1. The county recorder is ex officio county auditor in counties in
which a county comptroller has not been appointed.
2. County auditors shall keep an office at the county seat of
their county, which must be kept open in accordance with the provisions
of NRS 245.040 .
[Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL §
4765] + [Part 1:178:1907; A 1929, 255; 1955, 6, 471]—(NRS A 1969, 1110,
1545; 1979, 522; 1985, 702)
1. Each county auditor is authorized to use a facsimile signature
produced through a mechanical device in place of his handwritten
signature whenever the necessity may arise and upon approval of the board
of county commissioners, subject to the following conditions:
(a) That the mechanical device shall be of such nature that the
facsimile signature may be removed from the mechanical device and kept in
a separate secure place.
(b) That the use of the facsimile signature shall be made only
under the direction and supervision of the officer whose signature it
represents.
(c) That all of the mechanical device shall at all times be kept in
a vault, securely locked, when not in use, to prevent any misuse of the
same.
2. No facsimile signature produced through a mechanical device
authorized by the provisions of this section shall be combined with the
signature of another officer.
[Part 1:51:1953] + [2:51:1953]
The county auditor shall:
1. Number and keep a record of all demands allowed, showing the
number, date, date of approval, amount, and name of the original holder,
on what account allowed, and out of what fund payable.
2. Constantly be acquainted with the exact condition of the
treasury, and every lawful demand upon it.
3. Report to the board of county commissioners, at each regular
meeting thereof, the condition of each fund in the treasury.
4. Keep a complete set of books for the county, which shall be
open to the inspection of the public, free of charge, during business
hours, in which shall be set forth in a plain and businesslike manner
every money transaction of the county, so that he can, at any time, when
requested, tell the state of each fund, where the money came from, to
what fund it belonged, and how and for what purpose it was expended, and
also the collection made, and the money paid into the treasury by every
officer.
[Part 11:80:1865; A 1939, 253; 1956, 198]
1. In addition to the requirements of NRS 251.030 , the county auditor shall notify the clerk of
the board of trustees of the county school district and send at the same
time a duplicate of the report to the Superintendent of Public
Instruction, at the beginning of each month, showing the amount of funds
left to the credit of the district at the beginning of the previous
month, new funds credited during the previous month and the source
thereof, the total of disbursements allowed by warrants during the
previous month, and the balance to the credit of the district at the
beginning of the month in which the report is rendered.
2. The report must be in such form as the Superintendent of Public
Instruction may prescribe.
[Part 11:80:1865; A 1939, 253; 1956, 198]—(NRS A 1960, 30; 1971,
515; 1979, 1640)
The county
auditors of the several counties shall extend the taxes on the assessment
roll without any additional fees or compensation.
[1:27:1891; C § 2351; RL § 1592; NCL § 2066]
COUNTY COMPTROLLERS
1. In each county having a population of 100,000 or more:
(a) Where there is a county administrator or county manager, the
county administrator or county manager, with the confirmation of the
board of county commissioners, shall appoint a county comptroller.
(b) Where there is no county administrator or county manager, the
board of county commissioners shall appoint a county comptroller.
Ę The county comptroller shall perform all of the duties required of
county auditors under this chapter or any other applicable law of this
state, including county ordinances.
2. In any county having a population of less than 100,000:
(a) Where there is a county administrator or county manager, the
county administrator or county manager, with the confirmation of the
board of county commissioners, may appoint a county comptroller.
(b) Where there is no county administrator or county manager, the
board of county commissioners may appoint a county comptroller.
Ę The county comptroller shall perform all of the duties required of
county auditors under this chapter or any other applicable law of this
state, including county ordinances.
3. The board may fix the compensation of the county comptroller.
In counties where there is a county administrator or county manager, the
administrator or manager may specify the procedures which the county
comptroller shall follow in performing the duties of his office. In
counties where there is no county administrator or county manager, the
board of county commissioners may specify the procedures which the county
comptroller shall follow in performing the duties of his office.
4. The county comptroller is the chief fiscal officer of his county
under the direction of the county administrator or county manager, where
there is one, subject to approval of the board of county commissioners.
Where there is no county administrator or county manager, the county
comptroller is under the direction of the board of county commissioners.
5. The county comptroller, as directed by the board of county
commissioners, shall audit all books and records of any fund or
department of the county and report the findings to the board.
6. The county comptroller shall keep an office at the county seat
of his county, which must be kept open in accordance with the provisions
of NRS 245.040 .
(Added to NRS by 1969, 1109; A 1969, 1545; 1975, 1368; 1979, 522)
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