Funds maintained by local governments.

  1. Law
  2. Nevada Revised Statutes
  3. Local Financial Administration
  4. Funds maintained by local governments.

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Each local government shall maintain, according to its own needs:

1. The following kinds of governmental funds:

(a) General fund;

(b) Special revenue fund;

(c) Capital projects fund;

(d) Debt service fund; and

(e) Permanent fund.

2. The following kinds of proprietary funds:

(a) Enterprise fund; and

(b) Internal service fund.

3. The following kinds of fiduciary funds:

(a) Pension and other employee benefits funds;

(b) Investment trust funds;

(c) Private-purpose trust funds; and

(d) Agency funds.

(Added to NRS by 1965, 732; A 1971, 200, 1014, 1342; 1981, 1765; 1983, 1636; 1989, 403; 2001, 1806)


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