Nevada Revised Statutes
Chapter 354 - Local Financial Administration

NRS 354.105 - Creation; appointment of members; terms; vacancies; Chair and Vice Chair; meetings; quorum; allowances and expenses; administrative support. - 1. The Committee on Local Government Finance, consisting of 11...

NRS 354.170 - Order of district judge or district court drawing money from county treasury. - Except as otherwise provided in NRS 6.160 or 50.225, in...

NRS 354.180 - Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace. - 1. The board of county commissioners is authorized to examine,...

NRS 354.190 - Payment of county debts after original allowance: Limitation; exceptions. - 1. The owner of an indebtedness of a county must...

NRS 354.200 - Payment of warrants in order of issuance. - 1. All warrants or certificates of indebtedness issued by a...

NRS 354.210 - Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed. - 1. Except as provided in subsection 3, the board of...

NRS 354.220 - Applicability. - NRS 354.220 to 354.250, inclusive, apply in making applications for...

NRS 354.230 - Limitation of time for claim. - The claim for a refund of money must be presented...

NRS 354.240 - Determination by board of county commissioners; refunds by county treasurer; delegation of authority by board of county commissioners to approve certain claims; monthly list of refunds made by county treasurer. - 1. If a board of county commissioners determines by competent...

NRS 354.250 - Action against county authorized if claimant aggrieved by action of board of county commissioners. - If any person shall feel aggrieved by the action taken...

NRS 354.255 - Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts. - 1. The board of county commissioners of each county shall...

NRS 354.256 - Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county. - 1. If at any time, in the opinion of the...

NRS 354.257 - Authority for removal of information concerning uncollectible accounts from records of county. - Except as otherwise provided by specific statute, the board of...

NRS 354.270 - Issuance of receipts; apportionment of revenue. - 1. If a county treasurer does not use an automated...

NRS 354.280 - Contents of monthly statement of county treasurer. - The county treasurer shall: 1. Keep a complete record of...

NRS 354.290 - County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements. - 1. The county auditor of each county shall: (a) Audit...

NRS 354.310 - Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties. - NRS 354.270, 354.280 and 354.290 shall be considered mandatory, and...

NRS 354.470 - Short title. - NRS 354.470 to 354.626, inclusive, may be cited as the...

NRS 354.472 - Purposes of Local Government Budget and Finance Act. - 1. The purposes of NRS 354.470 to 354.626, inclusive, are:...

NRS 354.474 - Applicability to local governments; "local government" defined. - 1. Except as otherwise provided in subsections 2 and 3,...

NRS 354.475 - Exemption of certain special districts from certain requirements of Local Government Budget and Finance Act; conditional exemption from requirement of providing annual audit; request for audit of exempt special district by board of coun... - 1. All special districts subject to the provisions of the...

NRS 354.476 - Definitions. - As used in NRS 354.470 to 354.626, inclusive, unless the...

NRS 354.479 - "Accrual basis" defined. - "Accrual basis" means the basis of accounting under which expenditures...

NRS 354.4815 - "Administrative entity" defined. - "Administrative entity" means an entity created pursuant to an interlocal...

NRS 354.4817 - "Anticipated revenue" defined. - "Anticipated revenue" means the amount of revenue anticipated to be...

NRS 354.482 - "Appropriation" defined. - "Appropriation" means an authorization by a governing body to make...

NRS 354.484 - "Assets" defined. - "Assets" means property which: 1. Is owned by a governmental...

NRS 354.486 - "Audit" defined. - "Audit" means the examination and analysis of financial statements, accounting...

NRS 354.492 - "Budget" defined. - "Budget" means a plan of financial operation embodying an estimate...

NRS 354.493 - "Budget augmentation" defined. - "Budget augmentation" is a procedure for increasing appropriations of a...

NRS 354.496 - "Budget year" defined. - "Budget year" means the fiscal year for which a budget...

NRS 354.499 - "Capital assets" defined. - "Capital assets" means assets of a long-term character which are...

NRS 354.4995 - "Capital projects fund" defined. - "Capital projects fund" means a fund created to account for...

NRS 354.506 - "Contingency account" defined. - "Contingency account" means an account showing money that has been...

NRS 354.510 - "Debt service fund" defined. - "Debt service fund" means a fund to account for the...

NRS 354.516 - "Encumbrances" defined. - "Encumbrances" means commitments related to unperformed contracts for goods or...

NRS 354.517 - "Enterprise fund" defined. - "Enterprise fund" means a fund established to account for operations:...

NRS 354.520 - "Expenditure" defined. - 1. "Expenditure" means: (a) If the accounting records are kept...

NRS 354.523 - "Expense" defined. - "Expense" means any charge incurred, under the accrual basis, whether...

NRS 354.5237 - "Fiduciary fund" defined. - "Fiduciary fund" means a fund used to report assets held...

NRS 354.524 - "Final budget" defined. - "Final budget" means the budget which has been adopted by...

NRS 354.526 - "Fiscal year" defined. - "Fiscal year" means the 12-month period beginning on the first...

NRS 354.529 - "Function" defined. - "Function" means a group of related activities aimed at accomplishing...

NRS 354.530 - "Fund" defined. - "Fund" means a fiscal and accounting entity having a self-balancing...

NRS 354.533 - "Fund balance" defined. - "Fund balance" means the excess of assets over liabilities in...

NRS 354.534 - "General fund" defined. - "General fund" means the fund used to account for all...

NRS 354.535 - "General long-term debt" defined. - "General long-term debt" means debt which is legally payable from...

NRS 354.536 - "Governing body" defined. - "Governing body" means the board, council, commission or other body...

NRS 354.543 - "Internal service fund" defined. - "Internal service fund" means a fund used to account for...

NRS 354.548 - "Liabilities" defined. - "Liabilities" means, for the purpose of financial reporting, debts or...

NRS 354.550 - "Modified accrual basis" defined. - "Modified accrual basis" means the basis of accounting under which...

NRS 354.553 - "Proprietary fund" defined. - "Proprietary fund" means an internal service fund or enterprise fund....

NRS 354.557 - "Regional facility" defined. - "Regional facility" means a facility that is used by each...

NRS 354.560 - "Reserve" defined. - "Reserve" means, in accounting and reporting of government funds, a...

NRS 354.562 - "Revenue" defined. - "Revenue" means the gross receipts and receivables of a local...

NRS 354.570 - "Special revenue fund" defined. - "Special revenue fund" means a fund used to account for...

NRS 354.571 - "Supplemental city-county relief tax" defined. - "Supplemental city-county relief tax" means the fees, taxes, interest and...

NRS 354.574 - "Tax rate" defined. - "Tax rate" means the amount of tax stated in terms...

NRS 354.578 - "Tentative budget" defined. - "Tentative budget" means the budget that is prepared initially, published...

NRS 354.590 - Actions of governing body by resolution or ordinance. - Whenever the terms of NRS 354.470 to 354.626, inclusive, require...

NRS 354.592 - Publication of notice: Requirements; cost. - Whenever the terms of NRS 354.470 to 354.626, inclusive, require...

NRS 354.594 - Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms. - The Committee on Local Government Finance shall determine and advise...

NRS 354.5943 - Regulations establishing procedures for transferring function from one local government to another. - 1. The Committee on Local Government Finance shall adopt regulations...

NRS 354.5945 - Capital improvement plan: Preparation and submission; provision to Director of Legislative Counsel Bureau upon request; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital ou... - 1. Except as otherwise provided in subsection 7, each local...

NRS 354.5947 - Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request. - 1. In addition to the records and inventory controls established...

NRS 354.596 - Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance. - 1. The officer charged by law shall prepare, or the...

NRS 354.5965 - Tentative budget: Inclusion and availability of list of certain contracts. - 1. In preparing a tentative budget pursuant to NRS 354.596,...

NRS 354.597 - Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent. - 1. In preparing a tentative budget, the governing body of...

NRS 354.598 - Final budget: Adoption; budget by default; certification; appropriations; limitations; changes. - 1. At the time and place advertised for public hearing,...

NRS 354.598005 - Procedures and requirements for augmenting or amending budget. - 1. If anticipated resources actually available during a budget period...

NRS 354.59801 - Local government to file copy of final budget and final plan for capital improvements for public inspection. - Each local government shall file in the office of the...

NRS 354.59803 - Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection. - 1. In each year in which the Legislature convenes, a...

NRS 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation. - 1. Except as otherwise provided in NRS 244.377, 278C.260, 354.59813,...

NRS 354.59813 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances. - 1. In addition to the allowed revenue from taxes ad...

NRS 354.59815 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters. - 1. In addition to the allowed revenue from taxes ad...

NRS 354.598155 - Special ad valorem capital projects fund. - 1. Each local government that receives a portion of the...

NRS 354.59817 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters. - 1. In addition to the allowed revenue from taxes ad...

NRS 354.59818 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters. - 1. In addition to the allowed revenue from taxes ad...

NRS 354.59819 - Separate fund for revenue used for operation of regional facility. - 1. If two or more counties create an administrative entity...

NRS 354.5982 - Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs. - 1. The local government may exceed the limit imposed by...

NRS 354.59821 - Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance. - 1. The Committee on Local Government Finance shall annually provide...

NRS 354.5987 - Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission. - 1. For the purposes of NRS 354.59811, the allowed revenue...

NRS 354.59874 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments. - Except as otherwise provided in subsection 2 of NRS 354.5987...

NRS 354.598743 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists. - Except as otherwise provided in NRS 354.598747, if one or...

NRS 354.598747 - Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local government or district. - 1. To calculate the amount to be distributed pursuant to...

NRS 354.59875 - Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided. - 1. If the board of county commissioners of a county...

NRS 354.59881 - Limitations on fees applicable to public utilities: Definitions. - As used in NRS 354.59881 to 354.59889, inclusive, unless the...

NRS 354.598812 - Limitations on fees applicable to public utilities: "Customer" defined. - "Customer" does not include any customer of a provider of...

NRS 354.598813 - Limitations on fees applicable to public utilities: "Delinquent amount" defined. - "Delinquent amount" means any portion of a fee collected from...

NRS 354.598814 - Limitations on fees applicable to public utilities: "Fee" defined. - "Fee" means a charge imposed by a city or county...

NRS 354.598815 - Limitations on fees applicable to public utilities: "Jurisdiction" defined. - "Jurisdiction" means: 1. In the case of a city, the...

NRS 354.598816 - Limitations on fees applicable to public utilities: "Personal wireless service" defined. - "Personal wireless service" has the meaning ascribed to it in...

NRS 354.5988165 - Limitations on fees applicable to public utilities: "Place of primary use" defined. - "Place of primary use" has the meaning ascribed to it...

NRS 354.598817 - Limitations on fees applicable to public utilities: "Public utility" defined. - 1. "Public utility" includes a person or local government that:...

NRS 354.598818 - Limitations on fees applicable to public utilities: "Revenue" defined. - "Revenue" does not include: 1. Any proceeds from the interstate...

NRS 354.59883 - Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances. - A city or county shall not adopt an ordinance imposing...

NRS 354.59885 - Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility;... - If a city or county adopts an ordinance imposing or...

NRS 354.59887 - Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility. - If a city or county adopts an ordinance imposing or...

NRS 354.59888 - Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of... - 1. If a customer of a public utility that sells...

NRS 354.59889 - Limitations on fees applicable to public utilities: Change of fees. - 1. A city or county shall not change any of...

NRS 354.5989 - Limitations on fees for business licenses; exceptions. - 1. A local government shall not increase any fee for...

NRS 354.59891 - Limitations on fees for building permits, barricade permits and encroachment permits; exceptions. [Effective through June 30, 2024.] Limitations on fees for building permits, barricade permits and encroachment permits; exceptions. [Ef... - 1. As used in this section: (a) "Barricade permit" means...

NRS 354.59893 - Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment; appointment and terms of members; officers; duties and powers. - 1. Each local government that creates an enterprise fund pursuant...

NRS 354.59894 - Transfer from enterprise fund for issuance of building permits, barricade permits and encroachment permits to pay capital costs of constructing fire stations. [Effective through June 30, 2024.] - 1. The governing body of a county or city that...

NRS 354.599 - Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding. - If the Legislature directs one or more local governments to:...

NRS 354.600 - Contents of budget. - Each budget must include: 1. Detailed estimates of revenues, balances...

NRS 354.601 - Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited. - A local government shall not begin the construction of a...

NRS 354.6015 - Fiscal report of local government: Requirements; publication of summary; regulations. - 1. Except as otherwise provided in subsection 3, the governing...

NRS 354.6025 - Annual report of indebtedness of local government: Requirement; compilation into state report. - 1. Each local government shall submit to the Department of...

NRS 354.603 - Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library. - 1. The board of trustees of any county school district,...

NRS 354.604 - Funds maintained by local governments. - Each local government shall maintain, according to its own needs:...

NRS 354.608 - Contingency account: Establishment; limit on appropriations; expenditures. - A contingency account may be established in any governmental fund....

NRS 354.609 - Petty cash, imprest or revolving account. - 1. The governing body of any local government may, by...

NRS 354.6105 - Fund for extraordinary maintenance, repair or improvement of capital projects. - 1. A local government may establish a fund for the...

NRS 354.6113 - Fund for construction of capital projects. - 1. The governing body of a local government may, by...

NRS 354.6115 - Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster. - 1. The governing body of a local government may, by...

NRS 354.6116 - Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds. - A local government, except a school district, that receives revenue...

NRS 354.6117 - Limitation on amount of money transferred to certain funds; exception. - 1. Except as otherwise provided in subsection 2, the total...

NRS 354.6118 - Interfund loans or loans to other local governments: Public hearing required. - Before making an interfund loan or loaning money to another...

NRS 354.612 - Establishment of one or more funds by resolution required; contents of resolution; accounting requirements; copy of resolution to be provided to Department of Taxation; proprietary funds; enterprise funds. - 1. A local government shall establish by resolution one or...

NRS 354.613 - Enterprise funds: Loan or transfer of money in or associated with fund; increase in amount of fee imposed for purpose of fund; compliance reports; remedy for violation; regulations; applicability; plan to eliminate certain transfers fro... - 1. Except as otherwise provided in this section and NRS...

NRS 354.616 - Adjustment of expenses and revenues. - 1. A local governing body may provide for the adjustment...

NRS 354.620 - Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund. - Any unencumbered balance on an accrual or modified accrual basis...

NRS 354.6215 - Limitation on use of reserves or balances of funds created to insure risks. - Except as otherwise provided in NRS 354.6241, if a local...

NRS 354.624 - Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor. - 1. Each local government shall provide for an annual audit...

NRS 354.6241 - Contents of statement provided by local government to auditor; expenditure of excess reserves in certain funds; restrictions on use of budgeted ending fund balance in certain circumstances. - 1. The statement required by paragraph (a) of subsection 5...

NRS 354.6245 - Review of annual audits by Department of Taxation; referral of accountant who issued noncompliant audit to Nevada State Board of Accountancy; plan of correction of violations. - 1. The Department of Taxation shall review each annual audit...

NRS 354.625 - Records relating to property and equipment; control of inventory. - The governing body of every local government shall: 1. Cause...

NRS 354.6256 - Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions. - The proceeds from any obligation issued by a local government...

NRS 354.626 - Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions. - 1. No governing body or member thereof, officer, office, department...

NRS 354.655 - Definitions. - As used in NRS 354.655 to 354.725, inclusive, unless the...

NRS 354.657 - Purpose; liberal construction. - 1. The purpose of NRS 354.655 to 354.725, inclusive, is...

NRS 354.665 - Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments. - 1. If a local government does not file a statement,...

NRS 354.671 - Delinquent payments to Public Employees’ Benefits Program: Notification; explanation to Committee on Local Government Finance; withholding of payments. - 1. Upon receipt of notification by the Board of the...

NRS 354.675 - Technical financial assistance from Department of Taxation: Request; notice and hearing; order; request by Department for assistance of Committee on Local Government Finance; allocation from Contingency Account. - 1. If the Department determines that one or more of...

NRS 354.685 - Severe financial emergency: Conditions; notification of local government by Department of Taxation; plan of corrective action; review of plan by Committee on Local Government Finance; order of Nevada Tax Commission requiring Department... - 1. The Committee may, upon the recommendation of the Executive...

NRS 354.695 - Severe financial emergency: Powers and duties of Department of Taxation; reimbursement for expenses; allocation from Contingency Account; recommendations by local government; cooperation of state agencies; delegation of powers and dutie... - 1. As soon as practicable after taking over the management...

NRS 354.705 - Severe financial emergency: Preparation of plan of revenue enhancement and expense mitigation by Executive Director; review and potential revision of plan regarding additional taxes or charges; hearing on plan by panel; adoption of plan... - 1. As soon as practicable after the Department takes over...

NRS 354.715 - Severe financial emergency: Enforcement of compliance by local government with certain requests of Department of Taxation; penalties for willful failure to comply with requests. - 1. If a local government or any officer or employee...

NRS 354.721 - Severe financial emergency: Creation of Severe Financial Emergency Fund; investment and use of money in Fund; requirements relating to loans from Fund. - 1. The Severe Financial Emergency Fund is hereby created in...

NRS 354.723 - Severe financial emergency: Procedure for disincorporation or dissolution of local government in certain circumstances; requirement for local government to take remedial action in certain circumstances. - 1. If the Executive Director determines that a severe financial...

NRS 354.7235 - Severe financial emergency: Management of Department of Taxation ceases at time of disincorporation or dissolution. - The management of the Department ceases at the time of...

NRS 354.725 - Severe financial emergency: Termination or modification of management of local government on motion of Nevada Tax Commission or at request of local government or Committee on Local Government Finance. - 1. The Nevada Tax Commission may, on its own motion...

NRS 354.740 - Use of lease-purchase and installment-purchase agreements: Legislative findings and declaration. - The Legislature hereby finds and declares that: 1. The authority...

NRS 354.750 - Alternative method for local government to borrow money or purchase or lease property. - 1. A local government may borrow money or purchase or...

NRS 354.760 - Notice to debtor of required payee of negotiable instrument. - 1. All invoices or other notices issued by a local...

NRS 354.770 - Acceptance of payments by credit card, debit card or electronic transfers of money. - 1. A local government may enter into contracts with issuers...

NRS 354.780 - Placement of automated tellers at locations where local government receives payments. - 1. A local government may enter into contracts with financial...

NRS 354.790 - Additional fee for providing service to customer in expeditious or convenient manner. - 1. Except as otherwise provided by specific statute, a local...

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Nevada Revised Statutes Chapter 354 - Local Financial Administration

Nevada Revised Statutes
Chapter 354 - Local Financial Administration