Nevada 2019 Regular Session Status: Enacted

AB 309 — Makes various changes relating to state financial administration. (BDR 34-886)

Last action — Chapter 535.

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    Enacted

This bill has been enacted into law. Introduced March 18, 2019. Enacted.

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Summary

AN ACT relating to state financial administration; expressing the intent of the Legislature to account for all state financial aid to public schools in the State Distributive School Account; revising the formula for calculating the basic support guarantee; requiring each school district to reserve a certain amount of money necessary to carry out increases in the salaries of employees negotiated with an employee organization; authorizing the imposition and providing for the administration of a new sales and use tax for the benefit of counties and school districts; authorizing counties and school districts to use the proceeds of the tax for certain purposes; providing a temporary waiver from certain requirements governing expenditures for textbooks, instructional supplies, instructional software and instructional hardware by school districts; authorizing the Legislative Commission to request an allocation from the Contingency Account in the State General Fund for the costs of a special audit or investigation of the school districts of this State; making an appropriation; and providing other matters properly relating thereto.

Bill Text

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560 line(s) added, 574 removed.

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EXEMPT (Reprinted with amendments adopted on June 3, 2019) SECOND REPRINT A.B.
Assembly Bill No.
309 A SSEMBLY B ILLN O.
309–Assemblyman Frierson CHAPTER..........
309–A SSEMBLYMAN FRIERSON M ARCH 18, 2019 ____________ Referred to Committee on Ways and Means SUMMARY—Makes various changes relating to state financial administration.
(BDR 34-886) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
Legislative Counsel’s Digest:
LegiExisting law declares that “the proper objective of state financial aid to public education is to ensure each Nevada child a reasonably equal educational opportunity.” (NRS 387.121) To accomplish this objective, the Legislature establishes, during each legislative session and for each school year of the biennium, an estimated statewide average basic support guarantee per pupil.
education is to ensure each Nevada child a reasonably equal educational aid to public opportunity.” (NRS 387.121) To accomplish this objective, the Legislature establishes, during each legislative session and for each school year of the biennium, an estimated statewide average basic support guarantee per pupil.
(NRS 387.122) This is the per pupil amount that is “guaranteed” on a statewide support guarantee for each school district is computed by multiplying the basicc support guarantee per pupil that is established by law for the school district for each school year by pupil enrollment.
- *AB309_R2* – 2 – (NRS 387.122) This is the per pupil amount that is “guaranteed” on a statewide basis through a combination of state money and certain local revenues.
The basic support guarantee for each school district is computed by multiplying the basic support guarantee per pupil that is established by law for the school district for each school year by pupil enrollment.
2199) Section 1 of this bill declares the intent of the Legislature, commencing with Fiscal Year 2019-2020, to account for all state and local financial aid to public schools and express the total per pupil support for public schools.
2199) Section 1 of this bill declares the intent of the Legislature, commencing with Fiscal Year 2019-2020, to account for all state and local financial aid to public schoExisting law requires the board of trustees of each school district to establish a program of performance pay and enhanced compensation for the recruitment and retention of licensed teachers and administrators.
Existing law requires the board of trustees of each school district to establish a program of performance pay and enhanced compensation for the recruitment and retention of licensed teachers and administrators.
Existing law authorizes such a program to include professional development.
Existing law authorizes such a bill requires a school district that negotiates with an employee organization to increase the salaries of teachers and classified employees in a fiscal year to reserve for that fiscal year an amount of money sufficient to provide the agreed-upon increase in the salaries of licensed teachers and classified employees prescribed in such a program.
(NRS 391A.450) Section 3 of this - 80th Session (2019) – 2 – bill requires a school district that negotiates with an employee organization to for that fiscal year an amount of money sufficient to provide the agreed-upono reserve increase in the salaries of licensed teachers and classified employees prescribed in such a program.
(NRS 377C.100) Section 5 of this bill authorizes the board of by a majority vote of the people at a primary, general or special election, a new sales and use tax at the rate of one-quarter of 1 percent of the gross receipts of retailers.
(NRS 377C.100) Section 5 of this bill authorizes the board of county commissioners of each county to impose, by two-thirds vote of the board or by a majority vote of the people at a primary, general or special election, a new sales and use tax at the rate of one-quarter of 1 percent of the gross receipts of retailers.
(2) one or more programs of adult education;
(2) truancy;
(3) one or more programs to reduce truancy;
and (7) certain programs for workforce use tax in the same manner as the sales and use tax imposed by the Local Schools and Support Tax Law, as set forth in chapter 374 of NRS.
and (7) certain programs for workforce training.
Sections 5-12 of this bill require the administration of any new sales and use tax in the same manner as the sales and use tax imposed by the Local School Support Tax Law, as set forth in chapter 374 of NRS.
(NRS 387.206) Existing law also authorizes the board of trustees of a school district, the governing body of a charter school or the governing body of a university school for request to the Department for a waiver of all or a portion of the minimummit a expenditure requirements.
(NRS 387.206) Existing law also authorizes the board of trustees of a school district, the profoundly gifted pupils that is experiencing an economic hardship to submit al for request to the Department for a waiver of all or a portion of the minimum expenditure requirements.
- *AB309_R2* – 3 – Existing law authorizes the Legislative Commission to direct the Legislative Auditor to make any special audit or investigation that in its judgment is proper and necessary to assist the Legislature in the proper discharge of its duties.
Existing law authorizes the Legislative Commission to direct the Legislative Auditor to make any special audit or investigation that in its judgment is proper and necessary to assist the Legislature in the proper discharge of its duties.
(NRS 218G.120) Section 15 of this bill authorizes the Legislative Commission to request costs of the Legislative Auditor to conduct a special audit or investigation of the school districts of this State.
(NRS 218G.120) Section 15 of this bill authorizes the Legislative Commission to request an allocation from the Contingency Account in the State General Fund to pay the costs of the Legislative Auditor to conduct a special audit or investigation of the school districts of this State.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
- 80th Session (2019) – 3 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
The Legislature declares that the proper objective of state financial aid to public education is to ensure each Nevada child a reasonably equal educational opportunity.
The Legislature declares that the proper objective of state financial aid to public education is to ensure each Nevada local variations in wealth and costs per pupil, this State shoulde supplement local financial ability to whatever extent necessary in each school district to provide programs of instruction in both compulsory and elective subjects that offer full opportunity for every Nevada child to receive the benefit of the purposes for which public schools are maintained.
Recognizing wide local variations in wealth and costs per pupil, this State should supplement local financial ability to whatever extent necessary in each school district to provide programs of instruction in both compulsory and elective subjects that offer full opportunity for every Nevada child to receive the benefit of the purposes for which public schools are maintained.
It is the intent of the Legislature, commencing with Fiscal Year 2016-2017, to provide additional resources to the Nevada Plan expressed as a multiplier of the basic support guarantee to meet the unique needs of certain categories of pupils, including, without limitation, pupils with disabilities, pupils who are English learners, pupils who are at risk and gifted and talented pupils.
It is the intent of the Legislature, commencing with Fiscal Year 2016-2017, to provide additional resources to the Nevada Plan expressed as a multiplier of the basic support guarantee to meet the unique needs of certain categories of pupils, including, without limitation, pupils with disabilities, pupils who are English learners, subsection, “pupils who are at risk” means pupils who are eligiblethis for free or reduced-price lunch pursuant to 42 U.S.C.
As used in this subsection, “pupils who are at risk” means pupils who are eligible for free or reduced-price lunch pursuant to 42 U.S.C.
It is the intent of the Legislature, commencing with Fiscal Year 2019-2020, to promote transparency and accountability in state funding for public education by accounting for all state financial aid to public schools and projected local financial aid to public schools, both on a per pupil basis and on a per program - *AB309_R2* – 4 – basis, and expressing the total per pupil amount of all such support.
It is the intent of the Legislature, commencing with Fiscal Year 2019-2020, to promote transparency and accountability in state funding for public education by accounting for all state financial aid to public schools and projected local financial aid to public schools, both on a per pupil basis and on a per program basis, and expressing the total per pupil amount of all such support.
If a school district negotiates with an employee organization pursuant to NRS 288.150 to increase the salary of employees for a fiscal year, the board of trustees of the school district shall reserve for that fiscal year an amount of money sufficient, when combined with any appropriation for that purpose and any money remaining in the account established pursuant to subsection 2, to carry out each such increase in the salary of an employee.
If a school district negotiates with an employee organization pursuant to NRS 288.150 to increase the salary of employees for a fiscal year, the board of trustees of the school - 80th Session (2019) – 4 – district shall reserve for that fiscal year an amount of money sufficient, when combined with any appropriation for that purpose and any money remaining in the account established pursuant to subsection 2, to carry out each such increase in the salary of an employee.
Except as otherwise provided in subsection 3, the money reserved by a board of trustees pursuant to subsection 1 and any money provided by appropriation to increase the salary of an employee of the school district who is subject to a negotiated increase in salary described in subsection 1 must be:
Except as otherwise provided in subsection 3, the money reserved by a board of trustees pursuant to subsection 1 and any money provided by appropriation to increase the salary of an employee of the school district who is subject to a negotiated inc(a) Accounted for separately by the school district.
(a) Accounted for separately by the school district.
Any money reserved pursuant to subsection 1 for a fiscal year that remains in the account established pursuant to general fund of the school district, but must be carried forward to the next fiscal year and used only for the purpose of paying an employee organization pursuant to NRS 288.150 in subsequentnd an fiscal years.
Any money reserved pursuant to subsection 1 for a fiscal year that remains in the account established pursuant to subsection 2 at the end of that fiscal year does not revert to the general fund of the school district, but must be carried forward to the next fiscal year and used only for the purpose of paying an increase in salaries negotiated between a school district and an employee organization pursuant to NRS 288.150 in subsequent fiscal years.
The board of county commissioners of each county may enact an ordinance imposing a tax at the rate of one- quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county.
The board of county commissioners of each quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county.
or - *AB309_R2* – 5 – (b) A majority of the registered voters of the county voting on the question at a primary, general or special election.
or (b) A majority of the registered voters of the county voting on the question at a primary, general or special election.
(a) Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.
- 80th Session (2019) – 5 – (a) Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.
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(d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract:
accordance with the provisions of NRS 374.635 to 374.720,nd, in inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract:
or for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted, bid amount cannot be adjusted to reflect the imposition of the tax.
or (2) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted, if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax.
All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.
All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to 2.e The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.
2.
The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.
(a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in - *AB309_R2* – 6 – the State General Fund as compensation to the State for the cost of collecting the tax.
(a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.
(b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).
(b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less - 80th Session (2019) – 6 – the amount transferred to the State General Fund pursuant to paragraph (a).
The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.
The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such more than 6 months before the date on which the Departmentbuted obtains knowledge of the improper distribution.
(a) One or more programs of early childhood education county school district;school district or any public school in the (b) One or more programs of adult education operated by the district;hool district or any public school in the county school (c) One or more programs to reduce truancy;
(a) One or more programs of early childhood education operated by the county school district or any public school in the county school district;
(b) One or more programs of adult education operated by the county school district or any public school in the county school district;
(c) One or more programs to reduce truancy;
(f) Incentives for the recruitment or retention of licensed teachers for high-vacancy schools in the county school district;
teachers for high-vacancy schools in the county school district;
(a) May continue to use the money received by the county school district from any tax imposed pursuant to section 5 of this act to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for the remainder of the - *AB309_R2* – 7 – school year in which the public school ceased to be a high- vacancy school;
(a) May continue to use the money received by the county school district from any tax imposed pursuant to section 5 of this act to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for the remainder of the school year in which the public school ceased to be a high- vacancy school;
and (b) Shall not use the money received by the county school district from any tax imposed pursuant to section 5 of this act to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for any subsequent school year unless the public school newly qualifies as a high-vacancy school.
and - 80th Session (2019) – 7 – (b) Shall not use the money received by the county school district from any tax imposed pursuant to section 5 of this act to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for any subsequent school year unless the public school newly qualifies as a high-vacancy school.
On or before November 1 of each year, each such county, city or school district shall prepare a report detailing how all money received from a tax imposed pursuant to section 5 of this act was spent during the immediately preceding fiscal year and submit the report to the Director of the Legislative Counsel Bureau for transmission to the next session of the Legislature, if the report is submitted in an even-numbered year, or to the Legislative Commission, if the report is submitted in an odd-numbered year.
On or before November 1 of each year, each such county, city or received from a tax imposed pursuant to section 5 of this act was spent during the immediately preceding fiscal year and submit the report to the Director of the Legislative Counsel Bureau for transmission to the next session of the Legislature, if the report is submitted in an even-numbered year, or to the Legislative Commission, if the report is submitted in an odd-numbered year.
or (b) Filled by a substitute teacher for 20 consecutive days or morSec.
or (b) Filled by a substitute teacher for 20 consecutive days or more in the same classroom or assignment.
9.e NRS 360.2937 is hereby amended to read as follows:
Sec.
9.
NRS 360.2937 is hereby amended to read as follows:
Except as otherwise provided in this section, provisions of NRS 360.2935, interest must be paid upon annding the overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A or 377C of NRS, or sections 5 to 8, inclusive, of this act, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A or 377C of NRS, or sections 5 to 8, inclusive, of this act, any of the taxes provided for 482.313, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
- *AB309_R2* – 8 – (b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.
- 80th Session (2019) – 8 – (b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections 5 to 8, inclusive, of this act, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, NRS 482.313, or chapter 585 or 680B of NRS, or sections 5 to 8, inclusive, of this act, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:
In making its determination of the amount required to be paid, the Department shall impose interest on the amount of tax determined to be due, calculated at the rate and in the manner set specifically provided by statute.fferent rate of interest is 4.
In making its determination of the amount required to be paid, the Department shall impose interest on the amount of tax determined to be due, calculated at the rate and in the manner set forth in NRS 360.417, unless a different rate of interest is specifically provided by statute.
The Department shall impose a penalty of 10 percent in the failure of a person to file a return with the Department.
4.
case of 5.
The Department shall impose a penalty of 10 percent in addition to the amount of a determination that is made in the case of the failure of a person to file a return with the Department.
When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
5.
When a business is discontinued, a determination may be 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 444A or 585 of NRS, or sections 5 to 8, inclusive, of this act, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the - *AB309_R2* – 9 – tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 444A or 585 of NRS, or sections 5 to 8, inclusive, of this act, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay - 80th Session (2019) – 9 – a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
Sec.
360.510 1.RS 360If any person is delinquent in the payment of any tax or fee administered by the Department or if a determination has been made against the person which remains unpaid, the Department may:
12.
NRS 360.510 is hereby amended to read as follows:
360.510 1.
If any person is delinquent in the payment of any tax or fee administered by the Department or if a determination has been made against the person which remains unpaid, the Department may:
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been that person.
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person.
In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before State Controller.esents the claim of the delinquent taxpayer to the 2.
In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before the Department presents the claim of the delinquent taxpayer to the Sta2.
A state officer, department or agency which receives such a notice may satisfy any debt owed to it by that person before it honors the notice of the Department.
CoA state officer, department or agency which receives such a notice may satisfy any debt owed to it by that person before it honors the notice of the Department.
Every person notified by a demand to transmit shall, within 10 days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her control or owing by that person within the time and in the manner requested by the Department.
Every person notified by a demand to transmit shall, within days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her control or owing by that person within the time and in the manner - 80th Session (2019) – 10 – requested by the Department.
- *AB309_R2* – 10 – 5.
5.
If the debt of the delinquent taxpayer is not paid within 1 year after the Department issued the original demand to transmit, the Department shall issue another demand to transmit to the person responsible for making the payments informing him or her to continue to transmit payments to the Department or that his or her duty to transmit the payments to the Department has ceased.
If the debt of the delinquent taxpayer is not paid within 1 year after the Department issued the original demand to transmit, the Department shall issue another payments informing him or her to continue to transmit payments to the Department or that his or her duty to transmit the payments to the Department has ceased.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, or chapter 585 or 680B of NRS or sections 5 to 8, inclusive, of this act, from the person with respect to whose obligation the notice was is unable to recover the indebtedness of the person with respect toState whose obligation the notice was given.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS or sections 5 to 8, inclusive, of this act, from the person with respect to whose obligation the notice was is unable to recover the indebtedness of the person with respect toState whose obligation the notice was given.
2019-2020 2020-2021 Carson City School District $321,107 $321,107 Churchill County School District 129,882 129,882 Clark County School District 13,164,542 13,164,542 Douglas County School District 233,145 233,145 Elko County School District 393,004 393,004 Esmeralda County School District 2,822 2,822 - *AB309_R2* – 11 – 2019-2020 2020-2021 Eureka County School District $10,870 $10,870 Humboldt County School District 138,896 138,896 Lander County School District 40,094 40,094 Lincoln County School District 38,911 38,911 Lyon County School District 346,687 346,687 Mineral County School District 21,795 21,795 Nye County School District 208,922 208,922 Pershing County School District 27,070 27,070 Storey County School District 17,403 17,403 Washoe County School District 2,691,893 2,691,893 White Pine County School District 49,030 49,030 State Public Charter School Authority 1,471,904 1,471,904 2.
- 80th Session (2019) – 11 – 2019-2020 2020-2021 Carson City School District $321,107 $321,107 Churchill County School District 129,882 129,882 Clark County School District 13,164,542 13,164,542 Douglas County School District 233,145 233,145 Elko County School District 393,004 393,004 Esmeralda County School District 2,822 2,822 Eureka County School District 10,870 10,870 Humboldt County School District 138,896 138,896 Lander County School District 40,094 40,094 Lincoln County School District 38,911 38,911 Lyon County School District 346,687 346,687 Mineral County School District 21,795 21,795 Nye County School District 208,922 208,922 Pershing County School District 27,070 27,070 Storey County School District 17,403 17,403 Washoe County School District 2,691,893 2,691,893 White Pine County School District 49,030 49,030 State Public Charter School Authority 1,471,904 1,471,904 2.
(c) Carrying out any of the purposes for which a school district Leading Fund created by NRS 391A.500;nt from the Great Teaching and (d) Carrying out any program to provide assistance to teachers limitation, through peer assistance and review;, including, without (e) Purchasing library books;
(c) Carrying out any of the purposes for which a school district or charter school may apply for a grant from the Great Teaching and Leading Fund created by NRS 391A.500;
(d) Carrying out any program to provide assistance to teachers in meeting the standards for effective teaching, including, without limitation, through peer assistance and review;
(e) Purchasing library books;
(a) May not be used to settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations.
- 80th Session (2019) – 12 – (a) May not be used to settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations.
- *AB309_R2* – 12 – (c) Must not be budgeted by a school district or charter school in a manner that creates any obligation or deficit for funding in any fiscal year after the fiscal years for which the money was received.
(c) Must not be budgeted by a school district or charter school in a manner that creates any obligation or deficit for funding in any fis4.
4.
The money transferred pursuant to subsection 1 must beeceived.
The money transferred pursuant to subsection 1 must be accounted for separately by each school district and the State Public Charter School Authority.
accounted for separately by each school district and the State Public Charter School Authority.
Any remaining balance of the transfer made by subsection 1 for Fiscal Year 2019-2020 must be added to the money transferred for Fiscal Year 2020-2021 and may be expended as that money is expended.
Any remaining balance of the transfer made by subsection 1 for Fiscal Year 2019-2020 must be added to the money transferred for Fiscal Year 2020-2021 and may be expended as that money is subsection 1 for Fiscal Year 2020-2021, including any such money added from the previous fiscal year, must be used for the purposes identified in subsection 2 and does not revert to the State General Fund.
Any remaining balance of the transfer made by added from the previous fiscal year, must be used for the purposes identified in subsection 2 and does not revert to the State General FunSec.
Sec.
(b) Each school district, charter school and university school for profoundly gifted pupils is not required to comply with the provisions governing the minimum amount of money that must be expended for each fiscal year in that biennium for textbooks, instructional supplies, instructional software and instructional hardware as prescribed pursuant to NRS 387.206 and is not required to submit a request for a waiver pursuant to NRS 387.2065.
(b) Each school district, charter school and university school for profoundly gifted pupils is not required to comply with the provisions governing the minimum amount of money that must be expended for each fiscal year in that biennium for textbooks, instructional supplies, instructional software and instructional - 80th Session (2019) – 13 – hardware as prescribed pursuant to NRS 387.206 and is not required to submit a request for a waiver pursuant to NRS 387.2065.
and (2) Restrictions on the use of the money that would have otherwise been expended by the school district, charter school or university school for profoundly gifted pupils to meet the requirements of NRS 387.206 as set forth in subsection 3 of NRS 387.2067, - *AB309_R2* – 13 – apply during this period.
and (2) Restrictions on the use of the money that would have otherwise been expended by the school district, charter school or university school for profoundly gifted pupils to meet the requirements of NRS 387.206 as set forth in subsection 3 of NRS 387.2067, a(c) Each school district is not required to comply with the provisions governing the minimum amount of money that must be expended for each school year in that biennium for library books, software for computers, the purchase of equipment relating to instruction and the maintenance and repair of equipment, vehicles, and buildings and facilities as prescribed pursuant to NRS 387.207.
(c) Each school district is not required to comply with the provisions governing the minimum amount of money that must be expended for each school year in that biennium for library books, software for computers, the purchase of equipment relating to instruction and the maintenance and repair of equipment, vehicles, and buildings and facilities as prescribed pursuant to NRS 387.207.
2.
limitation, for each school district in this State, an examination and analysis of:
Such a special audit or investigation may include, without limitation, for each school district in this State, an examination and analysis of:
(a) The distribution of federal, state and local money to the school district and whether the methods of distribution ensure intradistrict equity.
school district and whether the methods of distribution ensurehe intradistrict equity.
(b) Internal controls and compliance with laws, contracts and grant agreements in the following areas:
grant agreements in the following areas:with laws, contracts and (1) Human resources;
(1) Human resources;
and (5) Fiscal monitoring.
and - 80th Session (2019) – 14 – (5) Fiscal monitoring.
If such a special audit or investigation is directed by the Legislative Commission pursuant to NRS 218G.120, the Legislative Auditor shall, on or before January 31, 2021, prepare and present a final written report of the audit to the Audit Subcommittee of the Legislative Commission created by NRS 218E.240.
If such a special audit or investigation is directed by the Legislative Commission pursuant to NRS 218G.120, the Legislative Auditor shall, on or before January 31, 2021, prepare and present a Legislative Commission created by NRS 218E.240.Subcommittee of the Sec.
- *AB309_R2* – 14 – Sec.
The provisions of subsection 1 of NRS 218D.380 do not apply to any provision of this act which adds or revises a reqSec.
The provisions of subsection 1 of NRS 218D.380 do not apply to any provision of this act which adds or revises a requirement to submit a report to the Legislature.
Sec.
H - *AB309_R2*
~~~~~ 19 - 80th Session (2019)
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Amendments

2 amendments

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Action History

  1. Chapter 535.

  2. Approved by the Governor.

  3. Enrolled and delivered to Governor.

  4. Read third time. Amended. (Amend. No. 1123.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved. (Yeas: 12, Nays: 9.) To printer. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. In Assembly. Senate Amendment No. 1123 concurred in. To enrollment.

  5. From committee: Do pass. Placed on Second Reading File. Read second time.

  6. From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 28, Nays: 12, Excused: 1, Vacant: 1.) To Senate. In Senate. Read first time. Referred to Committee on Finance. To committee.

  7. From committee: Amend, and do pass as amended. Declared an emergency measure under the Constitution. Read third time. Amended. (Amend. No. 958.) To printer.

  8. Notice of exemption.

  9. From printer. To committee.

  10. Read first time. Referred to Committee on Ways and Means. To printer.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation finance education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 309 do?
AN ACT relating to state financial administration; expressing the intent of the Legislature to account for all state financial aid to public schools in the State Distributive School Account; revising the formula for calculating the basic support guarantee; requiring each school district to reserve a certain amount of money necessary to carry out increases in the salaries of employees negotiated with an employee organization; authorizing the imposition and providing for the administration of a new sales and use tax for the benefit of counties and school districts; authorizing counties and school districts to use the proceeds of the tax for certain purposes; providing a temporary waiver from certain requirements governing expenditures for textbooks, instructional supplies, instructional software and instructional hardware by school districts; authorizing the Legislative Commission to request an allocation from the Contingency Account in the State General Fund for the costs of a special audit or investigation of the school districts of this State; making an appropriation; and providing other matters properly relating thereto.
Who sponsors AB 309?
AB 309 is sponsored by Jason Frierson.
What is the current status of AB 309?
This bill has been enacted into law. Introduced March 18, 2019. Enacted.
Where can I track AB 309?
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