1. Except as otherwise provided in NRS 387.607, each school district must undergo a review pursuant to NRS 387.602 to 387.644, inclusive, every 6 years unless the school district is granted an exemption from a review pursuant to NRS 387.631 or 387.639. The reviews must be conducted in even-numbered years to ensure compliance with the deadlines set forth in NRS 387.602 to 387.644, inclusive.

2. To ensure compliance with subsection 1, the Legislative Auditor shall, on or before February 1 of each odd-numbered year, submit a written list to the Director of the Legislative Counsel Bureau for transmission to the Legislature identifying each school district that the Legislative Auditor recommends for review in the next even-numbered year. The Legislature may, by concurrent resolution, accept the recommendations of the Legislative Auditor or revise the recommendations of the Legislative Auditor and select each school district to be reviewed in the next even-numbered year.

3. If a concurrent resolution is adopted pursuant to subsection 2, the Legislative Auditor shall, on or before September 1 after adoption of the resolution, issue a request for proposals, in accordance with any applicable procedures of the Legislative Counsel Bureau, for a qualified, independent consultant to conduct a review of each school district selected for a review. A consultant:

(a) Must be located outside this State and have previous experience with auditing school districts or otherwise reviewing school districts based upon the management principles;

(b) Must possess expertise and knowledge about the management principles;

(c) Must be capable of performing the requirements of NRS 387.602 to 387.644, inclusive, with integrity, objectivity and independence; and

(d) Must not be regularly engaged with or doing business with a school district in this State.

4. The Legislative Auditor shall ensure that the request for proposals includes, without limitation:

(a) The scope of the review, which must include an evaluation and determination of whether the school district is successfully carrying out the management principles;

(b) A requirement that the consultant adhere to a standardized format for each review that it conducts, including, without limitation, a standard and consistent format for presentation of the data, information and results of each review; and

(c) A requirement that the consultant include on the team that will conduct the review at least one person who has experience with auditing school districts or otherwise reviewing school districts in accordance with the management principles.

5. The Legislative Auditor shall review the proposals of applicants and prepare a list of those applicants that, in the determination of the Legislative Auditor, are the most qualified and capable of performing the requirements of NRS 387.602 to 387.644, inclusive, with a ranking provided for each applicant. On or before November 15, the Legislative Auditor shall submit the list and rankings of qualified applicants to the State Board. On or before January 1 of the even-numbered year in which the review will be conducted, the State Board shall select a consultant from the list submitted by the Legislative Auditor. Upon selection by the State Board, the Legislative Counsel Bureau shall prepare a written agreement between the Bureau and the consultant in accordance with any applicable procedures of the Bureau. The consultant shall commence the review of each school district selected for a review not later than February 1.

6. The State Board is responsible for monitoring the performance of the consultant and authorizing payments to the consultant. Upon authorization of the State Board, the Legislative Counsel Bureau shall make the payments to the consultant. The oversight committee established pursuant to NRS 387.618 shall assist the State Board in monitoring the performance of the consultant.

7. If a school district is selected for a review, the board of trustees of the school district shall conduct a self-assessment at least 60 days before the commencement of the review by the consultant. The self-assessment must include a review of the areas prescribed in subsection 2 of NRS 387.622 based upon the management principles. The results of the self-assessment must be submitted to the Department for transmission to the consultant not later than the date on which the review is commenced. The consultant shall use the self-assessment in the review of the school district.

(Added to NRS by 2005, 2439)