387.400. Availability of special education program units to school districts.

NAC 387.410. Application for units; action by State Board of Education.

NAC 387.420. Expiration of unit.

PHYSICAL CONDITION OF SCHOOL

NAC 387.501. Submission of information relating to physical condition of school.

FINANCING OF CONSTRUCTION OF SCHOOLS AND OTHER SPECIAL PROJECTS

NAC 387.540. Fund to Assist School Districts in Financing Capital Improvements: Submission of application for grant of money.

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.

CHARTER SCHOOL AND UNIVERSITY SCHOOL FOR PROFOUNDLY GIFTED PUPILS BUDGET AND FINANCE REGULATIONS

NAC 387.600. Short title.

NAC 387.605. Purposes of Charter School and University School for Profoundly Gifted Pupils Budget and Finance Regulations.

NAC 387.610. Definitions.

NAC 387.615. “Accrual basis” defined.

NAC 387.617. “Anticipated revenue” defined.

NAC 387.619. “Appropriation” defined.

NAC 387.622. “Assets” defined.

NAC 387.625. “Audit” defined.

NAC 387.628. “Budget” defined.

NAC 387.630. “Budget augmentation” defined.

NAC 387.633. “Budget year” defined.

NAC 387.637. “Capital assets” defined.

NAC 387.640. “Contingency account” defined.

NAC 387.644. “Department” defined.

NAC 387.647. “Encumbrances” defined.

NAC 387.650. “Expenditure” defined.

NAC 387.654. “Expense” defined.

NAC 387.657. “Final budget” defined.

NAC 387.660. “Fiscal year” defined.

NAC 387.667. “Liabilities” defined.

NAC 387.670. “Modified accrual basis” defined.

NAC 387.675. “Reserve” defined.

NAC 387.677. “Revenue” defined.

NAC 387.680. “State Board” defined.

NAC 387.685. “Tentative budget” defined.

NAC 387.700. Preparation and submission of annual capital improvement plan; limitation on amount of expenditures; required contents; reconciliation of capital outlay.

NAC 387.705. Construction of capital improvement prohibited unless funding included in approved budget.

NAC 387.710. Annual report concerning capital improvements owned, leased or operated by charter school or university school for profoundly gifted pupils.

NAC 387.715. Contents of budget.

NAC 387.720. Tentative budget: Preparation and submission; notice and public hearing.

NAC 387.725. Final budget: Adoption and submission.

NAC 387.730. Final budget: Amounts appropriated for proposed expenditures; limitations.

NAC 387.735. Procedures and requirements for augmenting or amending budget.

NAC 387.740. Limitation on expenditure of money in excess of amount appropriated; exceptions.

NAC 387.750. Reporting of expenditures of charter school or university school for profoundly gifted pupils for lobbying activities; filing with Department.

NAC 387.755. Establishment of contingency account authorized; limit on appropriations; expenditures from account.

NAC 387.760. Establishment of petty cash, imprest or revolving accounts authorized; payments from accounts; reimbursement of accounts.

NAC 387.765. Compliance with accounting principles; use of chart of accounts; maintenance of money in banks, credit unions or savings and loan associations.

NAC 387.770. Establishment of property and equipment records; inventory controls.

NAC 387.775. Annual audits.

NAC 387.780. Review of annual audit by Department; plan of correction for violations; hearing.