Revises provisions relating to education. (BDR 34-792)

S.B. 328

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SENATE BILL NO. 328–SENATORS CRUZ-CRAWFORD
AND DONDERO LOOP

MARCH 11, 2025
____________

Referred to Committee on Education

SUMMARY—Revises provisions relating to education.
(BDR 34-792)

FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: No.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

AN ACT relating to education; requiring the annual report of
accountability prepared by the board of trustees of each
school district to include certain information concerning
heating, ventilation and air -conditioning systems;
requiring the tentative budget of a school distr ict to
include certain information regarding the salaries and
benefits of licensed teachers at each school; and providing
other matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law requires the board of trustees of each school dis trict and the 1
governing bodies of certain charter schools in this State to prepare an annual report 2
of accountability. (NRS 385A.070) Section 1 of this bill requires the rep ort to 3
include information on how many heating, ventilation and air -conditioning systems 4
are in need of repair or replacement at each school in the school district, including 5
each charter school sponsored by the school district. Section 1 additionally requires 6
the report to include, for each such system in need of repair or replacement: (1) the 7
duration of the issue necessitating the repair or replacement; and (2) the cost a nd 8
timeline for obtaining the necessary repair or replacement. Section 2 of this bill 9
makes a conforming change to provide that certain general references to the 10
information required to be included in the report includes the information required 11
to be included by section 1. 12
Existing law requires local governments, on or before April 15 of each year, to 13
submit a tentative budget to the Department of Taxation and, in the case of school 14
districts, the Department of Education. Existing law requires each local government 15
to hold a public hearing on the tentative budget not sooner than the third Monday in 16
May and not later than the last day in May. (NRS 354.596) 17
Existing law requires the board of t rustees of each school district, on or before 18
November 1 of each year, to submit to the Superintendent of Public Instruction and 19

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the Department of Taxation a report that includes certain information, including: 20
(1) the total number and salaries of licensed and nonlicensed employees whose 21
salaries are paid from each fund of the school district; (2) the schedule of salaries 22
for licensed employees; (3) the number of employees eligible for health insurance 23
and the amount paid for health insurance for each emplo yee; and (4) the rates for 24
fringe benefits, excluding health insurance, paid by the school district for its 25
licensed employees. (NRS 387.303) Section 3 of th is bill requires the tentative 26
budget of a school district to include, for each school within the school district: (1) 27
the total number and salaries of licensed teachers; (2) the proposed expenditures for 28
health insurance for licensed teachers; and (3) the proposed expenditures for fringe 29
benefits, excluding health insurance, to be paid for licensed teachers. 30

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Chapter 385A of NRS is hereby amended by 1
adding thereto a new section to read as follows: 2
The annual report of accountability prepared pursuant to NRS 3
385A.070 must include, for each school in the school district, 4
including, without limitation, each charter school sponsored by 5
the school district, information on: 6
1. How many heating, ventilati on and air -conditioning 7
systems at each school are in need of repair or replacement; 8
2. For each issue described in subsection 1, the duration of 9
the issue necessitating the repair or replacement; and 10
3. For each issue described in subsection 1, the cost and the 11
timeline for obtaining the necessary repair or replacement. 12
Sec. 2. NRS 385A.070 is hereby amended to read as follows: 13
385A.070 1. The board of trustees of each school district in 14
this State, in cooperation with associations recognized by the State 15
Board as representing licensed educational personnel in the district, 16
shall adopt a program providing for the accountability of the school 17
district to the residents of the district and to the State Board for the 18
quality of the schools and the educational achievement of the pupils 19
in the district, including, without limitation, pupils enrolled in 20
charter schools sponsored by the school distri ct. The board of 21
trustees of each school district shall report the information required 22
by NRS 385A.070 to 385A.320, inclusive, and section 1 of this act 23
for each charter school sponsored by the school district . The 24
information for charter schools must be reported separately. 25
2. The board of trustees of each school district shall, on or 26
before December 31 of each year, prepare for the immediately 27
preceding school year a single annual report of accountability 28
concerning the educational goals and objectives of the school 29
district, the information prescribed by NRS 385A.070 to 385A.320, 30
inclusive, and section 1 of this act and such other information as is 31

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directed by the S uperintendent of Public Instruction. A separate 1
reporting for a group of pupils must not be made pursuant to NRS 2
385A.070 to 385A.320, inclusive, and section 1 of this act if the 3
number of pupils in that group is insufficient to yield statistically 4
reliable information or the results would reveal personally 5
identifiable information about an individual pupil. The Department 6
shall use the mechanism approved by the United States Department 7
of Education for the statewide system of accountability for public 8
schools for determining the minimum number of pupils that must be 9
in a group for that group to yield statistically reliable information. 10
3. The State Public Charter School Authority , each college or 11
university within the Nevada System of Higher Education and each 12
city or county that sponsors a charter school shall, on or before 13
December 31 of each year, prepare for the immediately preceding 14
school year an annual report of accountability of the charter schools 15
sponsored by the State Public Charter School Autho rity or 16
institution, as applicable, concerning the accountability information 17
prescribed by the Department pursuant to this section. The 18
Department, in consultation with the State Public Charter School 19
Authority, each college or university within the Nevad a System of 20
Higher Education and each city or county that sponsors a charter 21
school, shall prescribe by regulation the information that must be 22
prepared by the State Public Charter School Authority and 23
institution, as applicable, which must include, without limitation, the 24
information contained in subsection 2 and NRS 385A.070 to 25
385A.320, inclusive, and section 1 of this act, as applicable to 26
charter schools. The Department shall provide for public 27
dissemination of the annual report of accountability prepa red 28
pursuant to this section by posting a copy of the report on the 29
Internet website maintained by the Department. 30
4. The annual report of accountability prepared pursuant to this 31
section must be presented in an understandable and uniform format 32
and, to the extent practicable, provided in a language that parents 33
can understand. 34
Sec. 3. NRS 354.596 is hereby amended to read as follows: 35
354.596 1. The officer charged by law shall prepare, or the 36
governing body shall cause to be prepared, on appropriate forms 37
prescribed by the Department of Taxation for the use of local 38
governments, a tentative budget for the ensuing fiscal year. The 39
tentative budget for the following fiscal year must be submitted to 40
the county auditor and filed for public record and inspection in the 41
office of: 42
(a) The clerk or secretary of the governing body; and 43
(b) The county clerk. 44

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2. On or before April 15, a copy of the tentative budget must 1
be submitted: 2
(a) To the Department of Taxation; and 3
(b) In the case of school districts, to the Department of 4
Education. 5
3. The tentative budget of a school district must include , 6
without limitation, the following information, disaggregated by 7
each school within the school district: 8
(a) The total number an d salaries of licensed teachers in full -9
time positions or in part-time positions added together to represent 10
full-time positions which are included in the tentative budget; 11
(b) The proposed expenditures for health insurance for 12
licensed teachers; and 13
(c) The proposed expenditures for fringe benefits, excluding 14
health insurance, for licensed teachers. 15
4. At the time of filing the tentative budget, the governing body 16
shall give notice of the time and place of a public hearing on the 17
tentative budget and shall cause a notice of the hearing to be 18
published once in a newspaper of general circulation within the area 19
of the local government not more than 14 nor less than 7 days before 20
the date set for the hearing. The notice of public hearing must state: 21
(a) The time and place of the public hearing. 22
(b) That a tentative budget has been prepared in such detail and 23
on appropriate forms as prescribed by the Department of Taxation. 24
(c) The places where copies of the tentative budget are on file 25
and available for public inspection. 26
[4.] 5. The public hearing on the tentative budget must be held 27
by the governing body not sooner than the third Monday in May and 28
not later than the last day in May. 29
[5.] 6. The Department of Taxation shall examine the 30
submitted documents for compliance with law and with appropriate 31
regulations and shall submit to the governing body at least 3 days 32
before the public hearing a written certificate of compliance or a 33
written notice of lack of compliance. The written notice must 34
indicate the manner in which the submitted documents fail to 35
comply with law or appropriate regulations. 36
[6.] 7. Whenever the governing body receives from the 37
Department of Taxation a notice of lack of compliance, the 38
governing body shall forthwith proceed to am end the tentative 39
budget to effect compliance with the law and with the appropriate 40
regulation. 41
Sec. 4. This act becomes effective on July 1, 2025. 42

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