Nevada Revised Statutes
Chapter 353 - State Financial Administration
NRS 353.3085 - "Lapse" defined.

"Lapse" as applied to an appropriation means the automatic termination of such appropriation within a fund.
(Added to NRS by 1977, 38)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 353 - State Financial Administration

NRS 353.005 - Inapplicability of chapter to certain boards.

NRS 353.007 - Contracts with State: State business license required; exception; applicability of section.

NRS 353.010 - Members.

NRS 353.015 - Quorum.

NRS 353.025 - Records.

NRS 353.030 - Chair.

NRS 353.033 - Director of Office of Finance is ex officio Clerk of State Board of Examiners; duties.

NRS 353.035 - Attendance of witnesses: Subpoenas; fees.

NRS 353.040 - Policies and procedures.

NRS 353.045 - Powers of members: Oaths and affirmations; depositions.

NRS 353.055 - Examination of books and papers of State Controller and State Treasurer.

NRS 353.060 - Count of money in State Treasury by Legislative Auditor.

NRS 353.065 - Count of securities and money in custody of State Treasurer.

NRS 353.070 - Actual money only to be counted.

NRS 353.075 - Report to be filed following count.

NRS 353.080 - Failure of Legislative Auditor to perform duties: Penalties.

NRS 353.085 - Procedure for payment of contract claims when no legislative appropriation has been made.

NRS 353.090 - Procedure for payment of claims pursuant to legislative appropriation or authorization; regulations; availability of money allocated to State by federal program.

NRS 353.094 - Counties’ Trial Assistance Account: Claims by counties.

NRS 353.097 - Stale Claims Account; approval and payment of stale claims; payment of certain late claims for medical expenses.

NRS 353.110 - Overpayment of taxes, license fees and other charges.

NRS 353.115 - Limitation of time for claim.

NRS 353.120 - Payment ordered or approved by State Board of Examiners.

NRS 353.130 - Controller’s warrant void if not presented for payment within 180 days after issuance; cancellation; notification of State Treasurer.

NRS 353.135 - Notice of limited time for presentment to be printed on face of warrant.

NRS 353.140 - Establishment of accounts for lost and stale warrants in funds; procedure for issuance of new warrants.

NRS 353.146 - "State agency" defined.

NRS 353.1465 - Acceptance of credit cards, debit cards and electronic transfers of money: Prerequisites; fees for use; regulations.

NRS 353.1466 - Acceptance of credit cards, debit cards and electronic transfers of money: Entry of state agency into contract; entry of Director of Office of Finance into contracts for participating state agencies; reports by state agency that fails...

NRS 353.1467 - Payments of $10,000 or more required to be made by electronic transfer of money; exceptions.

NRS 353.147 - Placement of automated tellers at locations where state agency receives payments.

NRS 353.1475 - Additional fee for providing service to customer in expeditious or convenient manner; Account for Expedited Services.

NRS 353.148 - Procedure for reimbursement of costs for providing services in expeditious or convenient manner.

NRS 353.150 - Short title.

NRS 353.155 - "Chief" defined.

NRS 353.160 - Administration.

NRS 353.175 - Qualifications of Chief of Budget Division.

NRS 353.185 - General powers and duties of Chief of Budget Division.

NRS 353.195 - Examination of public accounts.

NRS 353.200 - Investigation of organization, costs of operation and duplication of work of state executive departments and agencies.

NRS 353.203 - Committee on Local Government Finance to adopt regulations establishing procedures for transferring functions of state agencies and local governments.

NRS 353.205 - Parts of proposed state budget; confidentiality; posting on websites.

NRS 353.207 - Submission of certain information concerning incentives for economic development; information open for public inspection.

NRS 353.210 - Submission of certain information concerning positions, certain contracts, expenditure requirements and anticipated income; provision of information to Fiscal Analysis Division of Legislative Counsel Bureau; proposed budgets for certain...

NRS 353.211 - Provision of budgetary information to Fiscal Analysis Division of Legislative Counsel Bureau; information open for public inspection; public hearings on agency’s requested budget.

NRS 353.213 - Limitation upon total proposed expenditures.

NRS 353.215 - Work programs for fiscal year: Electronic storage; contents; review and approval; expenditures made on basis of allotments.

NRS 353.220 - Procedure for revision of work programs and allotments.

NRS 353.224 - Approval of Legislature or Interim Finance Committee required for certain changes of positions.

NRS 353.225 - Reserves.

NRS 353.226 - Economic Forum: Impanelment; appointment, terms, qualifications and removal of members; vacancies.

NRS 353.227 - Economic Forum: Officers; rules; meetings; staffing and other services; quorum; compensation.

NRS 353.228 - Economic Forum: Powers and duties; availability of projections, estimates and other information.

NRS 353.229 - Economic Forum: Technical Advisory Committee on Future State Revenues.

NRS 353.230 - Review of estimates; preparation and submission of proposed budget; submission by Governor of separate document and recommendations; appearance of Governor before legislative committees.

NRS 353.235 - Appropriation and authorization by Legislature.

NRS 353.240 - Governor to submit fiscal details to successor.

NRS 353.245 - Submission and resubmission of budgets of state executive departments and agencies requesting federal money.

NRS 353.246 - Budgets of Public Employees’ Retirement System, Legislative and Judicial Departments and Tahoe Regional Planning Agency.

NRS 353.249 - State money to be deposited in State Treasury and credited to State General Fund; exception.

NRS 353.250 - Designation of financial institutions for deposit of state money; requirements for deposit of state money; criminal penalty.

NRS 353.251 - State Agency Fund for Bonds.

NRS 353.252 - Petty cash accounts: State Board of Examiners may authorize Clerk to authorize establishment by state agency; duties of Clerk.

NRS 353.253 - Deposits to work program accounts or other budget accounts; reversions; exceptions.

NRS 353.254 - Intergovernmental Fund.

NRS 353.255 - Appropriations to be applied specifically; penalty.

NRS 353.257 - Transfer of balance of appropriated money from specific fund to State General Fund by State Controller where no provision for reversion was made; consent of state agency and recommendation from State Board of Examiners required.

NRS 353.260 - Spending in excess of amount appropriated prohibited; claim void; penalties.

NRS 353.262 - Payment from Reserve for Statutory Contingency Account of salary of person replacing state officer or employee if sufficient appropriated money is not available after leave payments.

NRS 353.263 - Emergency Account.

NRS 353.264 - Reserve for Statutory Contingency Account. [Effective through December 31, 2021.] Reserve for Statutory Contingency Account. [Effective January 1, 2022.]

NRS 353.2655 - Nevada Protection Account.

NRS 353.266 - Creation; source; use.

NRS 353.268 - Recommendation by State Board of Examiners for allocation from Contingency Account.

NRS 353.269 - Action by Interim Finance Committee; transfer by State Controller.

NRS 353.2705 - Definitions.

NRS 353.2707 - "Account" defined.

NRS 353.271 - "Disaster" defined.

NRS 353.2712 - "Division" defined.

NRS 353.2715 - "Eligible project" defined.

NRS 353.2725 - "Grant match" defined.

NRS 353.2731 - "Local government" defined.

NRS 353.2735 - Creation; administration; deposits; grants and loans.

NRS 353.2737 - Revolving account for awarding grants to persons who own and occupy homes damaged by a disaster: Establishment; transfers of money from Disaster Relief Account; regulations.

NRS 353.2739 - Authorized grants and loans to tribal governments.

NRS 353.274 - Authorized grants to state agencies.

NRS 353.2745 - Authorized grants to local governments.

NRS 353.2751 - Authorized loans to local governments.

NRS 353.2753 - Requests for grants and loans: Assessment of damages by Division; report of damages; determination of whether event constitutes disaster; regulations.

NRS 353.2754 - Requests for grants and loans: Determination that event constitutes disaster required as condition for local governments.

NRS 353.2755 - Requests for grants and loans: Conditions; contents; procedure for review of requests; recommendation of State Board of Examiners.

NRS 353.276 - Requests for grants and loans: Action by Interim Finance Committee; limitation.

NRS 353.2765 - Repayment of loans by local governments: Schedule; use of money received from Federal Government.

NRS 353.2771 - Provision of resources of agencies and local governments required for grant or loan.

NRS 353.280 - Authorized investments; interest; investment in reverse-repurchase agreement prohibited.

NRS 353.285 - Cash flow of money belonging to State; allocation between deposits and investments; duties of State Board of Finance.

NRS 353.288 - Creation; annual deposit of state revenue required; annual transfer of percentage of total anticipated revenue required; limitation on balance; transfer of percentage of balance to Disaster Relief Account; uses.

NRS 353.291 - Short title.

NRS 353.293 - Purpose of law; reservation of power to create funds and accounts.

NRS 353.295 - Definitions.

NRS 353.2961 - "Account group" defined.

NRS 353.2965 - "Accounting system" defined.

NRS 353.2975 - "Agency fund" defined.

NRS 353.3025 - "Encumbrance" defined.

NRS 353.3027 - "Expenditure" defined.

NRS 353.305 - "Fund" defined.

NRS 353.307 - "Fund balance" defined.

NRS 353.3076 - "Generally accepted accounting principles" defined.

NRS 353.3085 - "Lapse" defined.

NRS 353.3087 - "Liability" defined.

NRS 353.311 - "Revenue" defined.

NRS 353.3115 - "Reversion" defined.

NRS 353.3135 - "Trust fund" defined.

NRS 353.319 - Administration of law; regulations.

NRS 353.3195 - Regulations regarding use of electronic symbols to substitute or supplement signature of authorized officer.

NRS 353.321 - Categories of funds: Reporting; accounting; assignment by State Controller.

NRS 353.323 - State General Fund created; use of categories of funds and account groups.

NRS 353.3235 - State agencies to record revenue receivable from certain billings in state central accounting system.

NRS 353.3241 - Modified accrual or accrual basis of accounting to be used.

NRS 353.3245 - Generally accepted principles of accounting to be followed; State Controller to be provided with information for accounting.

NRS 353.325 - Submission and dissemination of audit report of state agency; prohibited provision in contract with auditor.

NRS 353.331 - Annual preparation; review and approval.

NRS 353.333 - Compilation; contents; availability.

NRS 353.335 - Procedure for acceptance of gift or grant of property or services.

NRS 353.337 - Grant from Federal Government: Compliance with requirement for public hearing.

NRS 353.339 - Grant for program requiring approval of Interim Finance Committee: Commencement of program before obtaining approval.

NRS 353.3463 - Temporary advance from State General Fund for authorized expenses of Division of State Parks of State Department of Conservation and Natural Resources.

NRS 353.3465 - Temporary advance from State General Fund for authorized expenses of Department of Tourism and Cultural Affairs.

NRS 353.347 - Temporary advance from State General Fund for authorized expenses of the Nevada Equal Rights Commission within the Department of Employment, Training and Rehabilitation.

NRS 353.349 - Temporary advance from State General Fund for certain authorized expenses of Division of Public and Behavioral Health of Department of Health and Human Services.

NRS 353.351 - Temporary advance from State General Fund for certain authorized expenses of Aging and Disability Services Division of Department of Health and Human Services.

NRS 353.353 - Temporary advance from State General Fund for authorized expenses of Division of Emergency Management of Office of the Military during state of emergency or declaration of disaster.

NRS 353.357 - Temporary advance from State General Fund for certain authorized expenses of the Nevada Office of the Western Interstate Commission for Higher Education.

NRS 353.359 - Advance from State General Fund for budget account supported by administrative assessments; notification of Fiscal Analysis Division of Legislative Counsel Bureau of approved advances.

NRS 353.500 - Definitions.

NRS 353.510 - "Agreement" defined.

NRS 353.520 - "Board" defined.

NRS 353.530 - "Chief" defined.

NRS 353.540 - "State agency" defined.

NRS 353.545 - Legislative findings and declaration.

NRS 353.550 - Requirements for agreement by state agency to acquire real property or interest in or improvement to real property with terms that extend beyond biennium in which executed.

NRS 353.555 - Approval of Legislature or Interim Finance Committee required for certain changes in scope of agreement.

NRS 353.560 - Legislature not obligated to appropriate money for payments due pursuant to agreement; prohibition on such representations.

NRS 353.570 - State Treasurer authorized to take appropriate actions to facilitate agreements.

NRS 353.580 - Exemption of agreement from requirement of competitive bidding or other restrictions on procedure for awarding contracts.

NRS 353.590 - Exemption of agreement involving construction, alteration, repair or remodeling of improvement from laws requiring competitive bidding and certain provisions relating to public works; exceptions.

NRS 353.600 - Lease of property subject to agreement involving improvement to state property: Conditions for entry; review and approval.

NRS 353.610 - State agency to file copies of agreement and schedule of payments upon execution of agreement.

NRS 353.620 - Property subject to agreement exempt from ad valorem property taxation in certain circumstances.

NRS 353.630 - Property subject to agreement deemed property of State or state agency for purposes of statutory limits on damages that may be awarded against State in certain circumstances.

NRS 353.650 - State Controller: Entry into cooperative agreements to act as collection agent for any governmental entity.

NRS 353.660 - State Controller: Entry into reciprocal agreement with Federal Government for collection and offset of indebtedness.