Title 31

NRS 354.170 Order of district judge or district court drawing money from county treasury. Except as otherwise provided in NRS 6.160 or 50.225, in every case in which the district court or district judge is authorized by law to order any money to be paid out of the county treasury…

NRS 354.180 Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace. 1. The board of county commissioners is authorized to examine, audit and allow to the sheriff or a constable the actual fare paid by such officer in the conveyance…

NRS 354.190 Payment of county debts after original allowance: Limitation; exceptions. 1. The owner of an indebtedness of a county must demand payment of the indebtedness from the county not later than 1 year after the date of the original allowance. 2. If the payment of an indebt…

NRS 354.200 Payment of warrants in order of issuance. 1. All warrants or certificates of indebtedness issued by a county auditor shall be paid in the order in which they are issued. 2. Whenever any county warrant or certificate of indebtedness shall not be presented for payment w…

NRS 354.210 Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed. 1. Except as provided in subsection 3, the board of county commissioners shall cause a statement of the total amount of bills allowed by it t…

NRS 354.220 Applicability. NRS 354.220 to 354.250, inclusive, apply in making applications for refund of money which has been paid into the county treasuries in cases where: 1. Through mistake or inadvertence, a county and school district tax for any 1 tax year has, by reason of …

NRS 354.230 Limitation of time for claim. The claim for a refund of money must be presented to the board of county commissioners, or the county treasurer in those cases in which the county treasurer is authorized to make a refund, within 3 years after the time the claim was incur…

NRS 354.240 Determination by board of county commissioners; refunds by county treasurer; delegation of authority by board of county commissioners to approve certain claims; monthly list of refunds made by county treasurer. 1. If a board of county commissioners determines by compe…

NRS 354.250 Action against county authorized if claimant aggrieved by action of board of county commissioners. If any person shall feel aggrieved by the action taken by any board of county commissioners on any such claim, an action may be prosecuted thereon for and on behalf of a…

NRS 354.255 Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts. 1. The board of county commissioners of each county shall establish uniform procedures for the collection of accounts receivable owed to the county and the removal of…

NRS 354.256 Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county. 1. If at any time, in the opinion of the centralized collection system or the district attorney, it become…

NRS 354.257 Authority for removal of information concerning uncollectible accounts from records of county. Except as otherwise provided by specific statute, the board of county commissioners may remove from the records of the county the amount of an account receivable and the nam…

NRS 354.270 Issuance of receipts; apportionment of revenue. 1. If a county treasurer does not use an automated accounting system, the county treasurer shall issue a receipt in triplicate for all money received by him or her. The original must be delivered to the payee, the duplic…

NRS 354.280 Contents of monthly statement of county treasurer. The county treasurer shall: 1. Keep a complete record of the source and amount of all receipts, apportionments to, payments from, and balances in all funds; and 2. Submit to the board of county commissioners each mont…

NRS 354.290 County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements. 1. The county auditor of each county shall: (a) Audit all apportionments made by the county treasurer. (b) Keep a complete record of all such apportionments to a…

NRS 354.310 Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties. NRS 354.270, 354.280 and 354.290 shall be considered mandatory, and any county treasurer or county auditor failing to comply with the provisions thereof is guilty of malfeasance, misfeasance or nonfe…

NRS 354.470 Short title. NRS 354.470 to 354.626, inclusive, may be cited as the Local Government Budget and Finance Act. (Added to NRS by 1965, 725; A 1971, 1012, 1340; 1973, 1080; 1977, 509; 1983, 1618; 1987, 1031; 1995, 2553; 1997, 3294; 1999, 833; 2001, 1421, 1795; 2003, 78; 2…

NRS 354.472 Purposes of Local Government Budget and Finance Act. 1. The purposes of NRS 354.470 to 354.626, inclusive, are: (a) To establish standard methods and procedures for the preparation, presentation, adoption and administration of budgets of all local governments. (b) To …

NRS 354.474 Applicability to local governments; “local government” defined. 1. Except as otherwise provided in subsections 2 and 3, the provisions of NRS 354.470 to 354.626, inclusive, apply to all local governments. For the purpose of NRS 354.470 to 354.626, inclusive: (a) “Loca…

NRS 354.475 Exemption of certain special districts from certain requirements of Local Government Budget and Finance Act; conditional exemption from requirement of providing annual audit; request for audit of exempt special district by board of county commissioners; regulations. 1…

NRS 354.476 Definitions. As used in NRS 354.470 to 354.626, inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.479 to 354.578, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1965, 726; A 1971, 1013, 1341; 19…

NRS 354.479 “Accrual basis” defined. “Accrual basis” means the basis of accounting under which expenditures or expenses are recorded as soon as they result in liabilities for benefits received and revenues are recorded when earned, despite the possibility that the receipt of the …

NRS 354.4815 “Administrative entity” defined. “Administrative entity” means an entity created pursuant to an interlocal agreement or interlocal contract between two or more counties to operate a regional facility. (Added to NRS by 2001, 536)

NRS 354.4817 “Anticipated revenue” defined. “Anticipated revenue” means the amount of revenue anticipated to be collected or accrued during a given period. (Added to NRS by 1965, 728; A 1981, 1762; 2001, 1797)

NRS 354.482 “Appropriation” defined. “Appropriation” means an authorization by a governing body to make expenditures and to incur obligations for specified purposes. (Added to NRS by 1965, 726)

NRS 354.484 “Assets” defined. “Assets” means property which: 1. Is owned by a governmental unit; and 2. Has a monetary value. (Added to NRS by 1965, 726; A 1981, 1760)

NRS 354.486 “Audit” defined. “Audit” means the examination and analysis of financial statements, accounting procedures and other evidence made in conformity with generally accepted auditing standards in the United States for one or more of the following purposes: 1. Determining t…

NRS 354.492 “Budget” defined. “Budget” means a plan of financial operation embodying an estimate of proposed expenditures and expenses for a given period and the proposed means of financing them. (Added to NRS by 1965, 727; A 1981, 1760)

NRS 354.493 “Budget augmentation” defined. “Budget augmentation” is a procedure for increasing appropriations of a fund with the express intent of employing previously unbudgeted resources of the fund for carrying out the increased appropriations. (Added to NRS by 1971, 1012; A 1…

NRS 354.496 “Budget year” defined. “Budget year” means the fiscal year for which a budget is being prepared. (Added to NRS by 1965, 727)

NRS 354.499 “Capital assets” defined. “Capital assets” means assets of a long-term character which are intended to continue to be held or used such as land, buildings, machinery, furniture and other equipment. (Added to NRS by 1965, 728; A 2001, 1797)

NRS 354.4995 “Capital projects fund” defined. “Capital projects fund” means a fund created to account for resources used for the acquisition or construction of designated capital assets by a governmental unit except those financed by proprietary or trust funds. (Added to NRS by 1…

NRS 354.506 “Contingency account” defined. “Contingency account” means an account showing money that has been appropriated to provide for unforeseen expenditures or anticipated expenditures of an uncertain amount. (Added to NRS by 1965, 727; A 1981, 1761; 2001, 1797)

NRS 354.510 “Debt service fund” defined. “Debt service fund” means a fund to account for the accumulation of resources for and the payment of principal or interest on any general long-term debt or medium-term obligation. (Added to NRS by 1965, 727; A 1981, 1761; 2001, 1797)

NRS 354.516 “Encumbrances” defined. “Encumbrances” means commitments related to unperformed contracts for goods or services, the accounting for which is used to ensure effective budgetary control and accountability and to promote effective cash planning and control. For reporting…

NRS 354.517 “Enterprise fund” defined. “Enterprise fund” means a fund established to account for operations: 1. Which are financed and conducted in a manner similar to the operations of private business enterprises, where the intent of the governing body is to have the expenses (…

NRS 354.520 “Expenditure” defined. 1. “Expenditure” means: (a) If the accounting records are kept on the modified accrual basis, the cost of goods delivered or services rendered, whether paid or unpaid. Expenditures are recognized in the accounting period in which the fund liabil…

NRS 354.523 “Expense” defined. “Expense” means any charge incurred, under the accrual basis, whether paid or unpaid, for operation, maintenance or interest or any other charge which is presumed to provide benefit in the current fiscal period. (Added to NRS by 1981, 1756; A 2001, …

NRS 354.5237 “Fiduciary fund” defined. “Fiduciary fund” means a fund used to report assets held in a trustee or agency capacity for others and therefore cannot be used to support the programs of the local government. (Added to NRS by 2001, 1793)

NRS 354.524 “Final budget” defined. “Final budget” means the budget which has been adopted by a local governing body or adopted by default as defined by NRS 354.470 to 354.626, inclusive, and which has been determined by the Department of Taxation to be in compliance with applica…

NRS 354.526 “Fiscal year” defined. “Fiscal year” means the 12-month period beginning on the first day of July and ending on the last day of June. (Added to NRS by 1965, 728)

NRS 354.529 “Function” defined. “Function” means a group of related activities aimed at accomplishing a major service or regulatory program for which a governmental unit is responsible, including, without limitation, general government, public safety, public works, health, welfar…

NRS 354.530 “Fund” defined. “Fund” means a fiscal and accounting entity having a self-balancing set of accounts, recording cash and other financial resources together with all related liabilities and residual equities or balances, or changes therein, which are segregated for the …

NRS 354.533 “Fund balance” defined. “Fund balance” means the excess of assets over liabilities in a governmental fund. (Added to NRS by 1981, 1757; A 2001, 1797)

NRS 354.534 “General fund” defined. “General fund” means the fund used to account for all financial resources except those required to be accounted for in another fund. (Added to NRS by 1965, 728; A 1981, 1762)

NRS 354.535 “General long-term debt” defined. “General long-term debt” means debt which is legally payable from general revenues and is backed by the full faith and credit of a governmental unit. The term includes obligations issued by a local government pursuant to chapter 350 o…