Business & Financial Services

  • Policy 3051, Fund Balance

    Policy 3051, Fund Balance

    The Board of Trustees (“Board”), through this policy, states its belief that a key element of the financial stability of the Washoe County School District (“District”) is ensuring that adequate levels of unrestricted fund balance are maintained in the General Fund, the District's main operating fund, as well as other funds. This is essential in order to mitigate current and future risks that may occur from unforeseen revenue fluctuations and/or unanticipated expenditures, and to fund all existing encumbrances. The General Fund balance also provides cash flow liquidity to fund general operations. Additionally, credit rating agencies historically have considered an agency's fund balance policy, history of use of fund balance, and policy and practice of replenishment of fund balance when assigning ratings. Thus, a well-developed and transparent strategy to replenish fund balance may reduce the cost of borrowing.

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  • Policy 3100, Financial Services

    Policy 3100, Financial Services

    The Board of Trustees, as the governing body of the Washoe County School District (“District”), is committed to its role of responsible financial stewardship. The District considers it prudent to establish a policy for its investments, student activity funds, and fees/deposits. These activities need to be managed in accordance with Nevada state laws and regulations, governmental accounting standards, internal procedures and best practices to provide the framework to protect these assets.

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  • Policy 3110, Preparation of the Annual Operating Budget

    Policy 3110, Preparation of the Annual Operating Budget

    The Board of Trustees (“Board”) believes the annual budget of the Washoe County School District (“District”) is an expression of the educational goals and policy priorities of the Board within the scope of funds available from all sources. State law requires that the District adopt a balanced budget, where sources equal uses. However, a budget that is balanced by the State’s definition may not necessarily be sustainable because on-going expenditures could be supported by temporary or highly volatile revenues. This policy supports the on-going financial sustainability of the District by requiring a structurally balanced budget. Through this policy and any associated governing documents, the guidelines through which the annual budget is created and approved shall be established.

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  • Policy 3125, Budgetary Compliance and Periodic Financial Reporting

    Policy 3125, Budgetary Compliance and Periodic Financial Reporting

    The Board of Trustees (“Board”) is committed to responsible fiscal oversight which includes annual adoption of a balanced budget. To this end, the Washoe County School District (“District”) shall engage in a system of budgetary compliance and periodic financial reporting during the fiscal year to ensure the budget remains balanced, and that actual expenditures stay within expected revenues. This policy establishes guidelines through which compliance with budgetary statutes is maintained and appropriate financial reporting is conducted.

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  • Policy 3265, Equipment and Property

    Policy 3265, Equipment and Property

    The Board of Trustees, as the governing body of the Washoe County School District, is committed to its role of responsible financial stewardship and considers it prudent to establish a policy for the management of equipment and property. These activities are to be managed in accordance with Nevada Revised Statutes, governmental accounting standards, internal procedures, and best practices to provide the framework for best protecting District assets.

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  • Policy 3280, Gifts, Grants and Donations

    Policy 3280, Gifts, Grants and Donations

    The Board of Trustees recognizes the importance of acquiring alternative sources of funding for the District’s educational and operational programs. The Board of Trustees encourages cooperation with individuals, governmental and non-governmental organizations, and private foundation sources who desire to provide resource and assistance to the Washoe County School District. This policy seeks to ensure that adequate fiscal responsibility and controls are maintained for the purchase and/or acquisition of materials and equipment when using alternative funds.

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  • Policy 3320, Purchasing Procedures

    Policy 3320, Purchasing Procedures

    The Board of Trustees is dedicated to providing the highest quality goods and services at the best value through competitive pricing and solicitations while protecting the integrity of District funds and adhering to appropriate laws, policies and procedures. The District strives to maintain fair and equitable treatment of all vendors and to provide quality customer service while facilitating the District’s goals of academic achievement and operational efficiency. The effective administration and oversight of solicitations and the procurement process is an essential operation of the Board of Trustees. This policy and any associated governing documents shall set the guidelines to be used in the purchasing and procurement processes within the Washoe County School District.

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  • Policy 3321, Bids / Quotations and Contracts

    Policy 3321, Bids / Quotations and Contracts

    Through this policy, the Board of Trustees (“Board”) establishes the authority through which the Washoe County School District (“District”) shall seek bids and/or quotations and enter into contracts, leases and other legal agreements. The effective administration and oversight of contracts, bids and quotations is an essential operation of the Board of Trustees.

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  • Policy 3410, System of Accounts

    Policy 3410, System of Accounts

    The Board of Trustees (“Board”), as the governing body of the Washoe County School District (“District”), is committed to its role of responsible financial stewardship. The District’s financial records shall be developed and maintained in a consistent and systematic basis to support the decision-making responsibilities of the Board of Trustees, superintendent, administrators, faculty and staff. Internal examinations of the District’s financial statements shall be conducted to provide assurances of financial stability and transparency to the community. This policy and any associated documents shall describe the Board’s commitment to the transparent management of District funds.

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Notice of Non-Discrimination and Web-Accessibility

  • The District prohibits bullying, cyber-bullying, harassment, sexual harassment, discrimination and/or retaliation in any of its educational programs/activities, employment, and employment opportunities.  For the District's full Notice of Non-Discrimination statement as well as methods to address questions and concerns please visit our Notice of Non-Discrimination and Web Accessibility page.

    For more information, visit the Civil Rights Compliance Department page.