Reno Administrative Code § 2.10.010 Fiscal year.
Sec. 2.10.010. - Fiscal year.
The fiscal year for the city shall commence on the first day of July of each year.
(Code 1966, § 2.44.010)
FISCAL CONTROL
Reno Administrative Code tit. 2, ch. 2.10, art. II
in effectReno Administrative Code § 2.10.020 Purchasing manager.
Sec. 2.10.020. - Purchasing manager.
The purchasing manager shall establish adequate systems of internal checks of all departments, commissions and offices of the city relative to the procurement of and custody of all purchased materials and supplies.
(Code 1966, § 2.44.020; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.030 Finance director to keep accounts.
Sec. 2.10.030. - Finance director to keep accounts.
The finance director shall establish and keep appropriate accounts showing the financial transactions of all departments, divisions of departments, commissions and offices of the city. Such accounts and the accounting procedures employed in connection therewith shall be adequate to record:
(1) All budgeted appropriations, together with any additions or transfers thereto or therefrom, and the amount of encumbrances, expenditures or transfers therefrom, and the balances thereof at all times;
(2) All revenues accrued and liabilities incurred, and all cash receipts and disbursements.
(Code 1966, § 2.44.030; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.040 Quarterly reports.
Sec. 2.10.040. - Quarterly reports.
On or before the thirtieth day after each quarter the finance director shall prepare interim financial statements and reports of financial position, operating results and other pertinent information to facilitate management control of financial operations, legislative oversight, and, where necessary or desired, for external reporting purposes. The least that the quarterly financial statements and reports shall reflect is the financial position through the quarter and compare actual financial results with budgetary estimates and limitations for the quarter and for the year to date. The reports shall be furnished to the city manager and each member of the city council. The unaudited report for the fourth quarter shall be prepared on or before the sixtieth day after the quarter.
(Code 1966, § 2.44.040; Ord. No. 2892, § 1, 8-11-80; Ord. No. 6594, § 1, 5-12-21)
Reno Administrative Code § 2.10.050 Estimates of expenditures and revenue required.
Sec. 2.10.050. - Estimates of expenditures and revenue required.
All offices, departments, boards, commissions and other spending agencies of the city shall prepare and submit to the city manager as required by a calendar prepared by the city manager, estimates of their expenditure requirements and their estimated revenues for the ensuing budget year. The estimates of expenditures shall be classified so as to set forth the data by funds, functions, activities and subactivities. The revenue estimates shall be classified as to funds and sources of revenue.
(Code 1966, § 2.44.050; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.060 Bid procedures on city purchases.
Sec. 2.10.060. - Bid procedures on city purchases.
Except as otherwise provided by law, all purchases of goods or services of every kind or description shall be made in the manner provided for by Nevada Revised Statutes, Chapter 332, entitled Local Government Purchasing Act.
(Code 1966, § 2.44.060; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.070 Emergency expenditures and transfer of funds, authority.
Sec. 2.10.070. - Emergency expenditures and transfer of funds, authority.
(a) In cases of emergency caused by act of God or the public enemy, or some contingency which could not have been foreseen at the time of adoption of the budget, the city council may authorize the expenditure of funds in excess of such budget, by resolution duly adopted by a two-thirds vote of the city council in office at the time the vote is taken. Such resolution shall set forth in full the facts concerning such emergency.
(b) In cases of emergency caused by act of God or the public enemy, or some other contingency which could not have been foreseen at the time of adoption of the budget, the city council may authorize, in accordance with law, the transfer of funds within the budget to meet such contingency. In the event such emergency requires a resolution authorizing the transfer of monies between funds within the budget, such resolution shall set forth in full the facts concerning the emergency. Due notice of the ordinance shall be given in accordance with statutory law.
(Code 1966, § 2.44.100; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.080 Submission of bills.
Sec. 2.10.080. - Submission of bills.
All bills for goods or services furnished to the city pursuant to purchase order shall be submitted by the vendor or supplier thereof to the finance director. Each such bill shall be approved by the finance director, who shall cause the prices, quantities, extensions and footing thereon to be verified and who shall attach thereto a "materials received" report from the department, office or commission receiving such goods or services. Each such "materials received" report shall bear the written approval of the head of the department, office or commission or other authorized person.
(Code 1966, § 2.44.110; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.090 Proposed budget, submission, city manager authority; summary statement.
Sec. 2.10.090. - Proposed budget, submission, city manager authority; summary statement.
The city manager shall submit the proposed budget in accordance with calendar developed to conform to the submission dates established by Nevada Revised Statutes to file the proposed budget to the Department of Taxation, State of Nevada. The city manager shall consolidate such budget estimates and transmit copies to the mayor and each member of the city council. Included shall be a summary statement of appropriations proposed of each department, commission and office for the current year, which statement shall reflect the cash position of each fund and the unencumbered balance of the appropriations of each fund.
(Code 1966, § 2.44.140; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.100 Notice and public hearing, taxpayer right to protest.
Sec. 2.10.100. - Notice and public hearing, taxpayer right to protest.
As required by Nevada Revised Statutes a notice shall be given for public hearing on the proposed budget subsequent to review by the city council. Any taxpayer of the city shall have the right to file or register a protest with the city council prior to the time of the adoption of the budget.
(Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.110 City clerk to collect funds and deposit the in appropriate accounts.
Sec. 2.10.110. - City clerk to collect funds and deposit the in appropriate accounts.
The city clerk shall collect and receive all funds and receipts paid into the city, except taxes and special assessments, and shall deposit said funds and receipts in the appropriate city accounts, in a bank or banks designated by the city council, and he must make a daily report to the finance director of monies received by him and deposits made by him not later than noon of the subsequent business day; the reports to be supported by duplicate bank deposit receipt and such other evidence or receipts as may be required.
(Code 1966, § 2.44.150; Ord. No. 2892, § 1, 8-11-80)
Reno Administrative Code § 2.10.120 Interest charge on accounts receivable.
Sec. 2.10.120. - Interest charge on accounts receivable.
The city clerk shall charge interest at the legal rate of interest on all accounts receivable of the City of Reno that are 30 days in arrears.
(Ord. No. 3429, § 1, 10-13-86)
Reno Administrative Code § 2.10.130 Reserved.
Source: City of Reno, Nevada, Administrative Code, City Charter and Annexation and Land Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/nv/reno/codes/administrative_code?nodeId=PT2READCO_TIT2AD_CH2.10FI_ARTIIFICOFetched: 11/1/2026