Nev. Rev. Stat. ch. 354 – Local Financial Administration | Midpage

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Nevada Revised Statutes

Chapter 354

Nev. Rev. Stat. ch. 354

Local Financial Administration

354.105Creation; appointment of members; terms; vacancies; Chair and Vice Chair; meetings; quorum; allowances and expenses; administrative support 354.107Regulations 354.140Distribution of federal money from forest reserves; reimbursement for cost of audit 354.150Transfer of balance of dormant fund 354.170Order of district judge or district court drawing money from county treasury 354.180Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace 354.190Payment of county debts after original allowance: Limitation; exceptions 354.200Payment of warrants in order of issuance 354.210Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed 354.220Applicability 354.230Limitation of time for claim 354.240Determination 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 354.250Action against county authorized if claimant aggrieved by action of board of county commissioners 354.255Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts 354.256Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county 354.257Authority for removal of information concerning uncollectible accounts from records of county 354.270Issuance of receipts; apportionment of revenue 354.280Contents of monthly statement of county treasurer 354.290County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements 354.310Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties 354.470Short title 354.472Purposes of Local Government Budget and Finance Act 354.474Applicability to local governments; “local government” defined 354.475Exemption 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 354.476Definitions 354.479“Accrual basis” defined 354.4815“Administrative entity” defined 354.4817“Anticipated revenue” defined 354.482“Appropriation” defined 354.484“Assets” defined 354.486“Audit” defined 354.492“Budget” defined 354.493“Budget augmentation” defined 354.496“Budget year” defined 354.499“Capital assets” defined 354.4995“Capital projects fund” defined 354.506“Contingency account” defined 354.510“Debt service fund” defined 354.516“Encumbrances” defined 354.517“Enterprise fund” defined 354.520“Expenditure” defined 354.523“Expense” defined 354.5237“Fiduciary fund” defined 354.524“Final budget” defined 354.526“Fiscal year” defined 354.529“Function” defined 354.530“Fund” defined 354.533“Fund balance” defined 354.534“General fund” defined 354.535“General long-term debt” defined 354.536“Governing body” defined 354.543“Internal service fund” defined 354.548“Liabilities” defined 354.550“Modified accrual basis” defined 354.553“Proprietary fund” defined 354.557“Regional facility” defined 354.560“Reserve” defined 354.562“Revenue” defined 354.570“Special revenue fund” defined 354.571“Supplemental city-county relief tax” defined 354.574“Tax rate” defined 354.578“Tentative budget” defined 354.590Actions of governing body by resolution or ordinance 354.592Publication of notice: Requirements; cost 354.594Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms 354.5943Regulations establishing procedures for transferring function from one local government to another 354.5945Capital 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 354.5947Annual 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 354.596Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance 354.5965Tentative budget: Inclusion and availability of list of certain contracts 354.597Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent 354.598Final budget: Adoption; budget by default; certification; appropriations; limitations; changes 354.598005Procedures and requirements for augmenting or amending budget 354.59801Local government to file copy of final budget and final plan for capital improvements for public inspection 354.59803Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection 354.59811Limitation upon revenue from taxes ad valorem: Calculation 354.59813Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances 354.59815Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters 354.598155Special ad valorem capital projects fund 354.59817Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters 354.59818Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters 354.59819Separate fund for revenue used for operation of regional facility 354.5982Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs 354.59821Limitation 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 354.5987Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission 354.59874Adjustment 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 354.598743Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists 354.598747Calculation 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 354.59875Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided 354.59881Limitations on fees applicable to public utilities: Definitions 354.598812Limitations on fees applicable to public utilities: “Customer” defined 354.598813Limitations on fees applicable to public utilities: “Delinquent amount” defined 354.598814Limitations on fees applicable to public utilities: “Fee” defined 354.598815Limitations on fees applicable to public utilities: “Jurisdiction” defined 354.598816Limitations on fees applicable to public utilities: “Personal wireless service” defined 354.5988165Limitations on fees applicable to public utilities: “Place of primary use” defined 354.598817Limitations on fees applicable to public utilities: “Public utility” defined 354.598818Limitations on fees applicable to public utilities: “Revenue” defined 354.59883Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances 354.59885Limitations 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 354.59887Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility 354.59888Limitations 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 354.59889Limitations on fees applicable to public utilities: Change of fees 354.5989Limitations on fees for business licenses; exceptions 354.5989Limitations on fees for business licenses; exceptions 354.59891Limitations on fees for building permits, barricade permits and encroachment permits; exceptions 354.59893Advisory 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 354.59894Transfer from enterprise fund for issuance of building permits, barricade permits and encroachment permits to pay capital costs of constructing fire stations 354.599Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding 354.600Contents of budget 354.601Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited 354.6015Fiscal report of local government: Requirements; publication of summary; regulations 354.6025Annual report of indebtedness of local government: Requirement; compilation into state report 354.603Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library 354.604Funds maintained by local governments 354.608Contingency account: Establishment; limit on appropriations; expenditures 354.609Petty cash, imprest or revolving account 354.6105Fund for extraordinary maintenance, repair or improvement of capital projects 354.6113Fund for construction of capital projects 354.6115Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster 354.6116Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds 354.6117Limitation on amount of money transferred to certain funds; exception 354.6118Interfund loans or loans to other local governments: Public hearing required 354.612Establishment 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 354.613Enterprise 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 354.616Adjustment of expenses and revenues 354.620Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund 354.6215Limitation on use of reserves or balances of funds created to insure risks 354.624Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor 354.6241Contents 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 354.6245Review 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 354.625Records relating to property and equipment; control of inventory 354.6256Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions 354.626Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions 354.655Definitions 354.657Purpose; liberal construction 354.665Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments 354.671Delinquent payments to Public Employees’ Retirement System or Public Employees’ Benefits Program: Notification; explanation to Committee on Local Government Finance; withholding of payments 354.675Technical 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 354.685Severe 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 354.695Severe 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 354.705Severe 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 354.715Severe financial emergency: Enforcement of compliance by local government with certain requests of Department of Taxation; penalties for willful failure to comply with requests 354.721Severe financial emergency: Creation of Severe Financial Emergency Fund; investment and use of money in Fund; requirements relating to loans from Fund 354.723Severe financial emergency: Procedure for disincorporation or dissolution of local government in certain circumstances; requirement for local government to take remedial action in certain circumstances 354.7235Severe financial emergency: Management of Department of Taxation ceases at time of disincorporation or dissolution 354.725Severe 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 354.740Use of leases and lease-purchase and installment-purchase agreements: Legislative findings and declaration 354.743Use of leases and lease-purchase and installment-purchase agreements: “Agreement” defined 354.745Use of leases and lease-purchase and installment-purchase agreements: Provisions required to be included in agreement; applicability of provisions governing payment of prevailing wage 354.750Alternative method for local government to borrow money or purchase or lease property 354.755Partnership 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 354.760Notice to debtor of required payee of negotiable instrument 354.770Acceptance of payments by credit card, debit card or electronic transfers of money 354.780Placement of automated tellers at locations where local government receives payments 354.790Additional fee for providing service to customer in expeditious or convenient manner