reglab/housing_qa huggingface dataset:
NV Rev Stat § 353.2739 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2739 - Authorized grants and loans to tribal governments.

  1. The Attorney General may enter into an agreement with a tribal government to provide for the distribution of money from the Account as a grant or loan to the tribal government because of a disaster. The provisions of such an agreement must require:  (a) The tribal government to substantially comply with the provisions of NRS 353.2705 to 353.2771, inclusive, as those provisions apply to a local government; and  (b) The Division to administer such a grant or loan.  2. "Tribal government" has the meaning ascribed to it in NRS 239C.105.  (Added to NRS by 2019, 3630)
NV Rev Stat § 353.274 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.274 - Authorized grants to state agencies.

Money in the Account may be distributed as a grant to a state agency because of a disaster for the payment of expenses incurred by the state agency for:  1. The repair or replacement of public roads, public streets, bridges, water control facilities, public buildings, public utilities, recreational facilities and parks owned by the State and damaged by the disaster;  2. Any emergency measures undertaken to save lives, protect public health and safety or protect public property, including, without limitation, an emergency measure undertaken in response to a crisis involving violence on school property, at a school activity or on a school bus, in the jurisdiction in which the disaster occurred;  3. The removal of debris from publicly or privately owned land and waterways undertaken because of the disaster;  4. The administration of a disaster assistance program; and  5. Any project to prevent or reduce the likelihood of damage to property or injury to persons resulting from a similar disaster in the future.  (Added to NRS by 1997, 2539; A 1999, 3130; 2001, 1336; 2003, 20th Special Session, 196; 2013, 3439)
NV Rev Stat § 353.2745 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2745 - Authorized grants to local governments.

Money in the Account may be distributed as a grant to a local government because of a disaster for:  1. The payment of not more than 50 percent of the expenses incurred by the local government for:  (a) The repair or replacement of public roads, public streets, bridges, water control facilities, public buildings, public utilities, recreational facilities and parks owned by the local government and damaged by the disaster;  (b) Any emergency measures undertaken to save lives, protect public health and safety or protect public property, including, without limitation, an emergency measure undertaken in response to a crisis involving violence on school property, at a school activity or on a school bus, in the jurisdiction in which the disaster occurred;   (c) The removal of debris from publicly or privately owned land and waterways undertaken because of the disaster; and  (d) Any project to prevent or reduce the likelihood of damage to property or injury to persons resulting from a similar disaster in the future; and  2. The payment of not more than 50 percent of any grant match the local government must provide to obtain a grant from a federal agency for an eligible project to repair damage caused by the disaster within the jurisdiction of the local government.  (Added to NRS by 1997, 2539; A 1999, 3131; 2001, 1336; 2003, 20th Special Session, 197; 2013, 3439)
NV Rev Stat § 353.2751 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2751 - Authorized loans to local governments.

Money in the Account may be distributed as a loan to a local government because of a disaster for:  1. The payment of expenses incurred by the local government for:  (a) The repair or replacement of public roads, public streets, bridges, water control facilities, public buildings, public utilities, recreational facilities and parks owned by the local government and damaged by the disaster;  (b) Any overtime worked by an employee of the local government because of the disaster or any other extraordinary expenses incurred by the local government because of the disaster; and  (c) Any projects to reduce or prevent the possibility of damage to persons or property from similar disasters in the future; and  2. The payment of not more than 50 percent of any grant match the local government must provide to obtain a grant from a federal agency for an eligible project to repair damage caused by the disaster within the jurisdiction of the local government. Before a loan may be distributed to a local government pursuant to this subsection:  (a) The Interim Finance Committee must make a determination that the local government is currently unable to meet its financial obligations; and  (b) The local government must execute a loan agreement in which the local government agrees to:  (1) Use the money only for the purpose of paying the grant match; and  (2) Repay the entire amount of the loan, without any interest or other charges, to the Account not later than 10 years after the date on which the agreement is executed.  (Added to NRS by 1997, 2540; A 1999, 3131; 2003, 20th Special Session, 197; 2013, 3440)
NV Rev Stat § 353.2753 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2753 - Requests for grants and loans: Assessment of damages by Division; report of damages; determination of whether event constitutes disaster; regulations.

  1. A state agency or local government may request the Division to provide technical assistance to the state agency or local government by conducting an assessment of the damages related to an event for which the state agency or local government seeks a grant or loan from the Account.  2. Upon receipt of such a request, the Division shall:  (a) Notify the State Board of Examiners of the request;  (b) Investigate the event or cause the event to be investigated to make an assessment of the damages related to the event; and  (c) Make or cause to be made a written report of the damages.  3. As soon as practicable after completion of the investigation and preparation of the report of damages, the Division shall:  (a) Determine whether the event constitutes a disaster for which the state agency or local government may seek a grant or loan from the Account; and  (b) Submit the report prepared pursuant to this section and its written determination regarding whether the event constitutes a disaster to the state agency or local government.  4. The Division shall prescribe by regulation the information that must be included in a report of damages, including, without limitation, a description of the damage caused by the event, an estimate of the costs to repair such damage and a specification of whether the purpose of the project is for repair or replacement, emergency response or mitigation.  (Added to NRS by 1999, 3129; A 2003, 20th Special Session, 197; 2013, 3440)
NV Rev Stat § 353.2754 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2754 - Requests for grants and loans: Determination that event constitutes disaster required as condition for local governments.

A local government may request a grant or loan from the Account if:  1. Pursuant to NRS 414.090 or an agreement entered into pursuant to NRS 353.2739, the governing body of the local government determines that an event which has occurred constitutes a disaster; and  2. After the Division conducts an assessment of the damages pursuant to NRS 353.2753, the Division determines that an event has occurred that constitutes a disaster.  (Added to NRS by 1999, 3128; A 2003, 20th Special Session, 198; 2013, 3441; 2019, 3632)
NV Rev Stat § 353.276 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.276 - Requests for grants and loans: Action by Interim Finance Committee; limitation.

  1. The State Board of Examiners shall submit a recommendation for each request for a grant or loan made pursuant to NRS 353.2755 to the Director of the Legislative Counsel Bureau. Upon receipt of the recommendation, the Director shall notify the Chair of the Interim Finance Committee of that recommendation. The Chair shall call a meeting of the Committee to consider the recommendation.  2. The Interim Finance Committee may reject any recommendation of the State Board of Examiners and independently evaluate and act upon any request submitted pursuant to NRS 353.2755.  3. If the Interim Finance Committee finds that a grant or loan from the Account is appropriate and may be made in accordance with the provisions of NRS 353.2705 to 353.2771, inclusive, it shall, by resolution:  (a) Establish the amount and purpose of the grant or loan.  (b) Except as otherwise provided in this paragraph, provide for the transfer of that amount from the Account to the appropriate state agency or local government. If the request is for a grant, the Interim Finance Committee shall authorize disbursement of the grant from the Account on the basis of reimbursement for costs unless it determines that disbursement in that manner would cause severe financial hardship to the state agency or local government. If the Interim Finance Committee determines that disbursement on the basis of reimbursement of costs would cause severe financial hardship, the Interim Finance Committee may authorize an advance of money to the state agency or local government in an amount not to exceed 25 percent of the total estimated cost of the projects for which the grant is requested.  4. No grant or loan from the Account may be made by the Interim Finance Committee to increase the salaries of any officers or employees of the State or a local government.  (Added to NRS by 1997, 2541; A 1999, 3133; 2003, 20th Special Session, 199)
NV Rev Stat § 353.2765 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2765 - Repayment of loans by local governments: Schedule; use of money received from Federal Government.

  1. In addition to any applicable requirements set forth in NRS 353.2751, if the Interim Finance Committee approves a loan to a local government pursuant to the provisions of NRS 353.2705 to 353.2771, inclusive, the approval must include a schedule for the repayment of the loan. The schedule must specify:  (a) A period of not more than 10 years for the repayment of the loan; and  (b) The rate of interest, if any, for the loan.  2. Except as otherwise provided in subsection 3, if a local government receives a loan from the Account and, before the loan is repaid, the local government receives money from the Federal Government for a grant match or any of the expenses set forth in subsection 1 of NRS 353.2751 for which the local government received the loan, the local government shall deposit with the State Treasurer for credit to the Account an amount of money equal to the money it received from the Federal Government for the grant match or the expenses.  3. Any money deposited with the State Treasurer for credit to the Account pursuant to subsection 2 must be used to pay the unpaid balance of the loan specified in subsection 2. If any money remains after that payment is made, the remaining money must be paid to the local government to whom the loan was made.  (Added to NRS by 1997, 2541; A 2003, 20th Special Session, 200)
NV Rev Stat § 353.2771 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2771 - Provision of resources of agencies and local governments required for grant or loan.

  1. Except as otherwise provided in this section, no grant or loan may be made from the Account to a state agency or local government unless, as a condition of making the grant or loan, the state agency or local government agrees to provide an amount of its resources equal to at least 25 percent of the grant or loan. The State Board of Examiners shall determine the type, value and amount of the resources, including money, labor, materials, supplies and equipment, that is required to be provided by the state agency or local government.  2. If a state agency or local government submits a request for a grant or loan pursuant to NRS 353.2755 and:  (a) It maintains a policy of insurance providing coverage for damages, injuries or other losses incurred because of a disaster; or  (b) If the request is submitted by a local government, it has established a district for the control of floods pursuant to NRS 543.170 to 543.830, inclusive,  the State Board of Examiners may recommend that the state agency or local government provide a portion of its resources in an amount that is less than the amount required pursuant to subsection 1.  3. The State Board of Examiners may, if it determines that the state agency or local government is unable to provide any portion of its resources as its contribution for the receipt of a grant or loan, recommend that the state agency or local government not be required to provide any portion of its resources as a condition for the receipt of the grant or loan.  (Added to NRS by 1997, 2542; A 2003, 20th Special Session, 200)
NV Rev Stat § 353.280 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.280 - Authorized investments; interest; investment in reverse-repurchase agreement prohibited.

  1. When state money is placed in escrow, the escrow agent is authorized to invest that money in:  (a) United States Government securities.  (b) United States Postal Service obligations.  (c) Federal National Mortgage Association obligations whose maturity date is before the end of the escrow period.  (d) Money market mutual funds that:  (1) Are registered with the Securities and Exchange Commission;  (2) Are rated by a nationally recognized rating service as "AAA" or its equivalent; and  (3) Invest only in securities issued or guaranteed as to payment of principal and interest by the Federal Government, or its agencies or instrumentalities, or in repurchase agreements that are fully collateralized by such securities.  The interest from the securities must be credited to the proper state agency.  2. The escrow agent shall not invest state money pursuant to a reverse-repurchase agreement.  (Added to NRS by 1965, 312; A 1971, 269; 1989, 2178; 1997, 2878)
NV Rev Stat § 353.285 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.285 - Cash flow of money belonging to State; allocation between deposits and investments; duties of State Board of Finance.

The State Board of Finance shall, in addition to its other duties prescribed by law:  1. Study the cash flow of moneys belonging to the State, and recommend to the State Controller and the State Treasurer appropriate measures to accommodate the time of cash expenditures to the time of cash receipts, in order to minimize the amount of money required as active deposits.  2. Ascertain and keep current a proper allocation of the moneys belonging to the State between deposits, active and inactive, and investments.  (Added to NRS by 1969, 1201)
NV Rev Stat § 353.291 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.291 - Short title.

NRS 353.291 to 353.3245, inclusive, may be cited as the State Accounting Procedures Law.  (Added to NRS by 1969, 506; A 1977, 41; 1987, 622; 1997, 69; 1999, 1420)
NV Rev Stat § 353.293 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.293 - Purpose of law; reservation of power to create funds and accounts.

  1. It is the purpose of the State Accounting Procedures Law to set forth legislative policy governing the State’s financial procedures which relate to accounting and reporting, and to establish a system of accounting for the State that:  (a) Presents fairly and with full disclosure the financial position and the results of financial operations of the funds and account groups of the State in conformity with generally accepted accounting principles; and  (b) Determines and demonstrates compliance with legal and contractual requirements related to finance.  2. The Legislature reserves the sole right to establish funds and account groups not provided for by the Nevada Constitution.  (Added to NRS by 1969, 506; A 1977, 41; 1987, 622)
NV Rev Stat § 353.295 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.295 - Definitions.

As used in the State Accounting Procedures Law, unless the context otherwise requires, and in all accounting procedures and reports pursuant to this chapter, the words and terms defined in NRS 353.2961 to 353.3135, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1969, 506; A 1977, 41; 1987, 623; 2001, 2752)
NV Rev Stat § 353.2961 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2961 - "Account group" defined.

Account group means an independent self-balancing group of accounts set up to account for such matters as the principal and interest on unmatured general obligation bonds and certain fixed assets of the State which do not come within the definition of fund.  (Added to NRS by 1977, 38; A 1989, 593)
NV Rev Stat § 353.2965 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2965 - "Accounting system" defined.

Accounting system means the total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of the State’s funds, account groups and organizational components.  (Added to NRS by 1977, 37; A 1987, 623)
NV Rev Stat § 353.2975 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.2975 - "Agency fund" defined.

Agency fund means a fiduciary fund which is solely custodial in nature, in which assets equal liabilities, and which does not involve measurement of the results of operations.  (Added to NRS by 1987, 622)
NV Rev Stat § 353.3025 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3025 - "Encumbrance" defined.

Encumbrance means an obligation in the form of a purchase order, contract or salary commitment for which an estimated amount has been reserved and ceases to be an encumbrance when the actual liability is created.  (Added to NRS by 1977, 38)
NV Rev Stat § 353.3027 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3027 - "Expenditure" defined.

Expenditure means the cost of goods delivered or services rendered, whether paid or unpaid, any provision for debt retirement not reported as a liability of the fund from which retired, and any capital outlays. For financial reporting, the term does not include an encumbrance.  (Added to NRS by 1977, 38; A 1987, 623)
NV Rev Stat § 353.305 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.305 - "Fund" defined.

Fund means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations.  (Added to NRS by 1969, 506; A 1987, 623)
NV Rev Stat § 353.307 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.307 - "Fund balance" defined.

Fund balance means the excess of assets over liabilities in a governmental fund.  (Added to NRS by 1969, 506; A 1987, 623)
NV Rev Stat § 353.3076 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3076 - "Generally accepted accounting principles" defined.

Generally accepted accounting principles means generally accepted accounting principles for government as prescribed by the Governmental Accounting Standards Board.  (Added to NRS by 2001, 2751)
NV Rev Stat § 353.3085 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3085 - "Lapse" defined.

Lapse as applied to an appropriation means the automatic termination of such appropriation within a fund.  (Added to NRS by 1977, 38)
NV Rev Stat § 353.3087 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3087 - "Liability" defined.

Liability means a debt or other legal obligation arising out of a transaction in the past which must be liquidated, renewed or refunded at some future date.  (Added to NRS by 1977, 38; A 1987, 624)
NV Rev Stat § 353.311 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.311 - "Revenue" defined.

Revenue means the gross increase in ownership equity during a designated period. If the accounts are kept on an accrual basis, the term designates:  1. Additions to assets which do not increase any liability or represent the recovery of an expenditure or contributions of fund capital in proprietary funds; and  2. The cancellation of liabilities without a corresponding increase in other liabilities or a decrease in assets.  If the accounts are kept on the modified accrual basis, the additions must be measurable and available to finance expenditures of the fiscal period.  (Added to NRS by 1969, 507; A 1987, 624)
NV Rev Stat § 353.3115 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3115 - "Reversion" defined.

Reversion as applied to an appropriation means the return of the unused amount of an appropriation to the fund from which appropriated.  (Added to NRS by 1977, 38)
NV Rev Stat § 353.3135 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3135 - "Trust fund" defined.

Trust fund means a fiduciary fund that is not an agency fund.  (Added to NRS by 1987, 622)
NV Rev Stat § 353.319 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.319 - Administration of law; regulations.

  1. The State Controller shall administer the provisions of the State Accounting Procedures Law.  2. The State Controller shall, 30 days prior to the adoption, amendment or repeal of an accounting or reporting regulation give notice to each elective state officer, each state board or commission and the head of each state department.  (Added to NRS by 1969, 507; A 1973, 1668; 1977, 41)
NV Rev Stat § 353.3195 (2021)
2021 Nevada Revised Statutes|Chapter 353 - State Financial Administration|NRS 353.3195 - Regulations regarding use of electronic symbols to substitute or supplement signature of authorized officer.

  1. The State Controller may provide by regulation for the use of electronic symbols to substitute or supplement the handwritten or facsimile signature of an authorized officer that indicates the officer’s authorization or verification on a document required by the State Controller pursuant to the provisions of NRS 353.291 to 353.3245, inclusive.  2. As used in this section, "authorized officer" means any official of this state or any of its departments, agencies or other instrumentalities or any of its political subdivisions whose signature is required pursuant to subsection 1.  (Added to NRS by 1997, 69)