reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.573 - Preliminary summary reports: Contents

Current through June 11, 2024
The preliminary summary report required by NAC 354.571 must
				include:
1. The total amount of the
			 property tax receipts of the county classified by type, including:
(a) The total amount of taxes collected for
			 the immediately preceding fiscal year attributable to property on the secured
			 tax roll;
(b) The total amount of
			 taxes collected for the immediately preceding fiscal year attributable to
			 property on the unsecured tax roll;
(c) The total amount of taxes collected for
			 the immediately preceding fiscal year attributable to property on the central
			 assessment roll;
(d) The total
			 amount of taxes on the net proceeds of minerals collected for the immediately
			 preceding calendar year which was distributed to the county pursuant to NRS NRS
			 362.170;
(e) The total amount of
			 taxes on the net proceeds of minerals collected for the current calendar year
			 which was distributed to the county pursuant to NRS NRS 362.170;
(f) The total amount collected for delinquent
			 taxes attributable to all the fiscal years ending on or before June 30,
			 2005;
(g) The total amount
			 collected for delinquent taxes attributable to all the fiscal years beginning
			 on or after July 1, 2005, and before the commencement of the current fiscal
			 year;
(h) The total of all the
			 amounts described in paragraphs (a) to (g), inclusive;
(i) The total amount of the pertinent
			 commission paid into the county treasury pursuant to NRS
			 NRS
			 361.530; and
(j) The result obtained by subtracting the
			 sum described in paragraph (i) from the sum described in paragraph
			 (h).
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.575 - Report by county school district of corresponding receipts and deductions; reconciliation of differences between reports

Current through June 11, 2024
1. On
			 or before August 10 of each fiscal year, a county school district shall provide
			 to the Department, the Department of Education and the tax receiver of the
			 county a report of all the receipts and deductions of the county school
			 district for the immediately preceding fiscal year which pertain to the amounts
			 included in the preliminary summary report filed pursuant to NAC 354.571. If
			 the total amounts reported by the county school district pursuant to this
			 subsection differ from the corresponding amounts included in the preliminary
			 summary report by more than 3 percent in any category, representatives of the
			 school district and the tax receiver must jointly determine the reasons for
			 that difference.
2. On or before
			 August 15 of each fiscal year, the tax receiver of each county shall:
(a) Make any adjustments necessary to
			 reconcile the amounts contained in the preliminary summary report filed
			 pursuant to NAC 354.571 for the immediately preceding fiscal year with the
			 amounts contained in the report filed by the county school district pursuant to
			 subsection 1;
(b) Include in the
			 preliminary summary report an explanation of the reasons for any differences of
			 greater than 3 percent determined pursuant to subsection 1; and
(c) Submit a copy of the preliminary summary
			 report, as revised pursuant to this subsection, to the Department, the
			 Department of Education and the county school district.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES › Section 354.577 - Final summary reports: Filing by tax receiver in each county; contents

Current through June 11, 2024
1. On or before September 10 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 final summary report
			 of the total amount of property tax receipts for the immediately preceding
			 fiscal year that were received by the county. The final summary report must
			 include the information described in NAC 354.573 and the total amount of any
			 property tax receipts for the immediately preceding fiscal year that were
			 received by the county during July and August of the current fiscal
			 year.
2. The amounts reported
			 pursuant to this section must not be duplicated in any preliminary summary
			 report filed pursuant to NAC 354.571 during any subsequent fiscal year, except
			 that the total amount of any property tax receipts for the immediately
			 preceding fiscal year that were received by the county during July and August
			 of the current fiscal year must be included in and accounted for in the
			 preliminary summary report filed during the next fiscal year.
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 OF EXPENDITURES FOR LOBBYING ACTIVITIES › Section 354.581 - Interpretation of certain statutory terms

Current through June 11, 2024
As used in NRS NRS
				NRS
				354.59803, the Committee interprets:
1. "Expends more than $6,000" to include only
			 those expenditures that are incurred by the local government in preparation for
			 or during the legislative session.
2. "Salary or wages paid to its officers and
			 employees" to include only that portion of the salary or wages paid to those
			 officers and employees for time actually spent on activities designed to
			 influence the passage or defeat of any legislation.
Added to NAC by Com. on
				Local Gov't Finance by R201-01, eff. 4-5-2002
NRS 354.107,
				  354.594,
				  354.59803
Nevada Administrative Code › Chapter 354 - Local Financial Administration › REPORTS OF EXPENDITURES FOR LOBBYING ACTIVITIES › Section 354.585 - Form of report

Current through June 11, 2024
A local government that is required to file a report with the
				Department pursuant to NRS NRS
				NRS
				354.59803 shall file the report on a form
				prescribed by the Department for that purpose.
Added to NAC by Com. on
				Local Gov't Finance by R201-01, eff. 4-5-2002
NRS 354.107,
				  354.594,
				  354.59803
Nevada Administrative Code › Chapter 354 - Local Financial Administration › COUNTIES: STATEMENT OF TOTAL AMOUNT OF BILLS ALLOWED › Section 354.595 - Posting and maintenance on website of statements of amount of bills allowed

Current through June 11, 2024
1. If a county maintains an official Internet
			 website, the county must place a link on the official Internet website to the
			 statement of the total amount of bills allowed by the county that is required
			 pursuant to NRS
			 NRS
			 354.210. Such a link must be on a web page
			 that is easily located within the official Internet website of the
			 county.
2. In addition to the
			 requirements set forth in NRS
			 NRS
			 354.210, a statement of the total amount of
			 bills allowed by the county that is maintained on the official Internet website
			 of the county:
(a) Must:
(1) Remain on the official Internet website
			 of the county until the county updates the statement after the end of the next
			 calendar quarter.
(2) Be updated
			 not later than 45 days after the end of every calendar quarter.
(3) Identify whether the accounting basis of
			 the statement is the cash or modified accrual basis.
(4) Report on a cash or modified accrual
			 basis the bills allowed by the county during the calendar quarter. The
			 statement of the total amount of bills allowed must:
(I) Except as otherwise provided in this
			 sub-subparagraph, be summarized by payee. Allowances related to the employment
			 of personnel may be reported as total salaries, wages or benefits, as
			 applicable, without reference to the amounts paid to or on behalf of any
			 individual officer or employee; and
(II) Set forth the total amount of bills
			 allowed and paid to each payee during the calendar quarter and the period from
			 the beginning of the current fiscal year through the end of the calendar
			 quarter.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › UNAPPROPRIATED ENDING FUND BALANCE › Section 354.650 - Explanation by local government; reduction of debt rate

Current through June 11, 2024
1. If the ending fund balance in the general
			 fund of a local government has been budgeted for less than 4 percent of the
			 actual expenditures from the general fund of the local government for the
			 previous fiscal year, the local government shall provide a written explanation
			 to the Department that includes the reason for the low ending fund balance and
			 the manner in which the local government plans to increase the fund
			 balance.
2. If that portion of an
			 ending fund balance in a debt service fund of a local government which is
			 attributable to revenue from property taxes exceeds the principal and interest
			 payable from that portion of the fund for the ensuing year, the local
			 government shall provide a written explanation to the Department that includes
			 the reason and any authority for the excess.
3. Except as otherwise provided in
			 subsections 5 and 6, if the Department finds that there is no authority for the
			 excess, the Department shall require the local government to reduce the debt
			 rate.
4. A local government may
			 propose to the Department a plan to reduce the debt rate over a period not to
			 exceed 3 years. The Department may consider the plan and require the local
			 government to reduce the debt rate in phases.
5. The Department shall exempt a local
			 government from the requirement to reduce the debt rate pursuant to subsection
			 3 if the local government demonstrates to the satisfaction of the Department
			 that:
(a) The debt rate is levied pursuant to
			 subsection 4 of NRS
			 NRS
			 350.020; or
(b) A reduction in the debt rate would
			 decrease the balance in the debt service fund to an amount less than the amount
			 required for the reserve account pursuant to subsection 5 of NRS
			 NRS
			 350.020 for any fiscal year during which a
			 bond issued pursuant to subsection 4 of NRS
			 NRS
			 350.020 is outstanding and would reduce the
			 debt rate below the rate approved for that bond.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › UNAPPROPRIATED ENDING FUND BALANCE › Section 354.660 - Ending balance not subject to negotiations

Current through June 11, 2024
1. Except as otherwise
			 provided in this section, for the purposes of chapter 288 of NRS, a budgeted ending
			 fund balance of not more than 16.67  percent of the total budgeted expenditures, less
			 capital outlay, for a general fund:
(a) Is not
			 subject to negotiations with an employee organization; and
(b) Must not be considered by a fact finder or
			 arbitrator in determining the financial ability of the local government to pay
			 compensation or monetary benefits.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.700 - Audit required after first year of operation

Current through June 11, 2024
Every newly created entity must file an independent audit
				report at the end of its first full fiscal year of operation; thereafter it may
				petition for an exemption under NAC 354.010 to 354.040,
				inclusive.
Tax Comm'n, Local Gov't
				Reg. No. 14 § 5, eff. 9-7-73
NRS 354.107,
				  354.594,
				  354.624
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.712 - Adoption by reference of Government Auditing Standards; "generally accepted auditing standards in the United States" interpreted

Current through June 11, 2024
1. For the purposes of NRS
			 NRS
			 354.624, the Committee interprets the phrase
			 "generally accepted auditing standards in the United States" to mean the
Government Auditing Standards
adopted by reference pursuant to
			 subsection 2. Each annual audit required pursuant to NRS
			 NRS
			 354.624 must be conducted, and any audit
			 report, report on internal accounting control or other report issued by the
			 auditor relating to that audit must be prepared in accordance with the
Government Auditing Standards
.
2. The Committee hereby adopts by reference
			 the
Government Auditing Standards
, July 2007 Revision, and any
			 subsequent revision to the
Standards
issued by the Comptroller
			 General of the United States that has been approved by the Committee for use in
			 this State. Each revision of the
Standards
shall be deemed
			 approved by the Committee unless the Committee files an objection to the
			 revision with the Office of the Secretary of State within 60 days after the
			 date of publication of the revision. The
Standards
may be
			 obtained from the Superintendent of Documents, United States Government
			 Printing Office, P. O. Box 979050, St. Louis, Missouri 63197-9000, for $12.50
			 or at no cost on the Internet at
http://www.gao.gov/govaud/ybk01.htm
.
Added to NAC by Com. on
				Local Gov't Finance by R211-08, eff. 12-17-2008
NRS 354.107,
				  354.594,
				  354.624
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.715 - Contents of audit report: Opinions required; fairness statement; reference to certain separate reports; statement of corrective action

Current through June 11, 2024
1. If the auditor has been engaged to examine
			 only the combined financial statements, the audit report must also present
			 combining, individual fund and account group financial statements for all funds
			 and account groups maintained by the local government. The auditor's report
			 must, in addition to expressing an opinion on the combined financial
			 statements, state whether the combining, individual fund and account group
			 financial statements, and supporting schedules are stated fairly in all
			 material respects in relation to the combined financial statements taken as a
			 whole.
2. A report on internal
			 accounting control may be included as a part of the audit report or filed
			 separately. If the report on internal accounting control is to be filed
			 separately, the audit report must include a reference that such a separate
			 report has been filed or will be filed as a public record pursuant to NRS
			 NRS
			 354.624.
3. The statement which NRS
			 NRS
			 354.624 requires concerning previously noted
			 deficiencies and recommendations must include, for each previously noted
			 violation of statute or regulation, a statement whether corrective action has
			 been taken to prevent any recurrence, and if so, what progress has been
			 achieved.
Added to NAC by Tax
				Comm'n, eff. 10-10-83; A by Com. on Local Gov't Finance by R211-08,
				12-17-2008
NRS 354.107,
				  354.594,
				  354.624,
				  360.090
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.717 - Contents of audit report: Statement of total number of referrals to regional facility for detention of children

Current through June 11, 2024
1. The report of
			 the annual audit required pursuant to NRS
			 NRS
			 354.624 of a county or an administrative
			 entity established pursuant to NRS
			 NRS 277.080 to
			 277.180,
			 inclusive, that operates a regional facility for children must include the
			 total number of children referred to the facility from each participating
			 county served by the facility in the year to which the audit applies.
2. As used in this section, "regional
			 facility for children" has the meaning ascribed to "regional facility for the
			 detention of children" in NRS
			 NRS
			 62A.280.
Added to NAC by Tax
				Comm'n by R004-00, eff. 3-2-2001
NRS
				  354.594,
				  354.624
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.719 - Contents of audit report: Discussion and analysis of financial condition; exemption from requirement to submit plan of corrective action; appeals

Current through June 11, 2024
1. Except as otherwise provided in this
			 section, in providing for an annual audit of all its financial statements as
			 required pursuant to
			 NRS
			 354.624, a local government shall include a
			 discussion and analysis of:
(a) The financial
			 activities and financial position of the local government, including, without
			 limitation, the reasons for any variations in the financial activities and
			 financial position of the local government from the financial assets and
			 financial position of the local government during the immediately preceding
			 fiscal year;
(b) The condition of
			 the capital assets of the local government; and
(c) Any currently known facts, decisions or
			 conditions that are expected to affect the financial condition of the local
			 government.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.721 - Proposed plan of correction

Current through June 11, 2024
1. Each proposed
			 plan of correction submitted pursuant to NRS
			 NRS
			 354.6245 must:
(a) Identify the statute or regulation
			 violated;
(b) Describe the
			 violation, including when it occurred, how it occurred and the frequency of its
			 occurrence;
(c) If the violation
			 was reported in the local government's last audit, describe that occurrence and
			 the corrective action taken in the preceding year;
(d) Identify the administrative and
			 procedural means of control used to prevent a recurrence of the violation;
			 and
(e) Describe planned changes in
			 the procedures for control and review to prevent future violations and identify
			 the public officers responsible for carrying out those changes.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.725 - Filing in duplicate; notification of Department

Current through June 11, 2024
1. The
			 audit report which
			 NRS
			 354.624 requires to be filed with the
			 Department must be provided in duplicate at the time of filing.
2. At the time of filing, the local
			 government shall inform the Department of the date on which the auditor
			 submitted his or her report to the local government.
Added to NAC by Tax
				Comm'n, eff. 10-10-83
NRS 354.107,
				  354.594,
				  354.624
Nevada Administrative Code › Chapter 354 - Local Financial Administration › AUDITS › Section 354.735 - Request for extension of time to file report

Current through June 11, 2024
1.
			 Except as otherwise provided in subsection 2, a local government which desires
			 an extension of time to file an audit report required by NRS
			 NRS
			 354.624 must, on or before November 30,
			 submit to the Department the following information in support of its
			 application:
(a) The name of the local
			 government;
(b) The name of the
			 auditor and firm, if any;
(c) The
			 date the report will be filed with the governing body;
(d) The date the report will be filed with
			 the Department;
(e) The reason the
			 application is being made, including an explanation of why the statutory date
			 for submission could not be met if due care and adequate planning were
			 exercised by the local government and the auditor;
(f) The name of the person making the
			 application; and
(g) The date of
			 the application.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › INVENTORY › Section 354.750 - Inventory of capital assets: Requirement; guidelines; identifying number

Current through June 11, 2024
1. The governing body of every local
			 government shall take an inventory at least once every 2 years of all its
			 equipment and other personal property which constitute capital assets. The
			 governing body may adopt by resolution guidelines for the conduct of such an
			 inventory. For the purposes of such an inventory, unless the governing body of
			 the local government establishes a different guideline concerning the threshold
			 for required capitalization by resolution:
(a)
			 An asset of the local government that has a value of $3,000 or more must be
			 capitalized;
(b) An asset of the
			 local government that has a value of less than $3,000 may be capitalized or
			 categorized as an expenditure; and
(c) The useful life of the equipment and
			 personal property of the local government is 1 year or more.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › GENERAL IMPROVEMENT DISTRICTS › Section 354.760 - Duties of board of county commissioners after creation of district

Current through June 11, 2024
After adopting an ordinance creating a general improvement
				district, the board of county commissioners, as ex officio board of trustees of
				the district, shall:
1. Transmit a
			 certified copy of the ordinance and the service plan required by chapter 308 of
			 NRS to the Department.
2. Comply
			 with the requirements of subsection 2 of NRS
			 NRS
			 318.080 in a manner consistent with the
			 provisions of this chapter and the Local Government Budget and Finance Act, NRS
			 NRS 354.470 to
			 354.626,
			 inclusive.
Tax Comm'n, Local Gov't
				Reg. part No. 19, eff. 11-15-77-A by Com. on Local Gov't Finance by R201-01,
				4-5-2002
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › GENERAL IMPROVEMENT DISTRICTS › Section 354.770 - Hearing regarding corrective action: Date; submission of certified copy of ordinance or resolution

Current through June 11, 2024
1. Whenever a board
			 of county commissioners is required to hold a public hearing pursuant to the
			 provisions of NRS
			 NRS
			 318.515, the hearing date must be set by that
			 board not later than 30 days from the date of receipt of notification by the
			 Department or the date of receipt of the petition.
2. A certified copy of any ordinance or
			 resolution adopted by a board of county commissioners following the hearing
			 required by the provisions of NRS
			 NRS
			 318.515, must be transmitted immediately
			 following its adoption by the clerk of the board of county commissioners to the
			 Department.
Tax Comm'n, Local Gov't
				Reg. part No. 19, eff. 11-15-77
NRS
				  360.090
Nevada Administrative Code › Chapter 354 - Local Financial Administration › SPECIAL DISTRICTS › Section 354.780 - Transfer of property, money, taxes and special assessments upon merger or consolidation of district

Current through June 11, 2024
1. Upon the merger
			 of any special district to which the Local Government Budget and Finance Act,
			 NRS
			 NRS 354.470 to
			 354.626,
			 inclusive, is applicable, all property and money remaining in the treasury of
			 that district must be surrendered and transferred to the governmental unit
			 which assumes its obligations.
2.
			 Upon the consolidation of any special district to which the Local Government
			 Budget and Finance Act is applicable, all property and money remaining in the
			 treasury of that district must be surrendered and transferred to the
			 consolidated governmental unit.
3.
			 Taxes, including delinquent taxes, and special assessments paid after the
			 merger or consolidation of special districts must be paid to the governmental
			 unit assuming the district's obligations in case of merger or to the
			 consolidation governmental unit in the case of consolidation.
Tax Comm'n, Local Gov't
				Reg. part No. 5, eff. 3-9-69; A 1-13-72; 11-15-77-A by Com. on Local Gov't
				Finance by R201-01, 4-5-2002
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › SPECIAL DISTRICTS › Section 354.790 - Transfer of property, money, taxes and special assessments upon dissolution of district

Current through June 11, 2024
1. Upon the
			 dissolution of any special district to which the Local Government Budget and
			 Finance Act, NRS
			 NRS 354.470 to
			 354.626,
			 inclusive, is applicable, all property and money remaining in the treasury of
			 that district must be surrendered and transferred to the county general
			 fund.
2. Taxes, including
			 delinquent taxes, and special assessments paid after dissolution of a special
			 district must be placed in the general fund of the county in which the property
			 was assessed.
3. If any area
			 comprising the district or portion thereof:
(a) Is annexed to a city or town within 6
			 months from the effective date of the dissolution ordinance, a pro rata share
			 of the property and money must be transferred to the municipality.
(b) Is not annexed to a city or town within 6
			 months from the effective date of the dissolution ordinance, the county
			 commissioners shall pay to the owners of property located within the former
			 district pro rata shares of the money remaining in the district treasury, and
			 an amount of money equal to the value of any property which is not used for the
			 benefit of the area formerly comprising the district. The county commissioners
			 may, before paying such money, apply a proportionate amount of the payment to
			 any special assessments which are due.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Enterprise Fund for Building Permit Fees › Section 354.805 - Definitions

Current through June 11, 2024
As used in NAC 354.805 to 354.855, inclusive, unless the
				  context otherwise requires, the words and terms defined in NAC 354.815, 354.825
				  and 354.835 have the meanings ascribed to them in those sections.
Added to NAC by Com.
				  on Local Gov't Finance by R043-01, eff. 11-1-2001
NRS 354.107,
					 354.594,
					 354.59891
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Enterprise Fund for Building Permit Fees › Section 354.815 - "Cost center" defined

Current through June 11, 2024
"Cost center" means an account used by a local government to
				  track specific assets, liabilities, capital, expenses or income of the local
				  government.
Added to NAC by Com.
				  on Local Gov't Finance by R043-01, eff. 11-1-2001
NRS 354.107,
					 354.594,
					 354.59891
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Enterprise Fund for Building Permit Fees › Section 354.825 - "Direct cost" defined

Current through June 11, 2024
"Direct cost" means a cost that is readily identifiable with
				  a specific cost center.
Added to NAC by Com.
				  on Local Gov't Finance by R043-01, eff. 11-1-2001
NRS 354.107,
					 354.594,
					 354.59891
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Enterprise Fund for Building Permit Fees › Section 354.835 - "Indirect cost" defined

Current through June 11, 2024
"Indirect cost" means a cost that is not readily identifiable
				  with a specific cost center, including, without limitation, indirect labor
				  expenses and general expenses for the maintenance of an office and support
				  services.
Added to NAC by Com.
				  on Local Gov't Finance by R043-01, eff. 11-1-2001
NRS 354.107,
					 354.594,
					 354.59891
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Enterprise Fund for Building Permit Fees › Section 354.845 - Application for exemption from limitation on increase of building permit basis

Current through June 11, 2024
The Nevada Tax Commission will exempt a local government from
				  the limitation on the increase of its building permit basis as provided
				  pursuant to the provisions of NRS NRS
				  NRS
				  354.59891 if the local government files with
				  the Department:
1. A resolution
				approved by the governing board of the local government which:
(a) Authorizes the creation of an enterprise
				fund exclusively for fees for building permits; and
(b) Restricts the use of the money in the
				enterprise fund as provided by the provisions of subsection 4 of NRS NRS
				NRS
				354.59891.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Enterprise Fund for Building Permit Fees › Section 354.855 - Permissible expenditures; collection of fees

Current through June 11, 2024
1. In
				accordance with paragraph (e) of subsection 4 of NRS NRS
				NRS
				354.59891 and except as otherwise limited by
				NAC 354.865 to 354.867, inclusive, the following direct and indirect costs of a
				program for the issuance of building permits are permissible expenditures from
				the enterprise fund created exclusively for building permit fees:
(a) Issuance of building permits;
(b) Review of the plans for development of
				the site, including, without limitation, grading of the property;
(c) Review of the plans for conformance with
				zoning ordinances and regulations;
(d) Review of the plans for and inspection
				of:
(1) A building or structure, including,
				without limitation, the mechanical, electrical and plumbing systems and the
				structural components of the building or structure;
(2) A permanent ride or structure that
				carries passengers over a fixed or restricted route primarily for the amusement
				of passengers;
(3) A system
				designed primarily for the transportation of passengers over a restricted
				course, including, without limitation, a monorail;
(4) The installation of manufactured homes
				and manufactured buildings; and
(5)
				Outdoor advertising signs, displays and devices;
(e) Administration of and support activities
				for the program; and
(f) Inspection
				of a building or structure after a disaster.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.865 - Definitions

Current through June 11, 2024
As used in NAC 354.865 to 354.867, inclusive, unless the
				  context otherwise requires, the words and terms defined in NAC 354.8652 to
				  354.8664, inclusive, have the meanings ascribed to them in those
				  sections.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8652 - "Applicable credits" defined

Current through June 11, 2024
"Applicable credits" means those receipts or other credits
				  which apply to offset or reduce any items of expense that are allocable to an
				  enterprise fund, such as, without limitation, the return of a product.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8654 - "Central service cost allocation plan" defined

Current through June 11, 2024
"Central service cost allocation plan" means the
				  documentation of a local government that identifies, accumulates, allocates or
				  develops billing rates for the allocation of the cost of services and property
				  provided by the local government on a centralized basis to its departments,
				  agencies and enterprise funds.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8656 - "Cost" defined

Current through June 11, 2024
"Cost" means the amount of cost as determined on a cash
				  basis, an accrual basis or any other basis in accordance with generally
				  accepted accounting principles.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8658 - "Direct cost" defined

Current through June 11, 2024
"Direct cost" means a cost incurred by a department, an
				  agency or an enterprise fund of a local government for services or property
				  specifically associated with and used by that department, agency or enterprise
				  fund, such as the rental charged to a specific department, agency or enterprise
				  fund for its particular use of a building.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.866 - "Indirect costs" defined

Current through June 11, 2024
"Indirect costs" means costs incurred for a common or joint
				  purpose that benefits more than one cost objective, such as, without
				  limitation, general overhead costs that are not directly linked to a specific
				  program.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8662 - "Payments in lieu of taxes" defined

Current through June 11, 2024
"Payments in lieu of taxes" means payments that:
1. Are made to a local government to help
				offset losses in property taxes;
2.
				Can be independently determined and verified; and
3. Relate to specific property
				taxes.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8664 - "Reasonable cost" defined

Current through June 11, 2024
"Reasonable cost" means a cost which, in its nature and
				  amount, does not exceed the cost that would be incurred by a prudent person
				  under the circumstances prevailing at the time the decision was made to incur
				  the cost.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8666 - Applicability

Current through June 11, 2024
NAC 354.8668 and 354.867 do not apply to a local
				  government:
1. That does not have any
				enterprise funds; or
2. To which
				subsection 1 of NRS NRS
				NRS 354.613 does not
				apply.
Added to NAC by Com.
				  on Local Gov't Finance by R007-12, eff.
				  12-20-2012
NRS 354.107,
					 354.594,
					 354.613
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.8668 - Central service cost allocation plan: Requirements

Current through June 11, 2024
Except as otherwise limited by the provisions of this section
				  and NAC 354.867, the central service cost allocation plan of a local
				  government:
1. May include costs for
				services and property that are payable from the general fund or any internal
				service funds or other funds of the local government.
2. Must be limited to indirect costs for
				services and property provided by the local government on a centralized basis,
				which may include, without limitation, general administrative costs, planning
				costs, budgeting costs, payroll costs, legal costs, legislative costs, and
				costs for general ledger accounting, internal audits, the administration of
				accounts payable, human resources, general services, emergency services, public
				relations, public works, property management, building and grounds maintenance,
				procurement and contracts, grants management, risk management, a motor pool,
				road maintenance, water and sewer service, telecommunications, automatic data
				processing services, printing, maintaining a library, records maintenance,
				storage and warehousing, and animal control.
3. Must not include any transfers of
				franchise fees, payments in lieu of taxes made for the use of any
				rights-of-way, payments for debt service or any direct costs which are billable
				directly to a specific department, agency or enterprise fund of the local
				government.
4. Must be based upon
				either audited historical data or budget data. The determination of which data
				to use must anticipate any expected program changes for the coming year that
				would not be reflected in historical data.
5. Must allocate costs in a manner that:
(a) Provides for an equitable distribution of
				general, overhead, administrative and similar costs of the local government;
				and
(b) Allocates to an enterprise
				fund only costs for services and property that are assignable or chargeable to
				the cost objective of the enterprise fund.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › BUDGETS OF LOCAL GOVERNMENTS › Allocation of Costs to Enterprise Fund › Section 354.867 - Costs which may be allocated to enterprise fund

Current through June 11, 2024
1. The
				costs which may be allocated to an enterprise fund of a local government
				pursuant to paragraph (c) of subsection 1 of NRS NRS
				NRS 354.613 must be
				reasonable costs and include only the amounts remaining after the deduction of
				any applicable credits. The costs must also be:
(a) Necessary and reasonable for the proper
				and efficient administration and performance of the enterprise fund;
(b) Consistent with policies, regulations and
				procedures that apply uniformly to the enterprise fund and other activities of
				the local government;
(c)
				Determined in accordance with generally accepted accounting principles;
				and
(d) Documented adequately for
				independent verification.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Determination of Severe Financial Emergency › Section 354.875 - Identification of certain conditions: Interpretation of certain statutory terms

Current through June 11, 2024
As used in NRS NRS
				  NRS
				  354.685, the Committee interprets:
1. The term "decline" to mean a decline of 20
				percent or more in the balance of the general fund of the local
				government.
2. "Past 2 years" to
				mean the past 2 fiscal years.
Added to NAC by Com.
				  on Local Gov't Finance by R201-01, eff. 4-5-2002
NRS 354.107,
					 354.685
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.880 - Definitions

Current through June 11, 2024
As used in NAC 354.880 to 354.942, inclusive, the words and
				  terms defined in NAC 354.882 to 354.892, inclusive, have the meanings ascribed
				  to them in those sections.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.882 - "Day" defined

Current through June 11, 2024
"Day" means a calendar day.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.884 - "Director" defined

Current through June 11, 2024
"Director" means the Executive Director of the
				  Department.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.886 - "Hearing officer" defined

Current through June 11, 2024
"Hearing officer" means any person the Committee may
				  designate to hear a matter on behalf of the Committee.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.888 - "Intervener" defined

Current through June 11, 2024
"Intervener" means a person or local government, other than
				  an original party to a proceeding, who has secured an order from the Committee,
				  Director or hearing officer granting leave to intervene in the
				  proceeding.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.890 - "Party" defined

Current through June 11, 2024
"Party" means a person or local government entitled or
				  required to appear in a proceeding before the Committee. The term includes an
				  intervener.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.892 - "Staff" defined

Current through June 11, 2024
"Staff" means the staff of the Department. The term includes
				  the Attorney General and his or her duly appointed deputies when acting as
				  legal advisers to the Committee pursuant to NRS NRS
				  NRS
				  228.110.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.894 - Scope and construction of provisions; deviation from provisions

Current through June 11, 2024
1. The provisions of NAC 354.880 to 354.942,
				inclusive:
(a) Govern the practice and
				procedure for proceedings before the Committee to carry out the provisions of
				NRS NRS
				NRS 354.655 to
				354.725,
				inclusive.
(b) Must be liberally
				construed to secure the just, speedy and economical determination of all issues
				presented to the Committee to carry out the provisions of NRS NRS
				NRS 354.655 to
				354.725,
				inclusive.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.896 - Hearings conducted by Committee or hearing officer; applicability of provisions

Current through June 11, 2024
1. The Committee
				may hold a hearing on any issue presented to the Committee to carry out the
				provisions of NRS NRS
				NRS 354.655 to
				354.725,
				inclusive, or assign a hearing officer to hear the matter on behalf of the
				Committee and propose a decision for its consideration. Except as otherwise
				provided in subsection 2, the provisions of NAC 354.898 to 354.938, inclusive,
				apply to all such proceedings.
2.
				If the Committee:
(a) Does not assign a
				hearing officer to hear a matter and propose a decision, the provisions of NAC
				354.928 to 354.934, inclusive, do not apply to the proceedings.
(b) Assigns a hearing officer to hear a
				matter and propose a decision, the provisions of NAC 354.936 and 354.938 do not
				apply to the proceedings.
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.898 - Pleadings; communications

Current through June 11, 2024
1. All pleadings,
				including, without limitation, any complaints, petitions, answers, briefs,
				motions, affidavits and applications, must be addressed to the Department and
				not to individual members of the Committee or staff. All pleadings shall be
				deemed to be officially received by the Department when a true copy of the
				paper or document, properly addressed and stamped, is deposited in the United
				States mail.
2. Informal
				communications may be made with individual members of the staff, and these
				communications and documents shall be deemed to be officially received by the
				Department when they are properly addressed and stamped and deposited in the
				United States mail.
3. Informal
				communications from the Department or Committee must be signed by the
				responsible staff member or the Chair of the Committee.
4. Each communication must be limited to one
				subject and contain the name and address of the person originating the
				communication.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.900 - Transcripts

Current through June 11, 2024
1. If a party desires a transcript of any
				hearing held by the Committee or a hearing officer, the party must furnish the
				reporter, pay for the transcript and deliver a copy of the transcript to the
				Director within 20 days after filing an appeal or petition for reconsideration
				of the matter.
2. If a party
				prepares a transcript from a tape recording provided by the Department and
				desires to use the transcript in any subsequent hearing or appeal of the
				matter, the party must deliver a copy of the transcript to the Department
				within the time required by subsection 1.
Added to NAC by Com.
				  on Local Gov't Finance by R042-09, eff. 6-30-2010
NRS 354.107
Nevada Administrative Code › Chapter 354 - Local Financial Administration › DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY › Proceedings Before the Committee on Local Government Finance › Section 354.902 - Interveners

Current through June 11, 2024
1. A person or local government, other than
				an original party to a proceeding, who is directly and substantially affected
				by the proceeding and wishes to participate in the proceeding must secure an
				order from the Committee, Director or hearing officer granting leave to
				intervene before being allowed to participate. The granting of leave to
				intervene in any proceeding is not a finding or determination of the Committee,
				Director or hearing officer that the party will or may be a party aggrieved by
				any ruling or decision of the Committee or the hearing officer for the purposes
				of any review or appeal.
2. A
				petition for leave to intervene must:
(a) Be
				in writing;
(b) Clearly identify
				the proceeding in which intervention is sought;
(c) Set forth the name and address of the
				petitioner;
(d) Contain a clear and
				concise statement of the direct and substantial interest of the petitioner in
				the proceeding, stating the manner in which the petitioner will be affected by
				the proceeding and the matters relied upon by the petitioner as a basis for the
				request to intervene; and
(e) If
				the petitioner is seeking affirmative relief, contain a clear and concise
				statement of the relief sought and the basis for that relief, together with a
				statement as to the nature and quantity of evidence the petitioner will present
				if the petition is granted.