reglab/housing_qa huggingface dataset:
NV Rev Stat § 353.321 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.321 - Categories of funds: Reporting; accounting; assignment by State Controller.

  1. The State Controller shall report each fund in one of the following categories for purposes of annual financial statements:  (a) State General Fund;  (b) Special revenue funds;  (c) Capital projects funds;  (d) Debt service funds;  (e) Permanent funds;  (f) Enterprise funds;  (g) Internal service funds;  (h) Pension trust funds;  (i) Investment trust funds;  (j) Private purpose trust funds; or  (k) Agency funds.  2. All resources and financial transactions of the State Government must be accounted for within a fund. The State Controller shall assign each existing fund which is created by statute to the proper category necessary to present the annual financial statements in conformity with generally accepted accounting principles, notwithstanding any statutory designation to the contrary.  (Added to NRS by 1977, 38; A 1981, 250; 1987, 624; 2001, 2752)
NV Rev Stat § 353.3235 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3235 - State agencies to record revenue receivable from certain billings in state central accounting system.

  1. A state agency that uses an invoicing and billing procedure shall record the revenue receivable from those billings in the central accounting system of this state.  2. As used in this section, "state agency" means an agency, bureau, board, commission, department, division or any other unit of the Executive Department of the State Government.  (Added to NRS by 1999, 1420)
NV Rev Stat § 353.3241 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3241 - Modified accrual or accrual basis of accounting to be used.

  1. The modified accrual or accrual basis of accounting, as appropriate, must be utilized in measuring financial position and operating results.  2. Revenues and expenditures concerning governmental funds must be recognized on the modified accrual basis. Revenues must be recognized in the accounting period in which they become available and measurable. Expenditures must be recognized in the accounting period in which the liability of the fund is incurred, if measurable, except for unmatured interest on general long-term debt and on indebtedness secured by interest-bearing levies for special assessments, which must be recognized when due.  3. Revenues and expenses concerning proprietary funds must be recognized on the accrual basis. Revenues must be recognized in the accounting period in which they are earned and become measurable. Expenses must be recognized in the period incurred, if measurable.  4. Revenues and expenses or expenditures, as appropriate, concerning fiduciary funds must be recognized on the basis consistent with the objective for accounting measurement. Nonexpendable trust funds and funds held in trust for pensions must be accounted for on the accrual basis. Expendable trust funds must be accounted for on the modified accrual basis. Assets and liabilities of agency funds must be accounted for on the modified accrual basis.  5. Transfers must be recognized in the accounting period in which the relevant interfund receivables and payables arise.  (Added to NRS by 1987, 622)
NV Rev Stat § 353.3245 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3245 - Generally accepted principles of accounting to be followed; State Controller to be provided with information for accounting.

  1. Generally accepted accounting principles must be followed throughout the accounting procedures and reporting of the State’s financial position and results of operations in each fiscal period for each fund and account group.  2. Any elective state officer, any state board or commission and any head of a state department shall provide to the State Controller, when requested, the necessary accounting information for him or her to report the financial position and results of operations of the state funds and account groups.  (Added to NRS by 1977, 39; A 1989, 593)
NV Rev Stat § 353.325 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.325 - Submission and dissemination of audit report of state agency; prohibited provision in contract with auditor.

  1. Each state agency, within 10 days after receiving an audit report pertaining to that agency, including a management letter and the agency’s reply, shall submit one copy of the audit report to:  (a) The Chief of the Budget Division of the Office of Finance;  (b) The State Controller; and  (c) The Legislative Auditor.  2. The audit report, including, without limitation, the opinion and findings of the auditor contained in the audit report, may be disseminated by or on behalf of the state agency for which the report was prepared by inclusion, without limitation, in or on:  (a) An official statement or other document prepared in connection with the offering of bonds or other securities;  (b) A filing made pursuant to the laws or regulations of this State;  (c) A filing made pursuant to a rule or regulation of the Securities and Exchange Commission of the United States; or  (d) A website maintained by a state agency on the Internet or its successor,  without the consent of the auditor who prepared the audit report. A provision of a contract entered into between an auditor and a state agency that is contrary to the provisions of this subsection is against the public policy of this State and is void and unenforceable.  (Added to NRS by 1971, 563; A 1973, 1668; 1987, 2055; 2005, 1343)
NV Rev Stat § 353.331 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.331 - Annual preparation; review and approval.

The Administrator of the Administrative Services Division of the Department of Administration shall annually prepare and submit to the Chief of the Budget Division of the Office of Finance a statewide cost allocation plan distributing service agency indirect costs among the various agencies in accordance with the principles and procedures established by federal regulations and guidelines. The Chief of the Budget Division shall review, revise as necessary and approve the plan.  (Added to NRS by 1995, 1536; A 2017, 124)
NV Rev Stat § 353.333 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.333 - Compilation; contents; availability.

  1. On or before January 1 of each year, the Governor shall compile a report on the status of the finances of the State including the information published in:  (a) The most recent executive budget report prepared pursuant to the provisions of NRS 353.185;  (b) The most recent report prepared by the State Controller pursuant to the provisions of NRS 227.110;  (c) The most recent report on the count of state money prepared pursuant to the provisions of NRS 353.075;  (d) The most recent report on the transactions and proceedings of the Department of Taxation prepared pursuant to the provisions of NRS 360.100;  (e) The most recent report prepared by each school district pursuant to the provisions of NRS 387.303;  (f) The most recent report prepared and submitted by each local government pursuant to the provisions of NRS 360.220; and  (g) Any other report prepared by the State, or a county, city, town or school district, or any public agency of this State or its political subdivisions that the Governor deems to be relevant to the status of finances of the State.  2. The report required pursuant to subsection 1 must be:  (a) Titled the "Nevada Report to Taxpayers";  (b) Written in plain English; and  (c) Contain such information as the Governor deems appropriate to provide a full and accurate description on the status of the finances of the State, including, without limitation:  (1) The total amount of revenue collected by the State or an agency of the State during the preceding fiscal year;  (2) The actual total of all expenses and expenditures by the State or an agency of the State during the preceding fiscal year;  (3) A comparison of the total amount appropriated or authorized for expenditure by the State during the preceding fiscal year and the actual total of all expenses and expenditures by the State during the preceding fiscal year;  (4) The total amount of outstanding public debt of the State at the end of the preceding fiscal year;  (5) The total cost to pay the public debt of the State during the preceding fiscal year; and  (6) Such information on the revenue, expenditures and public debt of the State, or a county, city, town or school district, or any public agency of this State or its political subdivisions as the Governor deems necessary to provide a full and accurate description on the status of the finances of the State.  3. The Governor shall make the report required pursuant to subsection 1 available for access by the public on the Internet or its successor, if any.  (Added to NRS by 2005, 2438; A 2007, 2960)
NV Rev Stat § 353.337 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.337 - Grant from Federal Government: Compliance with requirement for public hearing.

If a public hearing is required in connection with a grant from the Federal Government to a state agency, commission or department, the agency, commission or department may:  1. Request that the hearing be included as an item on the agenda of a meeting of the Interim Finance Committee; or  2. Conduct the hearing in accordance with chapter 241 of NRS.  (Added to NRS by 2011, 1737)
NV Rev Stat § 353.339 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.339 - Grant for program requiring approval of Interim Finance Committee: Commencement of program before obtaining approval.

A department, institution or agency of the Executive Department of the State Government that receives a grant for a program which requires the approval of the Interim Finance Committee and which requires the department, institution or agency to take action to carry out the program, including, without limitation, classifying positions, recruiting for positions, advertising for bids and requesting proposals, may begin to carry out the program before obtaining that approval if the department, institution or agency includes a statement in any notice or advertisement that the position or contract is contingent upon the approval of the Interim Finance Committee.  (Added to NRS by 2011, 1737)
NV Rev Stat § 353.3463 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|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.

  1. If the Administrator of the Division of State Parks of the State Department of Conservation and Natural Resources determines that current claims exceed the amount of money available because revenue from fees or assessments has not been collected or because of a delay in other expected receipts, he or she may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.  2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of his or her approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. An advance from the State General Fund:  (a) May be approved by the Director of the Office of Finance.  (b) Is limited to 25 percent of the revenue expected to be received in the current fiscal year from any source other than legislative appropriation.  4. Any money which is temporarily advanced from the State General Fund pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.  (Added to NRS by 2010, 26th Special Session, 88)
NV Rev Stat § 353.3465 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3465 - Temporary advance from State General Fund for authorized expenses of Department of Tourism and Cultural Affairs.

  1. If the Director of the Department of Tourism and Cultural Affairs determines that current claims exceed the amount of money available because revenue from fees or assessments has not been collected or because of a delay in other expected receipts, he or she may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.  2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of his or her approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. An advance from the State General Fund:  (a) May be approved by the Director of the Office of Finance.  (b) Is limited to 25 percent of the revenue expected to be received in the current fiscal year from any source other than legislative appropriation.  4. Any money which is temporarily advanced from the State General Fund pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.  (Added to NRS by 2010, 26th Special Session, 89; A 2011, 2974)
NV Rev Stat § 353.347 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.347 - Temporary advance from State General Fund for authorized expenses of Department of Employment, Training and Rehabilitation.

  1. If the Director of the Department of Employment, Training and Rehabilitation determines that current claims exceed the amount of money available because revenue from billed services has not been collected or because of a delay in the receipt of money from federal grants, he or she may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.  2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of his or her approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. An advance from the State General Fund:  (a) May be approved by the Director of the Office of Finance for the budget account of the Nevada Equal Rights Commission of the Department of Employment, Training and Rehabilitation.  (b) Is limited to 25 percent of the revenue expected to be received in the current fiscal year from any source other than legislative appropriation.  4. Any money which is temporarily advanced from the State General Fund to an account pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.  (Added to NRS by 1997, 437)
NV Rev Stat § 353.349 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.349 - Temporary advance from State General Fund for authorized expenses of Division of Public and Behavioral Health of Department of Health and Human Services.

  1. If the Administrator of the Division of Public and Behavioral Health of the Department of Health and Human Services determines that current claims exceed the amount of money available because revenue from billed services has not been collected or because of a delay in the receipt of money from federal grants, the Administrator may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.  2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of the Director’s approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. An advance from the State General Fund:  (a) May be approved by the Director of the Office of Finance for the following budget accounts of the Division of Public and Behavioral Health of the Department of Health and Human Services:  (1) Consumer Health Protection;  (2) Community Health Services;  (3) Women, Infants and Children;  (4) Bureau of Health Facilities; and  (5) Radiological Health.  (b) Is limited to 25 percent of the revenues expected to be received in the current fiscal year from any source other than legislative appropriation.  4. Any money which is temporarily advanced from the State General Fund to an account pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.  (Added to NRS by 1991, 1582; A 2013, 2997)
NV Rev Stat § 353.351 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.351 - Temporary advance from State General Fund for authorized expenses of Aging and Disability Services Division of Department of Health and Human Services.

  1. If the Administrator of the Aging and Disability Services Division of the Department of Health and Human Services determines that current claims exceed the amount of money available because revenue from billed services has not been collected, the Administrator may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.  2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of the Director’s approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. An advance from the State General Fund:  (a) May be approved by the Director of the Office of Finance for the following budget accounts of the Aging and Disability Services Division of the Department of Health and Human Services:  (1) Rural Regional Center;  (2) Desert Regional Center;  (3) Sierra Regional Center; and  (4) Senior Services Program.  (b) Is limited to 25 percent of the revenues expected to be received in the current fiscal year from any source other than legislative appropriation.  4. Any money which is temporarily advanced from the State General Fund to an account pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.  (Added to NRS by 1989, 483; A 1999, 113; 2013, 2997)
NV Rev Stat § 353.353 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.353 - Temporary advance from State General Fund for authorized expenses of Division of Emergency Management of Department of Public Safety during state of emergency or declaration of disaster.

  1. If, during a state of emergency or declaration of disaster proclaimed pursuant to NRS 414.070, the Chief of the Division of Emergency Management of the Department of Public Safety determines that the balance in the Emergency Assistance Account created by NRS 414.135 is insufficient to cover the expenses relating to the emergency or disaster that are authorized pursuant to NRS 414.135, the Chief may request from the Director of the Office of Finance a temporary advance from the State General Fund to the Emergency Assistance Account for the payment of those expenses.  2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of his or her approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. Any money which is advanced from the State General Fund to the Emergency Assistance Account pursuant to subsection 1 must be repaid as soon as the money which the advance replaced is deposited in the Emergency Assistance Account.  (Added to NRS by 2019, 3630)
NV Rev Stat § 353.357 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.357 - Temporary advance from State General Fund for authorized expenses of Western Interstate Commission for Higher Education.

  1. If the three Nevada State Commissioners on the Western Interstate Commission for Higher Education, acting jointly, determine that current claims against the Western Interstate Commission for Higher Education’s Loan and Stipend Fund created pursuant to NRS 397.063 exceed the amount of money available in the Fund to pay the claims because of a delay in the receipt of revenue due the Fund, the three Nevada State Commissioners may request from the Director of the Office of Finance a temporary advance from the State General Fund to the Western Interstate Commission for Higher Education’s Loan and Stipend Fund for the payment of authorized expenses.  2. If the Director of the Office of Finance approves a request made pursuant to subsection 1, the Director shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of that approval. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.  3. An advance from the State General Fund is limited to 50 percent of the revenue expected to be received by the Western Interstate Commission for Higher Education’s Loan and Stipend Fund in the current fiscal year from any source other than legislative appropriation.  4. Any money that is temporarily advanced from the State General Fund pursuant to subsection 2 must be repaid by August 31 following the end of the fiscal year in which the temporary advance is made.  (Added to NRS by 1999, 806; A 2003, 943; 2015, 1513)
NV Rev Stat § 353.359 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|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.

  1. The State Controller shall draw his or her warrant, upon application by an agency responsible for the administration of an account which is wholly or partially supported by administrative assessments pursuant to NRS 176.059, for not more in the aggregate in any fiscal year than 1/12th of the portion of the total money received in the previous year which represents the share of administrative assessments presently allocated to the account.  2. An agency shall not apply for an advance pursuant to subsection 1 unless the application is first approved by the Director of the Office of Finance.  3. Any money which is advanced from the State General Fund to an account pursuant to subsection 1 must be repaid as soon as the money which the advance replaced is deposited in the account. If the money deposited in the account in any fiscal year is insufficient to pay back the money advanced, an amount equal to the shortfall is hereby contingently appropriated from the State General Fund to the account.  4. The Director of the Office of Finance shall notify the Fiscal Analysis Division of the Legislative Counsel Bureau if:  (a) The Director approves an advance pursuant to subsection 2.  (b) The money deposited in an account in any fiscal year is insufficient to pay back the money advanced pursuant to subsection 1.  (Added to NRS by 1987, 1680; A 2003, 944)
NV Rev Stat § 353.500 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.500 - Definitions.

As used in NRS 353.500 to 353.630, inclusive, unless the context otherwise requires, the words and terms defined in NRS 353.510 to 353.540, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2001, 2478; A 2007, 829, 926)