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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>WASHOE COUNTY SCHOOL DISTRICT STAFF GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE RETURN. AN ACCOUNTING FIRM PREPARES THE INITIAL DRAFT. WASHOE COUNTY SCHOOL DISTRICT STAFF REVIEW THE RETURN AND RECOMMENDED CHANGES ARE REFLECTED IN THE FINAL RETURN. THEN, THE FINAL RETURN IS SENT TO THE TRUSTEES BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUSTEES OF THE WASHOE COUNTY SCHOOL DISTRICT OPEB TRUST ABIDE BY THE WASHOE COUNTY SCHOOL DISTRICT'S CONFLICT OF INTEREST POLICY AS SET BY NEVADA STATE LAW. THE POLICY IS REVIEWED AND MONITORED BY ALL TRUSTEES AS PART OF THE REGULAR MEETING AGENDA FOR THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
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