Section 387.119 - Uniform system of accounting; financial reports1. To ensure a uniform system of accounting, each school district shall use the Nevada Financial Accounting Handbook for Local Education Agencies.2. Each school district shall provide to the Department financial reports that attribute expenditures to each school or cost center within the school district in a format prescribed by the Department.3. As used in this section, "cost center" means an account to which costs are recorded for services that benefit the school district as a whole and are not directly attributable to a particular school.Nev. Admin. Code § 387.119
Added to NAC by Bd. of Education by R033-99, eff. 11-3-99