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Nevada Revised Statutes
Local Financial Administration
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Section
354.105
Creation; appointment of members; terms; vacancies; Chair and Vice Chair; meetings; quorum; allowances and expenses; administrative support.
Section
354.107
Regulations.
Section
354.140
Distribution of federal money from forest reserves; reimbursement for cost of audit.
Section
354.150
Transfer of balance of dormant fund.
Section
354.170
Order of district judge or district court drawing money from county treasury.
Section
354.180
Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace.
Section
354.190
Payment of county debts after original allowance: Limitation; exceptions.
Section
354.200
Payment of warrants in order of issuance.
Section
354.210
Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed.
Section
354.220
Applicability.
Section
354.230
Limitation of time for claim.
Section
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.
Section
354.250
Action against county authorized if claimant aggrieved by action of board of county commissioners.
Section
354.255
Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts.
Section
354.256
Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county.
Section
354.257
Authority for removal of information concerning uncollectible accounts from records of county.
Section
354.270
Issuance of receipts; apportionment of revenue.
Section
354.280
Contents of monthly statement of county treasurer.
Section
354.290
County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements.
Section
354.310
Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties.
Section
354.470
Short title.
Section
354.472
Purposes of Local Government Budget and Finance Act.
Section
354.474
Applicability to local governments; "local government" defined.
Section
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.
Section
354.476
Definitions.
Section
354.479
"Accrual basis" defined.
Section
354.482
"Appropriation" defined.
Section
354.484
"Assets" defined.
Section
354.486
"Audit" defined.
Section
354.492
"Budget" defined.
Section
354.493
"Budget augmentation" defined.
Section
354.496
"Budget year" defined.
Section
354.499
"Capital assets" defined.
Section
354.506
"Contingency account" defined.
Section
354.510
"Debt service fund" defined.
Section
354.516
"Encumbrances" defined.
Section
354.517
"Enterprise fund" defined.
Section
354.520
"Expenditure" defined.
Section
354.523
"Expense" defined.
Section
354.524
"Final budget" defined.
Section
354.526
"Fiscal year" defined.
Section
354.529
"Function" defined.
Section
354.530
"Fund" defined.
Section
354.533
"Fund balance" defined.
Section
354.534
"General fund" defined.
Section
354.535
"General long-term debt" defined.
Section
354.536
"Governing body" defined.
Section
354.543
"Internal service fund" defined.
Section
354.548
"Liabilities" defined.
Section
354.550
"Modified accrual basis" defined.
Section
354.553
"Proprietary fund" defined.
Section
354.557
"Regional facility" defined.
Section
354.560
"Reserve" defined.
Section
354.562
"Revenue" defined.
Section
354.570
"Special revenue fund" defined.
Section
354.571
"Supplemental city-county relief tax" defined.
Section
354.574
"Tax rate" defined.
Section
354.578
"Tentative budget" defined.
Section
354.590
Actions of governing body by resolution or ordinance.
Section
354.592
Publication of notice: Requirements; cost.
Section
354.594
Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms.
Section
354.596
Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance.
Section
354.597
Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent.
Section
354.598
Final budget: Adoption; budget by default; certification; appropriations; limitations; changes.
Section
354.599
Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding.
Section
354.600
Contents of budget.
Section
354.601
Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited.
Section
354.603
Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library.
Section
354.604
Funds maintained by local governments.
Section
354.608
Contingency account: Establishment; limit on appropriations; expenditures.
Section
354.609
Petty cash, imprest or revolving account.
Section
354.612
Establishment of one or more funds by resolution required; contents of resolution; accounting requirements; copy of resolution to be provided to Department of Taxation; proprietary funds; enterprise funds.
Section
354.613
Enterprise funds: Loan or transfer of money in or associated with fund; increase in amount of fee imposed for purpose of fund; compliance reports; remedy for violation; regulations; applicability; plan to eliminate certain transfers from fund.
Section
354.616
Adjustment of expenses and revenues.
Section
354.620
Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund.
Section
354.624
Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor.
Section
354.625
Records relating to property and equipment; control of inventory.
Section
354.626
Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions.
Section
354.655
Definitions.
Section
354.657
Purpose; liberal construction.
Section
354.665
Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments.
Section
354.671
Delinquent payments to Public Employees’ Benefits Program: Notification; explanation to Committee on Local Government Finance; withholding of payments.
Section
354.675
Technical financial assistance from Department of Taxation: Request; notice and hearing; order; request by Department for assistance of Committee on Local Government Finance; allocation from Contingency Account.
Section
354.685
Severe financial emergency: Conditions; notification of local government by Department of Taxation; plan of corrective action; review of plan by Committee on Local Government Finance; order of Nevada Tax Commission requiring Department to take over management of local government.
Section
354.695
Severe financial emergency: Powers and duties of Department of Taxation; reimbursement for expenses; allocation from Contingency Account; recommendations by local government; cooperation of state agencies; delegation of powers and duties to financial manager; method for termination of management.
Section
354.705
Severe financial emergency: Preparation of plan of revenue enhancement and expense mitigation by Executive Director; review and potential revision of plan regarding additional taxes or charges; hearing on plan by panel; adoption of plan; imposition and duration of additional taxes or charges; report of failure to satisfy expenses of local government; periodic report to Legislature regarding financial condition of local government.
Section
354.715
Severe financial emergency: Enforcement of compliance by local government with certain requests of Department of Taxation; penalties for willful failure to comply with requests.
Section
354.721
Severe financial emergency: Creation of Severe Financial Emergency Fund; investment and use of money in Fund; requirements relating to loans from Fund.
Section
354.723
Severe financial emergency: Procedure for disincorporation or dissolution of local government in certain circumstances; requirement for local government to take remedial action in certain circumstances.
Section
354.725
Severe financial emergency: Termination or modification of management of local government on motion of Nevada Tax Commission or at request of local government or Committee on Local Government Finance.
Section
354.740
Use of lease-purchase and installment-purchase agreements: Legislative findings and declaration.
Section
354.750
Alternative method for local government to borrow money or purchase or lease property.
Section
354.760
Notice to debtor of required payee of negotiable instrument.
Section
354.770
Acceptance of payments by credit card, debit card or electronic transfers of money.
Section
354.780
Placement of automated tellers at locations where local government receives payments.
Section
354.790
Additional fee for providing service to customer in expeditious or convenient manner.
Section
354.4815
"Administrative entity" defined.
Section
354.4817
"Anticipated revenue" defined.
Section
354.4995
"Capital projects fund" defined.
Section
354.5237
"Fiduciary fund" defined.
Section
354.5943
Regulations establishing procedures for transferring function from one local government to another.
Section
354.5945
Capital improvement plan: Preparation and submission; provision to Director of Legislative Counsel Bureau upon request; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemption.
Section
354.5947
Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request.
Section
354.5965
Tentative budget: Inclusion and availability of list of certain contracts.
Section
354.5982
Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs.
Section
354.5987
Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission.
Section
354.5989
Limitations on fees for business licenses; exceptions.
Section
354.6015
Fiscal report of local government: Requirements; publication of summary; regulations.
Section
354.6025
Annual report of indebtedness of local government: Requirement; compilation into state report.
Section
354.6105
Fund for extraordinary maintenance, repair or improvement of capital projects.
Section
354.6113
Fund for construction of capital projects.
Section
354.6115
Fund to stabilize operation of local government and mitigate effects of natural disaster.
Section
354.6116
Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds.
Section
354.6117
Limitation on amount of money transferred to certain funds; exception.
Section
354.6118
Interfund loans or loans to other local governments: Public hearing required.
Section
354.6215
Limitation on use of reserves or balances of funds created to insure risks.
Section
354.6241
Contents of statement provided by local government to auditor; expenditure of excess reserves in certain funds; restrictions on use of budgeted ending fund balance in certain circumstances. [Effective through June 30, 2021.]
Section
354.6241
Contents of statement provided by local government to auditor; expenditure of excess reserves in certain funds; restrictions on use of budgeted ending fund balance in certain circumstances. [Effective July 1, 2021.]
Section
354.6245
Review of annual audits by Department of Taxation; referral of accountant who issued noncompliant audit to Nevada State Board of Accountancy; plan of correction of violations.
Section
354.6256
Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions.
Section
354.7235
Severe financial emergency: Management of Department of Taxation ceases at time of disincorporation or dissolution.
Section
354.59801
Local government to file copy of final budget and final plan for capital improvements for public inspection.
Section
354.59803
Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection.
Section
354.59811
Limitation upon revenue from taxes ad valorem: Calculation.
Section
354.59813
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances.
Section
354.59815
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters.
Section
354.59817
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters.
Section
354.59818
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters.
Section
354.59819
Separate fund for revenue used for operation of regional facility.
Section
354.59821
Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance.
Section
354.59874
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments.
Section
354.59875
Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided.
Section
354.59881
Limitations on fees applicable to public utilities: Definitions.
Section
354.59883
Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances.
Section
354.59885
Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility; information included in bill.
Section
354.59887
Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility.
Section
354.59888
Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of primary use.
Section
354.59889
Limitations on fees applicable to public utilities: Change of fees.
Section
354.59891
Limitations on fees for building permits, barricade permits and encroachment permits; exceptions.
Section
354.59893
Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment; appointment and terms of members; officers; duties and powers.
Section
354.598005
Procedures and requirements for augmenting or amending budget.
Section
354.598155
Special ad valorem capital projects fund.
Section
354.598743
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists.
Section
354.598747
Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local government or district.
Section
354.598812
Limitations on fees applicable to public utilities: "Customer" defined.
Section
354.598813
Limitations on fees applicable to public utilities: "Delinquent amount" defined.
Section
354.598814
Limitations on fees applicable to public utilities: "Fee" defined.
Section
354.598815
Limitations on fees applicable to public utilities: "Jurisdiction" defined.
Section
354.598816
Limitations on fees applicable to public utilities: "Personal wireless service" defined.
Section
354.598817
Limitations on fees applicable to public utilities: "Public utility" defined.
Section
354.598818
Limitations on fees applicable to public utilities: "Revenue" defined.
Section
354.5988165
Limitations on fees applicable to public utilities: "Place of primary use" defined.