LOCAL FINANCIAL ADMINISTRATION
Nev. Rev. Stat. 354
in effectContents
section354.105. Creation; appointment of members; terms; vacancies; Chair and Vice Chair; meetings; quorum; allowances and expenses; administrative support.section354.107. Regulations.section354.140. Distribution of federal money from forest reserves; reimbursement for cost of audit.section354.150. Transfer of balance of dormant fund.section354.170. Order of district judge or district court drawing money from county treasury.section354.180. Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace.section354.190. Payment of county debts after original allowance: Limitation; exceptions.section354.200. Payment of warrants in order of issuance.section354.210. Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed.section354.220. Applicability.section354.230. Limitation of time for claim.section354.240. 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.section354.250. Action against county authorized if claimant aggrieved by action of board of county commissioners.section354.255. Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts.section354.256. Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county.section354.257. Authority for removal of information concerning uncollectible accounts from records of county.section354.270. Issuance of receipts; apportionment of revenue.section354.280. Contents of monthly statement of county treasurer.section354.290. County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements.section354.310. Provisions of NRS 354.270 , 354.280 and 354.290 mandatory; penalties.section354.470. Short title.section354.472. Purposes of Local Government Budget and Finance Act.section354.474. Applicability to local governments; local government defined.section354.475. 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.section354.476. Definitions.section354.479. Accrual basis defined.section354.482. Appropriation defined.section354.484. Assets defined.section354.486. Audit defined.section354.492. Budget defined.section354.493. Budget augmentation defined.section354.496. Budget year defined.section354.499. Capital assets defined.section354.506. Contingency account defined.section354.510. Debt service fund defined.section354.516. Encumbrances defined.section354.517. Enterprise fund defined.section354.520. Expenditure defined.section354.523. Expense defined.section354.524. Final budget defined.section354.526. Fiscal year defined.section354.529. Function defined.section354.530. Fund defined.section354.533. Fund balance defined.section354.534. General fund defined.section354.535. General long-term debt defined.section354.536. Governing body defined.section354.543. Internal service fund defined.section354.548. Liabilities defined.section354.550. Modified accrual basis defined.section354.553. Proprietary fund defined.section354.557. Regional facility defined.section354.560. Reserve defined.section354.562. Revenue defined.section354.570. Special revenue fund defined.section354.571. Supplemental city-county relief tax defined.section354.574. Tax rate defined.section354.578. Tentative budget defined.section354.590. Actions of governing body by resolution or ordinance.section354.592. Publication of notice: Requirements; cost.section354.594. Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms.section354.596. 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.section354.597. Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent.section354.598. Final budget: Adoption; budget by default; certification; appropriations; limitations; changes.section354.599. Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding.section354.600. Contents of budget.section354.601. Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited.section354.603. Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library.section354.604. Funds maintained by local governments.section354.608. Contingency account: Establishment; limit on appropriations; expenditures.section354.609. Petty cash, imprest or revolving account.section354.612. 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.section354.613. 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.section354.616. Adjustment of expenses and revenues.section354.620. Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund.section354.624. Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor.section354.625. Records relating to property and equipment; control of inventory.section354.626. Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions.section354.655. Definitions.section354.657. Purpose; liberal construction.section354.665. Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments.section354.671. Delinquent payments to Public Employees Retirement System or Public Employees Benefits Program: Notification; explanation to Committee on Local Government Finance; withholding of payments.section354.675. 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.section354.685. 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.section354.695. 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.section354.705. 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.section354.715. Severe financial emergency: Enforcement of compliance by local government with certain requests of Department of Taxation; penalties for willful failure to comply with requests.section354.721. Severe financial emergency: Creation of Severe Financial Emergency Fund; investment and use of money in Fund; requirements relating to loans from Fund.section354.723. 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.section354.725. 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.section354.740. Use of leases and lease-purchase and installment-purchase agreements: Legislative findings and declaration.section354.743. Use of leases and lease-purchase and installment-purchase agreements: Agreement defined.section354.745. Use of leases and lease-purchase and installment-purchase agreements: Provisions required to be included in agreement; applicability of provisions governing payment of prevailing wage.section354.750. Alternative method for local government to borrow money or purchase or lease property.section354.755. Partnership with tax-exempt organization to finance construction of certain medical buildings: Criteria applicability of laws governing public works; subcontracts; provisions required to be included in agreement with prime contractor.section354.760. Notice to debtor of required payee of negotiable instrument.section354.770. Acceptance of payments by credit card, debit card or electronic transfers of money.section354.780. Placement of automated tellers at locations where local government receives payments.section354.790. Additional fee for providing service to customer in expeditious or convenient manner.section354.4815. Administrative entity defined.section354.4817. Anticipated revenue defined.section354.4995. Capital projects fund defined.section354.5237. Fiduciary fund defined.section354.5943. Regulations establishing procedures for transferring function from one local government to another.section354.5945. 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.section354.5947. 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.section354.5965. Tentative budget: Inclusion and availability of list of certain contracts.section354.5982. Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs.section354.5987. Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission.section354.5989. Limitations on fees for business licenses; exceptions.section354.6015. Fiscal report of local government: Requirements; publication of summary; regulations.section354.6025. Annual report of indebtedness of local government: Requirement; compilation into state report.section354.6105. Fund for extraordinary maintenance, repair or improvement of capital projects.section354.6113. Fund for construction of capital projects.section354.6115. Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster.section354.6116. Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds.section354.6117. Limitation on amount of money transferred to certain funds; exception.section354.6118. Interfund loans or loans to other local governments: Public hearing required.section354.6215. Limitation on use of reserves or balances of funds created to insure risks.section354.6241. 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.section354.6245. 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.section354.6256. Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions.section354.7235. Severe financial emergency: Management of Department of Taxation ceases at time of disincorporation or dissolution.section354.59801. Local government to file copy of final budget and final plan for capital improvements for public inspection.section354.59803. Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection.section354.59811. Limitation upon revenue from taxes ad valorem: Calculation. [Effective through June 30, 2027, and after June 30, 2057.]section354.59813. Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances.section354.59815. Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters.section354.59817. Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters.section354.59818. Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters.section354.59819. Separate fund for revenue used for operation of regional facility.section354.59821. 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.section354.59874. 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.section354.59875. Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided.section354.59881. Limitations on fees applicable to public utilities: Definitions.section354.59883. Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances.section354.59885. 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.section354.59887. Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility.section354.59888. 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.section354.59889. Limitations on fees applicable to public utilities: Change of fees.section354.59891. Limitations on fees for building permits, barricade permits and encroachment permits; exceptions.section354.59893. 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.section354.598005. Procedures and requirements for augmenting or amending budget.section354.598155. Special ad valorem capital projects fund.section354.598743. 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.section354.598747. 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.section354.598812. Limitations on fees applicable to public utilities: Customer defined.section354.598813. Limitations on fees applicable to public utilities: Delinquent amount defined.section354.598814. Limitations on fees applicable to public utilities: Fee defined.section354.598815. Limitations on fees applicable to public utilities: Jurisdiction defined.section354.598816. Limitations on fees applicable to public utilities: Personal wireless service defined.section354.5988165. Limitations on fees applicable to public utilities: Place of primary use defined.section354.598817. Limitations on fees applicable to public utilities: Public utility defined.section354.598818. Limitations on fees applicable to public utilities: Revenue defined.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-354.htmlFetched: 10/4/2026