1. Except as otherwise provided in this section, each school district and charter school shall separately account for all money received for the instruction of and the provision of related services to pupils who receive early intervening services.
2. The separate accounting must include:
(a) The amount of money provided to the school district or charter school for special education for basic support;
(b) Transfers of money from the general fund of the school district or charter school needed to balance the special revenue fund; and
(c) The amount of money, if any, expended by the school district or charter school for early intervening services provided pursuant to subsection 3 of NRS 388.429.
3. Money received from federal sources must be:
(a) Accounted for separately; and
(b) Excluded from the accounting required pursuant to this section.
(Added to NRS by 1993, 1430; A 1995, 574; 1997, 1857; 2009, 753; 2019, 4210, effective July 1, 2021)