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Audit finds gaps in Nevada school accountability reporting and SPCSA oversight
Summary
A legislative audit found districts submit most statutorily required accountability metrics but identified inconsistent methods, missing data, and weak oversight of some charter schools; auditors warned the 93% 'submission' rate does not guarantee accuracy and urged NDE and SPCSA to improve instructions and validation.
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A legislative audit released to the Audit Subcommittee found Nevada school districts largely submit required accountability metrics but that gaps in instructions, inconsistent calculation methods and weak oversight at charter schools leave some data unreliable.
The audit, mandated by AB517 and presented by deputy legislative auditors, reviewed Clark County School District, Wash County School District and the State Public Charter School Authority (SPCSA). Auditors said districts submitted roughly 93% of metrics they were responsible for — but clarified that figure measures submission, not accuracy. "That 93% is only regarding submission," Deputy Legislative Auditor Will Evan told the committee. "We didn't judge the accuracy of all that data."
Why it matters: The Nevada report card is statutorily intended to be the single public reporting mechanism for accountability metrics; missing, inconsistent or unvalidated data can reduce transparency and mislead policy decisions.
Key findings: Auditors identified 136 statutory metrics and found that about 77 are district responsibilities and 59 are compiled by the Department of Education (NDE). For several metrics — including teacher average daily attendance, substitute teacher counts and student-retention calculations — districts used different methodologies that produced materially different results. For example, Clark County originally reported a teacher average daily attendance rate of 76% for 2022–23 but, after methodological corrections, it was recalculated to 93%.
Charter oversight concerns: The report found SPCSA largely relies on charter schools to compile and attest to submitted data without systematic, school-level validation. A seven-school sample identified missing long-term substitute reporting and instances where charter operators instructed their educational management organizations not to follow licensing rules. The auditors told the panel they did not have the resources to verify every charter school's source documentation. "The SPCSA does a high-level review; it does not verify accountability data at the school level," Evan said.
Agency responses and next steps: SPCSA and the school districts told lawmakers they will work with NDE to clarify "business rules," improve training and create risk-based validation steps. SPCSA said it plans to add an Infinite Campus expert and enhance its ability to run and verify queries. Auditors recommended that NDE and districts develop clearer instructions for the 50 district-responsible metrics that lacked complete guidance.
What comes next: Auditors will follow six-month correction plans and asked SPCSA and NDE to supply more robust validation procedures. The committee pressed for follow-up audits and stronger statutory clarity so that comparisons across districts are meaningful.
A copy of the audit and the districts' responses are available through the Legislative Audit Division; the auditors said a second set of AB517 reports will be presented at the next audit subcommittee meeting.

