Funds maintained by local governments.
Nev. Rev. Stat. § 354.604
in effectEach 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-354.htmlFetched: 10/4/2026