10 chapters · 577 sections in this title.
NRS 354.536 “Governing body” defined.
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NRS 354.536 “Governing body” defined. “Governing body” means the board, council, commission or other body in which the general legislative and fiscal powers of the local government are vested. (Added to NRS by 1965, 728; A 2017, 1961; 2023, 478)
NRS 354.543 “Internal service fund” defined.
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NRS 354.543 “Internal service fund” defined. “Internal service fund” means a fund used to account for the financing of goods or services furnished by a designated department or agency to governmental units within its own organization or to other departments or agencies on the bas…
NRS 354.548 “Liabilities” defined.
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NRS 354.548 “Liabilities” defined. “Liabilities” means, for the purpose of financial reporting, debts or other legal obligations arising out of transactions in the past which must be liquidated or refunded at some future date. (Added to NRS by 1965, 729; A 1981, 1763)
NRS 354.550 “Modified accrual basis” defined.
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NRS 354.550 “Modified accrual basis” defined. “Modified accrual basis” means the basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when they become measura…