1. The Committee on Local Government Finance, consisting of 11 members, is hereby created.
2. The following associations shall each appoint three members to serve on the Committee:
(a) Nevada League of Cities;
(b) Nevada Association of County Commissioners; and
(c) Nevada Association of School Boards.
3. The Nevada State Board of Accountancy shall appoint two members to serve on the Committee.
4. Each appointment must be for a term of 3 years, and each member appointed may be reappointed to additional terms.
5. A vacancy must be filled as soon as practicable by the appointing authority of the person who vacated the seat.
6. If any of the associations listed in subsection 2 cease to exist, the appointments required by subsection 2 must be made by the association’s successor in interest or, if there is no successor in interest, one each by the other appointing authorities.
7. The members of the Committee shall elect by majority vote a member as Chair and another member as Vice Chair, who shall serve for terms of 3 years or until their successors are elected.
8. The Committee shall meet not less than twice per year and may meet at other times upon the call of the Chair or a majority of the members of the Committee.
9. A majority of the members of the Committee constitutes a quorum, and a quorum may exercise all the power and authority conferred on the Committee.
10. Members of the Committee serve without compensation, except that for each day or portion of a day during which a member of the Committee attends a meeting of the Committee or is otherwise engaged in the business of the Committee, the member is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.
11. The Department of Taxation shall provide administrative support to the Committee.
(Added to NRS by 2001, 1793; A 2015, 723)
Structure Nevada Revised Statutes
Chapter 354 - Local Financial Administration
NRS 354.140 - Distribution of federal money from forest reserves; reimbursement for cost of audit.
NRS 354.150 - Transfer of balance of dormant fund.
NRS 354.170 - Order of district judge or district court drawing money from county treasury.
NRS 354.190 - Payment of county debts after original allowance: Limitation; exceptions.
NRS 354.200 - Payment of warrants in order of issuance.
NRS 354.230 - Limitation of time for claim.
NRS 354.270 - Issuance of receipts; apportionment of revenue.
NRS 354.280 - Contents of monthly statement of county treasurer.
NRS 354.310 - Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties.
NRS 354.472 - Purposes of Local Government Budget and Finance Act.
NRS 354.474 - Applicability to local governments; "local government" defined.
NRS 354.479 - "Accrual basis" defined.
NRS 354.4815 - "Administrative entity" defined.
NRS 354.4817 - "Anticipated revenue" defined.
NRS 354.482 - "Appropriation" defined.
NRS 354.484 - "Assets" defined.
NRS 354.486 - "Audit" defined.
NRS 354.492 - "Budget" defined.
NRS 354.493 - "Budget augmentation" defined.
NRS 354.496 - "Budget year" defined.
NRS 354.499 - "Capital assets" defined.
NRS 354.4995 - "Capital projects fund" defined.
NRS 354.506 - "Contingency account" defined.
NRS 354.510 - "Debt service fund" defined.
NRS 354.516 - "Encumbrances" defined.
NRS 354.517 - "Enterprise fund" defined.
NRS 354.520 - "Expenditure" defined.
NRS 354.523 - "Expense" defined.
NRS 354.5237 - "Fiduciary fund" defined.
NRS 354.524 - "Final budget" defined.
NRS 354.526 - "Fiscal year" defined.
NRS 354.529 - "Function" defined.
NRS 354.533 - "Fund balance" defined.
NRS 354.534 - "General fund" defined.
NRS 354.535 - "General long-term debt" defined.
NRS 354.536 - "Governing body" defined.
NRS 354.543 - "Internal service fund" defined.
NRS 354.548 - "Liabilities" defined.
NRS 354.550 - "Modified accrual basis" defined.
NRS 354.553 - "Proprietary fund" defined.
NRS 354.557 - "Regional facility" defined.
NRS 354.560 - "Reserve" defined.
NRS 354.562 - "Revenue" defined.
NRS 354.570 - "Special revenue fund" defined.
NRS 354.571 - "Supplemental city-county relief tax" defined.
NRS 354.574 - "Tax rate" defined.
NRS 354.578 - "Tentative budget" defined.
NRS 354.590 - Actions of governing body by resolution or ordinance.
NRS 354.592 - Publication of notice: Requirements; cost.
NRS 354.5965 - Tentative budget: Inclusion and availability of list of certain contracts.
NRS 354.598005 - Procedures and requirements for augmenting or amending budget.
NRS 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation.
NRS 354.598155 - Special ad valorem capital projects fund.
NRS 354.59819 - Separate fund for revenue used for operation of regional facility.
NRS 354.59881 - Limitations on fees applicable to public utilities: Definitions.
NRS 354.598812 - Limitations on fees applicable to public utilities: "Customer" defined.
NRS 354.598813 - Limitations on fees applicable to public utilities: "Delinquent amount" defined.
NRS 354.598814 - Limitations on fees applicable to public utilities: "Fee" defined.
NRS 354.598815 - Limitations on fees applicable to public utilities: "Jurisdiction" defined.
NRS 354.598817 - Limitations on fees applicable to public utilities: "Public utility" defined.
NRS 354.598818 - Limitations on fees applicable to public utilities: "Revenue" defined.
NRS 354.59889 - Limitations on fees applicable to public utilities: Change of fees.
NRS 354.5989 - Limitations on fees for business licenses; exceptions.
NRS 354.600 - Contents of budget.
NRS 354.6015 - Fiscal report of local government: Requirements; publication of summary; regulations.
NRS 354.604 - Funds maintained by local governments.
NRS 354.608 - Contingency account: Establishment; limit on appropriations; expenditures.
NRS 354.609 - Petty cash, imprest or revolving account.
NRS 354.6105 - Fund for extraordinary maintenance, repair or improvement of capital projects.
NRS 354.6113 - Fund for construction of capital projects.
NRS 354.6117 - Limitation on amount of money transferred to certain funds; exception.
NRS 354.6118 - Interfund loans or loans to other local governments: Public hearing required.
NRS 354.616 - Adjustment of expenses and revenues.
NRS 354.620 - Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund.
NRS 354.6215 - Limitation on use of reserves or balances of funds created to insure risks.
NRS 354.625 - Records relating to property and equipment; control of inventory.
NRS 354.626 - Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions.
NRS 354.657 - Purpose; liberal construction.
NRS 354.750 - Alternative method for local government to borrow money or purchase or lease property.
NRS 354.760 - Notice to debtor of required payee of negotiable instrument.
NRS 354.770 - Acceptance of payments by credit card, debit card or electronic transfers of money.
NRS 354.780 - Placement of automated tellers at locations where local government receives payments.
NRS 354.790 - Additional fee for providing service to customer in expeditious or convenient manner.