There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 31 PUBLIC FINANCIAL ADMINISTRATION
Chapter 354 Local Financial Administration
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COMMITTEE ON LOCAL GOVERNMENT FINANCE
- NRS 354.105 Creation; appointment of members.
- NRS 354.107 Regulations. COUNTY FINANCES Apportionment and Transfers of County Revenue
- NRS 354.140 Distribution of federal money from forest reserves; reimbursement for cost of audit. [Effective through June 30, 2013.]
- NRS 354.140 Distribution of federal money from forest reserves; reimbursement for cost of audit. [Effective July 1, 2013.]
- NRS 354.150 Transfer of balance of dormant fund. Claims and Warrants
- 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; reallowance of claims; limitation of claims after original allowance.
- NRS 354.200 Payment of warrants in order of issuance.
- NRS 354.210 Publication or posting of amount of bills allowed. Refunds
- 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.
- NRS 354.250 Action against county authorized if claimant aggrieved by action of board of county commissioners. Accounts Receivable
- 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. Statements and Accountings
- 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; statements.
- NRS 354.310 Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties.
- NRS 354.320 County auditor to remit annual statement to State Controller. [Repealed.] BUDGETS OF LOCAL GOVERNMENTS
- 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 requirements of Local Government Budget and Finance Act; conditional exemption from requirement of providing annual audit; regulations.
- 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 advise local governments of regulations, procedures and reports.
- NRS 354.5943 Regulations establishing procedures for transferring function from one local government to another.
- NRS 354.5945 Capital improvement plan: Preparation and submission; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemption.
- NRS 354.5947 Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission.
- NRS 354.596 Tentative budget: Preparation and filing; notice and public hearing; duties of Department of Taxation.
- NRS 354.597 Preparation of tentative budget and adoption of 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 certain documents for public inspection.
- NRS 354.59803 Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation.
- 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 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.
- 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; information included in bill.
- 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: Errors concerning billing for certain fees or designation of place of primary use; notification by customers of certain public utilities.
- 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.
- 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 354.599 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; 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 or savings and loan association 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 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 354.616 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 to auditor; expenditure of excess reserves in certain funds.
- NRS 354.6245 Review of annual audits by Department of Taxation; 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. DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY
- 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 of Taxation for assistance of Committee on Local Government Finance; allocation from Contingency Fund.
- 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 to take over management of local government.
- NRS 354.686 Severe financial emergency: Request by local government involved in litigation or threatened litigation for order that Department of Taxation take over management of local government; issuance of order.
- NRS 354.695 Severe financial emergency: Powers and duties of Department of Taxation; reimbursement for expenses; allocation from Contingency Fund; recommendations by local government; cooperation of state agencies; delegation of powers and duties to financial manager; termination of management.
- NRS 354.701 Severe financial emergency: Stay of action by creditor of local government for attachment, garnishment or execution until adoption of program for liquidation of debt.
- NRS 354.705 Severe financial emergency: Determination of expenditures and revenue of local government; review and recommendation of additional taxes or charges; hearing and adoption of plan by panel; imposition and duration of additional taxes or charges; report of failure to satisfy expenses of local government.
- NRS 354.715 Severe financial emergency: Compliance by local government with requests of Department of Taxation.
- NRS 354.721 Severe financial emergency: Creation of Severe Financial Emergency Fund; investment of money in Fund; loans from Fund.
- NRS 354.723 Severe financial emergency: Procedure for disincorporation or dissolution of local government 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. ALTERNATIVE METHODS OF FINANCING BY LOCAL GOVERNMENTS
- 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. PAYMENTS OF MONEY FOR SERVICES PROVIDED BY LOCAL GOVERNMENTS
- 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.
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