reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 354 - Local Financial Administration › EXEMPTION OF SPECIAL DISTRICTS FROM CERTAIN REQUIREMENTS › Section 354.020 - Action on petition of district

Current through June 11, 2024
1. The Department
			 has final authority to grant all or part of the petition of each special
			 district. The Executive Director may act on behalf of the Department in
			 granting or denying the petition of any special district filed pursuant to NAC
			 354.010 to 354.040, inclusive.
2.
			 The Department's determination must be made and the special district must be
			 notified of that determination not later than 30 days after the special
			 district files the petition with the Department.
Tax Comm'n, Local Gov't
				Reg. No. 14 §§ 3 & 6, eff. 9-7-73; A 2-7-76-A by Com. on Local
				Gov't Finance by R201-01, 4-5-2002
NRS 354.107,
				  354.475,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › EXEMPTION OF SPECIAL DISTRICTS FROM CERTAIN REQUIREMENTS › Section 354.030 - Petition to reconsider audit exemption

Current through June 11, 2024
1. A board of
			 county commissioners may petition the Department to reconsider an audit
			 exemption on any exempt district.
2. The granting of an exemption does not
			 preclude the Department from ordering that a subsequent audit cover exempt
			 fiscal periods.
Tax Comm'n, Local Gov't
				Reg. No. 14 § 7, eff. 9-7-73; A 2-7-76
NRS 354.107,
				  354.475,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › EXEMPTION OF SPECIAL DISTRICTS FROM CERTAIN REQUIREMENTS › Section 354.040 - Information to be filed by exempt district

Current through June 11, 2024
In addition to the filings required by NRS NRS
				NRS
				354.475, a district which has been granted an
				exemption shall file a:
1. Statement
			 of revenues, expenditures and changes in fund balance.
2. Balance sheet.
Tax Comm'n, Local Gov't
				Reg. No. 14 § 2, eff. 9-7-73-NAC A 1-10-84;
				5-16-86
NRS 354.107,
				  354.475,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › EXEMPTION OF SPECIAL DISTRICTS FROM CERTAIN REQUIREMENTS › Section 354.050 - Public hearing by exempt district concerning its budget

Current through June 11, 2024
1. A special district that has been exempted
			 from the requirement of filing its tentative budget and audit reports pursuant
			 to the provisions of
			 NRS
			 354.475 and NAC 354.010 to 354.040,
			 inclusive, shall hold a public hearing concerning its final budget before
			 submitting the final budget to the Department.
2. The officer charged by law with the
			 preparation of the district's budget or the governing body of the district
			 shall cause a notice of the public hearing to be published in a newspaper of
			 general circulation within the area of the district. The publication must occur
			 not more than 14 nor less than 7 days before the date set for the hearing. An
			 alternative method of publication may be used with the prior approval of the
			 Department. The notice must contain the following information:
(a) The time and place of the public
			 hearing;
(b) The location at which
			 and the times during which the budget document is available for public
			 inspection; and
(c) That the budget
			 document has been prepared with the detail and in the form prescribed by the
			 Department.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.060 - Definitions

Current through June 11, 2024
As used in NAC 354.060 to 354.090, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 354.062 to
				354.074, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.062 - "Affected entity" defined

Current through June 11, 2024
"Affected entity" means a state agency or local government from
				which a function is proposed to be transferred and a state agency or local
				government to which a function is proposed to be transferred.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.064 - "Function" defined

Current through June 11, 2024
"Function" has the meaning ascribed to it in NRS NRS
				NRS
				354.529 and includes, without limitation, any
				administrative activities and responsibilities associated with a function,
				including, without limitation, those relating to budgeting, contracting,
				finances, personnel, office facilities, information technology and
				communications.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.066 - "Interested person" defined

Current through June 11, 2024
"Interested person" means a person, government, governmental
				agency or political subdivision of a government, other than an affected entity,
				who is directly and substantially affected by the transfer of a function from a
				state agency to a local government, from a local government to a state agency
				or from a local government to another local government.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.068 - "Intergovernmental agreement" defined

Current through June 11, 2024
"Intergovernmental agreement" means a written agreement between
				the affected entities for the implementation of the transfer of a function from
				a state agency to a local government, from a local government to a state agency
				or from a local government to another local government.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.070 - "Lead entity" defined

Current through June 11, 2024
"Lead entity" means the affected entity who is designated to
				act as the lead entity pursuant to subsection 2 of NAC 354.080.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.072 - "State agency" defined

Current through June 11, 2024
"State agency" means an agency, a bureau, a board, a
				commission, a department, a division or any other unit of the Executive Branch
				of the State Government, other than such an entity which is administered by an
				elected officer of the State.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.074 - "Transfer plan" defined

Current through June 11, 2024
"Transfer plan" means a written plan for the implementation of
				the transfer of a function from a state agency to a local government, from a
				local government to a state agency or from a local government to another local
				government.
Added to NAC by Com. on
				Local Gov't Finance by R012-10, eff. 6-30-2010
NRS
				  353.203,
				  354.5943
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.076 - Applicability

Current through June 11, 2024
1. Except as otherwise provided in subsection
			 2, the provisions of NAC 354.060 to 354.090, inclusive, apply to the transfer
			 of a function from a state agency to a local government, from a local
			 government to a state agency or from a local government to another local
			 government.
2. The provisions of
			 NAC 354.060 to 354.090, inclusive, do not apply to the transfer of a function
			 as a result of:
(a) The creation of a new
			 governmental entity; or
(b) The
			 detachment of any territory from a taxing district and its annexation to
			 another taxing district.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.078 - Notice of intent to transfer function; preparation and approval of transfer plan or intergovernmental agreement

Current through June 11, 2024
Before transferring a function from a state agency to a local
				government, from a local government to a state agency or from a local
				government to another local government:
1. Except as otherwise provided in this
			 subsection, notice of the intent to transfer the function must be provided to
			 the affected entities:
(a) If the transfer is
			 from a state agency to a local government or from a local government to a state
			 agency, 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; or
(b) If
			 the transfer is from a local government to another local government, not less
			 than 180 days before the effective date of the transfer, unless a different
			 period of notification is required by a statute or by contractual agreement.
The affected entities may, by mutual agreement, waive the
				notice otherwise required by this subsection.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.080 - Lead entity: Responsibilities; designation by affected entities; requests for information

Current through June 11, 2024
1. If the affected
			 entities are required to prepare a transfer plan for the transfer of a
			 function, one of the affected entities must act as the lead entity to be
			 responsible for:
(a) Collecting data
			 pertaining to the function proposed to be transferred;
(b) Identifying any interested
			 persons;
(c) Preparing a tentative
			 draft of the transfer plan; and
(d)
			 Carrying out any other duties prescribed for the lead agency by NAC 354.060 to
			 354.090, inclusive.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.082 - Action on tentative draft of transfer plan; proposed transfer plan

Current through June 11, 2024
1. Upon completing a tentative draft of a
			 transfer plan, the lead entity shall:
(a)
			 Provide the notice required by subsection 1 of NAC 354.078; and
(b) Provide a copy of the draft to the other
			 affected entity and any interested persons identified by the lead
			 entity.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.084 - Transfer plans and intergovernmental agreements: Contents

Current through June 11, 2024
A transfer plan or intergovernmental agreement:
1. Must include:
(a) Such information as is necessary to
			 complete the transfer of the function, including, without limitation, a
			 complete description of:
(1) The function
			 being transferred; and
(2) The
			 mechanism to be used to pay for the performance of that function; and
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.086 - Transfer plans and intergovernmental agreements: Limitations; scope

Current through June 11, 2024
1. No transfer plan or intergovernmental
			 agreement may authorize:
(a) A local
			 government or state agency to perform a function that it is not expressly
			 authorized by law to perform on the effective date of the transfer of the
			 function; or
(b) The continuation
			 of a function beyond the period authorized by law for the performance of the
			 function or beyond the date on which the performance of the function would have
			 terminated if the function had not been transferred.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.088 - Transfer plans and intergovernmental agreements: Workshops and public hearings

Current through June 11, 2024
1. Before approving a transfer plan or an
			 intergovernmental agreement, the affected entities:
(a) May jointly hold one or more workshops in
			 accordance with the provisions of subsection 2 to solicit comments regarding
			 one or more general topics to be addressed in a proposed transfer plan or
			 intergovernmental agreement; and
(b) Shall, jointly or individually, hold a
			 public hearing in accordance with the provisions of subsection 3 to approve or
			 disapprove the proposed transfer plan or intergovernmental agreement.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES › Section 354.090 - Transfer plans and intergovernmental agreements: Expiration of approval; disapproval

Current through June 11, 2024
1. The approval of
			 a transfer plan or an intergovernmental agreement by an affected entity shall
			 be deemed to expire 1 year after the date of that approval unless:
(a) The transfer of the applicable function
			 has been completed within that period;
(b) The transfer plan or intergovernmental
			 agreement specifies a different period for the expiration of that approval;
			 or
(c) The affected entities, by
			 mutual agreement, agree to extend the applicable period for the expiration of
			 that approval.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.095 - Definitions

Current through June 11, 2024
As used in NAC 354.095 to 354.0974, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 354.0952 to
				354.0962, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0952 - "Affected district" defined

Current through June 11, 2024
"Affected district" means a school district for which the
				consolidation or sharing of one or more services or functions or of personnel
				has been proposed.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0954 - "Function" defined

Current through June 11, 2024
"Function" has the meaning ascribed to it in NRS NRS
				NRS
				354.529 and includes, without limitation, any
				administrative activities and responsibilities associated with a function,
				including, without limitation, those relating to budgeting, contracting,
				finances, personnel, office facilities, information technology and
				communications.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0956 - "Interdistrict service agreement" defined

Current through June 11, 2024
"Interdistrict service agreement" means a written agreement
				between two or more affected districts which provides for the consolidation or
				sharing of one or more services or functions or of personnel.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0958 - "Interdistrict service plan" defined

Current through June 11, 2024
"Interdistrict service plan" means a written plan which
				provides for the implementation of an interdistrict service agreement.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.096 - "Interested person" defined

Current through June 11, 2024
"Interested person" means a person, government, governmental
				agency or political subdivision of a government, other than an affected
				district, who is directly and substantially affected by the consolidation or
				sharing of a service or function or of personnel by two or more affected
				districts.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0962 - "Lead district" defined

Current through June 11, 2024
"Lead district" means the affected district which is designated
				to act as the lead district pursuant to subsection 1 of NAC 354.0964.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0964 - Lead district: Designation; duties; requests for information

Current through June 11, 2024
1. If two or more school districts wish to
			 enter into an interdistrict service agreement, each affected district must, by
			 mutual agreement, designate one of the affected districts to act as the lead
			 district. In the absence of such a designation, the affected district which
			 initially proposed the consolidation or sharing of a service or function or of
			 personnel shall act as the lead district.
2. A lead district shall:
(a) Collect data pertaining to each service
			 or function or the personnel for which the consolidation or sharing is
			 proposed;
(b) Identify any
			 interested persons;
(c) Prepare a
			 tentative draft of an interdistrict service plan; and
(d) Carry out any other duties prescribed for
			 the lead district pursuant to NAC 354.095 to 354.0974, inclusive.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0966 - Action on tentative draft of interdistrict service plan; proposed interdistrict service plan

Current through June 11, 2024
1. Upon completing
			 a tentative draft of an interdistrict service plan, a lead district shall
			 provide to each affected district and interested person identified by the lead
			 district a copy of the draft.
2. An
			 affected district or interested person to whom a copy of a tentative draft is
			 provided pursuant to subsection 1 may, not later than 45 days after the
			 affected district or interested person receives a copy of the draft, object to
			 any of the provisions contained in the draft by providing the lead district
			 with a written statement of its objections. The statement may include any
			 alternative provisions which the affected district or interested person desires
			 to be included in the proposed interdistrict service plan.
3. If a lead district:
(a) Does not receive an objection pursuant to
			 subsection 2, the tentative draft constitutes a proposed interdistrict service
			 plan.
(b) Receives an objection
			 pursuant to subsection 2:
(1) Each affected
			 district shall review the objection and may consider any alternative provisions
			 contained in the written statement of objections and any other alternative
			 provisions proposed by an affected district or interested person. If the
			 affected districts are unable to agree on the provisions of a proposed
			 interdistrict service plan within 30 days after receiving the last written
			 statement of objections submitted pursuant to subsection 2, the affected
			 districts may, either jointly or individually, submit to the Department of
			 Education a written request for assistance in resolving any disagreements
			 concerning the proposed interdistrict service plan. An affected district is not
			 required to follow any recommendation of the Department of Education issued
			 pursuant to this subparagraph.
(2)
			 The lead district shall, upon the mutual agreement of each affected district to
			 the provisions of a proposed interdistrict service plan:
(I) Prepare the proposed interdistrict
			 service plan in accordance with that agreement; and
(II) Provide a copy of the proposed
			 interdistrict service plan to each affected district and interested person
			 identified by the lead district.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0968 - Interdistrict service plans: Contents

Current through June 11, 2024
An interdistrict service plan:
1. Must include:
(a) Such information as is necessary to
			 complete the consolidation or sharing of each service or function or of
			 personnel as prescribed by the interdistrict service agreement, including,
			 without limitation, a complete description of:
(1) Each service or function or the personnel
			 being consolidated or shared; and
(2) The mechanism to fund each service or
			 function or the personnel; and
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.097 - Interdistrict service plans and interdistrict service agreements: Limitations; scope

Current through June 11, 2024
1. An interdistrict
			 service plan must not authorize an affected district to:
(a) Provide a service, perform a function or
			 employ personnel which the affected district is not expressly authorized by law
			 to provide, perform or employ on the effective date of the consolidation or
			 sharing of the respective service, function or personnel.
(b) Continue to provide a service, perform a
			 function or employ personnel beyond the period prescribed by law for such
			 provision, performance or employment or beyond the date on which the authority
			 for such provision, performance or employment would expire if the respective
			 service, function or personnel had not been consolidated or shared.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0972 - Interdistrict service plans and interdistrict service agreements: Workshops and public hearings

Current through June 11, 2024
Before approving an interdistrict service plan or interdistrict
				service agreement, the affected districts:
1. May jointly hold one or more workshops in
			 each affected district to solicit comments regarding one or more general topics
			 to be addressed in a proposed interdistrict service plan or interdistrict
			 service agreement; and
2. Shall,
			 either jointly or individually, hold a public hearing to approve or disapprove
			 the proposed interdistrict service plan or interdistrict service agreement in
			 accordance with the provisions of chapter 241 of NRS.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS › Section 354.0974 - Interdistrict service plans and interdistrict service agreements: Expiration of approval

Current through June 11, 2024
The approval of an interdistrict service plan or an
				interdistrict service agreement by an affected district expires 1 year after
				the date of that approval unless:
1.
			 The consolidation or sharing of each service or function or of personnel as
			 prescribed by the plan has been completed within that period;
2. The interdistrict service plan or
			 interdistrict service agreement specifies a different period for the expiration
			 of that approval; or
3. Each
			 affected district, by mutual agreement, agrees to extend the applicable period
			 for the expiration of that approval.
Added to NAC by Com. on
				Local Gov't Finance by R006-12, eff. 12-20-2012
NRS
				  386.353
Nevada Administrative Code › Chapter 354 - Local Financial Administration › PREPARATION OF BUDGETS › Section 354.100 - Budget forms

Current through June 11, 2024
A local government shall use the budget forms provided by the
				Department and complete the forms as prescribed in:
1. NAC 354.100 to 354.160, inclusive;
			 and
2. The instructions provided by
			 the Department.
Tax Comm'n, Local Gov't
				Reg. No. 21 § 1, eff. 1-24-78-A by Com. on Local Gov't Finance by R201-01,
				4-5-2002
NRS 354.107,
				  354.594,
				  354.596,
				  354.598,
				  354.600
Nevada Administrative Code › Chapter 354 - Local Financial Administration › PREPARATION OF BUDGETS › Section 354.140 - Tentative budget: Submission of letter of certification

Current through June 11, 2024
1.
Except as otherwise provided in
			 subsection 2, a
tentative budget submitted to the Department must be
			 accompanied by a letter of certification signed by the governing body or the
			 officer charged by law with preparing the budget.
2. If the tentative budget is submitted
			 electronically as part of a fiscal report pursuant to NAC 354.559, the letter
			 of certification must be submitted separately on paper to the
			 Department.
Tax Comm'n, Local Gov't
				Reg. No. 21 § 9, eff. 1-24-78; A 12-20-79-NAC A 1-10-84; A by Com. on
				Local Gov't Finance by R201-01, 4-5-2002
NRS 354.107,
				  354.594,
				  354.596
Nevada Administrative Code › Chapter 354 - Local Financial Administration › PREPARATION OF BUDGETS › Section 354.150 - Adoption of tentative budget as filed: Submission of additional documents

Current through June 11, 2024
1. If its tentative budget as filed is
			 adopted as a final budget, a local government shall submit to the Department:
(a) A cover letter stating that fact;
			 and
(b) A new letter of
			 certification signed by the governing body.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › PREPARATION OF BUDGETS › Section 354.155 - Submission of notice of information

Current through June 11, 2024
The officer charged by law with preparing the budget for his or
				her respective county shall submit to the Department a copy of the notice of
				information prepared and caused to be published by the ex officio tax receiver
				pursuant to NRS NRS
				NRS
				361.4545.
Added to NAC by Tax
				Comm'n, eff. 5-16-86; A by Com. on Local Gov't Finance by R201-01,
				4-5-2002
NRS 354.107,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › PREPARATION OF BUDGETS › Section 354.160 - Substantial change in budget: Submission of affected fund schedules

Current through June 11, 2024
If as a result of negotiations or a fact-finder's report, a
				substantial change to the budget of a local government becomes necessary, the
				local government shall submit to the Department, within 30 days after receiving
				the report, those fund schedules affected consistent with the budgetary
				requirements of the report.
Tax Comm'n, Local Gov't
				Reg. No. 21 § 12, eff. 1-24-78; A 12-20-79-A by Com. on Local Gov't
				Finance by R201-01, 4-5-2002
NRS 354.107,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › LIMITATIONS ON FEES › Section 354.185 - Application to exceed allowable increase in revenue from fees for business licenses or allowable increase in building permit basis

Current through June 11, 2024
If a local government submits an application to the Nevada Tax
				Commission to increase the revenue of the local government from fees for
				business licenses in excess of the amount allowable pursuant to NRS NRS
				NRS
				354.5989 or to increase the building permit
				basis of the local government by an amount greater than otherwise allowable
				pursuant to subsection 2 of NRS NRS
				NRS
				354.59891, the application must be
				accompanied by:
1. A copy of the
			 proposed ordinance or resolution of the local government that would increase
			 the fee for a business license or building permit basis;
2. A copy of a business impact statement
			 prepared pursuant to
			 NRS
			 237.090 or other evidence of compliance with
			 NRS
			 NRS
			 237.090, if applicable;
3. Excerpts from the minutes of a public
			 hearing at which the proposed increase was discussed, which must include,
			 without limitation, an indication of the intent of the governing body of the
			 local government to limit the increase in the fee for a business license or
			 building permit basis to a specified maximum amount and any comments made at
			 the hearing by a member of the governing body or the public;
4. A study or survey which sets forth the
			 fees for business licenses or the building permit bases, as appropriate, of
			 other local governments in this State; and
5. Any other supporting data which the
			 governing body of the local government believes is pertinent to the
			 consideration of the application.
Added to NAC by Com. on
				Local Gov't Finance by R031-05, eff. 2-23-2006
NRS 354.107,
				  354.594,
				  354.5989,
				  354.59891
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TAXES AD VALOREM › Section 354.211 - Submission to Department of resolution levying common rate for common services in unincorporated towns

Current through June 11, 2024
The board of county commissioners shall submit to the
				Department a copy of any resolution which levies a common rate of taxes ad
				valorem for common services provided in unincorporated towns.
Added to NAC by Tax
				Comm'n, eff. 5-16-86
NRS 354.107,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TAXES AD VALOREM › Section 354.221 - Submission of amended final budget which changes combined rate

Current through June 11, 2024
In addition to the requirements set forth in subsection 6 of
				NRS NRS
				NRS
				354.598, a local government shall submit an
				amended final budget to:
1. The county
			 auditor within 15 days after making any change in its final budget which
			 decreases the combined ad valorem tax rate; and
2. The county clerk within 15 days after
			 making any change in its final budget which increases or decreases the combined
			 ad valorem tax rate.
Added to NAC by Com. on
				Local Gov't Finance by R201-01, eff. 4-5-2002
NRS 354.107,
				  354.594,
				  354.598
Nevada Administrative Code › Chapter 354 - Local Financial Administration › CREATION OF FUNDS › Section 354.241 - Contents and filing of resolution adopted to create certain funds

Current through June 11, 2024
A resolution adopted by a local government to create a fund of
				a type which is listed in paragraph (a) of subsection 5 of NRS NRS
				NRS
				354.624, must be filed with the Department
				immediately upon adoption and must contain:
1. A statement of the purpose of the
			 fund.
2. The sources of the money
			 that is expected to be deposited in the fund.
3. A short-term and long-term plan for the
			 expenditures from the fund.
4. A
			 plan for the retention or disposition of the balance, reserves and retained
			 earnings of the fund.
5. A
			 mechanism for curing deficiencies in the balance, reserves and retained
			 earnings of the fund.
6. The method
			 by which a determination will be made as to whether the balance, reserve and
			 retained earnings of the fund are reasonable and necessary to carry out the
			 purpose of the fund.
7. A list of
			 all statutes and regulations that apply to the fund.
Added to NAC by Tax
				Comm'n, eff. 7-9-96
NRS
				  354.612,
				  360.090
Nevada Administrative Code › Chapter 354 - Local Financial Administration › LETTER OF CREDIT; ADVANCE APPORTIONMENT OF TAX › Section 354.270 - Letter of credit issued to local government

Current through June 11, 2024
1. As
			 used in this section, "letter of credit" means an authorization from a county
			 treasurer to a county auditor to honor warrants of a local government prior to
			 the distribution of tax receipts to the account of the local
			 government.
2. A letter of credit
			 may be issued on behalf of an entity at the option of the county treasurer if
			 the following conditions are met:
(a) The
			 letter of credit must be requested of the county treasurer by the governing
			 body.
(b) A letter of credit cannot
			 be issued to cover more than 75 percent of the undistributed tax receipts on
			 hand in the county treasury to be distributed to the entity.
(c) The county treasurer shall make a
			 distribution of taxes to cover any outstanding letters of credit prior to the
			 end of each fiscal year.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › LETTER OF CREDIT; ADVANCE APPORTIONMENT OF TAX › Section 354.280 - Advance of taxes apportioned to local government

Current through June 11, 2024
1. Any
			 entity entitled to an apportionment of taxes may request of the county
			 treasurer an advance tax apportionment if the following procedures are met:
(a) An advance apportionment must be
			 requested of the county treasurer by the governing body.
(b) An advance apportionment cannot be made
			 in excess of 75 percent of the undistributed tax receipts on hand in the county
			 treasury to be distributed to the entity.
(c) The county treasurer shall make an
			 apportionment of taxes to cover any outstanding special apportionment prior to
			 the end of each fiscal year.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › INTERFUND LOANS › Section 354.290 - Temporary interfund loans: Conditions; interest

Current through June 11, 2024
1.
			 Unless otherwise prohibited by law, the governing body of a local government
			 may make a temporary interfund loan if:
(a)
			 The governing body complies with the provisions of NRS
			 NRS
			 354.6118;
(b) Any money for the loan which is obtained
			 from the proceeds from the sale of a bond is used only for the purposes set
			 forth in the bond ordinances;
(c)
			 The loan is not made from any debt service fund or from any fund established or
			 maintained as a fund dedicated to the payment of bonded debt and
			 interest;
(d) The resolution
			 authorizing the loan specifies whether interest will be charged and the rate
			 thereof, if any;
(e) It is agreed
			 in writing that the loan must be repaid within 1 year after the date on which
			 the loan was made;
(f) A copy of
			 the resolution authorizing the loan is filed with the Department; and
(g) The governing body agrees to notify the
			 Department when the loan has been repaid.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF MONEY BETWEEN ACCOUNTS › Section 354.350 - Transfer of certain unclaimed money

Current through June 11, 2024
1. Entities that
			 have unclaimed money held for a period of 1 year in accordance with NRS NRS
			 120A.200 may transfer the money from the debt service fund to any other fund
			 including, if not prohibited by statute, the general fund. The transfer must be
			 in accordance with subparagraph (1) of paragraph (c) of subsection 5 of NRS
			 NRS
			 354.598005. Counties shall comply with
			 chapter 150 of NRS for the transfer of dormant funds.
2. This action does not negate consideration
			 of a claim filed pursuant to chapter 11 of NRS.
Tax Comm'n, Local Gov't
				Reg. No. 6, eff. 8-23-69; A 12-20-79-A by Com. on Local Gov't Finance by
				R201-01, 4-5-2002
NRS 354.107,
				  354.150
Nevada Administrative Code › Chapter 354 - Local Financial Administration › TRANSFER OF MONEY BETWEEN ACCOUNTS › Section 354.360 - Transfer of budget appropriations between accounts; transfer of money from certain funds

Current through June 11, 2024
1. All the
			 procedures authorized by NRS
			 NRS
			 354.598005 for the transfer of budget
			 appropriations between accounts must be completed before June 30 of the
			 affected fiscal year.
2. Any
			 transfer of money from a fund established pursuant to NRS
			 NRS
			 354.6115 must be completed within 60 days
			 after June 30 of the affected fiscal year.
Added to NAC by Tax
				Comm'n, eff. 10-26-84; A by R027-99, 1-27-2000; A by Com. on Local Gov't
				Finance by R201-01, 4-5-2002
NRS 354.107,
				  354.594,
				  354.598005,
				  354.6115
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.400 - Purpose

Current through June 11, 2024
The purpose of NAC 354.400 to 354.490, inclusive, is to define
				available resources and to specify filing requirements for budget augmentation
				for governmental funds.
Tax Comm'n, Local Gov't
				Reg. part No. 10, eff. 1-13-72; A 11-10-72; 11-8-74; 2-7-76; 12-20-79;
				1-14-82-A by Com. on Local Gov't Finance by R201-01, 4-5-2002; R033-03,
				12-16-2003
NRS 354.107,
				  354.594,
				  354.598005
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.410 - Available resources

Current through June 11, 2024
1. An
			 unappropriated ending balance of any governmental fund, except a fund for
			 capital projects, is not an available resource. Available resources are:
(a) An opening balance which is larger than
			 anticipated;
(b) Revenues in excess
			 of those budgeted;
(c) Revenues
			 generated from previously unbudgeted sources; or
(d) An unappropriated ending balance of a
			 fund for capital projects.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.420 - Revised revenue schedule

Current through June 11, 2024
When augmenting a budget, local governments must prepare a
				revised revenue schedule for each affected fund and submit it, with the
				appropriate resolution, to the Department.
Tax Comm'n, Local Gov't
				Reg. part No. 10, eff. 1-13-72; 11-8-74; 2-7-76;
				1-14-82
NRS 354.107,
				  354.594,
				  354.598005
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.430 - Notice of hearing

Current through June 11, 2024
The published notice required by NRS NRS
				NRS
				354.598005 must include the time and place of
				the hearing, the appropriations to be augmented and the nature of the
				unanticipated resources.
Tax Comm'n, Local Gov't
				Reg. part No. 10, eff. 11-8-74; A 1-14-82-NAC A 9-5-89; A by Com. on Local
				Gov't Finance by R201-01, 4-5-2002
NRS 354.107,
				  354.594,
				  354.598005
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.440 - Vote by proxy

Current through June 11, 2024
1. A member of the
			 governing body, anticipating his or her absence on a date of formal action on a
			 resolution authorizing augmentation, may vote by written proxy if the proxy:
(a) Indicates the subject matter of the
			 resolution to which the vote applies; and
(b) Is filed with the governing body before
			 the resolution is considered.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.450 - Deadline

Current through June 11, 2024
The procedure for augmentation must be completed before June 30
				of the affected fiscal year.
Tax Comm'n, Local Gov't
				Reg. part No. 10, eff. 1-13-72; A 11-8-74;
				1-14-82
NRS 354.107,
				  354.594,
				  354.598005
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.481 - Expenses in excess of original budget appropriation

Current through June 11, 2024
Expenses charged to an enterprise or internal service fund in
				excess of the original budget appropriation therefor are allowable in
				accordance with NRS NRS
				NRS
				354.612 and are not a violation of NRS NRS
				NRS
				354.626 if:
1. The expenses do not cause a deficit in the
			 equity balance of the fund; and
2.
			 The budget is adjusted in a manner provided by law.
Added to NAC by Com. on
				Local Gov't Finance by R033-03, eff. 12-16-2003
NRS 354.107,
				  354.594,
				  354.598005
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGET AUGMENTATION › Section 354.490 - Report of augmented budget

Current through June 11, 2024
A local government is not required to file an augmented budget
				for an enterprise or internal service fund with the Department but shall report
				the budget augmentation in the next response submitted to the Department to the
				quarterly survey prescribed by the Committee concerning the economic conditions
				affecting the local government.
Tax Comm'n, Local Gov't
				Reg. part No. 4, eff. 8-29-68; A 10-9-71; 11-8-74; 2-7-76-NAC A 1-10-84; A by
				Com. on Local Gov't Finance by R201-01, 4-5-2002
NRS 354.107,
				  354.594,
				  354.598005
Nevada Administrative Code › Chapter 354 - Local Financial Administration › FISCAL REPORTS › Section 354.555 - Fulfillment of requirements of submitting tentative budget and transmitting final budget

Current through June 11, 2024
If the governing body of a local government submits a fiscal
				report of the local government to the Department pursuant to NRS NRS
				NRS
				354.6015 and NAC 354.557 and 354.559, the
				local government shall be deemed to have fulfilled the requirement of:
1. Submitting a tentative budget to the
			 Department pursuant to NRS
			 NRS
			 354.596; and
2. Transmitting a final budget to the Nevada
			 Tax Commission pursuant to NRS
			 NRS
			 354.598.
Added to NAC by Com. on
				Local Gov't Finance by R201-01, 4-5-2002, eff.
				7-1-2002
NRS 354.107,
				  354.594,
				  354.596,
				  354.598
Nevada Administrative Code › Chapter 354 - Local Financial Administration › FISCAL REPORTS › Section 354.557 - Submission in electronic format; petition for exemption; submission in alternative format

Current through June 11, 2024
1. Except as
			 otherwise provided in subsections 7 and 8, the governing body of each local
			 government required to submit electronically a fiscal report of the local
			 government to the Department pursuant to NRS
			 NRS
			 354.6015 shall complete and submit each
			 portion of the fiscal report:
(a) On a form
			 prescribed by the Department;
(b)
			 In accordance with the instructions provided by the Department; and
(c) On or before the applicable date and time
			 as set forth in NAC 354.559.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › FISCAL REPORTS › Section 354.559 - Contents and form; deadlines for submission; forwarding of final budget

Current through June 11, 2024
1. The fiscal report that the governing body
			 of a local government is required to submit electronically to the Department
			 pursuant to NRS
			 NRS
			 354.6015:
(a) Includes the information listed in
			 paragraph (b) of subsection 2 of NRS
			 NRS
			 354.6015;
(b) Must be submitted to the Department in
			 the form of the documentation set forth in subsection 2; and
(c) Must be submitted to the Department on or
			 before the dates and times set forth in subsection 2.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › FISCAL REPORTS › Section 354.561 - Summary of report: Publication and contents

Current through June 11, 2024
1. The
			 summary of the fiscal report that the governing body of a local government is
			 required to publish pursuant to NRS
			 NRS
			 354.6015 must be published before July 1 of
			 each year in the manner required pursuant to that section.
2. The summary of the fiscal report must
			 include:
(a) The following information
			 relating to the general fund of the local government:
(1) The total actual revenue and the total
			 actual expenditures for the fiscal year immediately preceding the date on which
			 the report is published;
(2) The
			 total anticipated revenue and the total expenditures for the current fiscal
			 year; and
(3) The total revenue and
			 the total expenditures budgeted for the ensuing fiscal year; and
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.566 - Definitions

Current through June 11, 2024
As used in NAC 354.566 to 354.577, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 354.567 and
				354.569 have the meanings ascribed to them in those sections.
Added to NAC by Com. on
				Local Gov't Finance by R117-09, eff. 6-30-2010
NRS 354.107,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.567 - "Central assessment roll" defined

Current through June 11, 2024
"Central assessment roll" means the central assessment roll
				described in NRS NRS
				NRS
				361.3205.
Added to NAC by Com. on
				Local Gov't Finance by R117-09, eff. 6-30-2010
NRS 354.107,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.569 - "Property tax receipts" defined

Current through June 11, 2024
"Property tax receipts" means receipts from ad valorem property
				taxes, including, without limitation, any receipts from:
1. Taxes on real and personal property which
			 are paid pursuant to
			 NRS
			 361.483;
2. Deferred taxes on real property previously
			 held for agricultural or open-space use which are assessed pursuant to NRS
			 NRS
			 361A.280;
3. Taxes on any property that is not on the
			 secured tax roll which are assessed pursuant to NRS
			 NRS
			 361.505,
			 361.767,
			 361.769
			 or
			 361.770;
4. Taxes on any property that is valued by
			 the Nevada Tax Commission pursuant to NRS
			 NRS
			 361.320 which are collected pursuant to NRS
			 NRS
			 361.3205; and
5. Taxes on the net proceeds of minerals
			 which are appropriated to a county pursuant to NRS NRS 362.170,
except that the term does not include any franchise fees,
				payments for oil or gas leases, fees for hunting or fishing, or payments by the
				Federal Government in lieu of taxes.
Added to NAC by Com. on
				Local Gov't Finance by R117-09, eff. 6-30-2010
NRS 354.107,
				  354.594
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.571 - Preliminary summary reports: Filing by tax receiver in each county

Current through June 11, 2024
On or before August 1 of each fiscal year, the tax receiver of
				each county shall file with the Department, the Department of Education and the
				county school district a preliminary summary report of the total amount of
				property tax receipts for the immediately preceding fiscal year that were
				received by the county before July 1 of the current fiscal year. Except as
				otherwise provided in NAC 354.577, the report must not duplicate any amounts
				previously reported pursuant to NAC 354.566 to 354.577, inclusive, during the
				immediately preceding fiscal year.
Added to NAC by Com. on
				Local Gov't Finance by R117-09, eff. 6-30-2010
NRS 354.107,
				  354.594