reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.147 - Placement of automated tellers at locations where state agency receives payments.

1. Upon approval of the State Board of Finance, a state agency may enter into contracts with financial institutions or other business organizations for the placement of automated tellers at locations where the agency receives payment of money.
2. Before a state agency may enter into a contract pursuant to subsection 1, the agency must submit the proposed contract to the State Treasurer for his or her review and transmittal to the State Board of Finance.
3. As used in this section, "automated teller" means an electronic device that dispenses cash in connection with an account maintained in a financial institution or with another business.
(Added to NRS by 1997, 1322)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.1475 - Additional fee for providing service to customer in expeditious or convenient manner; Account for Expedited Services.

1. Except as otherwise provided in this subsection and by specific statute, a state agency may charge, in addition to the fee otherwise imposed for a service provided by the agency, a reasonable fee for providing the service in an expedited manner or in a manner that is expeditious or convenient to the customer. A state agency shall not charge a fee pursuant to this subsection if it is otherwise authorized to charge a fee for providing special services.
2. The fee authorized pursuant to subsection 1 must not exceed 5 percent of the fee otherwise imposed.
3. All fees collected by a state agency pursuant to this section must be deposited with the State Treasurer for credit to the Account for Expedited Services, which is hereby created in the State General Fund. Any amount remaining in the Account at the end of a fiscal year must be carried forward to the next fiscal year.
(Added to NRS by 1997, 1322)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.148 - Procedure for reimbursement of costs for providing services in expeditious or convenient manner.

1. A state agency that has, during the immediately preceding quarter, provided services in an expedited manner or in a manner that is expeditious or convenient to a customer may file a claim with the Director of the Office of Finance for reimbursement of the costs to the agency for providing those services.
2. Upon receipt of a claim pursuant to subsection 1, the Director of the Office of Finance shall make a recommendation to the Interim Finance Committee to approve the claim in whole or in part or to deny the claim. If the Interim Finance Committee approves the claim in whole or part, it must be paid from the Account for Expedited Services created by NRS 353.1475.
3. The amount of a claim submitted pursuant to this section must not exceed the total amount of the fees deposited by the agency with the State Treasurer pursuant to NRS 353.1475 during the immediately preceding quarter.
(Added to NRS by 1997, 1322)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.150 - Short title.

NRS 353.150 to 353.246, inclusive, may be cited as the State Budget Act.
[1:299:1949; 1943 NCL § 6995.01]—(NRS A 1979, 106, 609, 1238; 1989, 851; 2009, 431)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.155 - "Chief" defined.

As used in NRS 353.150 to 353.246, inclusive, "Chief" means the Chief of the Budget Division of the Office of Finance.
[2:299:1949; 1943 NCL § 6995.02]—(NRS A 1963, 1063; 1991, 470, 2446; 2013, 571)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.160 - Administration.

The Budget Division of the Office of Finance shall administer the provisions of NRS 353.150 to 353.246, inclusive, except NRS 353.226 to 353.229, inclusive, subject to administrative supervision by the Director of the Office of Finance.
[3:299:1949; A 1953, 371]—(NRS A 1963, 1063; 1993, 2211)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.175 - Qualifications of Chief of Budget Division.

1. The Chief shall have 4 years of responsible experience and education in accounting, public budget administration, governmental research, or in a related position involving administrative or financial responsibility, or any equivalent combination of experience or training.
2. The Chief shall be selected with special reference to his or her training, experience, capacity and interest in the activities embraced within NRS 353.150 to 353.246, inclusive. The Chief’s knowledge and abilities should include the following:
(a) A comprehensive knowledge of the principles and practices of public budgeting and governmental accounting, and a working knowledge of statistical methods.
(b) An extensive knowledge of the organization and operations of state departments, agencies and institutions, and of statutes and regulations governing state budgeting and accounting.
(c) An extensive knowledge of principles of public organization and administration.
(d) Administrative ability in the direction of staff analyses of state budgetary and other operations, and in the maintenance of effective working relationships with all state officials concerned with budget administration.
(e) The ability to organize and present clearly oral and written reports of findings and recommendations.
[5:299:1949; 1943 NCL § 6995.05] + [6:299:1949; 1943 NCL § 6995.06]—(NRS A 1963, 1063)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.195 - Examination of public accounts.

The Chief may:
1. Examine all public accounts of agencies in the Executive Department of the State Government.
2. Administer an oath to and examine under oath, when the Chief deems it necessary, any public official in the Executive Department of the State Government in relation to or concerning his or her books and accounts.
[19:299:1949; 1943 NCL § 6995.19]—(NRS A 1963, 491, 1286; 1969, 505; 1977, 40)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.200 - Investigation of organization, costs of operation and duplication of work of state executive departments and agencies.

The Chief shall have authority:
1. To investigate duplication of work of departments, institutions and agencies in the Executive Department of the State Government.
2. To investigate and study the organization and administration of departments, institutions and agencies in the Executive Department of the State Government.
3. To formulate plans for better and more effective management.
4. To prepare and report to the Governor or the Legislature, when requested, any information, financial data or statistics which the Governor or Legislature may require, such as monthly or quarterly estimates of the State’s income and cost figures and information on the current operation of the Executive Department of the State Government.
[15:299:1949; 1943 NCL § 6995.15]—(NRS A 1963, 491, 1287)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.203 - Committee on Local Government Finance to adopt regulations establishing procedures for transferring functions of state agencies and local governments.

1. The Committee on Local Government Finance created pursuant to NRS 354.105 shall, in consultation with the Director of the Office of Finance, adopt regulations to establish procedures for transferring a function from a state agency to a local government or from a local government to a state agency.
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) That, except as otherwise provided in subsection 3, notice to the affected state agency and local government of the intent to transfer a function from a state agency to a local government or from a local government to a state agency be given not less than 30 days before September 1 of an even-numbered year, unless a different period of notification is required by a statute or by contractual agreement.
(2) That, except as otherwise provided in subsection 3, the effective date of the transfer of a function from a state agency to a local government or from a local government to a state agency not be any earlier than July 1 of the year after the year in which notice is given, as described in subparagraph (1).
(3) The exchange of such information between the affected state agency and local government 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. An affected state agency and local government may, by mutual agreement, waive the requirements set forth in subparagraphs (1) and (2) of paragraph (b) of subsection 2.
4. As used in this section, "local government" has the meaning ascribed to it in NRS 354.474.
(Added to NRS by 2009, 430)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.207 - Submission of certain information concerning incentives for economic development; information open for public inspection.

1. The Chief shall:
(a) Require the Office of Economic Development and the Office of Energy each periodically to conduct an analysis of the relative costs and benefits of each incentive for economic development previously approved by the respective office and in effect during the immediately preceding 2 fiscal years, including, without limitation, any abatement of taxes approved by the Office of Economic Development pursuant to NRS 274.310, 274.320, 274.330, 360.750, 360.753, 360.754, 360.890, 360.950, 361.0687, 374.357 or 701A.210, to assist the Governor and the Legislature in determining whether the economic benefits of the incentive have accomplished the purposes of the statute pursuant to which the incentive was approved and warrant additional incentives of that kind;
(b) Require each office to report in writing to the Chief the results of the analysis conducted by the office pursuant to paragraph (a); and
(c) Establish a schedule for performing and reporting the results of the analysis required by paragraph (a) which ensures that the results of the analysis reported by each office are included in the proposed budget prepared pursuant to NRS 353.205, as required by that section.
2. Each report prepared for the Chief pursuant to this section is a public record and is open to inspection pursuant to the provisions of NRS 239.010.
(Added to NRS by 2013, 571; A 2014, 28th Special Session, 28; 2015, 2335, 3058; 2015, 29th Special Session, 53)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.211 - Provision of budgetary information to Fiscal Analysis Division of Legislative Counsel Bureau; information open for public inspection; public hearings on agency’s requested budget.

1. On or before October 15 of each even-numbered year, the Chief shall provide to the Fiscal Analysis Division of the Legislative Counsel Bureau:
(a) Computerized budget files containing the actual data regarding revenues and expenditures for the previous year;
(b) The work programs for the current year; and
(c) Each agency’s requested budget for the next 2 fiscal years.
2. On or before December 31 of each even-numbered year, the Chief shall provide to the Fiscal Analysis Division:
(a) Each agency’s adjusted base budget by program or budgetary account for the next 2 fiscal years; and
(b) An estimated range of the costs for:
(1) Continuing the operation of State Government; and
(2) Providing elementary, secondary and higher public education,
at the current level of service.
3. The information provided to the Fiscal Analysis Division pursuant to subsections 1 and 2 is open for public inspection.
4. The Governor may authorize or direct an agency to hold public hearings on a budget submitted pursuant to paragraph (c) of subsection 1 at any time after the material is provided pursuant to subsection 1.
5. As used in this section, "adjusted base budget" means the amount appropriated or authorized to support ongoing expenditures budgeted to the agency by the Legislature for the second year of the current biennium, as adjusted for:
(a) The removal of any one-time appropriation or authorization that was appropriated or authorized by the Legislature to the agency for the second year of the biennium;
(b) Statewide fringe benefits, assessments, rent insurance premiums and cost allocations;
(c) Contractual obligations that are approved or expired during the current biennium;
(d) Ongoing expenditures approved by the Interim Finance Committee during the current biennium;
(e) Any annualization of costs that occurred for part of the second year of the current biennium;
(f) Actual caseloads incurred during the first year of the biennium;
(g) Rate changes that are projected to affect the budget of the agency during the next biennium; and
(h) Any other adjustment that is necessary:
(1) Based on the limit upon total proposed expenditures calculated pursuant to NRS 353.213; or
(2) As otherwise determined by the Chief.
(Added to NRS by 1991, 2445; A 1995, 2814; 1997, 2701, 2705; 1999, 2207; 2011, 668; 2023, 2978)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.215 - Work programs for fiscal year: Electronic storage; contents; review and approval; expenditures made on basis of allotments.

1. The Budget Division of the Office of Finance shall maintain a computer network, computer system or other similar means of electronic storage for the work programs of the departments, institutions and agencies of the Executive Department of the State Government.
2. Work programs that are included in the system established pursuant to subsection 1 must:
(a) Include all appropriations or other funds from any source whatever made available to the department, institution or agency for its operation and maintenance and for the acquisition of property.
(b) Show the requested allotments of appropriations or other funds by month or other period as the Chief may require for the entire fiscal year.
3. Not later than July 1 of each year, the Governor, through the Chief, shall require the head of each department, institution and agency of the Executive Department of the State Government to:
(a) Review for the ensuing fiscal year its work program that is included in the system established pursuant to subsection 1; and
(b) Notify the Governor through the Chief of any errors or omissions in its work program.
4. The Governor, with the assistance of the Chief, shall review the requested allotments with respect to the work program of each department, institution or agency, and the Governor shall, if the Governor deems it necessary, revise, alter or change such allotments before approving the same. The aggregate of such allotments must not exceed the total appropriations or other funds from any source whatever made available to the department, institution or agency for the fiscal year in question.
5. The Chief shall transmit a copy of the allotments as approved by the Governor to the head of the department, institution or agency concerned, to the State Treasurer, to the State Controller and to the Fiscal Analysis Division of the Legislative Counsel Bureau.
6. All expenditures to be made from the appropriations or other funds from any source whatever must be made on the basis of such allotments and not otherwise, and must be broken down into such classifications as the Chief may require.
[12:299:1949; 1943 NCL § 6995.12]—(NRS A 1963, 493, 1288; 1967, 167, 351; 1973, 1666; 1977, 348; 2007, 827)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.224 - Approval of Legislature or Interim Finance Committee required for certain changes of positions.

1. A state agency other than the Nevada System of Higher Education and vocational licensing boards may not change a position for which money has been appropriated or authorized from one occupational group to another, as defined by the index developed pursuant to NRS 284.171, without the approval of the Legislature or of the Interim Finance Committee.
2. All proposed changes of positions from one occupational group to another must be submitted to the Interim Finance Committee. The Interim Finance Committee has 45 days after a proposal is submitted to its Secretary within which to consider it. Any proposed change of a position from one occupational group to another which is not considered within the 45-day period shall be deemed approved.
3. The Secretary shall place each request submitted pursuant to subsection 2 on the agenda of the next meeting of the Interim Finance Committee.
4. In acting upon a proposed change of position, the Interim Finance Committee shall consider, among other things:
(a) The need for the proposed change; and
(b) The intent of the Legislature in approving the existing classification of positions.
(Added to NRS by 1979, 608; A 1981, 1523, 1832, 2040; 1983, 767; 1987, 1324; 1993, 395; 2001, 1442)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.225 - Reserves.

1. In order to provide some degree of flexibility to meet emergencies arising during each fiscal year in the expenditures for the State Education Fund and for operation and maintenance of the various departments, institutions and agencies of the Executive Department of the State Government, the Chief, with the approval in writing of the Governor, may require the State Controller or the head of each such department, institution or agency to set aside a reserve in such amount as the Chief may determine, out of the total amount appropriated or out of other funds available from any source whatever to the department, institution or agency.
2. At any time during the fiscal year this reserve or any portion of it may be returned to the appropriation or other fund to which it belongs and may be added to any one or more of the allotments, if the Chief so orders in writing.
[14:299:1949; 1943 NCL § 6995.14]—(NRS A 1963, 494, 1289; 1967, 352; 1969, 1122; 1983, 1908; 1987, 417; 2019, 4238)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.226 - Economic Forum: Impanelment; appointment, terms, qualifications and removal of members; vacancies.

1. On or before July 1 of each even-numbered year, the Governor shall impanel an Economic Forum.
2. The Governor shall appoint three members of the Governor’s own selection and one member nominated by the Majority Floor Leader of the Senate and one member nominated by the Speaker of the Assembly to serve on the Economic Forum for a term of 2 years.
3. On or before June 15 of each even-numbered year, and within 30 days after the position of his or her nominee on the Economic Forum becomes vacant, each nominating authority set forth in subsection 2 shall submit to the Governor the name of his or her nominee to the Economic Forum.
4. If a nominating authority fails to submit a timely nomination of a person who is qualified pursuant to subsections 6 and 7 to the Governor pursuant to subsection 3, the Governor may appoint any qualified person to the position.
5. Each member appointed pursuant to subsection 2 or 4 may be removed by the Governor for good cause.
6. Each member must be an expert with demonstrated ability in the field of economics, taxation or other discipline necessary to economic forecasting and be able to bring knowledge and professional judgment to the deliberations of the Economic Forum.
7. No officer or employee of the State Government, including publicly supported institutions of higher education, may be a member of the Economic Forum.
8. Except as otherwise provided in subsection 4, a person appointed to fill a vacancy must be nominated and appointed in the same manner as his or her predecessor in office.
(Added to NRS by 1993, 2208; A 2005, 1236)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.227 - Economic Forum: Officers; rules; meetings; staffing and other services; quorum; compensation.

1. The Economic Forum impaneled pursuant to NRS 353.226 shall:
(a) Elect a Chair and Vice Chair from among its members at its first meeting;
(b) Adopt such rules governing the conduct of the Economic Forum as it deems necessary; and
(c) Hold such number of meetings as may be necessary to accomplish the tasks assigned to it in the time allotted.
2. The Director of the Legislative Counsel Bureau and Chief of the Budget Division of the Office of Finance shall jointly provide the Economic Forum with:
(a) Meeting rooms;
(b) Staff;
(c) Data processing services; and
(d) Clerical assistance.
3. A majority of the members constitutes a quorum and a majority of those present must concur in any decision.
4. While engaged in the business of the Economic Forum, each member is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.
5. In addition to the per diem allowance and travel expenses provided in subsection 4, each member of the Economic Forum who is appointed by the Governor pursuant to subsection 2 of NRS 353.226 is entitled to receive for each meeting of the Economic Forum:
(a) Eighty dollars for 1 day of preparation for that meeting; and
(b) Eighty dollars for each day or part of a day during which the meeting lasts.
(Added to NRS by 1993, 2209; A 1997, 3213)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.235 - Appropriation and authorization by Legislature.

1. Every appropriation in addition to that provided for in the proposed budget must be embodied in a separate bill and must be limited to some single work, object or purpose stated in the bill.
2. A supplementary appropriation is not valid if it exceeds the amount in the State Treasury available for the appropriation, unless the Legislature making the appropriation provides the necessary revenue to pay the appropriation by a tax, direct or indirect, to be laid and collected as directed by the Legislature. The tax must not exceed the rates permitted under the Constitution of the State of Nevada. This provision does not apply to appropriations to suppress insurrections, defend the State, or assist in defending the United States in time of war.
3. An appropriation of money must not be made or a level of salary or other expenditure established which is contingent upon the attainment, during the biennium in which the money is to be expended or the salary or level of expenditure is to be effective, of a specified balance in the State General Fund.
4. The revenues and other resources of any fund are subject to legislative authorization or appropriation and legislative review for each fiscal period except where that procedure conflicts with the Constitution or an express provision of statute.
[17:299:1949; 1943 NCL § 6995.17]—(NRS A 1969, 1123; 1977, 40; 1991, 2472; 1995, 2816; 1997, 2705)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.240 - Governor to submit fiscal details to successor.

1. The Governor shall submit to his or her successor in office:
(a) A detailed record of all expenditures made in the preceding fiscal year by each of the departments of the State Government supported by public funds.
(b) A record of fund balances, the income to each fund in the State Treasury, and the record of the sources of income to each fund in the State Treasury from or during the preceding fiscal year.
(c) A statement of the bonded debt and of the obligations and assets of the State as of the close of the preceding fiscal year.
2. The records and statements required by subsection 1 must be submitted in such form as to permit the entry of the items in the proposed budget for the Executive Department of the State Government.
[18:299:1949; 1943 NCL § 6995.18]—(NRS A 1959, 212; 1995, 2817; 1997, 2705)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.245 - Submission and resubmission of budgets of state executive departments and agencies requesting federal money.

In addition to the requirements of NRS 353.335, every department, institution and agency of the Executive Department of the State Government, when making requests for budgets to be submitted to the Federal Government for money, equipment, material or services, shall file the request or budget with the office of the Chief and with the Fiscal Analysis Division of the Legislative Counsel Bureau before submitting it to the proper federal authority. When the federal authority has approved the request or budget, in whole or in part, the department, institution or agency of the State Government shall resubmit it to the Chief and to the Fiscal Analysis Division of the Legislative Counsel Bureau for recording before any allotment or encumbrance of the federal money is made.
[21:299:1949; added 1953, 70]—(NRS A 1963, 494, 1290; 1979, 611)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.246 - Budgets of Public Employees’ Retirement System, Legislative and Judicial Departments and Tahoe Regional Planning Agency.

1. Except as otherwise provided in subsection 2 of this section and subsections 6 and 7 of NRS 353.210, the provisions of NRS 353.150 to 353.245, inclusive, do not apply to agencies, bureaus, commissions and officers of the Legislative Department, the Public Employees’ Retirement System, the Judicial Department of the State Government and the Tahoe Regional Planning Agency.
2. The Legislative Department, the Public Employees’ Retirement System, the Judicial Department of the State Government and the Tahoe Regional Planning Agency shall submit their budgets to the Legislature in the same format as the proposed executive budget unless otherwise provided by the Legislative Commission. All projections of revenue and any other information concerning future state revenue contained in those budgets must be based upon the projections and estimates prepared by the Economic Forum pursuant to NRS 353.228.
(Added to NRS by 1963, 490; A 1973, 860; 1981, 2047; 1983, 185; 1991, 2447; 1993, 777, 2212; 1995, 2817; 1997, 2705; 1999, 1820; 2009, 431; 2013, 2315)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.249 - State money to be deposited in State Treasury and credited to State General Fund; exception.

Except as otherwise expressly provided in a particular statute:
1. All money which belongs to the State must be deposited in the State Treasury.
2. All money which is deposited in the State Treasury must be credited to the State General Fund.
(Added to NRS by 1979, 611)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.250 - Designation of financial institutions for deposit of state money; requirements for deposit of state money; criminal penalty.

1. The State Treasurer shall designate the financial institutions into which money received by a state officer, department or commission must be deposited.
2. Except as otherwise provided in subsections 3, 4 and 5, every state officer, department or commission which receives or which may receive any money of the State of Nevada or for its use and benefit shall deposit on or before Thursday of each week, in a financial institution designated by the State Treasurer to the credit of the State Treasurer’s Account, all money received by that officer, department or commission during the previous week.
3. Except as otherwise provided in subsections 4 and 5, if on any day the money accumulated for deposit is $10,000 or more, a deposit must be made not later than the next working day.
4. If the Department of Wildlife accumulates for deposit $10,000 or more on any day, the money must be deposited within 10 working days.
5. Except as otherwise provided in this subsection, if the Division of Welfare and Supportive Services of the Department of Health and Human Services accumulates for deposit $10,000 or more in child support payments on any day, the money must be deposited within 2 working days after its accumulation. Any such money for which the Division is unable to identify the obligee within 2 working days after its accumulation must, within 5 working days after its accumulation, be:
(a) Deposited, if the Division is able to identify the obligee.
(b) Returned to the payor, if the Division is unable to identify the obligee.
6. Every officer, department or commission which is required to deposit money with the State Treasurer shall comply with that requirement by depositing the money in a financial institution designated by the State Treasurer to the credit of the State Treasurer’s Account.
7. Every officer, head of any department or commissioner who fails to comply with the provisions of this section is guilty of a misdemeanor in office.
8. As used in this section, "financial institution" means a bank, savings and loan association, savings bank, thrift company or credit union regulated pursuant to title 55 of NRS.
[1:26:1928; NCL § 7042] + [2:26:1928; NCL § 7043]—(NRS A 1977, 413; 1989, 989, 1782; 1993, 172, 1571; 1995, 579; 2003, 1561; 2007, 917; 2021, 330)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.251 - State Agency Fund for Bonds.

The State Agency Fund for Bonds is hereby created as an agency fund. The Fund is a continuing fund without reversion. The State Controller may establish such accounts in the State Agency Fund for Bonds as are necessary to account properly for surety bonds or deposits held by the various agencies of the State. The money in the Fund must be paid out on claims as other claims against the State are paid.
(Added to NRS by 1991, 1749)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.252 - Petty cash accounts: State Board of Examiners may authorize Clerk to authorize establishment by state agency; duties of Clerk.

1. The State Board of Examiners may authorize its Clerk, under such circumstances as it deems appropriate, to authorize a state agency to establish a petty cash account of not more than $500 out of the agency’s budgeted resources.
2. If a petty cash account is authorized for any state agency pursuant to this section, the Clerk shall:
(a) Define the purposes for which the petty cash account may be used; and
(b) Provide that replenishment claims must be paid from the agency’s budgeted resources and processed as other claims against the State are paid.
(Added to NRS by 1975, 128; A 1989, 1501; 2001, 1077; 2003, 961)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.253 - Deposits to work program accounts or other budget accounts; reversions; exceptions.

1. Every agency, department and institution of the State of Nevada shall deposit all money received from the Federal Government, the counties or other sources, in the State Treasury as provided in NRS 353.250 unless otherwise provided by law. These deposits must be made to work program accounts directly or to other budget accounts.
2. Except for the balance in any proprietary fund and appropriated or authorized reserves, any balance remaining at the end of a fiscal year in a budget account of an agency, department or institution of the State of Nevada, whether or not authorized for expenditure under a work program, reverts to the source of funding supporting the agency, department or institution. If that source of funding is federal money or a source of revenue the use of which is restricted by statute, then the balance may be authorized for expenditure under a work program for the subsequent fiscal year in accordance with the provisions of this chapter.
3. No provision of this chapter may be construed to authorize or direct the transfer, expenditure or reversion of any money received from the Federal Government contrary to the conditions upon which that money was received or to any federal law or regulation respecting the accountability therefor.
4. This section does not apply to the Board of Regents of the University of Nevada and the Nevada State Museum.
(Added to NRS by 1963, 476; A 1995, 337)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.254 - Intergovernmental Fund.

The State Controller shall account for all amounts received by the State for distribution to local governments and all amounts received from local governments for distribution to state funds through the Intergovernmental Fund which is hereby created as an agency fund.
(Added to NRS by 1977, 199; A 1989, 309)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.255 - Appropriations to be applied specifically; penalty.

1. The sums appropriated for the various branches of expenditure in the public service of the State shall be applied solely to the objects for which they are respectively made, and for no others.
2. Any person violating the provisions of subsection 1 shall be punished by a fine of not more than $500.
[1:165:1915; 1919 RL p. 3096; NCL § 6931] + [3:165:1915; 1919 RL p. 3096; NCL § 6933]—(NRS A 1967, 556; 1979, 1465)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.257 - Transfer of balance of appropriated money from specific fund to State General Fund by State Controller where no provision for reversion was made; consent of state agency and recommendation from State Board of Examiners required.

Whenever moneys have been appropriated from the General Fund to a specific fund created for the purpose of carrying on certain activities or accomplishing certain objectives, and no provision has been made for the reversion to the General Fund of any moneys which remain in such specific fund after the completion of the activities or the accomplishment of the objectives for which such fund was created, the State Controller may order the transfer to the General Fund of such moneys upon obtaining an appropriate recommendation from the State Board of Examiners and the consent of the agency having control of the specific fund involved.
(Added to NRS by 1963, 44)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.260 - Spending in excess of amount appropriated prohibited; claim void; penalties.

1. It is unlawful for any state officer, commissioner, head of any state department or other employee, whether elected or appointed, to expend more money than the sum specifically appropriated by law for any such office, commission or department.
2. It is unlawful for any state officer, commissioner, head of any department or employee of this state to bind, or attempt to bind, the State of Nevada or any fund or department thereof in any amount in excess of the specific amount provided by law, or in any other manner than that provided by law, for any purpose whatever.
3. Every claim allowed in violation of the provisions of this section shall be void.
4. Every officer of the State of Nevada, elective or appointive, who violates any of the provisions of this section shall be guilty of malfeasance in office.
5. Every person other than those specified in subsection 4 who violates any of the provisions of this section shall be guilty of a misdemeanor.
[1:213:1929; NCL § 7049] + [2:213:1929; NCL § 7050] + [4:213:1929; NCL § 7052] + [5:213:1929; NCL § 7053] + [6:213:1929; NCL § 7054]—(NRS A 1967, 556; 1993, 914, 1439, 2135; 1995, 575, 576)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.262 - Payment from Reserve for Statutory Contingency Account of salary of person replacing state officer or employee if sufficient appropriated money is not available after leave payments.

When the State Board of Examiners finds, after diligent inquiry and examination, that:
1. As a result of payment for terminal leave, sick leave or unused sick leave to any state officer or employee or his or her beneficiary, sufficient appropriated money does not remain available to permit the payment of a salary when due to a person to be appointed or employed to replace the officer or employee; and
2. The appointment or employment of the replacement is necessary in the best interests of the State,
the State Board of Examiners may authorize the expenditure of sums not exceeding $12,000 from the Reserve for Statutory Contingency Account for payment of a salary when due to each person so appointed or employed as a replacement for the person to whom the terminal leave pay or sick leave pay was paid or is payable.
(Added to NRS by 1969, 1015; A 1973, 1667; 1975, 282; 1977, 1094; 1983, 181; 1991, 1749; 1999, 166; 2001 Special Session, 65)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.263 - Emergency Account.

1. As used in this section, "emergency" means invasion, disaster, insurrection, riot, breach of the peace, substantial threat to life or property, epidemic or the imminent danger thereof. The term includes damage to or the disintegration of a building owned by this state or of the mechanical or electrical system of such a building when immediate repairs are necessary to maintain the integrity of the structure or its mechanical or electrical system.
2. The Emergency Account is hereby created in the State General Fund. Money for the Account must be provided by direct legislative appropriation.
3. When the State Board of Examiners finds that an emergency exists which requires an expenditure for which no appropriation has been made, or in excess of an appropriation made, the Board may authorize an expenditure from the Emergency Account to meet the emergency.
4. The State Board of Examiners may, under such circumstances as it deems appropriate, authorize its Clerk to determine whether an emergency exists and approve, on behalf of the Board, an expenditure from the Emergency Account.
5. The Chief shall enumerate expenditures from the Account made in the preceding biennium in each executive budget report.
6. Notwithstanding the provisions of this section to the contrary, money in the Emergency Account may be expended for any purpose authorized by the Legislature.
(Added to NRS by 1960, 120; A 1963, 1028; 1969, 504, 1014, 1457; 1975, 26; 1977, 228; 1981, 438; 1989, 74; 1991, 1750; 2001, 1078; 2003, 961; 2010, 26th Special Session, 8)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.264 - Reserve for Statutory Contingency Account.

1. The Reserve for Statutory Contingency Account is hereby created in the State General Fund.
2. The State Board of Examiners shall administer the Reserve for Statutory Contingency Account. The money in the Account must be expended only for:
(a) The payment of claims which are obligations of the State pursuant to NRS 41.03435, 41.0347, 62I.025, 176.485, 179.310, 212.040, 212.050, 212.070, 281.174, 282.290, 282.315, 293.2504, 293.253, 293.405, 298.710, 304.230, 353.120, 353.262, 412.154 and 475.235;
(b) The payment of claims which are obligations of the State pursuant to:
(1) Chapter 472 of NRS arising from operations of the Division of Forestry of the State Department of Conservation and Natural Resources directly involving the protection of life and property; and
(2) NRS 7.155, 34.750, 176A.640, 179.225, 180.008 and 213.153,
except that claims may be approved for the respective purposes listed in this paragraph only when the money otherwise appropriated for those purposes has been exhausted;
(c) The payment of claims which are obligations of the State pursuant to NRS 41.0349 and 41.037, but only to the extent that the money in the Fund for Insurance Premiums is insufficient to pay the claims;
(d) The payment of claims which are obligations of the State pursuant to NRS 41.950; and
(e) The payment of claims which are obligations of the State pursuant to NRS 535.030 arising from remedial actions taken by the State Engineer when the condition of a dam becomes dangerous to the safety of life or property.
3. The State Board of Examiners may authorize its Clerk or a person designated by the Clerk, under such circumstances as it deems appropriate, to approve, on behalf of the Board, the payment of claims from the Reserve for Statutory Contingency Account. For the purpose of exercising any authority granted to the Clerk of the State Board of Examiners or to the person designated by the Clerk pursuant to this subsection, any statutory reference to the State Board of Examiners relating to such a claim shall be deemed to refer to the Clerk of the Board or the person designated by the Clerk.
(Added to NRS by 1963, 1110; A 1964, 11; 1965, 1416; 1967, 1471; 1968, 22, 54; 1969, 640, 1015; 1973, 170; 1975, 345, 514, 896, 1489; 1977, 229, 238, 421, 816, 1011, 1540; 1979, 341, 1166, 1737; 1981, 486, 631, 1690, 1872; 1983, 181, 1090; 1985, 545, 617, 1237; 1987, 112, 1613; 1989, 309; 1991, 92, 1750, 1825; 1995, 865, 2640; 2001, 1079, 1088; 2003, 20, 1134; 2005, 414; 2007, 1187, 2623, 2624; 2013, 3676; 2019, 4370; 2021, 1767, 1980, 3901; 2023, 1890, 2613)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.2655 - Nevada Protection Account.

1. There is hereby created the Nevada Protection Account in the State General Fund.
2. The money in the Account must be used to protect the State of Nevada and its residents through funding activities to prevent the location of a federal nuclear waste repository at Yucca Mountain.
3. The Account must be administered by the Governor, who may:
(a) Apply for and accept any gift, donation, bequest, grant or other source of money for deposit in the Account; and
(b) Expend any money received pursuant to paragraph (a) in accordance with subsection 2.
4. The interest and income earned on the money in the Account, after deducting any applicable charges, must be credited to the Account.
5. The money in the Account must remain in the Account and does not revert to the State General Fund at the end of any fiscal year.
(Added to NRS by 2001, 2645)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.266 - Creation; source; use.

1. The Contingency Account is hereby created in the State General Fund. Money for the Account must be provided by direct legislative appropriation.
2. Money in the Contingency Account may be allocated and expended within the limitations and in the manner provided in NRS 353.268, 353.269 and 538.650 or by the Legislature directly:
(a) For emergency use to supplement regular legislative appropriations which fail to cover unforeseen expenses;
(b) To meet expenses pursuant to the requirements of the law; or
(c) As provided by specific statute.
(Added to NRS by 1969, 1015; A 1971, 879; 1975, 114; 1979, 106; 1991, 2072; 1995, 866; 1997, 118; 2010, 26th Special Session, 8; 2011, 437)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.268 - Recommendation by State Board of Examiners for allocation from Contingency Account.

1. When any state agency or officer, at a time when the Legislature is not in session, finds that circumstances for which the Legislature has made no other provision require an expenditure during the biennium of money in excess of the amount appropriated by the Legislature for the biennium for the support of that agency or officer, or for any program, including the State Education Fund, the agency or officer shall submit a request to the State Board of Examiners for an allocation by the Interim Finance Committee from the Contingency Account.
2. The State Board of Examiners shall consider the request, may require from the requester such additional information as they deem appropriate, and shall, if it finds that an allocation should be made, recommend the amount of the allocation to the Interim Finance Committee for its independent evaluation and action. The Interim Finance Committee is not bound to follow the recommendation of the State Board of Examiners.
(Added to NRS by 1969, 1016; A 1971, 879; 1987, 417; 2019, 4239)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.269 - Action by Interim Finance Committee; transfer by State Controller.

1. The recommendation of the State Board of Examiners for an allocation from the Contingency Account shall be transmitted to the Director of the Legislative Counsel Bureau, who shall notify the Chair of the Interim Finance Committee. The Chair shall call a meeting of the Committee to consider the recommendation.
2. No allocation from the Contingency Account may be made by the Interim Finance Committee to effect salary increases for state officers and employees except as provided in NRS 281.1233.
3. If the Interim Finance Committee, after independent determination, finds that an allocation recommended by the State Board of Examiners should and may lawfully be made, the Committee shall by resolution establish the amount and purpose of the allocation, and direct the State Controller to transfer that amount to the appropriate fund and account. The State Controller shall thereupon make the transfer.
(Added to NRS by 1969, 1016; A 1971, 879; 1973, 668; 1975, 115, 288, 289; 1977, 892, 1043)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.2705 - Definitions.

As used in NRS 353.2705 to 353.2771, inclusive, unless the context otherwise requires, the words and terms defined in NRS 353.2707 to 353.2731, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1997, 2538; A 1999, 3129; 2003, 20th Special Session, 195; 2019, 3631)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.271 - "Disaster" defined.

"Disaster" means a fire, flood, earthquake, drought, explosion, civil disturbance, crisis involving violence on school property, at a school activity or on a school bus, or any other occurrence or threatened occurrence that, regardless of cause:
1. Results in, or may result in, widespread or severe damage to property or injury to or the death of persons in this State; and
2. As determined by:
(a) The Governor; or
(b) The governing body of a local government pursuant to NRS 414.090 or an agreement entered into pursuant to NRS 353.2739 and the Division pursuant to NRS 353.2753,
requires immediate action to protect the health, safety and welfare of the residents of this State.
(Added to NRS by 1997, 2538; A 1999, 3129; 2001, 1335; 2019, 3631)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.2715 - "Eligible project" defined.

"Eligible project" means a project that:
1. Is related to a disaster; and
2. Is proposed, coordinated or conducted by a public or nonprofit private entity that has been designated and approved as qualifying and eligible to receive federal grant money for the disaster from a federal agency.
(Added to NRS by 1997, 2538; A 2013, 3438)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.2731 - "Local government" defined.

"Local government" has the meaning ascribed to it in NRS 354.474. The term includes, without limitation, a tribal government that has entered into an agreement pursuant to NRS 353.2739.
(Added to NRS by 1997, 2538; A 2019, 3631)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.2737 - Revolving account for awarding grants to persons who own and occupy homes damaged by a disaster: Establishment; transfers of money from Disaster Relief Account; regulations.

1. The Division shall establish a revolving account within the State General Fund for the awarding of grants by the Division from the revolving account to persons who own and occupy homes damaged by a disaster for costs related to the damages.
2. Upon the declaration of a disaster pursuant to NRS 414.070, the Chief of the Division may request approval of the Interim Finance Committee for the transfer of money from the Disaster Relief Account to the revolving account. The Interim Finance Committee shall not approve such a transfer of money to the revolving account if the transfer would result in a balance in the revolving account that is more than 25 percent of the balance of the Disaster Relief Account.
3. The Division shall adopt such regulations as are necessary to carry out the provisions of this section, including, without limitation, regulations prescribing standards for eligibility for a grant pursuant to this section.
(Added to NRS by 2019, 3630)