reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.210 - Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed.

1. Except as provided in subsection 3, the board of county commissioners shall cause a statement of the total amount of bills allowed by it to be published in some newspaper published in the county. The statement must:
(a) Inform the public of the provisions of subsection 5;
(b) If the county maintains an official Internet website, inform the public of where the financial statement is posted on the Internet website pursuant to subsection 4;
(c) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents;
(d) Provide the address of the county office or offices where the public may view the detailed financial documents; and
(e) Be published for a period of at least 5 consecutive days.
2. The amount paid for such publication shall not exceed the statutory rate for publication of legal notices, and the publication shall not extend beyond a single insertion.
3. Where no newspaper is published in a county, the board of county commissioners may cause to be published, in some newspaper having a general circulation within the county, the allowances provided for in subsection 1, or shall cause the clerk of the board to post such allowances at the door of the courthouse.
4. If a county maintains an official Internet website, the board of county commissioners shall maintain and update quarterly on the official Internet website of the county a statement of the bills allowed by it. The statement must:
(a) Inform the public of the provisions of subsection 5;
(b) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents; and
(c) Provide the address of the county office or offices where the public may view the detailed financial documents.
5. The original and any duplicate or copy of each bill, including, without limitation, the amount of the bill, the name of the person to whom such allowance is made and for what such allowance is made, or any other document that supports a transaction, the amount of which is shown in the statement published pursuant to this section, is a public record that is available for inspection and copying by any person pursuant to the provisions of chapter 239 of NRS.
[1:5:1893; A 1927, 33; NCL § 1977] + [2:5:1893; A 1949, 155; 1943 NCL § 1978]—(NRS A 1957, 364; 2011, 3579)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.220 - Applicability.

NRS 354.220 to 354.250, inclusive, apply in making applications for refund of money which has been paid into the county treasuries in cases where:
1. Through mistake or inadvertence, a county and school district tax for any 1 tax year has, by reason of the assessment of the same piece of property, been paid two or more times.
2. A remission of the assessed valuation on a patented mine or mining claim has been ordered by a board having jurisdiction of the matter because annual assessment work was performed thereon, and the remission has not been made by the proper county officers, and taxes on the full valuation have been paid under protest by the owner of the patented mining claims.
3. Licenses or taxes have been twice paid on the same band of sheep.
4. In the opinion of the board of county commissioners, or the county treasurer in those cases in which the county treasurer is authorized to make a refund, the applicant for refund has a just cause for making the application and the granting of the refund would be equitable.
[Part 1:89:1923; NCL § 6637]—(NRS A 1987, 129; 1989, 45; 1997, 1586)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.230 - Limitation of time for claim.

The claim for a refund of money must be presented to the board of county commissioners, or the county treasurer in those cases in which the county treasurer is authorized to make a refund, within 3 years after the time the claim was incurred.
[3:89:1923; A 1951, 244]—(NRS A 1987, 129)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.250 - Action against county authorized if claimant aggrieved by action of board of county commissioners.

If any person shall feel aggrieved by the action taken by any board of county commissioners on any such claim, an action may be prosecuted thereon for and on behalf of any such person against the county as on other rejected county claims.
[6:89:1923; NCL § 6642]
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.255 - Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts.

1. The board of county commissioners of each county shall establish uniform procedures for the collection of accounts receivable owed to the county and the removal of uncollectible accounts receivable from the records of the county. The procedures may provide for the collection of accounts receivable by a centralized collection system established pursuant to NRS 244.207 or by the office of the district attorney.
2. The procedures established pursuant to subsection 1 must provide for:
(a) The steps a department of the county must follow in collecting an account receivable, including a requirement that a department send a follow-up invoice to each debtor at 30-, 60- and 90-day intervals;
(b) The transfer of an account receivable to the centralized collection system or the district attorney for collection if the department is unsuccessful in its efforts to collect the account receivable;
(c) Review by the centralized collection system or the district attorney of each account receivable that is transferred for collection and a determination of whether the account receivable is collectible or uncollectible; and
(d) Application by the county auditor to the board of county commissioners to have the amount of the account receivable and the name of the debtor removed from the records of the county.
(Added to NRS by 1993, 1199)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.256 - Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county.

1. If at any time, in the opinion of the centralized collection system or the district attorney, it becomes impossible or impractical to collect an account receivable owed to the county because:
(a) The debtor has filed bankruptcy;
(b) The debtor has died;
(c) The amount of the account receivable is less than the amount it would cost to collect it; or
(d) Of some other reason or circumstance,
the centralized collection system or the district attorney shall notify the county auditor in writing that the account receivable is uncollectible and the reasons therefor.
2. Upon receiving notification that an account receivable is uncollectible, the county auditor may apply to the board of county commissioners to have the amount of the account receivable and the name of the debtor removed from the records of the county.
3. The application must include:
(a) The amount of the account receivable;
(b) The name of the debtor;
(c) A record of the efforts made to collect the account receivable; and
(d) The written notice provided pursuant to subsection 1.
4. If the board of county commissioners approves the application, the county auditor shall remove the amount of the account receivable and the name of the debtor from the county records.
(Added to NRS by 1993, 1199)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.257 - Authority for removal of information concerning uncollectible accounts from records of county.

Except as otherwise provided by specific statute, the board of county commissioners may remove from the records of the county the amount of an account receivable and the name of the debtor, upon a determination by a centralized collection system established pursuant to NRS 244.207 or the district attorney that the account receivable is uncollectible and the recommendation of the county auditor that the account be removed.
(Added to NRS by 1993, 1198)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.270 - Issuance of receipts; apportionment of revenue.

1. If a county treasurer does not use an automated accounting system, the county treasurer shall issue a receipt in triplicate for all money received by him or her. The original must be delivered to the payee, the duplicate immediately filed by the county treasurer with the county auditor, and the triplicate retained by the county treasurer. The duplicate and triplicate receipts must, in addition to showing the amount and source of revenue, contain an apportionment to the proper funds as follows:
(a) All revenue collected for general, administrative, current expense, salary, indigent and contingent purposes must be apportioned to the general fund.
(b) All revenue collected for special purposes must be apportioned to special funds, or to separate accounts established under the provisions of NRS 354.603, that have been or may be created, the purpose of which must be indicated in the title of each special fund.
2. If a county treasurer uses an automated accounting system, the county treasurer shall enter information regarding all money received by him or her, including the amount and source of the money and the manner in which it must be apportioned, into the system. The county treasurer shall retain all of the original documentation regarding each transaction. The treasurer is not required to issue a receipt to a payee unless the payee so requests.
3. A county treasurer failing to comply with the provisions of this section shall be punished as provided in NRS 354.310.
[1:184:1919; 1919 RL p. 2702; NCL § 2067] + [Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1971, 1339; 1975, 1798; 1993, 122)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.280 - Contents of monthly statement of county treasurer.

The county treasurer shall:
1. Keep a complete record of the source and amount of all receipts, apportionments to, payments from, and balances in all funds; and
2. Submit to the board of county commissioners each month at any regular or special meeting a statement containing the information required in subsection 1 for the previous month, giving the balance in each county, state and special fund, together with a statement of all money on deposit, outstanding checks against that money and cash on hand.
[2:184:1919; 1919 RL p. 2702; NCL § 2068] + [Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1971, 1339; 1975, 1798; 1981, 1757)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.290 - County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements.

1. The county auditor of each county shall:
(a) Audit all apportionments made by the county treasurer.
(b) Keep a complete record of all such apportionments to and disbursements from funds established under NRS 354.604.
(c) Keep accounts showing the amount of revenue received from each of the various sources, the amount of expenditures of the various departments and the object of the expenditures.
2. At a regular meeting of the board of county commissioners in October, January, April and September, the county auditor shall submit to the board a statement containing the information required by subsection 1 in such detail as may be required, but the statement must, in any event, show the amount of outstanding warrants against and the available balance in each county, state and special fund, together with an analysis of revenues and expenditures for the previous quarter by account and fund. The analysis must use the same accounts and funds as were used in the budget adopted by the board of county commissioners for the applicable fiscal year and must be so organized as to relate directly to that budget.
3. This section is mandatory, and any county auditor failing to comply with the provisions of this section shall be punished as provided in NRS 354.310.
[3:184:1919; 1919 RL p. 2703; NCL § 2069] + [Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1957, 236; 1971, 1340; 1975, 1799; 1981, 1757)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.310 - Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties.

NRS 354.270, 354.280 and 354.290 shall be considered mandatory, and any county treasurer or county auditor failing to comply with the provisions thereof is guilty of malfeasance, misfeasance or nonfeasance in office.
[Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1975, 640)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.470 - Short title.

NRS 354.470 to 354.626, inclusive, may be cited as the Local Government Budget and Finance Act.
(Added to NRS by 1965, 725; A 1971, 1012, 1340; 1973, 1080; 1977, 509; 1983, 1618; 1987, 1031; 1995, 2553; 1997, 3294; 1999, 833; 2001, 1421, 1795; 2003, 78; 2005, 576, 1402; 2011, 1688; 2013, 2711; 2021, 1142)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.472 - Purposes of Local Government Budget and Finance Act.

1. The purposes of NRS 354.470 to 354.626, inclusive, are:
(a) To establish standard methods and procedures for the preparation, presentation, adoption and administration of budgets of all local governments.
(b) To enable local governments to make financial plans for programs of both current and capital expenditures and to formulate fiscal policies to accomplish these programs.
(c) To provide for estimation and determination of revenues, expenditures and tax levies.
(d) To provide for the control of revenues, expenditures and expenses in order to promote prudence and efficiency in the expenditure of public money.
(e) To provide specific methods enabling the public, taxpayers and investors to be apprised of the financial preparations, plans, policies and administration of all local governments.
2. For the accomplishment of these purposes, the provisions of NRS 354.470 to 354.626, inclusive, must be broadly and liberally construed.
(Added to NRS by 1965, 725; A 1971, 1012, 1340; 1981, 1758; 2001, 1795; 2005, 576; 2011, 1689; 2013, 2711)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.474 - Applicability to local governments; "local government" defined.

1. Except as otherwise provided in subsections 2 and 3, the provisions of NRS 354.470 to 354.626, inclusive, apply to all local governments. For the purpose of NRS 354.470 to 354.626, inclusive:
(a) "Local government" means every political subdivision or other entity which has the right to levy or receive money from ad valorem or other taxes or any mandatory assessments, and includes, without limitation, counties, cities, towns, boards, school districts and other districts organized pursuant to chapters 244A, 318, 318A and 379 of NRS, NRS 450.550 to 450.750, inclusive, and chapters 474, 541, 543 and 555 of NRS, and any agency or department of a county or city which prepares a budget separate from that of the parent political subdivision.
(b) "Local government" includes the Nevada Rural Housing Authority for the purpose of loans of money from a local government in a county whose population is less than 100,000 to the Nevada Rural Housing Authority in accordance with NRS 354.6118. The term does not include the Nevada Rural Housing Authority for any other purpose.
2. An irrigation district organized pursuant to chapter 539 of NRS shall fix rates and levy assessments as provided in NRS 539.667 to 539.683, inclusive. The levy of such assessments and the posting and publication of claims and annual financial statements as required by chapter 539 of NRS shall be deemed compliance with the budgeting, filing and publication requirements of NRS 354.470 to 354.626, inclusive, but any such irrigation district which levies an ad valorem tax shall comply with the filing and publication requirements of NRS 354.470 to 354.626, inclusive, in addition to the requirements of chapter 539 of NRS.
3. An electric light and power district created pursuant to chapter 318 of NRS shall be deemed to have fulfilled the requirements of NRS 354.470 to 354.626, inclusive, for a year in which the district does not issue bonds or levy an assessment if the district files with the Department of Taxation a copy of all documents relating to its budget for that year which the district submitted to the Rural Utilities Service of the United States Department of Agriculture.
(Added to NRS by 1965, 726; A 1967, 937, 1387; 1969, 1390; 1971, 13, 1013, 1341; 1977, 539; 1979, 361; 1993, 1150; 1995, 815, 2553; 2005, 576; 2011, 1377, 1689, 2727; 2013, 2711; 2017, 1960, 2037, 2721; 2023, 478)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › 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 county commissioners; regulations.

1. All special districts subject to the provisions of the Local Government Budget and Finance Act with annual total expenditures of less than $300,000 may petition the Department of Taxation for exemption from the requirements of the Local Government Budget and Finance Act for the filing of certain budget documents and audit reports. Such districts may further petition to use a cash basis of accounting.
2. A special district subject to the provisions of the Local Government Budget and Finance Act with budgeted annual total expenditures of $300,000 or more in a fiscal year that reasonably anticipates its actual annual total expenditures for that fiscal year will be less than $300,000 may petition the Department of Taxation for a conditional exemption from the requirement of providing for an annual audit pursuant to NRS 354.624 for that fiscal year. If the actual annual total expenditures of the special district are $300,000 or more, the special district shall provide for an annual audit for that fiscal year.
3. A petition filed with the Department of Taxation:
(a) Pursuant to subsection 1 must be received by the Department of Taxation on or before March 1 to be effective for the succeeding fiscal year; or
(b) Pursuant to subsection 2 must be received by the Department of Taxation on or before March 1 to be effective for the current fiscal year.
4. A board of county commissioners may request the Department of Taxation to audit the financial records of a special district that is exempt from the requirement of providing for an annual audit pursuant to this section.
5. If a petition filed by a special district pursuant to subsection 1 is granted by the Department of Taxation:
(a) The minimum required of the special district is the filing with the Department of Taxation of an annual budget on or before April 15 of each year and the filing of fiscal reports in accordance with NRS 354.6015; and
(b) The special district is exempt from all publication requirements of the Local Government Budget and Finance Act, except that the Department of Taxation by regulation shall require an annual publication of a notice of budget adoption and filing.
6. The Committee on Local Government Finance shall adopt regulations pursuant to NRS 354.594 which are necessary to carry out the purposes of this section.
7. The revenue recorded in accounts that are kept on a cash basis must consist of cash items.
8. As used in this section, "cash basis" means the system of accounting under which revenues are recorded only when received and expenditures or expenses are recorded only when paid.
(Added to NRS by 1973, 440; A 1975, 1684; 1981, 1759; 1983, 253; 1989, 321; 1991, 646; 2001, 1421, 1795, 2318; 2003, 78, 83, 801; 2017, 188)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.476 - Definitions.

As used in NRS 354.470 to 354.626, inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.479 to 354.578, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1965, 726; A 1971, 1013, 1341; 1981, 1759; 1987, 1675; 1989, 2074; 1991, 1434; 1995, 1934, 2554; 1997, 647; 2001, 537, 1497, 1796; 2003, 52; 2005, 577; 2009, 432; 2011, 1690, 2728; 2013, 2712)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.479 - "Accrual basis" defined.

"Accrual basis" means the basis of accounting under which expenditures or expenses are recorded as soon as they result in liabilities for benefits received and revenues are recorded when earned, despite the possibility that the receipt of the revenue or the payment for the expense may take place, in whole or in part, in another accounting period.
(Added to NRS by 1967, 940; A 1971, 183; 1981, 1759)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.486 - "Audit" defined.

"Audit" means the examination and analysis of financial statements, accounting procedures and other evidence made in conformity with generally accepted auditing standards in the United States for one or more of the following purposes:
1. Determining the propriety and mathematical accuracy of material financial transactions;
2. Ascertaining whether financial transactions have been properly recorded;
3. Ascertaining whether the financial statements prepared from the accounting records fairly present in all material respects the financial position and the results of financial operations and cash flows of the governmental unit in accordance with generally accepted accounting principles in the United States and on a basis which is consistent with that of the preceding year;
4. Evaluating internal accounting controls over financial reporting of the handling of the public money and public property;
5. Determining whether the fiscal controls established by law and administrative regulations are being properly applied;
6. Determining whether there is any evidence that fraud or dishonesty has occurred in the handling of funds or property;
7. Determining whether the acquisition, depreciation and disposition of property and equipment are accounted for in accordance with generally accepted accounting principles in the United States; and
8. Determining whether the removal of the uncollectible accounts receivable from the records of a governmental unit is done in accordance with the procedure established by law and administrative regulations.
(Added to NRS by 1965, 726; A 1981, 1760; 1993, 1199; 2001, 1796)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.4995 - "Capital projects fund" defined.

"Capital projects fund" means a fund created to account for resources used for the acquisition or construction of designated capital assets by a governmental unit except those financed by proprietary or trust funds.
(Added to NRS by 1983, 1636; A 1989, 402; 2001, 1798)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.506 - "Contingency account" defined.

"Contingency account" means an account showing money that has been appropriated to provide for unforeseen expenditures or anticipated expenditures of an uncertain amount.
(Added to NRS by 1965, 727; A 1981, 1761; 2001, 1797)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.510 - "Debt service fund" defined.

"Debt service fund" means a fund to account for the accumulation of resources for and the payment of principal or interest on any general long-term debt or medium-term obligation.
(Added to NRS by 1965, 727; A 1981, 1761; 2001, 1797)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.516 - "Encumbrances" defined.

"Encumbrances" means commitments related to unperformed contracts for goods or services, the accounting for which is used to ensure effective budgetary control and accountability and to promote effective cash planning and control. For reporting purposes, encumbrances outstanding at a year’s end represent the estimated amount of the expenditure ultimately to result if the unperformed contracts existing at the year’s end are performed. Encumbrances outstanding at a year’s end do not constitute expenditures or liabilities.
(Added to NRS by 1965, 728; A 1981, 1761)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.517 - "Enterprise fund" defined.

"Enterprise fund" means a fund established to account for operations:
1. Which are financed and conducted in a manner similar to the operations of private business enterprises, where the intent of the governing body is to have the expenses (including depreciation) of providing goods or services on a continuing basis to the general public, financed or recovered primarily through charges to the users; or
2. For which the governing body has decided that a periodic determination of revenues earned, expenses incurred and net income is consistent with public policy and is appropriate for capital maintenance, management control, accountability or other purposes.
(Added to NRS by 1971, 200; A 1981, 1761)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.520 - "Expenditure" defined.

1. "Expenditure" means:
(a) If the accounting records are kept on the modified accrual basis, the cost of goods delivered or services rendered, whether paid or unpaid. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term liabilities which should be recognized when due.
(b) If accounts are kept on the cash basis, only cash disbursements for the purposes listed in paragraph (a).
2. Encumbrances are not considered expenditures.
(Added to NRS by 1965, 728; A 1981, 1762; 2001, 1797)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.523 - "Expense" defined.

"Expense" means any charge incurred, under the accrual basis, whether paid or unpaid, for operation, maintenance or interest or any other charge which is presumed to provide benefit in the current fiscal period.
(Added to NRS by 1981, 1756; A 2001, 1797)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.524 - "Final budget" defined.

"Final budget" means the budget which has been adopted by a local governing body or adopted by default as defined by NRS 354.470 to 354.626, inclusive, and which has been determined by the Department of Taxation to be in compliance with applicable statutes and regulations.
(Added to NRS by 1965, 728; A 1971, 1013; 1975, 1684; 2001, 1797; 2011, 1690)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.529 - "Function" defined.

"Function" means a group of related activities aimed at accomplishing a major service or regulatory program for which a governmental unit is responsible, including, without limitation, general government, public safety, public works, health, welfare, culture and recreation, conservation of natural resources, urban redevelopment and housing, economic development and assistance, economic opportunity and activities relating to the judiciary.
(Added to NRS by 1981, 1756; A 2001, 1797)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.530 - "Fund" defined.

"Fund" means a fiscal and accounting entity having a self-balancing set of accounts, recording cash and other financial resources together with all related liabilities and residual equities or balances, or changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with specific regulations, restrictions or limitations.
(Added to NRS by 1965, 728; A 1981, 1762)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.535 - "General long-term debt" defined.

"General long-term debt" means debt which is legally payable from general revenues and is backed by the full faith and credit of a governmental unit. The term includes obligations issued by a local government pursuant to chapter 350 of NRS and other long-term liabilities, including, without limitation, accrued compensated absences and claims for workers’ compensation.
(Added to NRS by 1981, 1757; A 1995, 1818; 1999, 277; 2001, 1798, 2318; 2003, 78)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.543 - "Internal service fund" defined.

"Internal service fund" means a fund used to account for the financing of goods or services furnished by a designated department or agency to governmental units within its own organization or to other departments or agencies on the basis of reimbursement for costs.
(Added to NRS by 1971, 200; A 1981, 1762)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.550 - "Modified accrual basis" defined.

"Modified accrual basis" means the basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when they become measurable and available to finance expenditures of the fiscal period.
(Added to NRS by 1965, 729; A 1971, 183; 1981, 1763)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.557 - "Regional facility" defined.

"Regional facility" means a facility that is used by each county that levies a tax ad valorem for its operation pursuant to NRS 354.59818 and provides services related to public safety, health or criminal justice. The term includes a regional facility for the treatment and rehabilitation of children for which an assessment is paid pursuant to NRS 62B.160.
(Added to NRS by 2001, 536; A 2003, 1135; 2017, 4398)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.560 - "Reserve" defined.

"Reserve" means, in accounting and reporting of government funds, a portion of the fund equity which is not appropriable for expenditures or is segregated by law or contract for a specific future use.
(Added to NRS by 1965, 729; A 1971, 183; 1981, 1763; 1987, 631)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.562 - "Revenue" defined.

"Revenue" means the gross receipts and receivables of a local government derived from taxes and all other sources except from appropriations and allotments.
(Added to NRS by 1965, 729; A 1967, 937; 1981, 1763; 2001, 1798)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.570 - "Special revenue fund" defined.

"Special revenue fund" means a fund used to account for specific revenue sources, other than sources for major capital projects, which are restricted by law to expenditure for specified purposes.
(Added to NRS by 1965, 729; A 1971, 200; 1981, 1763; 2001, 1798)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.571 - "Supplemental city-county relief tax" defined.

"Supplemental city-county relief tax" means the fees, taxes, interest and penalties which derive from that portion of the city-county relief tax which exceeds the original tax levied at the rate of one-half of 1 percent.
(Added to NRS by 1981, 305)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.578 - "Tentative budget" defined.

"Tentative budget" means the budget that is prepared initially, published and recorded by each local government for an ensuing fiscal year prior to its approval by the Department of Taxation and such other supervisory bodies as are charged by law with the examination of tentative budgets, and prior to its subsequent adoption.
(Added to NRS by 1965, 730; A 1975, 1684)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.590 - Actions of governing body by resolution or ordinance.

Whenever the terms of NRS 354.470 to 354.626, inclusive, require or refer to action of a governing body by resolution, the governing body may at its discretion act by ordinance, if it is otherwise authorized by law to adopt ordinances.
(Added to NRS by 1965, 730; A 1971, 1013, 1342; 2013, 2712)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.592 - Publication of notice: Requirements; cost.

Whenever the terms of NRS 354.470 to 354.626, inclusive, require publication of notice, such requirement shall be deemed to have been met when such notice is published once in some newspaper published within the area encompassed or served by the local government. However, if no such newspaper is published within that area such notice shall be published in some newspaper published in the State of Nevada and having a general circulation in the area. The cost of publications shall be a proper charge against the appropriate fund of the local government.
(Added to NRS by 1965, 730; A 1971, 1014, 1342)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.594 - Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms.

The Committee on Local Government Finance shall determine and advise local government officers of regulations, procedures and report forms for compliance with NRS 354.470 to 354.626, inclusive.
(Added to NRS by 1965, 726; A 1967, 938; 1971, 734, 1014, 1342; 1975, 1685; 1989, 238; 1995, 143; 2001, 2318; 2009, 432; 2011, 1690; 2013, 2712)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.5943 - Regulations establishing procedures for transferring function from one local government to another.

1. The Committee on Local Government Finance shall adopt regulations to establish procedures for transferring a function from one local government to another local government.
2. The regulations adopted by the Committee on Local Government Finance pursuant to subsection 1 must:
(a) Be adopted in the manner prescribed for state agencies in chapter 233B of NRS.
(b) Include provisions requiring:
(1) Except as otherwise provided in subsection 3, at least 180 days’ notice to the affected local governments of the intent to transfer a function from one local government to another local government, unless a different period of notification is required by a statute or by contractual agreement.
(2) The exchange of such information between the affected local governments as is necessary to complete the transfer, including, without limitation, such matters as a complete description of the function to be transferred and the mechanism to be used to pay for the performance of that function.
3. Affected local governments may, by mutual agreement, waive the requirements set forth in subparagraph (1) of paragraph (b) of subsection 2.
(Added to NRS by 2009, 431)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › 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 outlay; exemption.

1. Except as otherwise provided in subsection 7, each local government shall annually prepare, on a form prescribed by the Department of Taxation for use by local governments, a capital improvement plan for the fiscal year ending on June 30 of that year and the ensuing 5 fiscal years.
2. On or before August 1 of each year, each local government shall submit a copy of the capital improvement plan of the local government to the:
(a) Department of Taxation; and
(b) Debt management commission of the county in which the local government is located.
The Department of Taxation shall provide a copy of a capital improvement plan of a local government to the Director of the Legislative Counsel Bureau upon his or her request.
3. Each local government shall file a copy of the capital improvement plan of the local government for public record and inspection by the public in the offices of:
(a) The clerk or secretary of the governing body; and
(b) The county clerk.
4. The total amount of the expenditures contained in the capital improvement plan of the local government for the next ensuing fiscal year must equal the total amount of expenditures for capital outlay set forth in the final budget of the local government for each fund listed in that budget.
5. The capital improvement plan must include the estimated or actual revenues and expenditures for each capital project and the estimated or actual date for completion of each capital project.
6. The capital improvement plan must reconcile the capital outlay in each fund in the final budget for the first year of the capital improvement plan to the final budget in the next ensuing fiscal year. The reconciliation must identify the minimum level of expenditure for items classified as capital assets in the final budget and the minimum level of expenditure for items classified as capital projects in the capital improvement plan. The reconciliation of capital outlay items in the capital improvement plan must be presented on forms created and distributed by the Department of Taxation.
7. Local governments that are exempt from the requirements of the Local Government Budget and Finance Act pursuant to subsection 1 of NRS 354.475 are not required to file a capital improvement plan.
(Added to NRS by 1999, 832; A 2001, 1798; 2003, 802; 2005, 128, 1402; 2017, 1041)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › 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.

1. In addition to the records and inventory controls established and maintained pursuant to NRS 354.625, the governing body of each local government shall, for each fiscal year, compile a report concerning the capital improvements owned, leased or operated by the local government.
2. The report of the capital improvements required pursuant to subsection 1 must be prepared in such detail as is required by generally accepted accounting principles.
3. The governing body shall submit, in any format including an electronic format, a copy of the report compiled pursuant to subsection 1 on or before February 1 of the year next succeeding the period to which the report pertains to the Department of Taxation. The Department of Taxation shall provide a copy of the report compiled pursuant to subsection 1 to the Director of the Legislative Counsel Bureau upon his or her request.
(Added to NRS by 2005, 1402; A 2017, 1041)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › 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.

1. The officer charged by law shall prepare, or the governing body shall cause to be prepared, on appropriate forms prescribed by the Department of Taxation for the use of local governments, a tentative budget for the ensuing fiscal year. The tentative budget for the following fiscal year must be submitted to the county auditor and filed for public record and inspection in the office of:
(a) The clerk or secretary of the governing body; and
(b) The county clerk.
2. On or before April 15, a copy of the tentative budget must be submitted:
(a) To the Department of Taxation; and
(b) In the case of school districts, to the Department of Education.
3. At the time of filing the tentative budget, the governing body shall give notice of the time and place of a public hearing on the tentative budget and shall cause a notice of the hearing to be published once in a newspaper of general circulation within the area of the local government not more than 14 nor less than 7 days before the date set for the hearing. The notice of public hearing must state:
(a) The time and place of the public hearing.
(b) That a tentative budget has been prepared in such detail and on appropriate forms as prescribed by the Department of Taxation.
(c) The places where copies of the tentative budget are on file and available for public inspection.
4. The public hearing on the tentative budget must be held by the governing body not sooner than the third Monday in May and not later than the last day in May.
5. The Department of Taxation shall examine the submitted documents for compliance with law and with appropriate regulations and shall submit to the governing body at least 3 days before the public hearing a written certificate of compliance or a written notice of lack of compliance. The written notice must indicate the manner in which the submitted documents fail to comply with law or appropriate regulations.
6. Whenever the governing body receives from the Department of Taxation a notice of lack of compliance, the governing body shall forthwith proceed to amend the tentative budget to effect compliance with the law and with the appropriate regulation.
(Added to NRS by 1965, 730; A 1969, 1081; 1973, 404; 1975, 160, 1685; 1979, 1372; 1985, 1054, 1729; 1987, 163; 2001, 1799; 2005, 1403; 2015, 222)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.5965 - Tentative budget: Inclusion and availability of list of certain contracts.

1. In preparing a tentative budget pursuant to NRS 354.596, the governing body of a local government shall prepare and include a list of any existing contracts the local government has with persons or temporary employment services, the proposed expenditures for such contracts in the next 2 fiscal years and the reasons for the use of such persons or services. If such contracts include privatization contracts, the local government must include in the list:
(a) The duration of such contracts;
(b) The number of privatization contracts proposed for the next 2 fiscal years and the estimated expenditures for such contracts; and
(c) A summary of the number of persons the local government proposes to employ pursuant to each contract, reflected as their equivalent full-time positions if the persons were employed regularly by the local government, and their equivalent hourly wage.
2. The list prepared pursuant to this section is a public record and must be open to public inspection.
3. As used in this section, "privatization contract" means a contract executed by or on behalf of a local government which authorizes a private entity to provide public services which are:
(a) Substantially similar to the services provided by the public employees of the local government; and
(b) In lieu of the services otherwise authorized or required to be provided by the local government.
(Added to NRS by 2011, 2727)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.597 - Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent.

1. In preparing a tentative budget, the governing body of a local government, except a school district, which determines that the amount of revenue to be received from taxes ad valorem during the ensuing fiscal year will be reduced because one or more lessees or users of property which is taxable pursuant to NRS 361.157 or 361.159 will be delinquent in paying the tax, may, upon approval by the Executive Director of the Department of Taxation, reduce the estimate of revenue from taxes ad valorem by the amount of the tax expected to be delinquent.
2. In adopting a final budget, the governing body of a local government, except a school district, shall reduce the estimate of revenue from taxes ad valorem by the amount determined pursuant to subsection 1, unless the governing body has determined since the preparation of the tentative budget that some or all of the tax expected to be delinquent will be paid. The governing body shall increase the estimate of revenue from taxes ad valorem by the amount of tax no longer expected to be delinquent, if any.
3. The provisions of this section do not affect the calculation of the limitation upon revenue from taxes ad valorem pursuant to NRS 354.59811 or any estimate of assessed valuation used to distribute revenue among local governments or determine the debt limit of the State, a local government or a school district.
(Added to NRS by 1997, 1113)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598 - Final budget: Adoption; budget by default; certification; appropriations; limitations; changes.

1. At the time and place advertised for public hearing, or at any time and place to which the public hearing is from time to time adjourned, the governing body shall hold a public hearing on the tentative budget, at which time interested persons must be given an opportunity to be heard.
2. At the public hearing, the governing body shall indicate changes, if any, to be made in the tentative budget and shall adopt a final budget by the favorable votes of a majority of all members of the governing body. Except as otherwise provided in this subsection, the final budget must be adopted on or before June 1 of each year. The final budgets of school districts must be adopted on or before June 8 of each year. Should the governing body fail to adopt a final budget that complies with the requirements of law and the regulations of the Committee on Local Government Finance on or before the required date, the budget adopted and used for certification of the combined ad valorem tax rate by the Department of Taxation for the current year, adjusted as to content and rate in such a manner as the Department of Taxation may consider necessary, automatically becomes the budget for the ensuing fiscal year. When a budget has been so adopted by default, the governing body may not reconsider the budget without the express approval of the Department of Taxation. If the default budget creates a combined ad valorem tax rate in excess of the limit imposed by NRS 361.453, the Nevada Tax Commission shall adjust the budget as provided in NRS 361.4547 or 361.455.
3. The final budget must be certified by a majority of all members of the governing body, and a copy of it, together with an affidavit of proof of publication of the notice of the public hearing, must be transmitted to the Nevada Tax Commission. If a tentative budget is adopted by default as provided in subsection 2, the clerk of the governing body shall certify the budget and transmit to the Nevada Tax Commission a copy of the budget, together with an affidavit of proof of the notice of the public hearing, if that notice was published. Certified copies of the final budget must be distributed as determined by the Department of Taxation.
4. Upon the adoption of the final budget or the amendment of the budget in accordance with NRS 354.598005, the several amounts stated in it as proposed expenditures are appropriated for the purposes indicated in the budget.
5. No governing body may adopt any budget which appropriates for any fund any amount in excess of the budget resources of that fund.
6. If a local government makes a change in its final budget which increases the combined ad valorem tax rate, the local government shall submit the amended final budget to the county auditor within 15 days after making the change.
(Added to NRS by 1965, 731; A 1967, 938; 1969, 1083; 1975, 161, 1686; 1979, 1240, 1373; 1981, 311; 1987, 164; 1993, 1432; 1995, 1031; 1997, 1778; 1999, 1358; 2001, 1800, 2319; 2003, 162; 2003, 19th Special Session, 84)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59801 - Local government to file copy of final budget and final plan for capital improvements for public inspection.

Each local government shall file in the office of the clerk or secretary of its governing body, for public record and inspection:
1. A copy of its final budget; and
2. A copy of its final plan for capital improvements prepared pursuant to NRS 354.5945 and, if applicable, NRS 350.013.
(Added to NRS by 1985, 1054; A 1989, 188; 1999, 833; 2001, 1801)