Nevada Administrative Code

NAC 354.062 “Affected entity” defined. (NRS 353.203, 354.5943) “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…

NAC 354.064 “Function” defined. (NRS 353.203, 354.5943) “Function” has the meaning ascribed to it in NRS 354.529 and includes, without limitation, any administrative activities and responsibilities associated with a function, including, without limitation, those relating to budge…

NAC 354.066 “Interested person” defined. (NRS 353.203, 354.5943) “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 f…

NAC 354.068 “Intergovernmental agreement” defined. (NRS 353.203, 354.5943) “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…

NAC 354.070 “Lead entity” defined. (NRS 353.203, 354.5943) “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)

NAC 354.072 “State agency” defined. (NRS 353.203, 354.5943) “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 o…

NAC 354.074 “Transfer plan” defined. (NRS 353.203, 354.5943) “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 …

NAC 354.076 Applicability. (NRS 353.203, 354.5943) 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 fro…

NAC 354.078 Notice of intent to transfer function; preparation and approval of transfer plan or intergovernmental agreement. (NRS 353.203, 354.5943) Before transferring a function from a state agency to a local government, from a local government to a state agency or from a local…

NAC 354.080 Lead entity: Responsibilities; designation by affected entities; requests for information. (NRS 353.203, 354.5943) 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 ent…

NAC 354.082 Action on tentative draft of transfer plan; proposed transfer plan. (NRS 353.203, 354.5943) 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 dr…

NAC 354.084 Transfer plans and intergovernmental agreements: Contents. (NRS 353.203, 354.5943) 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…

NAC 354.086 Transfer plans and intergovernmental agreements: Limitations; scope. (NRS 353.203, 354.5943) 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 pe…

NAC 354.088 Transfer plans and intergovernmental agreements: Workshops and public hearings. (NRS 353.203, 354.5943) 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 prov…

NAC 354.090 Transfer plans and intergovernmental agreements: Expiration of approval; disapproval. (NRS 353.203, 354.5943) 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 un…

NAC 354.095 Definitions. (NRS 386.353) 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 Go…

NAC 354.0952 “Affected district” defined. (NRS 386.353) “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. 12-20-2…

NAC 354.0954 “Function” defined. (NRS 386.353) “Function” has the meaning ascribed to it in NRS 354.529 and includes, without limitation, any administrative activities and responsibilities associated with a function, including, without limitation, those relating to budgeting, con…

NAC 354.0956 “Interdistrict service agreement” defined. (NRS 386.353) “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 354.0958 “Interdistrict service plan” defined. (NRS 386.353) “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)

NAC 354.096 “Interested person” defined. (NRS 386.353) “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 se…

NAC 354.0962 “Lead district” defined. (NRS 386.353) “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)

NAC 354.0964 Lead district: Designation; duties; requests for information. (NRS 386.353) 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 t…

NAC 354.0966 Action on tentative draft of interdistrict service plan; proposed interdistrict service plan. (NRS 386.353) 1. Upon completing a tentative draft of an interdistrict service plan, a lead district shall provide to each affected district and interested person identified…

NAC 354.0968 Interdistrict service plans: Contents. (NRS 386.353) 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 a…

NAC 354.097 Interdistrict service plans and interdistrict service agreements: Limitations; scope. (NRS 386.353) 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 i…

NAC 354.0972 Interdistrict service plans and interdistrict service agreements: Workshops and public hearings. (NRS 386.353) Before approving an interdistrict service plan or interdistrict service agreement, the affected districts: 1. May jointly hold one or more workshops in each…

NAC 354.0974 Interdistrict service plans and interdistrict service agreements: Expiration of approval. (NRS 386.353) 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: …

NAC 354.100 Budget forms. (NRS 354.107, 354.594, 354.596, 354.598, 354.600) 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. …

NAC 354.140 Tentative budget: Submission of letter of certification. (NRS 354.107, 354.594, 354.596) 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 th…

NAC 354.150 Adoption of tentative budget as filed: Submission of additional documents. (NRS 354.107, 354.594, 354.598) 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…

NAC 354.155 Submission of notice of information. (NRS 354.107, 354.594) 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 t…

NAC 354.160 Substantial change in budget: Submission of affected fund schedules. (NRS 354.107, 354.594) 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 D…

NAC 354.185 Application to exceed allowable increase in revenue from fees for business licenses or allowable increase in building permit basis. (NRS 354.107, 354.594, 354.5989, 354.59891) If a local government submits an application to the Nevada Tax Commission to increase the re…

NAC 354.211 Submission to Department of resolution levying common rate for common services in unincorporated towns. (NRS 354.107, 354.594) 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 …

NAC 354.221 Submission of amended final budget which changes combined rate. (NRS 354.107, 354.594, 354.598) In addition to the requirements set forth in subsection 6 of NRS 354.598, a local government shall submit an amended final budget to: 1. The county auditor within 15 days a…

NAC 354.241 Contents and filing of resolution adopted to create certain funds. (NRS 354.612, 360.090) 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 354.624, must be filed with the Department immediate…

NAC 354.270 Letter of credit issued to local government. (NRS 360.090) 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 accoun…

NAC 354.280 Advance of taxes apportioned to local government. (NRS 360.090) 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 …

NAC 354.290 Temporary interfund loans: Conditions; interest. (NRS 354.107, 354.6118) 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 354.6118; (b) An…

NAC 354.350 Transfer of certain unclaimed money. (NRS 354.107, 354.150) 1. Entities that have unclaimed money held for a period of 1 year in accordance with NRS 120A.500 may transfer the money from the debt service fund to any other fund, including, if not prohibited by statute, …

NAC 354.360 Transfer of budget appropriations between accounts; transfer of money from certain funds. (NRS 354.107, 354.594, 354.598005, 354.6115) 1. All the procedures authorized by NRS 354.598005 for the transfer of budget appropriations between accounts must be completed befor…

NAC 354.400 Purpose. (NRS 354.107, 354.594, 354.598005) 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…

NAC 354.410 Available resources. (NRS 354.107, 354.594, 354.598005) 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…

NAC 354.420 Revised revenue schedule. (NRS 354.107, 354.594, 354.598005) 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. par…

NAC 354.430 Notice of hearing. (NRS 354.107, 354.594, 354.598005) The published notice required by 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 N…

NAC 354.440 Vote by proxy. (NRS 354.107, 354.594, 354.598005) 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 re…