Nevada Revised Statutes
Chapter 354 - Local Financial Administration
NRS 354.609 - Petty cash, imprest or revolving account.


1. The governing body of any local government may, by resolution, establish one or more petty cash accounts, imprest accounts or revolving accounts in a bank or credit union to assist in the administration of any activities in which the local government is authorized by law to engage.
2. A resolution establishing any petty cash account, imprest account or revolving account in a bank or credit union shall, in detail, set forth the following:
(a) The object and purpose of the account.
(b) The source of money to be used to establish and maintain the account.
(c) The method of controlling expenditures from the account.
(d) The maximum dollar amount of any single expenditure.
3. Payments made out of any such accounts in accordance with the establishing resolution may be made directly without approval of the governing body of any local government.
4. Reimbursement of any such petty cash, imprest or revolving accounts must be made no less often than monthly. The reimbursement must be supported by proper evidences of expenditures made from the account and must be approved by the governing body in the same manner as other claims against the fund to which the reimbursement is to be charged.
(Added to NRS by 1973, 1080; A 1975, 369; 1999, 1475)

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Structure Nevada Revised Statutes

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.

NRS 354.107 - Regulations.

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 354.180 - Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace.

NRS 354.190 - Payment of county debts after original allowance: Limitation; exceptions.

NRS 354.200 - Payment of warrants in order of issuance.

NRS 354.210 - Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed.

NRS 354.220 - Applicability.

NRS 354.230 - Limitation of time for claim.

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.

NRS 354.250 - Action against county authorized if claimant aggrieved by action of board of county commissioners.

NRS 354.255 - Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts.

NRS 354.256 - Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county.

NRS 354.257 - Authority for removal of information concerning uncollectible accounts from records of county.

NRS 354.270 - Issuance of receipts; apportionment of revenue.

NRS 354.280 - Contents of monthly statement of county treasurer.

NRS 354.290 - County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements.

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

NRS 354.470 - Short title.

NRS 354.472 - Purposes of Local Government Budget and Finance Act.

NRS 354.474 - Applicability to local governments; "local government" defined.

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...

NRS 354.476 - Definitions.

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 354.530 - "Fund" 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 354.594 - Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms.

NRS 354.5943 - Regulations establishing procedures for transferring function from one local government to another.

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...

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.

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.

NRS 354.5965 - Tentative budget: Inclusion and availability of list of certain contracts.

NRS 354.597 - Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent.

NRS 354.598 - Final budget: Adoption; budget by default; certification; appropriations; limitations; changes.

NRS 354.598005 - Procedures and requirements for augmenting or amending budget.

NRS 354.59801 - Local government to file copy of final budget and final plan for capital improvements for public inspection.

NRS 354.59803 - Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection.

NRS 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation.

NRS 354.59813 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances.

NRS 354.59815 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters.

NRS 354.598155 - Special ad valorem capital projects fund.

NRS 354.59817 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters.

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.

NRS 354.59819 - Separate fund for revenue used for operation of regional facility.

NRS 354.5982 - Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs.

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.

NRS 354.5987 - Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission.

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.

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.

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.

NRS 354.59875 - Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided.

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 354.598816 - Limitations on fees applicable to public utilities: "Personal wireless service" defined.

NRS 354.5988165 - Limitations on fees applicable to public utilities: "Place of primary use" 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 354.59883 - Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances.

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;...

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.

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...

NRS 354.59889 - Limitations on fees applicable to public utilities: Change of fees.

NRS 354.5989 - Limitations on fees for business licenses; exceptions.

NRS 354.59891 - 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...

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.

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.]

NRS 354.599 - Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding.

NRS 354.600 - Contents of budget.

NRS 354.601 - Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited.

NRS 354.6015 - Fiscal report of local government: Requirements; publication of summary; regulations.

NRS 354.6025 - Annual report of indebtedness of local government: Requirement; compilation into state report.

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.

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 354.6115 - Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster.

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.

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 354.612 - 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.

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...

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 354.624 - Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor.

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.

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.

NRS 354.625 - Records relating to property and equipment; control of inventory.

NRS 354.6256 - Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions.

NRS 354.626 - Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions.

NRS 354.655 - Definitions.

NRS 354.657 - Purpose; liberal construction.

NRS 354.665 - Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments.

NRS 354.671 - Delinquent payments to Public Employees’ Benefits Program: Notification; explanation to Committee on Local Government Finance; withholding of payments.

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.

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...

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...

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...

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.

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.

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.

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

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.

NRS 354.740 - Use of lease-purchase and installment-purchase agreements: Legislative findings and declaration.

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.