Nevada Revised Statutes Title 34. Education § 388.060. Kindergarten: Establishment; board of trustees authorized to provide transportation to school that offers kindergarten or to provide program of instruction at home; budget

1. Except as otherwise provided in this subsection, the board of trustees of each school district shall establish, equip and maintain a kindergarten in each elementary school or each school attendance area in the district. If, on or before June 1 immediately preceding the school year, admittance to kindergarten has been requested for fewer than 15 children, the mandatory provisions of this subsection do not apply to that school, and the board may decide whether to establish a kindergarten for those children. If the board decides not to establish such a kindergarten, it may provide:

2. The board of trustees of a school district in which a kindergarten is to be established under the provisions of this title of NRS shall budget for this purpose by including the costs in the next regular budget for the school district.