The
provisions of this chapter do not apply to boards created by the
provisions of NRS 590.485 and chapters
623 to 625A ,
inclusive, 628 , 630 to 644 , inclusive, 648
, 654 and 656
of NRS and the officers and employees of
those boards.
(Added to NRS by 2001, 1456 ; A 2003, 908 , 2076 ; 2005, 1138 )
STATE BOARD OF EXAMINERS
The State Board of Examiners shall consist
of the Governor, the Secretary of State and the Attorney General.
[Part 1:32:1865; B § 2857; BH § 1892; C § 2018; RL § 4455; NCL §
6918]
Except as otherwise provided in NRS 241.0355
, a majority of the State Board of
Examiners constitutes a quorum and may, as such, discharge any of the
duties specified by law.
[12:32:1865; B § 2867; BH § 1901; C § 2027; RL § 4464; NCL §
6927]—(NRS A 2001, 1128 )
The State Board of Examiners shall cause a
record of its proceedings to be kept, and any member may cause his
dissent to the action of the majority upon a matter brought before it to
be entered upon the record.
[Part 11:32:1865; B § 2866; BH § 1900; C § 2026; RL § 4463; NCL §
6926]
The Governor shall act as Chairman of the
State Board of Examiners. In his absence, the Secretary of State shall
act as Chairman.
[Part 8:32:1865; B § 2863; BH § 1897; C § 2023; RL § 4460; NCL §
6923]
1. The Chairman shall have power to issue subpoenas and compel the
attendance of witnesses before the Board in the same manner that any
court in this state can compel the attendance of witnesses before it.
2. Whenever in the opinion of the Board the testimony of any
witness against a demand pending before the Board is material, the
Chairman shall cause the attendance of the witness before the Board to
testify concerning the demand.
3. The Board is authorized to make such witness a reasonable
allowance for such attendance not exceeding the fees of witnesses in
civil cases, which shall be paid from the Contingent Fund allowed the
State Board of Examiners, but in no instance shall an allowance be made
in favor of a witness who testifies in behalf of a claimant.
[Part 8:32:1865; B § 2863; BH § 1897; C § 2023; RL § 4460; NCL §
6923]
The State Board of Examiners
shall have authority to establish rules and regulations for its
government not inconsistent with law.
[Part 9:32:1865; B § 2864; BH § 1898; C § 2024; RL § 4461; NCL §
6924]
Each member of
the State Board of Examiners is authorized:
1. To administer an oath or affirmation to any person concerning
any matter before the Board or intended to be brought before it.
2. To take the deposition of any witness to be used before the
Board in any matter pending before it.
[Part 9:32:1865; B § 2864; BH § 1898; C § 2024; RL § 4461; NCL §
6924]
1. For the purpose of discharging the duties imposed on the State
Board of Examiners by law, the State Board of Examiners is authorized to
demand information, and the State Controller and the State Treasurer are
required to furnish to the Board without delay such information as the
Board may demand, touching the books, papers, vouchers or matters
pertaining to or cognizable in their respective offices.
2. The State Controller and the State Treasurer shall permit the
State Board of Examiners to examine the books and papers of their
respective offices whenever the Board may wish to make an examination,
without delaying the examination on any pretense whatever.
[Part 1:32:1865; B § 2857; BH § 1892; C § 2018; RL § 4455; NCL §
6918] + [Part 3:32:1865; B § 2859; BH § 1894; C § 2020; RL § 4457; NCL §
6920]—(NRS A 2003, 625 )
COUNT OF MONEY AND SECURITIES IN STATE TREASURY
1. At least once every fiscal year and as often as he may deem
proper, the Legislative Auditor shall count the money in the State
Treasury. The Legislative Auditor shall not give the State Treasurer any
previous notice of the hour or day of the counting.
2. The State Treasurer shall permit the money in the State
Treasury to be counted whenever the Legislative Auditor may wish to make
the counting, without delaying the counting on any pretense whatever.
[Part 1:32:1865; B § 2857; BH § 1892; C § 2018; RL § 4455; NCL §
6918] + [Part 3:32:1865; B § 2859; BH § 1894; C § 2020; RL § 4457; NCL §
6920]—(NRS A 1959, 524; 1963, 1025; 1971, 371; 1973, 1665)
The Legislative Auditor shall count all moneys and securities
in the State Treasury belonging to the State, or to any department
thereof, and all other moneys and securities of which the State Treasurer
is custodian.
[Part 1:12:1928; A 1955, 204]—(NRS A 1959, 524; 1963, 1025; 1971,
371; 1973, 1665)
It is unlawful for
the Legislative Auditor to count as money in the State Treasury anything
but actual checks pending deposit and currency in the custody of the
State Treasurer, or deposits in depository banks, credit unions or in
insured savings and loan associations.
[2:12:1928; A 1955, 204]—(NRS A 1959, 524; 1963, 1025; 1971, 371;
1973, 1665; 1975, 1798; 1979, 1884; 1981, 1364)
1. When the count of state money, funds and securities is
completed, the Legislative Auditor shall make a report and file it in the
Office of the Secretary of State. When filed with the Secretary of State,
the report is a public record.
2. The report must show separately:
(a) The actual amount of money in the State Treasury in the custody
of the State Treasurer.
(b) The amounts on deposit, listing each depository bank, credit
union or savings and loan association and the amounts on deposit.
(c) Lists of all state-owned securities in the State Treasury which
are in the custody of the State Treasurer or in depository banks, credit
unions or insured savings and loan associations.
(d) A statement of securities deposited with the State Treasurer
for safekeeping showing the total value of the securities, the department
or commission for whom the State Treasurer holds the securities, and the
purpose for which the securities were obtained.
[Part 1:12:1928; A 1955, 204]—(NRS A 1959, 524; 1963, 1025; 1971,
371; 1973, 1665; 1975, 114, 1798; 1979, 1884; 1981, 1364)
If the Legislative Auditor willfully shall fail to perform
the duties imposed under the provisions of NRS 353.065 to 353.075 ,
inclusive, or willfully shall neglect or refuse to perform any duty
enjoined thereunder, he shall be deemed guilty of a misdemeanor and shall
be further punished as provided in NRS 197.230 .
[3:12:1928; A 1955, 204]—(NRS A 1959, 525; 1963, 1026; 1967, 556;
1973, 1666)
CLAIMS
1. The State Board of Examiners shall:
(a) Examine all claims arising out of contract and not under NRS
282.290 against the State presented to
the Board by petition, for which no appropriation has been made and which
require action by the Legislature.
(b) Take all evidence in regard to the same which may be offered by
the claimant or deemed proper by the Board.
2. The evidence shall be reduced to writing, and the petition, the
written evidence and the opinion of the Board in reference to the merits
of the same shall be transmitted to the Legislature on the first day of
its next session.
[5:32:1865; A 1869, 116; B § 2860; BH § 1895; C § 2021; RL § 4458;
NCL § 6921]—(NRS A 1965, 1416)
1. Except for claims against the Legislative Fund or for the
payment of the salaries of public officers, every claim for payment from
the State Treasury pursuant to an appropriation or authorization by the
Legislature must be presented to the State Board of Examiners for a
determination of its correctness. The State Board of Examiners shall
adopt regulations providing for the use of sampling procedures and
postaudit techniques for making such a determination.
2. Any money which:
(a) Is allocated to this state pursuant to a federal program in the
form of a letter of credit or its equivalent;
(b) Is authorized for expenditure by the Legislature;
(c) Has not been deposited in the State Treasury; and
(d) Is immediately available to this state through an automated
federal payment management system,
Ê shall be deemed to be available for a claim for payment from the State
Treasury.
3. The State Controller shall not allow or draw his warrant for:
(a) Any claim of the class described in this section which has not
been approved by the State Board of Examiners; or
(b) A greater amount than allowed by the Board,
Ê except when the claim has not been acted upon by the Board within 30
days after its presentation to the Board.
[6:32:1865; A 1869, 116; 1947, 676; 1943 NCL § 6922] + [1:24:1871;
A 1925, 223; NCL § 6928]—(NRS A 1959, 208, 793; 1963, 408; 1969, 1119;
1993, 1157; 1995, 103; 1999, 2207 ; 2003, 625 )
Claims may be made against the Counties’ Trial Assistance
Account in the State General Fund by the board of county commissioners of
any county as other claims against the State are made for jury fees,
witness fees and necessary subsistence expenses attendant to any criminal
trial for a capital offense where:
1. It is not established that the crime was actually committed in
the county where the indictment was found or the information filed;
2. The victim or victims of the crime were not residents of the
county where the indictment was found or the information filed; and
3. The trial is conducted in a county other than the county in
which the indictment was found or the information filed.
(Added to NRS by 1969, 276; A 1977, 228; 1987, 417)
1. As used in this section, “stale claim” means a claim which is
presented by a state agency to the State Board of Examiners after the
date on which it is provided by law that money appropriated to that state
agency for the previous fiscal year reverts to the fund from which
appropriated.
2. There is hereby created a Stale Claims Account in the State
General Fund. Money for the Account must be provided by direct
legislative appropriation.
3. Upon the approval of a stale claim as provided in this section,
the claim must be paid from the Stale Claims Account. Payments of stale
claims for a state agency must not exceed the amount of money reverted to
the fund from which appropriated by the state agency for the fiscal year
in which the obligations represented by the stale claims were incurred.
4. A stale claim must be approved for payment from the Stale
Claims Account by the State Board of Examiners, except that the State
Board of Examiners may authorize its Clerk, under such circumstances as
it deems appropriate, to approve stale claims on behalf of the Board. A
state agency that is aggrieved by a determination of the Clerk to deny
all or any part of a stale claim may appeal that determination to the
State Board of Examiners.
5. A stale claim may be approved and paid at any time, despite the
age of the claim, if payable from available federal grants or from a
permanent fund in the State Treasury other than the State General Fund.
(Added to NRS by 1969, 1108; A 1983, 180; 2001, 1077 )
REFUNDS
1. Whenever an amount has been paid into a county treasury for
taxes which exceeds the amount required by law to be paid for the
applicable tax year, and all or part of the amount so paid has been
deposited in the State Treasury, a claim for refund of that portion of
the overpayment which has been deposited in the State Treasury may be
made only to the State Board of Examiners.
2. Whenever an overpayment of a license fee, tax or other charge
has been made to any state agency or officer, except under the
circumstances specified in subsection 1, the agency or officer may,
subject to the provisions of any other applicable law, refund the amount
of the overpayment after obtaining the approval of the State Board of
Examiners, except that the State Board of Examiners may authorize its
Clerk, under such circumstances as it deems appropriate, to approve such
a refund on behalf of the Board. A state agency or officer who is
aggrieved by a determination of the Clerk to deny all or any part of such
a refund may appeal that determination to the State Board of Examiners.
[Part 1:166:1919; 1919 RL p. 3109; NCL § 6954] + [Part 1:89:1923;
NCL § 6637]—(NRS A 1969, 1120; 2001, 1078 )
A claim for refund of
money deposited in the State Treasury or paid to a state agency or
officer shall be made within 1 year from the date of such deposit or
payment unless:
1. Payment was made under protest; or
2. The statute applicable to claims against or refunds by a
particular state agency or officer prescribes a different period.
[5:89:1923; NCL § 6641]—(NRS A 1969, 1120)
1. If the State Board of Examiners is satisfied of the correctness
and justice of a claim for refund of money paid into a county treasury
and deposited in the State Treasury, it shall order the State Controller
to draw his warrant for the amount of the overpayment so deposited in
favor of the person entitled to the refund.
2. Every refund ordered or approved by the State Board of
Examiners must be paid:
(a) From the fund or account into which the money refunded was
originally paid, if there is unencumbered money in that fund or account.
(b) Otherwise, from the Reserve for Statutory Contingency Account.
[Part 1:166:1919; 1919 RL p. 3109; NCL § 6954] + [4:89:1923; NCL §
6640] + [8:89:1923; NCL § 6642]—(NRS A 1963, 1112; 1969, 1121; 1991, 1749)
WARRANTS
All State Controller’s warrants issued in payment of claims
against the State become void if not presented for payment to the State
Treasurer within 180 days after the date of issuance. All such warrants
remaining unpaid after the expiration of the 180 days must be cancelled
by the State Controller, and the State Treasurer must be notified
immediately of the cancellation. The State Treasurer shall not pay a
warrant presented for payment more than 180 days after the date of
issuance.
[Part 1:130:1929; A 1953, 133] + [Part 3:130:1929; NCL § 7374]—(NRS
A 1965, 24; 1985, 1923; 2001, 2751 )
Every warrant issued by the State Controller must
have the following words printed upon the face thereof: “Void if not
presented for payment within 180 days after the date of issuance.”
[2:130:1929; NCL § 7373]—(NRS A 1985, 1923)
1. The State Controller shall establish an Account for Lost and
Stale Warrants in each fund and credit to it the amount of each warrant
cancelled pursuant to NRS 353.130 .
2. If a State Controller’s warrant has been lost or destroyed, the
person in whose favor the warrant was drawn may, within 6 years after the
date of the original warrant, request another warrant in lieu of the
original warrant by:
(a) Filing with the State Controller an affidavit:
(1) Providing sufficient information for the State
Controller to identify the original warrant;
(2) Setting forth the reasons for the failure to present the
warrant for payment; and
(3) Affirming that the warrant is not, to the knowledge of
the affiant, held by any other person or persons; and
(b) If he files the affidavit more than 180 days after the date of
the original warrant, renewing his claim against the State.
Ê If the State Controller is satisfied that the original warrant is lost
or destroyed, and the claim has not been paid by the State, he may issue
another warrant in lieu of the original warrant.
3. If the State Controller issues another warrant in lieu of an
original warrant cancelled pursuant to NRS 353.130 , he shall, except as otherwise provided by
specific statute, charge the amount thereof to the Account for Lost and
Stale Warrants in the fund upon which the original warrant was drawn.
4. In June of each year, as to each warrant whose original date is
at least 6 years old and whose amount credited to the Account for Lost
and Stale Warrants has not been charged out as provided in subsection 3,
the State Controller shall, except as otherwise provided by specific
statute, recognize as revenue in the fund upon which the original warrant
was drawn an amount equivalent to the original warrant and shall charge
the Account for Lost and Stale Warrants.
[Part 1:130:1929; A 1953, 133]—(NRS A 1965, 24; 1979, 61; 1985,
1923; 1987, 1452; 2001, 2751 )
PAYMENTS OF MONEY FOR SERVICES PROVIDED BY STATE AGENCIES
As used in NRS 353.146 to 353.148 ,
inclusive, “state agency” means an agency, bureau, board, commission,
department, division or any other unit of the Executive Department of the
State Government.
(Added to NRS by 1997, 1321)
1. Upon approval of the State Board of Finance, a state agency may
enter into contracts with issuers of credit cards or debit cards or
operators of systems that provide for the electronic transfer of money to
provide for the acceptance of credit cards, debit cards or electronic
transfers of money by the agency:
(a) For the payment of money owed to the agency for taxes,
interest, penalties or any other obligation; or
(b) In payment for goods or services.
2. Before a state agency may enter into a contract pursuant to
subsection 1, the agency must submit the proposed contract to the State
Treasurer for his review and transmittal to the State Board of Finance.
3. Except as otherwise provided in subsection 4, if the issuer or
operator charges the state agency a fee for each use of a credit card or
debit card or for each electronic transfer of money, the state agency may
require the cardholder or the person requesting the electronic transfer
of money to pay a fee which must not exceed the amount charged to the
state agency by the issuer or operator.
4. A state agency that is required to pay a fee charged by the
issuer or operator for the use of a credit card or debit card or for an
electronic transfer of money may, pursuant to NRS 353.148 , file a claim with the Director of the
Department of Administration for reimbursement of the fees paid to the
issuer or operator during the immediately preceding quarter.
5. The Director of the Department of Administration shall adopt
regulations providing for the submission of payments to state agencies
pursuant to contracts authorized by this section. The regulations must
not conflict with a regulation adopted pursuant to NRS 360.092 or 360A.020 .
6. As used in this section:
(a) “Cardholder” means the person or organization named on the face
of a credit card or debit card to whom or for whose benefit the credit
card or debit card is issued by an issuer.
(b) “Credit card” means any instrument or device, whether known as
a credit card or credit plate or by any other name, issued with or
without a fee by an issuer for the use of the cardholder in obtaining
money, property, goods, services or anything else of value on credit.
(c) “Debit card” means any instrument or device, whether known as a
debit card or by any other name, issued with or without a fee by an
issuer for the use of the cardholder in depositing, obtaining or
transferring funds.
(d) “Electronic transfer of money” has the meaning ascribed to it
in NRS 463.01473 .
(e) “Issuer” means a business organization, financial institution
or authorized agent of a business organization or financial institution
that issues a credit card or debit card.
(Added to NRS by 1997, 1321; A 2001, 1321 ; 2003, 20th Special Session, 21 )
1. Upon approval of the State Board of Finance, a state agency may
enter into contracts with financial institutions or other business
organizations for the placement of automated tellers at locations where
the agency receives payment of money.
2. Before a state agency may enter into a contract pursuant to
subsection 1, the agency must submit the proposed contract to the State
Treasurer for his review and transmittal to the State Board of Finance.
3. As used in this section, “automated teller” means an electronic
device that dispenses cash in connection with an account maintained in a
financial institution or with another business.
(Added to NRS by 1997, 1322)
1. Except as otherwise provided in this subsection and by specific
statute, a state agency may charge, in addition to the fee otherwise
imposed for a service provided by the agency, a reasonable fee for
providing the service in an expedited manner or in a manner that is
expeditious or convenient to the customer. A state agency shall not
charge a fee pursuant to this subsection if it is otherwise authorized to
charge a fee for providing special services.
2. The fee authorized pursuant to subsection 1 must not exceed 5
percent of the fee otherwise imposed.
3. All fees collected by a state agency pursuant to this section
must be deposited with the State Treasurer for credit to the Account for
Expedited Services, which is hereby created in the State General Fund.
Any amount remaining in the Account at the end of a fiscal year must be
carried forward to the next fiscal year.
(Added to NRS by 1997, 1322)
1. A state agency that has, during the immediately preceding
quarter, provided services in an expedited manner or in a manner that is
expeditious or convenient to a customer may file a claim with the
Director of the Department of Administration for reimbursement of the
costs to the agency for providing those services.
2. Upon receipt of a claim pursuant to subsection 1, the Director
of the Department of Administration shall make a recommendation to the
Interim Finance Committee to approve the claim in whole or in part or to
deny the claim. If the Interim Finance Committee approves the claim in
whole or part, it must be paid from the Account for Expedited Services
created by NRS 353.1475 .
3. The amount of a claim submitted pursuant to this section must
not exceed the total amount of the fees deposited by the agency with the
State Treasurer pursuant to NRS 353.1475 during the immediately preceding quarter.
(Added to NRS by 1997, 1322)
STATE BUDGET ACT
NRS 353.150 to 353.246 ,
inclusive, may be cited as the State Budget Act.
[1:299:1949; 1943 NCL § 6995.01]—(NRS A 1979, 106, 609, 1238; 1989,
851)
As used in NRS 353.150 to 353.246 ,
inclusive, “Chief” means the Chief of the Budget Division of the
Department of Administration.
[2:299:1949; 1943 NCL § 6995.02]—(NRS A 1963, 1063; 1991, 470, 2446)
The Budget Division of the Department
of Administration shall administer the provisions of NRS 353.150 to 353.246 ,
inclusive, except NRS 353.226 to
353.229 , inclusive, subject to
administrative supervision by the Director of the Department of
Administration.
[3:299:1949; A 1953, 371]—(NRS A 1963, 1063; 1993, 2211)
1. The Chief shall have 4 years of responsible experience and
education in accounting, public budget administration, governmental
research, or in a related position involving administrative or financial
responsibility, or any equivalent combination of experience or training.
2. The Chief shall be selected with special reference to his
training, experience, capacity and interest in the activities embraced
within NRS 353.150 to 353.246 , inclusive. His knowledge and abilities should
include the following:
(a) A comprehensive knowledge of the principles and practices of
public budgeting and governmental accounting, and a working knowledge of
statistical methods.
(b) An extensive knowledge of the organization and operations of
state departments, agencies and institutions, and of statutes and
regulations governing state budgeting and accounting.
(c) An extensive knowledge of principles of public organization and
administration.
(d) Administrative ability in the direction of staff analyses of
state budgetary and other operations, and in the maintenance of effective
working relationships with all state officials concerned with budget
administration.
(e) The ability to organize and present clearly oral and written
reports of findings and recommendations.
[5:299:1949; 1943 NCL § 6995.05] + [6:299:1949; 1943 NCL §
6995.06]—(NRS A 1963, 1063)
The powers and duties of the Chief are:
1. To appraise the quantity and quality of services rendered by
each agency in the Executive Department of the State Government, and the
needs for such services and for any new services.
2. To develop plans for improvements and economies in organization
and operation of the Executive Department, and to install such plans as
are approved by the respective heads of the various agencies of the
Executive Department, or as are directed to be installed by the Governor
or the Legislature.
3. To cooperate with the State Public Works Board in developing
comprehensive, long-range plans for capital improvements and the means
for financing them.
4. To devise and prescribe the forms for reports on the operations
of the agencies in the Executive Department to be required periodically
from the several agencies in the Executive Department, and to require the
several agencies to make such reports.
5. To prepare the executive budget report for the Governor’s
approval and submission to the Legislature.
6. To prepare a proposed budget for the Executive Department of
the State Government for the next 2 fiscal years, which must:
(a) Present a complete financial plan for the next 2 fiscal years;
(b) Set forth all proposed expenditures for the administration,
operation and maintenance of the departments, institutions and agencies
of the Executive Department of the State Government, including those
operating on funds designated for specific purposes by the Constitution
or otherwise, which must include a separate statement of:
(1) The anticipated expense, including personnel, for the
operation and maintenance of each capital improvement to be constructed
during the next 2 fiscal years and of each capital improvement
constructed on or after July 1, 1999, which is to be used during those
fiscal years or a future fiscal year; and
(2) The proposed source of funding for the operation and
maintenance of each capital improvement, including personnel, to be
constructed during the next 2 fiscal years;
(c) Set forth all charges for interest and debt redemption during
the next 2 fiscal years;
(d) Set forth all expenditures for capital projects to be
undertaken and executed during the next 2 fiscal years; and
(e) Set forth the anticipated revenues of the State Government, and
any other additional means of financing the expenditures proposed for the
next 2 fiscal years.
7. To examine and approve work programs and allotments to the
several agencies in the Executive Department, and changes therein.
8. To examine and approve statements and reports on the estimated
future financial condition and the operations of the agencies in the
Executive Department of the State Government and the several budgetary
units that have been prepared by those agencies and budgetary units,
before the reports are released to the Governor, to the Legislature, or
for publication.
9. To receive and deal with requests for information as to the
budgetary status and operations of the executive agencies of the State
Government.
10. To prepare such statements of unit costs and other statistics
relating to cost as may be required from time to time, or requested by
the Governor or the Legislature.
11. To do and perform such other and further duties relative to
the development and submission of an adequate proposed budget for the
Executive Department of the State Government of the State of Nevada as
the Governor may require.
[8:299:1949; 1943 NCL § 6995.08]—(NRS A 1959, 209; 1961, 388; 1963,
490, 1285; 1967, 350; 1969, 503; 1973, 907; 1977, 39; 1995, 2811; 1997,
2484, 2705; 1999, 563 )
1. In addition to his other duties, the Chief is ex officio Clerk
of the State Board of Examiners. Except as otherwise provided in
subsection 4 of NRS 41.036 , the Chief
shall:
(a) Assist the State Board of Examiners in the examination and
classification of all the claims required to be presented to the Board
pursuant to NRS 353.090 .
(b) Conduct a postaudit of claims that have been presented to the
Board in the manner prescribed in the regulations adopted pursuant to NRS
353.090 .
(c) Approve, on behalf of and when authorized by the Board, claims
against the State not required to be passed upon by the Legislature.
(d) Each calendar quarter, provide to the Board a report of his
determinations regarding any claims, refunds or other payments the Board
has authorized him to approve on its behalf.
2. The rules of procedure governing the duties of the Chief
pursuant to this section must be adopted by the State Board of Examiners.
3. The Chief may delegate these duties to his Deputy.
[9:299:1949; 1943 NCL § 6995.09]—(NRS A 1963, 1065; 1969, 1121;
1975, 25; 1997, 282; 2001, 1078 ; 2003, 626 )
The Chief may:
1. Examine all public accounts of agencies in the Executive
Department of the State Government.
2. Administer an oath to and examine under oath, when he deems it
necessary, any public official in the Executive Department of the State
Government in relation to or concerning his books and accounts.
[19:299:1949; 1943 NCL § 6995.19]—(NRS A 1963, 491, 1286; 1969,
505; 1977, 40)
The
Chief shall have authority:
1. To investigate duplication of work of departments, institutions
and agencies in the Executive Department of the State Government.
2. To investigate and study the organization and administration of
departments, institutions and agencies in the Executive Department of the
State Government.
3. To formulate plans for better and more effective management.
4. To prepare and report to the Governor or the Legislature, when
requested, any information, financial data or statistics which he or it
may require, such as monthly or quarterly estimates of the State’s income
and cost figures and information on the current operation of the
Executive Department of the State Government.
[15:299:1949; 1943 NCL § 6995.15]—(NRS A 1963, 491, 1287)
1. The proposed budget for the Executive Department of the State
Government for each fiscal year must be set up in three parts:
(a) Part 1 must consist of a budgetary message by the Governor
which outlines the financial policy of the Executive Department of the
State Government for the next 2 fiscal years, describing in connection
therewith the important features of the financial plan. It must also
embrace a general summary of the proposed budget setting forth the
aggregate figures of the proposed budget in such a manner as to show the
balanced relations between the total proposed expenditures and the total
anticipated revenues, together with the other means of financing the
proposed budget for the next 2 fiscal years, contrasted with the
corresponding figures for the last completed fiscal year and fiscal year
in progress. The general summary of the proposed budget must be supported
by explanatory schedules or statements, classifying the expenditures
contained therein by organizational units, objects and funds, and the
income by organizational units, sources and funds.
(b) Part 2 must embrace the detailed budgetary estimates both of
expenditures and revenues as provided in NRS 353.150 to 353.246 ,
inclusive. The information must be presented in a manner which sets forth
separately the cost of continuing each program at the same level of
service as the current year and the cost, by budgetary issue, of any
recommendations to enhance or reduce that level of service. Revenues must
be summarized by type, and expenditures must be summarized by category of
expense. Part 2 must include a mission statement and measurement
indicators for each program. It must also include statements of the
bonded indebtedness of the State Government, showing the requirements for
redemption of debt, the debt authorized and unissued, and the condition
of the sinking funds, and any statements relative to the financial plan
which the Governor may deem desirable, or which may be required by the
Legislature.
(c) Part 3 must include a recommendation to the Legislature for the
drafting of a general appropriation bill authorizing, by departments,
institutions and agencies, and by funds, all expenditures of the
Executive Department of the State Government for the next 2 fiscal years,
and may include recommendations to the Legislature for the drafting of
such other bills as may be required to provide the income necessary to
finance the proposed budget and to give legal sanction to the financial
plan if adopted by the Legislature.
2. Except as otherwise provided in NRS 353.211 , as soon as each part of the proposed budget
is prepared, a copy of the part must be transmitted to the Fiscal
Analysis Division of the Legislative Counsel Bureau for confidential
examination and retention.
3. Except for the information provided to the Fiscal Analysis
Division of the Legislative Counsel Bureau pursuant to NRS 353.211 , parts 1 and 2 of the proposed budget are
confidential until the Governor transmits the proposed budget to the
Legislature pursuant to NRS 353.230 ,
regardless of whether those parts are in the possession of the Executive
or Legislative Department of the State Government. Part 3 of the proposed
budget is confidential until the bills which result from the proposed
budget are introduced in the Legislature.
[10:299:1949; 1943 NCL § 6995.10]—(NRS A 1959, 210; 1961, 389;
1963, 491; 1973, 1857; 1977, 347; 1979, 609; 1987, 1323, 1325; 1991,
2443; 1993, 624; 1995, 2812; 1997, 2700, 2705)
1. Except as otherwise provided in subsection 6, on or before
September 1 of each even-numbered year, all departments, institutions and
other agencies of the Executive Department of the State Government, and
all agencies of the Executive Department of the State Government
receiving state money, fees or other money under the authority of the
State, including those operating on money designated for specific
purposes by the Nevada Constitution or otherwise, shall prepare, on
blanks furnished them by the Chief, and submit to the Chief:
(a) The number of positions within the department, institution or
agency that have been vacant for at least 12 months, the number of months
each such position has been vacant and the reasons for each such vacancy;
and
(b) Estimates of their expenditure requirements, together with all
anticipated income from fees and all other sources, for the next 2 fiscal
years compared with the corresponding figures of the last completed
fiscal year and the estimated figures for the current fiscal year.
2. The Chief shall direct that one copy of the forms submitted
pursuant to subsection 1, accompanied by every supporting schedule and
any other related material, be delivered directly to the Fiscal Analysis
Division of the Legislative Counsel Bureau on or before September 1 of
each even-numbered year.
3. The Budget Division of the Department of Administration shall
give advance notice to the Fiscal Analysis Division of the Legislative
Counsel Bureau of any conference between the Budget Division of the
Department of Administration and personnel of other state agencies
regarding budget estimates. A fiscal analyst of the Legislative Counsel
Bureau or his designated representative may attend any such conference.
4. The estimates of expenditure requirements submitted pursuant to
subsection 1 must be classified to set forth the data of funds,
organizational units, and the character and objects of expenditures, and
must include a mission statement and measurement indicators for each
program. The organizational units may be subclassified by functions and
activities, or in any other manner at the discretion of the Chief.
5. If any department, institution or other agency of the Executive
Department of the State Government, whether its money is derived from
state money or from other money collected under the authority of the
State, fails or neglects to submit estimates of its expenditure
requirements as provided in this section, the Chief may, from any data at
hand in his office or which he may examine or obtain elsewhere, make and
enter a proposed budget for the department, institution or agency in
accordance with the data.
6. Agencies, bureaus, commissions and officers of the Legislative
Department, the Public Employees’ Retirement System and the Judicial
Department of the State Government shall submit to the Chief for his
information in preparing the proposed executive budget the budgets which
they propose to submit to the Legislature.
[11:299:1949; 1943 NCL § 6995.11]—(NRS A 1957, 369; 1959, 210;
1961, 389; 1963, 492, 1287; 1967, 167; 1973, 859, 1858; 1977, 348; 1979,
924; 1981, 1522, 2046; 1983, 184, 766; 1991, 2444; 1993, 624, 776; 1995,
2813; 1997, 2705; 1999, 1819 ; 2001, 1137 ; 2003, 20th Special Session, 22 )
1. On or before October 15 of each even-numbered year, the Chief
shall provide to the Fiscal Analysis Division of the Legislative Counsel
Bureau:
(a) Computerized budget files containing the actual data regarding
revenues and expenditures for the previous year;
(b) The work programs for the current year; and
(c) Each agency’s requested budget for the next 2 fiscal years.
2. On or before December 31 of each even-numbered year, the Chief
shall provide to the Fiscal Analysis Division:
(a) Each agency’s adjusted base budget by budgetary account for the
next 2 fiscal years; and
(b) An estimated range of the costs for:
(1) Continuing the operation of State Government; and
(2) Providing elementary, secondary and higher public
education,
Ê at the current level of service.
3. The information provided to the Fiscal Analysis Division
pursuant to subsections 1 and 2 is open for public inspection.
(Added to NRS by 1991, 2245; A 1995, 2814; 1997, 2701, 2705; 1999,
2207 )
1. In preparing the proposed budget for the Executive Department
of the State Government for each biennium, the Chief shall not exceed the
limit upon total proposed expenditures for purposes other than
construction from the State General Fund calculated pursuant to this
section. The base for each biennium is the total expenditure, for the
purposes limited, from the State General Fund appropriated and authorized
by the Legislature for the biennium beginning on July 1, 1975.
2. The limit for each biennium is calculated as follows:
(a) The amount of expenditure constituting the base is multiplied
by the percentage of change in population for the current biennium from
the population on July 1, 1974, and this product is added to or
subtracted from the amount of expenditure constituting the base.
(b) The amount calculated pursuant to paragraph (a) is multiplied
by the percentage of inflation or deflation, and this product is added to
or subtracted from the amount calculated pursuant to paragraph (a).
(c) Subject to the limitations of this paragraph:
(1) If the amount resulting from the calculations pursuant
to paragraphs (a) and (b) represents a net increase over the base
biennium, the Chief may increase the proposed expenditure accordingly.
(2) If the amount represents a net decrease, the Chief shall
decrease the proposed expenditure accordingly.
(3) If the amount is the same as in the base biennium, that
amount is the limit of permissible proposed expenditure.
Ê The proposed budget for each fiscal year of the biennium must provide
for a reserve of not less than 5 percent nor more than 10 percent of the
total of all proposed appropriations from the State General Fund for the
operation of all departments, institutions and agencies of the State
Government and authorized expenditures from the State General Fund for
the regulation of gaming for that fiscal year.
3. The revised estimate of population for the State issued by the
United States Department of Commerce as of July 1, 1974, must be used,
and the Governor shall certify the percentage of increase or decrease in
population for each succeeding biennium. The Consumer Price Index
published by the United States Department of Labor for July preceding
each biennium must be used in determining the percentage of inflation or
deflation.
4. The Chief may exceed the limit to the extent necessary to meet
situations in which there is a threat to life or property.
(Added to NRS by 1979, 1237; A 1991, 2471; 1995, 1565, 2814; 1997,
2705)
1. Not later than June 1 of each year the Governor shall require
the head of each department, institution and agency of the Executive
Department of the State Government to submit to him through the Chief a
work program for the ensuing fiscal year. Such program shall:
(a) Include all appropriations or other funds from any source
whatever made available to the department, institution or agency for its
operation and maintenance and for the acquisition of property.
(b) Show the requested allotments of appropriations or other funds
by month or other period as the Chief may require for the entire fiscal
year.
2. The Governor, with the assistance of the Chief, shall review
the requested allotments with respect to the work program of each
department, institution or agency, and the Governor shall, if he deems it
necessary, revise, alter or change such allotments before approving the
same. The aggregate of such allotments shall not exceed the total
appropriations or other funds from any source whatever made available to
the department, institution or agency for the fiscal year in question.
3. The Chief shall transmit a copy of the allotments as approved
by the Governor to the head of the department, institution or agency
concerned, to the State Treasurer, to the State Controller and to the
Fiscal Analysis Division of the Legislative Counsel Bureau.
4. All expenditures to be made from the appropriations or other
funds from any source whatever shall be made on the basis of such
allotments and not otherwise, and shall be broken down into such
classifications as the Chief may require.
[12:299:1949; 1943 NCL § 6995.12]—(NRS A 1963, 493, 1288; 1967,
167, 351; 1973, 1666; 1977, 348)
1. The head of any department, institution or agency of the
Executive Department of the State Government, whenever he deems it
necessary because of changed conditions, may request the revision of the
work program of his department, institution or agency at any time during
the fiscal year, and submit the revised program to the Governor through
the Chief with a request for revision of the allotments for the remainder
of that fiscal year.
2. Every request for revision must be submitted to the Chief on
the form and with supporting information as the Chief prescribes.
3. Before encumbering any appropriated or authorized money, every
request for revision must be approved or disapproved in writing by the
Governor or the Chief, if the Governor has by written instrument
delegated this authority to the Chief.
4. Whenever a request for the revision of a work program of a
department, institution or agency in an amount more than $20,000 would,
when considered with all other changes in allotments for that work
program made pursuant to NRS 353.215
and subsections 1, 2 and 3 of this section, increase or decrease by 10
percent or $50,000, whichever is less, the expenditure level approved by
the Legislature for any of the allotments within the work program, the
request must be approved as provided in subsection 5 before any
appropriated or authorized money may be encumbered for the revision.
5. If a request for the revision of a work program requires
additional approval as provided in subsection 4 and:
(a) Is necessary because of an emergency as defined in NRS 353.263
or for the protection of life or
property, the Governor shall take reasonable and proper action to approve
it and shall report the action, and his reasons for determining that
immediate action was necessary, to the Interim Finance Committee at its
first meeting after the action is taken. Action by the Governor pursuant
to this paragraph constitutes approval of the revision, and other
provisions of this chapter requiring approval before encumbering money
for the revision do not apply.
(b) The Governor determines that the revision is necessary and
requires expeditious action, he may certify that the request requires
expeditious action by the Interim Finance Committee. Whenever the
Governor so certifies, the Interim Finance Committee has 15 days after
the request is submitted to its Secretary within which to consider the
revision. Any request for revision which is not considered within the
15-day period shall be deemed approved.
(c) Does not qualify pursuant to paragraph (a) or (b), it must be
submitted to the Interim Finance Committee. The Interim Finance Committee
has 45 days after the request is submitted to its Secretary within which
to consider the revision. Any request which is not considered within the
45-day period shall be deemed approved.
6. The Secretary shall place each request submitted to him
pursuant to paragraph (b) or (c) of subsection 5 on the agenda of the
next meeting of the Interim Finance Committee.
7. In acting upon a proposed revision of a work program, the
Interim Finance Committee shall consider, among other things:
(a) The need for the proposed revision; and
(b) The intent of the Legislature in approving the budget for the
present biennium and originally enacting the statutes which the work
program is designed to effectuate.
[13:299:1949; 1943 NCL § 6995.13]—(NRS A 1959, 211; 1963, 493,
1288; 1969, 1121; 1979, 609; 1981, 2039; 1987, 1326; 1991, 277; 1997,
2702)
1. A state agency other than the Nevada System of Higher Education
and vocational licensing boards may not change a position for which money
has been appropriated or authorized from one occupational group to
another, as defined by the index developed pursuant to NRS 284.171 , without the approval of the Legislature or of
the Interim Finance Committee.
2. All proposed changes of positions from one occupational group
to another must be submitted to the Interim Finance Committee. The
Interim Finance Committee has 45 days after a proposal is submitted to
its Secretary within which to consider it. Any proposed change of a
position from one occupational group to another which is not considered
within the 45-day period shall be deemed approved.
3. The Secretary shall place each request submitted to him
pursuant to subsection 2 on the agenda of the next meeting of the Interim
Finance Committee.
4. In acting upon a proposed change of position, the Interim
Finance Committee shall consider, among other things:
(a) The need for the proposed change; and
(b) The intent of the Legislature in approving the existing
classification of positions.
(Added to NRS by 1979, 608; A 1981, 1523, 1832, 2040; 1983, 767;
1987, 1324; 1993, 395; 2001, 1442 )
1. In order to provide some degree of flexibility to meet
emergencies arising during each fiscal year in the expenditures for the
State Distributive School Account in the State General Fund and for
operation and maintenance of the various departments, institutions and
agencies of the Executive Department of the State Government, the Chief,
with the approval in writing of the Governor, may require the State
Controller or the head of each such department, institution or agency to
set aside a reserve in such amount as the Chief may determine, out of the
total amount appropriated or out of other funds available from any source
whatever to the department, institution or agency.
2. At any time during the fiscal year this reserve or any portion
of it may be returned to the appropriation or other fund to which it
belongs and may be added to any one or more of the allotments, if the
Chief so orders in writing.
[14:299:1949; 1943 NCL § 6995.14]—(NRS A 1963, 494, 1289; 1967,
352; 1969, 1122; 1983, 1908; 1987, 417)
1. On or before July 1 of each even-numbered year, the Governor
shall impanel an Economic Forum.
2. The Governor shall appoint three members of his own selection
and one member nominated by the Majority Floor Leader of the Senate and
one member nominated by the Speaker of the Assembly to serve on the
Economic Forum for a term of 2 years.
3. On or before June 15 of each even-numbered year, and within 30
days after the position of his nominee on the Economic Forum becomes
vacant, each nominating authority set forth in subsection 2 shall submit
to the Governor the name of his nominee to the Economic Forum.
4. If a nominating authority fails to submit a timely nomination
of a person who is qualified pursuant to subsections 6 and 7 to the
Governor pursuant to subsection 3, the Governor may appoint any qualified
person to the position.
5. Each member appointed pursuant to subsection 2 or 4 may be
removed by the Governor for good cause.
6. Each member must be an expert with demonstrated ability in the
field of economics, taxation or other discipline necessary to economic
forecasting and be able to bring knowledge and professional judgment to
the deliberations of the Economic Forum.
7. No officer or employee of the State Government, including
publicly supported institutions of higher education, may be a member of
the Economic Forum.
8. Except as otherwise provided in subsection 4, a person
appointed to fill a vacancy must be nominated and appointed in the same
manner as his predecessor in office.
(Added to NRS by 1993, 2208; A 2005, 1236 )
1. The Economic Forum impaneled pursuant to NRS 353.226 shall:
(a) Elect a Chairman and Vice Chairman from among its members at
its first meeting;
(b) Adopt such rules governing the conduct of the Economic Forum as
it deems necessary; and
(c) Hold such number of meetings as may be necessary to accomplish
the tasks assigned to it in the time allotted.
2. The Director of the Legislative Counsel Bureau and Chief of the
Budget Division of the Department of Administration shall jointly provide
the Economic Forum with:
(a) Meeting rooms;
(b) Staff;
(c) Data processing services; and
(d) Clerical assistance.
3. A majority of the members constitutes a quorum and a majority
of those present must concur in any decision.
4. While engaged in the business of the Economic Forum, each
member is entitled to receive the per diem allowance and travel expenses
provided for state officers and employees generally.
5. In addition to the per diem allowance and travel expenses
provided in subsection 4, each member of the Economic Forum who is
appointed by the Governor pursuant to subsection 2 of NRS 353.226 is entitled to receive for each meeting of the
Economic Forum:
(a) Eighty dollars for 1 day of preparation for that meeting; and
(b) Eighty dollars for each day or part of a day during which the
meeting lasts.
(Added to NRS by 1993, 2209; A 1997, 3213)
1. The Economic Forum impaneled pursuant to NRS 353.226 shall:
(a) Make such projections for economic indicators as it deems
necessary to ensure that an accurate estimate is produced pursuant to
paragraph (b);
(b) Provide an accurate estimate of the revenue that will be
collected by the State for general, unrestricted uses, and not for
special purposes, during the biennium that begins on July 1 of the year
following the date on which the Economic Forum was empaneled;
(c) Request such technical assistance as the Economic Forum deems
necessary from the Technical Advisory Committee created by NRS 353.229
;
(d) On or before December 1 of the year in which the Economic Forum
was empaneled, prepare a written report of its projections of economic
indicators and estimate of future state revenue required by paragraphs
(a) and (b) and present the report to the Governor and the Legislature;
and
(e) On or before May 1 of the year following the year in which the
Economic Forum was empaneled, prepare a written report confirming or
revising the projections of economic indicators and estimate of future
state revenue contained in the report prepared pursuant to paragraph (d)
and present the report to the Governor and the Legislature.
2. The Economic Forum may make preliminary projections of economic
indicators and estimates of future state revenue at any time. Any such
projections and estimates must be made available to the various agencies
of the State through the Chief.
3. The Economic Forum may request information directly from any
state agency. A state agency that receives a reasonable request for
information from the Economic Forum shall comply with the request as soon
as is reasonably practicable after receiving the request.
4. To carry out its duties pursuant to this section, the Economic
Forum may consider any information received from the Technical Advisory
Committee and any other information received from independent sources.
5. Copies of the projections and estimates made pursuant to this
section must be made available to the public by the Director of the
Legislative Counsel Bureau for the cost of reproducing the material.
(Added to NRS by 1993, 2209; A 2005, 1237 )
1. The Technical Advisory Committee on Future State Revenues,
consisting of seven members, is hereby created.
2. The members of the Committee are the persons serving in the
following positions or their designees:
(a) The Senate Fiscal Analyst;
(b) The Assembly Fiscal Analyst;
(c) The Chief of the Budget Division of the Department of
Administration;
(d) The head of the Research Division of the Employment Security
Division of the Department of Employment, Training and Rehabilitation or,
if that position ceases to exist, the position deemed by the
Administrator of the Employment Security Division to be the equivalent of
that position;
(e) The Vice Chancellor for Finance of the Nevada System of Higher
Education or a person designated by the Vice Chancellor;
(f) The demographer employed pursuant to NRS 360.283 ; and
(g) The Chairman of the Committee on Local Government Finance.
3. The Committee shall:
(a) At its first meeting and annually thereafter elect a Chairman
and Vice Chairman from among its members;
(b) Adopt such rules governing the conduct of the Committee as it
deems necessary;
(c) Hold such number of meetings as may be necessary to carry out
the requests made by the Economic Forum pursuant to NRS 353.228 in the most timely manner practicable; and
(d) Provide all assistance requested by the Economic Forum pursuant
to NRS 353.227 .
4. A majority of the Committee constitutes a quorum and a majority
of those members present must concur in any decision.
5. Each member of the Committee who is not an officer or employee
of the State shall serve without compensation, except that while he is
engaged in the business of the Committee he is entitled to receive the
per diem allowance and travel expenses provided for state officers and
employees generally.
6. Each member of the Committee who is an officer or employee of
the State must be relieved from his duties without loss of his regular
compensation so that he may prepare for and attend meetings of the
Committee and perform any work necessary to accomplish the tasks assigned
to the Committee in the most timely manner practicable. A state agency
shall not require an officer or employee who is a member of the Committee
to make up the time he is absent from work to fulfill his obligations as
a member, nor shall it require the member to take annual vacation or
compensatory time for the absence. Such a member shall serve on the
Committee without additional compensation, except that while he is
engaged in the business of the Committee he is entitled to receive the
per diem allowance and travel expenses provided for state officers and
employees generally, which must be paid by the state agency which employs
him.
7. The Committee may request information from any state agency. A
state agency that receives a reasonable request for information from the
Committee shall comply with the request as soon as is reasonably
practicable after receiving the request.
8. The Director of the Legislative Counsel Bureau and the Budget
Division of the Department of Administration shall jointly provide the
Committee with:
(a) Meeting rooms;
(b) Staff;
(c) Data processing services; and
(d) Clerical assistance.
(Added to NRS by 1993, 2210; A 1995, 140, 683)
1. The Chief shall review the estimates, altering, revising,
increasing or decreasing the items of the estimates as he may deem
necessary in view of the needs of the various departments, institutions
and agencies in the Executive Department of the State Government and the
total anticipated income of the State Government and of the various
departments, institutions and agencies of the Executive Department during
the next fiscal year. In performing the duties required by this
subsection, the Chief shall use the projections and estimates prepared by
the Economic Forum pursuant to NRS 353.228 .
2. The Chief shall meet with a fiscal analyst of the Legislative
Counsel Bureau or his designated representative and personnel of the
various departments, institutions and agencies of the Executive
Department to discuss:
(a) The budgetary requests of each department, institution and
agency; and
(b) The budgetary recommendations of the Budget Division for each
department, institution and agency,
Ê for the next 2 fiscal years. The Chief shall allow the fiscal analyst
of the Legislative Counsel Bureau or his designated representative full
access to all materials connected with the review.
3. The Chief shall then prepare a final version of the proposed
budget, in accordance with NRS 353.150
to 353.246 , inclusive, and shall
deliver it to the Governor. The final version of the proposed budget must
include the adjusted base budget for each department, institution and
agency of the Executive Department, the costs for continuing each program
at the current level of service and the costs, if any, for new programs,
recommended enhancements of existing programs or reductions for the
departments, institutions and agencies of the Executive Department for
the next 2 fiscal years. All projections of revenue and any other
information concerning future state revenue contained in the proposed
budget must be based upon the projections and estimates prepared by the
Economic Forum pursuant to NRS 353.228 .
4. The Governor shall, not later than 14 calendar days before the
commencement of the regular legislative session, submit the proposed
budget to the Director of the Legislative Counsel Bureau for transmittal
to the Legislature. The Governor shall simultaneously submit, as a
separate document:
(a) An analysis of any new programs or enhancements of existing
programs being recommended; and
(b) Any increase in or new revenues which are being recommended in
the proposed budget.
Ê The document must specify the total cost by department, institution or
agency of new programs or enhancements, but need not itemize the specific
costs. All projections of revenue and any other information concerning
future state revenue contained in the document must be based upon the
projections and estimates prepared by the Economic Forum pursuant to NRS
353.228 .
5. On or before the 19th calendar day of the regular legislative
session, the Governor shall submit to the Legislative Counsel
recommendations for each legislative measure which will be necessary to
carry out the final version of the proposed budget or to carry out the
Governor’s legislative agenda. These recommendations must contain
sufficient detailed information to enable the Legislative Counsel to
prepare the necessary legislative measures.
6. During the consideration of the general appropriation bill and
any special appropriation bills and bills authorizing budgeted
expenditures by the departments, institutions and agencies operating on
money designated for specific purposes by the Constitution or otherwise,
drafted at the request of the Legislature upon the recommendations
submitted by the Governor with the proposed budget, the Governor or his
representative have the right to appear before and be heard by the
appropriation committees of the Legislature in connection with the
appropriation bill or bills, and to render any testimony, explanation or
assistance required of him.
[16:299:1949; 1943 NCL § 6995.16]—(NRS A 1959, 211; 1963, 494,
1289; 1969, 1122; 1973, 1667; 1977, 349; 1989, 2188; 1993, 2211; 1995,
2815; 1997, 2705; 1999, 2208 )
1. Every appropriation in addition to that provided for in the
proposed budget must be embodied in a separate bill and must be limited
to some single work, object or purpose stated in the bill.
2. A supplementary appropriation is not valid if it exceeds the
amount in the State Treasury available for the appropriation, unless the
Legislature making the appropriation provides the necessary revenue to
pay the appropriation by a tax, direct or indirect, to be laid and
collected as directed by the Legislature. The tax must not exceed the
rates permitted under the Constitution of the State of Nevada. This
provision does not apply to appropriations to suppress insurrections,
defend the State, or assist in defending the United States in time of war.
3. An appropriation of money must not be made or a level of salary
or other expenditure established which is contingent upon the attainment,
during the biennium in which the money is to be expended or the salary or
level of expenditure is to be effective, of a specified balance in the
State General Fund.
4. The revenues and other resources of any fund are subject to
legislative authorization or appropriation and legislative review for
each fiscal period except where that procedure conflicts with the
Constitution or an express provision of statute.
[17:299:1949; 1943 NCL § 6995.17]—(NRS A 1969, 1123; 1977, 40;
1991, 2472; 1995, 2816; 1997, 2705)
1. The Governor shall submit to his successor in office:
(a) A detailed record of all expenditures made in the preceding
fiscal year by each of the departments of the State Government supported
by public funds.
(b) A record of fund balances, the income to each fund in the State
Treasury, and the record of the sources of income to each fund in the
State Treasury from or during the preceding fiscal year.
(c) A statement of the bonded debt and of the obligations and
assets of the State as of the close of the preceding fiscal year.
2. The records and statements required by subsection 1 must be
submitted in such form as to permit the entry of the items in the
proposed budget for the Executive Department of the State Government.
[18:299:1949; 1943 NCL § 6995.18]—(NRS A 1959, 212; 1995, 2817;
1997, 2705)
In addition
to the requirements of NRS 353.335 ,
every department, institution and agency of the Executive Department of
the State Government, when making requests for budgets to be submitted to
the Federal Government for money, equipment, material or services, shall
file the request or budget with the office of the Chief and with the
Fiscal Analysis Division of the Legislative Counsel Bureau before
submitting it to the proper federal authority. When the federal authority
has approved the request or budget, in whole or in part, the department,
institution or agency of the State Government shall resubmit it to the
Chief and to the Fiscal Analysis Division of the Legislative Counsel
Bureau for recording before any allotment or encumbrance of the federal
money is made.
[21:299:1949; added 1953, 70]—(NRS A 1963, 494, 1290; 1979, 611)
1. Except as otherwise provided in subsection 2 of this section
and subsection 6 of NRS 353.210 , the
provisions of NRS 353.150 to 353.245
, inclusive, do not apply to agencies,
bureaus, commissions and officers of the Legislative Department, the
Public Employees’ Retirement System and the Judicial Department of the
State Government.
2. The Legislative Department, the Public Employees’ Retirement
System and the Judicial Department of the State Government shall submit
their budgets to the Legislature in the same format as the proposed
executive budget unless otherwise provided by the Legislative Commission.
All projections of revenue and any other information concerning future
state revenue contained in those budgets must be based upon the
projections and estimates prepared by the Economic Forum pursuant to NRS
353.228 .
(Added to NRS by 1963, 490; A 1973, 860; 1981, 2047; 1983, 185;
1991, 2447; 1993, 777, 2212; 1995, 2817; 1997, 2705; 1999, 1820 )
ACCOUNTINGS; DEFICIENCY, CONTINGENT AND EMERGENCY EXPENDITURES; REVERSIONS
Except as otherwise expressly
provided in a particular statute:
1. All money which belongs to the State must be deposited in the
State Treasury.
2. All money which is deposited in the State Treasury must be
credited to the State General Fund.
(Added to NRS by 1979, 611)
1. The State Treasurer shall designate the financial institutions
into which money received by a state officer, department or commission
must be deposited.
2. Except as otherwise provided in subsections 3 and 4, every
state officer, department or commission which receives or which may
receive any money of the State of Nevada or for its use and benefit shall
deposit on Thursday of each week, in a financial institution designated
by the State Treasurer to the credit of the State Treasurer’s Account,
all money received by that officer, department or commission during the
previous week.
3. Except as otherwise provided in subsection 4, if on any day the
money accumulated for deposit is $10,000 or more, a deposit must be made
not later than the next working day.
4. If the Department of Wildlife accumulates for deposit $10,000
or more on any day, the money must be deposited within 10 working days.
5. Every officer, department or commission which is required to
deposit money with the State Treasurer shall comply with that requirement
by depositing the money in a financial institution designated by the
State Treasurer to the credit of the State Treasurer’s Account.
6. Every officer, head of any department or commissioner who fails
to comply with the provisions of this section is guilty of a misdemeanor
in office.
7. As used in this section, “financial institution” means a bank,
savings and loan association, thrift company or credit union regulated
pursuant to title 55 or 56 of NRS.
[1:26:1928; NCL § 7042] + [2:26:1928; NCL § 7043]—(NRS A 1977, 413;
1989, 989, 1782; 1993, 172, 1571; 1995, 579; 2003, 1561 )
The State Agency Fund
for Bonds is hereby created as an agency fund. The Fund is a continuing
fund without reversion. The State Controller may establish such accounts
in the State Agency Fund for Bonds as are necessary to account properly
for surety bonds or deposits held by the various agencies of the State.
The money in the Fund must be paid out on claims as other claims against
the State are paid.
(Added to NRS by 1991, 1749)
1. The State Board of Examiners may authorize its Clerk, under
such circumstances as it deems appropriate, to authorize a state agency
to establish a petty cash account of not more than $500 out of the
agency’s budgeted resources.
2. If a petty cash account is authorized for any state agency
pursuant to this section, the Clerk shall:
(a) Define the purposes for which the petty cash account may be
used; and
(b) Provide that replenishment claims must be paid from the
agency’s budgeted resources and processed as other claims against the
State are paid.
(Added to NRS by 1975, 128; A 1989, 1501; 2001, 1077 ; 2003, 961 )
1. Every agency, department and institution of the State of Nevada
shall deposit all money received from the Federal Government, the
counties or other sources, in the State Treasury as provided in NRS
353.250 unless otherwise provided by
law. These deposits must be made to work program accounts directly or to
other budget accounts.
2. Except for the balance in any proprietary fund and appropriated
or authorized reserves, any balance remaining at the end of a fiscal year
in a budget account of an agency, department or institution of the State
of Nevada, whether or not authorized for expenditure under a work
program, reverts to the source of funding supporting the agency,
department or institution. If that source of funding is federal money or
a source of revenue the use of which is restricted by statute, then the
balance may be authorized for expenditure under a work program for the
subsequent fiscal year in accordance with the provisions of this chapter.
3. No provision of this chapter may be construed to authorize or
direct the transfer, expenditure or reversion of any money received from
the Federal Government contrary to the conditions upon which that money
was received or to any federal law or regulation respecting the
accountability therefor.
4. This section does not apply to the Board of Regents of the
University of Nevada and the Nevada State Museum.
(Added to NRS by 1963, 476; A 1995, 337)
The State Controller shall
account for all amounts received by the State for distribution to local
governments and all amounts received from local governments for
distribution to state funds through the Intergovernmental Fund which is
hereby created as an agency fund.
(Added to NRS by 1977, 199; A 1989, 309)
1. The sums appropriated for the various branches of expenditure
in the public service of the State shall be applied solely to the objects
for which they are respectively made, and for no others.
2. Any person violating the provisions of subsection 1 shall be
punished by a fine of not more than $500.
[1:165:1915; 1919 RL p. 3096; NCL § 6931] + [3:165:1915; 1919 RL p.
3096; NCL § 6933]—(NRS A 1967, 556; 1979, 1465)
Whenever moneys have been appropriated from the General
Fund to a specific fund created for the purpose of carrying on certain
activities or accomplishing certain objectives, and no provision has been
made for the reversion to the General Fund of any moneys which remain in
such specific fund after the completion of the activities or the
accomplishment of the objectives for which such fund was created, the
State Controller may order the transfer to the General Fund of such
moneys upon obtaining an appropriate recommendation from the State Board
of Examiners and the consent of the agency having control of the specific
fund involved.
(Added to NRS by 1963, 44)
[Effective through April 30, 2013.]
1. It is unlawful for any state officer, commissioner, head of any
state department or other employee, whether elected or appointed, to
expend more money than the sum specifically appropriated by law for any
such office, commission or department.
2. Except as otherwise provided in NRS 338.1906 , it is unlawful for any state officer,
commissioner, head of any department or employee of this state to bind,
or attempt to bind, the State of Nevada or any fund or department thereof
in any amount in excess of the specific amount provided by law, or in any
other manner than that provided by law, for any purpose whatever.
3. Every claim allowed in violation of the provisions of this
section shall be void.
4. Every officer of the State of Nevada, elective or appointive,
who violates any of the provisions of this section shall be guilty of
malfeasance in office.
5. Every person other than those specified in subsection 4 who
violates any of the provisions of this section shall be guilty of a
misdemeanor.
[1:213:1929; NCL § 7049] + [2:213:1929; NCL § 7050] + [4:213:1929;
NCL § 7052] + [5:213:1929; NCL § 7053] + [6:213:1929; NCL § 7054]—(NRS A
1967, 556; 1993, 914, 1439, 2135; 1995, 575, 576)
[Effective May 1, 2013.]
1. It is unlawful for any state officer, commissioner, head of any
state department or other employee, whether elected or appointed, to
expend more money than the sum specifically appropriated by law for any
such office, commission or department.
2. It is unlawful for any state officer, commissioner, head of any
department or employee of this state to bind, or attempt to bind, the
State of Nevada or any fund or department thereof in any amount in excess
of the specific amount provided by law, or in any other manner than that
provided by law, for any purpose whatever.
3. Every claim allowed in violation of the provisions of this
section shall be void.
4. Every officer of the State of Nevada, elective or appointive,
who violates any of the provisions of this section shall be guilty of
malfeasance in office.
5. Every person other than those specified in subsection 4 who
violates any of the provisions of this section shall be guilty of a
misdemeanor.
[1:213:1929; NCL § 7049] + [2:213:1929; NCL § 7050] + [4:213:1929;
NCL § 7052] + [5:213:1929; NCL § 7053] + [6:213:1929; NCL § 7054]—(NRS A
1967, 556; 1993, 914, 1439, 2135; 1995, 575, 576, effective May 1, 2013)
When the State Board of
Examiners finds, after diligent inquiry and examination, that:
1. As a result of payment for terminal leave, sick leave or unused
sick leave to any state officer or employee or his beneficiary,
sufficient appropriated money does not remain available to permit the
payment of a salary when due to a person to be appointed or employed to
replace the officer or employee; and
2. The appointment or employment of the replacement is necessary
in the best interests of the State,
Ê the State Board of Examiners may authorize the expenditure of sums not
exceeding $12,000 from the Reserve for Statutory Contingency Account for
payment of a salary when due to each person so appointed or employed as a
replacement for the person to whom the terminal leave pay or sick leave
pay was paid or is payable.
(Added to NRS by 1969, 1015; A 1973, 1667; 1975, 282; 1977, 1094;
1983, 181; 1991, 1749; 1999, 166 ; 2001 Special Session, 65 )
1. As used in this section, “emergency” means invasion, disaster,
insurrection, riot, breach of the peace, substantial threat to life or
property, epidemic or the imminent danger thereof. The term includes
damage to or the disintegration of a building owned by this state or of
the mechanical or electrical system of such a building when immediate
repairs are necessary to maintain the integrity of the structure or its
mechanical or electrical system.
2. The Emergency Account is hereby created in the State General
Fund. Money for the Account must be provided by direct legislative
appropriation.
3. When the State Board of Examiners finds that an emergency
exists which requires an expenditure for which no appropriation has been
made, or in excess of an appropriation made, the Board may authorize an
expenditure from the Emergency Account to meet the emergency.
4. The State Board of Examiners may, under such circumstances as
it deems appropriate, authorize its Clerk to determine whether an
emergency exists and approve, on behalf of the Board, an expenditure from
the Emergency Account.
5. The Chief shall enumerate expenditures from the Account made in
the preceding biennium in each executive budget report.
(Added to NRS by 1960, 120; A 1963, 1028; 1969, 504, 1014, 1457;
1975, 26; 1977, 228; 1981, 438; 1989, 74; 1991, 1750; 2001, 1078 ; 2003, 961 )
[Effective
through June 30, 2006, or until enactment of the Interstate Compact for
Juveniles into law by the 35th jurisdiction, whichever is later.]
1. The Reserve for Statutory Contingency Account is hereby created
in the State General Fund.
2. The State Board of Examiners shall administer the Reserve for
Statutory Contingency Account. The money in the Account must be expended
only for:
(a) The payment of claims which are obligations of the State
pursuant to NRS 41.03435 , 41.0347
, 62I.050 , 176.485 ,
179.310 , 212.040 , 212.050 ,
212.070 , 281.174 , 282.290 ,
282.315 , 288.203 , 293.253 ,
293.405 , 353.120 , 353.262 ,
412.154 and 475.235 ;
(b) The payment of claims which are obligations of the State
pursuant to:
(1) Chapter 472 of NRS arising
from operations of the Division of Forestry of the State Department of
Conservation and Natural Resources directly involving the protection of
life and property; and
(2) NRS 7.155 , 34.750
, 176A.640 , 179.225 ,
213.153 and 293B.210 ,
Ê except that claims may be approved for the respective purposes listed
in this paragraph only when the money otherwise appropriated for those
purposes has been exhausted;
(c) The payment of claims which are obligations of the State
pursuant to NRS 41.0349 and 41.037
, but only to the extent that the money
in the Fund for Insurance Premiums is insufficient to pay the claims; and
(d) The payment of claims which are obligations of the State
pursuant to NRS 535.030 arising from
remedial actions taken by the State Engineer when the condition of a dam
becomes dangerous to the safety of life or property.
3. The State Board of Examiners may authorize its Clerk, under
such circumstances as it deems appropriate, to approve, on behalf of the
Board, the payment of claims from the Reserve for Statutory Contingency
Account. For the purpose of exercising any authority granted to the Clerk
of the State Board of Examiners pursuant to this subsection, any
statutory reference to the State Board of Examiners relating to such a
claim shall be deemed to refer to the Clerk of the Board.
(Added to NRS by 1963, 1110; A 1964, 11; 1965, 1416; 1967, 1471;
1968, 22, 54; 1969, 640, 1015; 1973, 170; 1975, 345, 514, 896, 1489;
1977, 229, 238, 421, 816, 1011, 1540; 1979, 341, 1166, 1737; 1981, 486,
631, 1690, 1872; 1983, 181, 1090; 1985, 545, 617, 1237; 1987, 112, 1613;
1989, 309; 1991, 92, 1750, 1825; 1995, 865, 2640; 2001, 1079 , 1088 ; 2003, 20 , 1134 )
[Effective
July 1, 2006, or upon enactment of the Interstate Compact for Juveniles
into law by the 35th jurisdiction, whichever is later.]
1. The Reserve for Statutory Contingency Account is hereby created
in the State General Fund.
2. The State Board of Examiners shall administer the Reserve for
Statutory Contingency Account. The money in the Account must be expended
only for:
(a) The payment of claims which are obligations of the State
pursuant to NRS 41.03435 , 41.0347
, 62I.025 , 176.485 ,
179.310 , 212.040 , 212.050 ,
212.070 , 281.174 , 282.290 ,
282.315 , 288.203 , 293.253 ,
293.405 , 353.120 , 353.262 ,
412.154 and 475.235 ;
(b) The payment of claims which are obligations of the State
pursuant to:
(1) Chapter 472 of NRS arising
from operations of the Division of Forestry of the State Department of
Conservation and Natural Resources directly involving the protection of
life and property; and
(2) NRS 7.155 , 34.750
, 176A.640 , 179.225 ,
213.153 and 293B.210 ,
Ê except that claims may be approved for the respective purposes listed
in this paragraph only when the money otherwise appropriated for those
purposes has been exhausted;
(c) The payment of claims which are obligations of the State
pursuant to NRS 41.0349 and 41.037
, but only to the extent that the money
in the Fund for Insurance Premiums is insufficient to pay the claims; and
(d) The payment of claims which are obligations of the State
pursuant to NRS 535.030 arising from
remedial actions taken by the State Engineer when the condition of a dam
becomes dangerous to the safety of life or property.
3. The State Board of Examiners may authorize its Clerk, under
such circumstances as it deems appropriate, to approve, on behalf of the
Board, the payment of claims from the Reserve for Statutory Contingency
Account. For the purpose of exercising any authority granted to the Clerk
of the State Board of Examiners pursuant to this subsection, any
statutory reference to the State Board of Examiners relating to such a
claim shall be deemed to refer to the Clerk of the Board.
(Added to NRS by 1963, 1110; A 1964, 11; 1965, 1416; 1967, 1471;
1968, 22, 54; 1969, 640, 1015; 1973, 170; 1975, 345, 514, 896, 1489;
1977, 229, 238, 421, 816, 1011, 1540; 1979, 341, 1166, 1737; 1981, 486,
631, 1690, 1872; 1983, 181, 1090; 1985, 545, 617, 1237; 1987, 112, 1613;
1989, 309; 1991, 92, 1750, 1825; 1995, 865, 2640; 2001, 1079 , 1088 ; 2003, 20 , 1134 ; 2005, 414 , effective July 1, 2006, or upon enactment
of the Interstate Compact for Juveniles into law by the 35th
jurisdiction, whichever is later)
1. There is hereby created the Nevada Protection Account in the
State General Fund.
2. The money in the Account must be used to protect the State of
Nevada and its residents through funding activities to prevent the
location of a federal nuclear waste repository at Yucca Mountain.
3. The Account must be administered by the Governor, who may:
(a) Apply for and accept any gift, donation, bequest, grant or
other source of money for deposit in the Account; and
(b) Expend any money received pursuant to paragraph (a) in
accordance with subsection 2.
4. The interest and income earned on the money in the Account,
after deducting any applicable charges, must be credited to the Account.
5. The money in the Account must remain in the Account and does
not revert to the State General Fund at the end of any fiscal year.
(Added to NRS by 2001, 2645 )
CONTINGENCY FUND
1. The Contingency Fund is hereby created as a special revenue
fund. Money for the Fund must be provided by direct legislative
appropriation.
2. Money in the Contingency Fund may be allocated and expended
within the limitations and in the manner provided in NRS 353.268 , 353.269 and
538.650 :
(a) For emergency use to supplement regular legislative
appropriations which fail to cover unforeseen expenses;
(b) To meet expenses pursuant to the requirements of the law; or
(c) As provided by specific statute.
(Added to NRS by 1969, 1015; A 1971, 879; 1975, 114; 1979, 106;
1991, 2072; 1995, 866; 1997, 118)
1. When any state agency or officer, at a time when the
Legislature is not in session, finds that circumstances for which the
Legislature has made no other provision require an expenditure during the
biennium of money in excess of the amount appropriated by the Legislature
for the biennium for the support of that agency or officer, or for any
program, including the State Distributive School Account in the State
General Fund, the agency or officer shall submit a request to the State
Board of Examiners for an allocation by the Interim Finance Committee
from the Contingency Fund.
2. The State Board of Examiners shall consider the request, may
require from the requester such additional information as they deem
appropriate, and shall, if it finds that an allocation should be made,
recommend the amount of the allocation to the Interim Finance Committee
for its independent evaluation and action. The Interim Finance Committee
is not bound to follow the recommendation of the State Board of Examiners.
(Added to NRS by 1969, 1016; A 1971, 879; 1987, 417)
1. The recommendation of the State Board of Examiners for an
allocation from the Contingency Fund shall be transmitted to the Director
of the Legislative Counsel Bureau, who shall notify the Chairman of the
Interim Finance Committee. The Chairman shall call a meeting of the
Committee to consider the recommendation.
2. No allocation from the Contingency Fund may be made by the
Interim Finance Committee to effect salary increases for state officers
and employees except as provided in NRS 281.1233 .
3. If the Interim Finance Committee, after independent
determination, finds that an allocation recommended by the State Board of
Examiners should and may lawfully be made, the Committee shall by
resolution establish the amount and purpose of the allocation, and direct
the State Controller to transfer that amount to the appropriate fund and
account. The State Controller shall thereupon make the transfer.
(Added to NRS by 1969, 1016; A 1971, 879; 1973, 668; 1975, 115,
288, 289; 1977, 892, 1043)
DISASTER RELIEF ACCOUNT
As used in NRS 353.2705 to 353.2771 , inclusive, unless the context otherwise
requires, the words and terms defined in NRS 353.2707 to 353.2731 , inclusive, have the meanings ascribed to
them in those sections.
(Added to NRS by 1997, 2538; A 1999, 3129 ; 2003, 20th Special Session, 195 )
“Account” means the Disaster
Relief Account created by NRS 353.2735 .
(Added to NRS by 2003, 20th Special Session, 195 )
“Disaster” means a fire, flood,
earthquake, drought, explosion, civil disturbance, crisis involving
violence on school property, at a school activity or on a school bus, or
any other occurrence or threatened occurrence that, regardless of cause:
1. Results in, or may result in, widespread or severe damage to
property or injury to or the death of persons in this State; and
2. As determined by:
(a) The Governor; or
(b) The governing body of a local government pursuant to NRS
414.090 and the Division pursuant to
NRS 353.2753 ,
Ê requires immediate action to protect the health, safety and welfare of
the residents of this State.
(Added to NRS by 1997, 2538; A 1999, 3129 ; 2001, 1335 )
“Division” means the Division of
Emergency Management of the Department of Public Safety.
(Added to NRS by 1999, 3128 ; A 2001, 2599 )
“Eligible project” means
a project that:
1. Is related to a disaster; and
2. Is proposed, coordinated or conducted by a public or nonprofit
private entity that has been designated and approved as qualifying and
eligible to receive federal grant money for the disaster from a federal
disaster assistance agency.
(Added to NRS by 1997, 2538)
“Grant match” means the share
of a grant provided by a federal disaster assistance agency that must be
matched by a state or local government.
(Added to NRS by 1997, 2538)
“Local government” has
the meaning ascribed to it in NRS 354.474 .
(Added to NRS by 1997, 2538)
1. The Disaster Relief Account is hereby created as a special
account in the Fund to Stabilize the Operation of the State Government.
The Interim Finance Committee shall administer the Account.
2. The Division may accept grants, gifts or donations for deposit
in the Account. Except as otherwise provided in subsection 3, money
received from:
(a) A direct legislative appropriation to the Account;
(b) A transfer from the State General Fund in an amount equal to
not more than 10 percent of the aggregate balance in the Fund to
Stabilize the Operation of the State Government, excluding the aggregate
balance in the Disaster Relief Account and the Emergency Assistance
Subaccount, made pursuant to NRS 353.288 ; and
(c) A grant, gift or donation to the Account,
Ê must be deposited in the Account. Except as otherwise provided in NRS
414.135 , the interest and income earned
on the money in the Account must, after deducting any applicable charges,
be credited to the Account.
3. If, at the end of each quarter of a fiscal year, the balance in
the Account exceeds 0.75 percent of the total amount of all
appropriations from the State General Fund for the operation of all
departments, institutions and agencies of State Government and authorized
expenditures from the State General Fund for the regulation of gaming for
that fiscal year, the State Controller shall not, until the balance in
the Account is 0.75 percent or less of that amount, transfer any money in
the Fund to Stabilize the Operation of the State Government from the
State General Fund to the Account pursuant to the provisions of NRS
353.288 .
4. Money in the Account may be distributed through grants and
loans to state agencies and local governments as provided in NRS 353.2705
to 353.2771 , inclusive. Except as otherwise provided in
NRS 353.276 , such grants will be
disbursed on the basis of reimbursement of costs authorized pursuant to
NRS 353.274 and 353.2745 .
5. If the Governor declares a disaster, the State Board of
Examiners shall estimate:
(a) The money in the Account that is available for grants and loans
for the disaster pursuant to the provisions of NRS 353.2705 to 353.2771 , inclusive; and
(b) The anticipated amount of those grants and loans for the
disaster.
Ê Except as otherwise provided in this subsection, if the anticipated
amount determined pursuant to paragraph (b) exceeds the available money
in the Account for such grants and loans, all grants and loans from the
Account for the disaster must be reduced in the same proportion that the
anticipated amount of the grants and loans exceeds the money in the
Account that is available for grants and loans for the disaster. If the
reduction of a grant or loan from the Account would result in a reduction
in the amount of money that may be received by a state agency or local
government from the Federal Government, the reduction in the grant or
loan must not be made.
(Added to NRS by 1997, 2538; A 1999, 3129 ; 2001, 1335 ; 2003, 20th Special Session, 195 ; 2005, 2083 )
Money in the
Account may be distributed as a grant to a state agency because of a
disaster for the payment of expenses incurred by the state agency for:
1. The repair or replacement of public roads, public streets,
bridges, water control facilities, public buildings, public utilities,
recreational facilities and parks owned by the State and damaged by the
disaster;
2. Any emergency measures undertaken to save lives, protect public
health and safety or protect public property, including, without
limitation, an emergency measure undertaken in response to a crisis
involving violence on school property, at a school activity or on a
school bus, in the jurisdiction in which the disaster occurred;
3. The removal of debris from publicly or privately owned land and
waterways undertaken because of the disaster; and
4. The administration of a disaster assistance program.
(Added to NRS by 1997, 2539; A 1999, 3130 ; 2001, 1336 ; 2003, 20th Special Session, 196 )
Money in the
Account may be distributed as a grant to a local government because of a
disaster for:
1. The payment of not more than 50 percent of the expenses
incurred by the local government for:
(a) The repair or replacement of public roads, public streets,
bridges, water control facilities, public buildings, public utilities,
recreational facilities and parks owned by the local government and
damaged by the disaster; and
(b) Any emergency measures undertaken to save lives, protect public
health and safety or protect public property, including, without
limitation, an emergency measure undertaken in response to a crisis
involving violence on school property, at a school activity or on a
school bus, in the jurisdiction in which the disaster occurred; and
2. The payment of not more than 50 percent of any grant match the
local government must provide to obtain a grant from a federal disaster
assistance agency for an eligible project to repair damage caused by the
disaster within the jurisdiction of the local government.
(Added to NRS by 1997, 2539; A 1999, 3131 ; 2001, 1336 ; 2003, 20th Special Session, 197 )
Money in the
Account may be distributed as a loan to a local government because of a
disaster for:
1. The payment of expenses incurred by the local government for:
(a) The repair or replacement of public roads, public streets,
bridges, water control facilities, public buildings, public utilities,
recreational facilities and parks owned by the local government and
damaged by the disaster;
(b) Any overtime worked by an employee of the local government
because of the disaster or any other extraordinary expenses incurred by
the local government because of the disaster; and
(c) Any projects to reduce or prevent the possibility of damage to
persons or property from similar disasters in the future; and
2. The payment of not more than 50 percent of any grant match the
local government must provide to obtain a grant from a federal disaster
assistance agency for an eligible project to repair damage caused by the
disaster within the jurisdiction of the local government. Before a loan
may be distributed to a local government pursuant to this subsection:
(a) The Interim Finance Committee must make a determination that
the local government is currently unable to meet its financial
obligations; and
(b) The local government must execute a loan agreement in which the
local government agrees to:
(1) Use the money only for the purpose of paying the grant
match; and
(2) Repay the entire amount of the loan, without any
interest or other charges, to the Account not later than 10 years after
the date on which the agreement is executed.
(Added to NRS by 1997, 2540; A 1999, 3131 ; 2003, 20th Special Session, 197 )
1. A state agency or local government may request the Division to
conduct a preliminary assessment of the damages related to an event for
which the state agency or local government seeks a grant or loan from the
Account.
2. Upon receipt of such a request, the Division shall investigate
the event or cause the event to be investigated to make a preliminary
assessment of the damages related to the event and shall make or cause to
be made a written report of the damages related to the event.
3. As soon as practicable after completion of the investigation
and preparation of the report of damages, the Division shall:
(a) Determine whether the event constitutes a disaster for which
the state agency or local government may seek a grant or loan from the
Account; and
(b) Submit the report prepared pursuant to this section and its
written determination regarding whether the event constitutes a disaster
to the state agency or local government.
4. The Division shall prescribe by regulation the information that
must be included in a report of damages, including, without limitation, a
description of the damage caused by the event, an estimate of the costs
to repair such damage and a specification of whether the purpose of the
project is for repair or replacement, emergency response or mitigation.
(Added to NRS by 1999, 3129 ; A 2003, 20th Special Session, 197 )
A local government may request a grant or loan from the Account if:
1. Pursuant to NRS 414.090 , the
governing body of the local government determines that an event which has
occurred constitutes a disaster; and
2. After the Division conducts a preliminary assessment of the
damages pursuant to NRS 353.2753 , the
Division determines that an event has occurred that constitutes a
disaster.
(Added to NRS by 1999, 3128 ; A 2003, 20th Special Session, 198 )
1. A state agency or local government may submit a request to the
State Board of Examiners for a grant or loan from the Account as provided
in NRS 353.2705 to 353.2771 , inclusive, if:
(a) The agency or local government finds that, because of a
disaster, it is unable to pay for an expense or grant match specified in
NRS 353.274 , 353.2745 or 353.2751 from money appropriated or otherwise
available to the agency or local government;
(b) The request has been approved by the chief administrative
officer of the state agency or the governing body of the local
government; and
(c) If the requester is an incorporated city, the city has
requested financial assistance from the county and was denied all or a
portion of the requested assistance.
2. A request for a grant or loan submitted pursuant to subsection
1 must be made within 60 days after the disaster and must include:
(a) A statement setting forth the amount of money requested by the
state agency or local government;
(b) An assessment of the need of the state agency or local
government for the money requested;
(c) If the request is submitted by a local government that has
established a fund pursuant to NRS 354.6115 to mitigate the effects of a natural
disaster, a statement of the amount of money that is available in that
fund, if any, for the payment of expenses incurred by the local
government as a result of a disaster;
(d) A determination of the type, value and amount of resources the
state agency or local government may be required to provide as a
condition for the receipt of a grant or loan from the Account;
(e) A written report of damages prepared by the Division and the
written determination made by the Division that the event constitutes a
disaster pursuant to NRS 353.2753 ; and
(f) If the requester is an incorporated city, all documents which
relate to a request for assistance submitted to the board of county
commissioners of the county in which the city is located.
Ê Any additional documentation relating to the request that is requested
by the State Board of Examiners must be submitted within 6 months after
the disaster unless the State Board of Examiners and the Interim Finance
Committee grant an extension.
3. Upon the receipt of a complete request for a grant or loan
submitted pursuant to subsection 1, the State Board of Examiners:
(a) Shall consider the request; and
(b) May require any additional information that it determines is
necessary to make a recommendation.
4. If the State Board of Examiners finds that a grant or loan is
appropriate, it shall include in its recommendation to the Interim
Finance Committee the proposed amount of the grant or loan. If the State
Board of Examiners recommends a grant, it shall include a recommendation
regarding whether or not the state agency or local government requires an
advance to avoid severe financial hardship. If the State Board of
Examiners recommends a loan for a local government, it shall include the
information required pursuant to subsection 1 of NRS 353.2765 . If the State Board of Examiners finds that a
grant or loan is not appropriate, it shall include in its recommendation
the reason for its determination.
5. The provisions of this section do not prohibit a state agency
or local government from submitting more than one request for a grant or
loan from the Account.
6. As used in this section, the term “natural disaster” has the
meaning ascribed to it in NRS 354.6115 .
(Added to NRS by 1997, 2540; A 1999, 1659 , 3131 ; 2003, 20th Special Session, 198 )
1. The State Board of Examiners shall submit a recommendation for
each request for a grant or loan made pursuant to NRS 353.2755 to the Director of the Legislative Counsel
Bureau. Upon receipt of the recommendation, the Director shall notify the
Chairman of the Interim Finance Committee of that recommendation. The
Chairman shall call a meeting of the Committee to consider the
recommendation.
2. The Interim Finance Committee may reject any recommendation of
the State Board of Examiners and independently evaluate and act upon any
request submitted pursuant to NRS 353.2755 .
3. If the Interim Finance Committee finds that a grant or loan
from the Account is appropriate and may be made in accordance with the
provisions of NRS 353.2705 to 353.2771
, inclusive, it shall, by resolution:
(a) Establish the amount and purpose of the grant or loan.
(b) Except as otherwise provided in this paragraph, provide for the
transfer of that amount from the Account to the appropriate state agency
or local government. If the request is for a grant, the Interim Finance
Committee shall authorize disbursement of the grant from the Account on
the basis of reimbursement for costs unless it determines that
disbursement in that manner would cause severe financial hardship to the
state agency or local government. If the Interim Finance Committee
determines that disbursement on the basis of reimbursement of costs would
cause severe financial hardship, the Interim Finance Committee may
authorize an advance of money to the state agency or local government in
an amount not to exceed 25 percent of the total estimated cost of the
projects for which the grant is requested.
4. No grant or loan from the Account may be made by the Interim
Finance Committee to increase the salaries of any officers or employees
of the State or a local government.
(Added to NRS by 1997, 2541; A 1999, 3133 ; 2003, 20th Special Session, 199 )
1. In addition to any applicable requirements set forth in NRS
353.2751 , if the Interim Finance
Committee approves a loan to a local government pursuant to the
provisions of NRS 353.2705 to 353.2771
, inclusive, the approval must include
a schedule for the repayment of the loan. The schedule must specify:
(a) A period of not more than 10 years for the repayment of the
loan; and
(b) The rate of interest, if any, for the loan.
2. Except as otherwise provided in subsection 3, if a local
government receives a loan from the Account and, before the loan is
repaid, the local government receives money from the Federal Government
for a grant match or any of the expenses set forth in subsection 1 of NRS
353.2751 for which the local
government received the loan, the local government shall deposit with the
State Treasurer for credit to the Account an amount of money equal to the
money it received from the Federal Government for the grant match or the
expenses.
3. Any money deposited with the State Treasurer for credit to the
Account pursuant to subsection 2 must be used to pay the unpaid balance
of the loan specified in subsection 2. If any money remains after that
payment is made, the remaining money must be paid to the local government
to whom the loan was made.
(Added to NRS by 1997, 2541; A 2003, 20th Special Session, 200
)
1. Except as otherwise provided in this section, no grant or loan
may be made from the Account to a state agency or local government
unless, as a condition of making the grant or loan, the state agency or
local government agrees to provide an amount of its resources equal to at
least 25 percent of the grant or loan. The State Board of Examiners shall
determine the type, value and amount of the resources, including money,
labor, materials, supplies and equipment, that is required to be provided
by the state agency or local government.
2. If a state agency or local government submits a request for a
grant or loan pursuant to NRS 353.2755
and:
(a) It maintains a policy of insurance providing coverage for
damages, injuries or other losses incurred because of a disaster; or
(b) If the request is submitted by a local government, it has
established a district for the control of floods pursuant to NRS 543.170
to 543.830 , inclusive,
Ê the State Board of Examiners may recommend that the state agency or
local government provide a portion of its resources in an amount that is
less than the amount required pursuant to subsection 1.
3. The State Board of Examiners may, if it determines that the
state agency or local government is unable to provide any portion of its
resources as its contribution for the receipt of a grant or loan,
recommend that the state agency or local government not be required to
provide any portion of its resources as a condition for the receipt of
the grant or loan.
(Added to NRS by 1997, 2542; A 2003, 20th Special Session, 200
)
INVESTMENT OF STATE MONEY PLACED IN ESCROW
1. When state money is placed in escrow, the escrow agent is
authorized to invest that money in:
(a) United States Government securities.
(b) United States Postal Service obligations.
(c) Federal National Mortgage Association obligations whose
maturity date is before the end of the escrow period.
(d) Money market mutual funds that:
(1) Are registered with the Securities and Exchange
Commission;
(2) Are rated by a nationally recognized rating service as
“AAA” or its equivalent; and
(3) Invest only in securities issued or guaranteed as to
payment of principal and interest by the Federal Government, or its
agencies or instrumentalities, or in repurchase agreements that are fully
collateralized by such securities.
Ê The interest from the securities must be credited to the proper state
agency.
2. The escrow agent shall not invest state money pursuant to a
reverse-repurchase agreement.
(Added to NRS by 1965, 312; A 1971, 269; 1989, 2178; 1997, 2878)
DUTIES OF STATE BOARD OF FINANCE CONCERNING CASH FLOW, DEPOSITS AND
INVESTMENTS
The
State Board of Finance shall, in addition to its other duties prescribed
by law:
1. Study the cash flow of moneys belonging to the State, and
recommend to the State Controller and the State Treasurer appropriate
measures to accommodate the time of cash expenditures to the time of cash
receipts, in order to minimize the amount of money required as active
deposits.
2. Ascertain and keep current a proper allocation of the moneys
belonging to the State between deposits, active and inactive, and
investments.
(Added to NRS by 1969, 1201)
FUND TO STABILIZE OPERATION OF STATE GOVERNMENT
1. The Fund to Stabilize the Operation of the State Government is
hereby created as a special revenue fund. Except as otherwise provided in
subsections 2 and 3, each year after the close of the fiscal year and
before the issuance of the State Controller’s annual report, the State
Controller shall deposit to the credit of the Fund 40 percent of the
unrestricted balance of the State General Fund, as of the close of the
fiscal year, which remains after subtracting an amount equal to 10
percent of all appropriations made from the State General Fund during
that year for the operation of all departments, institutions and agencies
of State Government and for the funding of schools.
2. The balance in the Fund, excluding the aggregate balance in the
Disaster Relief Account and the Emergency Assistance Subaccount, must not
exceed 15 percent of the total of all appropriations from the State
General Fund for the operation of all departments, institutions and
agencies of the State Government and for the funding of schools and
authorized expenditures from the State General Fund for the regulation of
gaming for the fiscal year in which that revenue will be deposited in the
Fund.
3. Except as otherwise provided in this subsection and NRS
353.2735 , beginning with the fiscal
year that begins on July 1, 2003, the State Controller shall, at the end
of each quarter of a fiscal year, transfer from the State General Fund to
the Disaster Relief Account created pursuant to NRS 353.2735 an amount equal to not more than 10 percent
of the aggregate balance in the Fund to Stabilize the Operation of the
State Government during the previous quarter, excluding the aggregate
balance in the Disaster Relief Account and the Emergency Assistance
Subaccount created pursuant to NRS 414.135 . The State Controller shall not transfer more
than $500,000 for any quarter pursuant to this subsection.
4. Money from the Fund to Stabilize the Operation of the State
Government may be appropriated only:
(a) If the total actual revenue of the State falls short by 5
percent or more of the total anticipated revenue for the biennium in
which the appropriation is made; or
(b) If the Legislature and the Governor declare that a fiscal
emergency exists.
(Added to NRS by 1991, 2471; A 1995, 1566; 1997, 118, 2542; 2001,
855 ; 2003, 20th Special Session, 201 ; 2005, 2084 )
STATE ACCOUNTING PROCEDURES LAW
NRS 353.291 to 353.3245 , inclusive, may be cited as the State
Accounting Procedures Law.
(Added to NRS by 1969, 506; A 1977, 41; 1987, 622; 1997, 69; 1999,
1420 )
1. It is the purpose of the State Accounting Procedures Law to set
forth legislative policy governing the State’s financial procedures which
relate to accounting and reporting, and to establish a system of
accounting for the State that:
(a) Presents fairly and with full disclosure the financial position
and the results of financial operations of the funds and account groups
of the State in conformity with generally accepted accounting principles;
and
(b) Determines and demonstrates compliance with legal and
contractual requirements related to finance.
2. The Legislature reserves the sole right to establish funds and
account groups not provided for by the Nevada Constitution.
(Added to NRS by 1969, 506; A 1977, 41; 1987, 622)
As used in the State Accounting
Procedures Law, unless the context otherwise requires, and in all
accounting procedures and reports pursuant to this chapter, the words and
terms defined in NRS 353.2961 to
353.3135 , inclusive, have the meanings
ascribed to them in those sections.
(Added to NRS by 1969, 506; A 1977, 41; 1987, 623; 2001, 2752
)
“Account group” means an
independent self-balancing group of accounts set up to account for such
matters as the principal and interest on unmatured general obligation
bonds and certain fixed assets of the State which do not come within the
definition of fund.
(Added to NRS by 1977, 38; A 1989, 593)—(Substituted in revision
for NRS 353.3075)
“Accounting system”
means the total structure of records and procedures which discover,
record, classify, summarize and report information on the financial
position and results of operations of the State’s funds, account groups
and organizational components.
(Added to NRS by 1977, 37; A 1987, 623)
“Agency fund” means a
fiduciary fund which is solely custodial in nature, in which assets equal
liabilities, and which does not involve measurement of the results of
operations.
(Added to NRS by 1987, 622)
“Encumbrance” means an
obligation in the form of a purchase order, contract or salary commitment
for which an estimated amount has been reserved and ceases to be an
encumbrance when the actual liability is created.
(Added to NRS by 1977, 38)
“Expenditure” means the cost
of goods delivered or services rendered, whether paid or unpaid, any
provision for debt retirement not reported as a liability of the fund
from which retired, and any capital outlays. For financial reporting, the
term does not include an encumbrance.
(Added to NRS by 1977, 38; A 1987, 623)
“Fund” means a fiscal and accounting
entity with a self-balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual
equities or balances, and changes therein, which are segregated to carry
on specific activities or attain certain objectives in accordance with
special regulations, restrictions or limitations.
(Added to NRS by 1969, 506; A 1987, 623)
“Fund balance” means the
excess of assets over liabilities in a governmental fund.
(Added to NRS by 1969, 506; A 1987, 623)
“Generally accepted accounting principles” means generally accepted
accounting principles for government as prescribed by the Governmental
Accounting Standards Board.
(Added to NRS by 2001, 2751 )
“Lapse” as applied to an
appropriation means the automatic termination of such appropriation
within a fund.
(Added to NRS by 1977, 38)
“Liability” means a debt or
other legal obligation arising out of a transaction in the past which
must be liquidated, renewed or refunded at some future date.
(Added to NRS by 1977, 38; A 1987, 624)
“Revenue” means the gross increase
in ownership equity during a designated period. If the accounts are kept
on an accrual basis, the term designates:
1. Additions to assets which do not increase any liability or
represent the recovery of an expenditure or contributions of fund capital
in proprietary funds; and
2. The cancellation of liabilities without a corresponding
increase in other liabilities or a decrease in assets.
Ê If the accounts are kept on the modified accrual basis, the additions
must be measurable and available to finance expenditures of the fiscal
period.
(Added to NRS by 1969, 507; A 1987, 624)
“Reversion” as applied to an
appropriation means the return of the unused amount of an appropriation
to the fund from which appropriated.
(Added to NRS by 1977, 38)
“Trust fund” means a fiduciary
fund that is not an agency fund.
(Added to NRS by 1987, 622)
1. The State Controller shall administer the provisions of the
State Accounting Procedures Law.
2. The State Controller shall, 30 days prior to the adoption,
amendment or repeal of an accounting or reporting regulation give notice
to each elective state officer, each state board or commission and the
head of each state department.
(Added to NRS by 1969, 507; A 1973, 1668; 1977, 41)
1. The State Controller may provide by regulation for the use of
electronic symbols to substitute or supplement the handwritten or
facsimile signature of an authorized officer that indicates the officer’s
authorization or verification on a document required by the State
Controller pursuant to the provisions of NRS 353.291 to 353.3245 , inclusive.
2. As used in this section, “authorized officer” means any
official of this state or any of its departments, agencies or other
instrumentalities or any of its political subdivisions whose signature is
required pursuant to subsection 1.
(Added to NRS by 1997, 69)
1. The State Controller shall report each fund in one of the
following categories for purposes of annual financial statements:
(a) State General Fund;
(b) Special revenue funds;
(c) Capital projects funds;
(d) Debt service funds;
(e) Permanent funds;
(f) Enterprise funds;
(g) Internal service funds;
(h) Pension trust funds;
(i) Investment trust funds;
(j) Private purpose trust funds; or
(k) Agency funds.
2. All resources and financial transactions of the State
Government must be accounted for within a fund. The State Controller
shall assign each existing fund which is created by statute to the proper
category necessary to present the annual financial statements in
conformity with generally accepted accounting principles, notwithstanding
any statutory designation to the contrary.
(Added to NRS by 1977, 38; A 1981, 250; 1987, 624; 2001, 2752
)
1. Governmental funds must be used as a means of accounting for
segregations of financial resources by focusing upon a determination of
financial position and changes in financial position rather than upon a
determination of net income.
2. The State General Fund is hereby created and must be used to
receive all revenues and account for all expenditures not otherwise
provided by law to be accounted for in any other fund.
3. Governmental funds include:
(a) The State General Fund.
(b) Special revenue funds, which must be used to account for
revenues from specific sources, other than expendable trusts and revenues
for major capital projects, that are legally restricted to expenditures
for specified purposes and not provided for by law in any other fund.
(c) A fund for construction of capital projects, which must be used
to account for financial resources to be used for the acquisition or
construction of major capital facilities, other than those financed by
proprietary funds or trust funds.
(d) Debt service funds, which must be used to account for the
accumulation of resources and the use of those resources for the
retirement of any general long-term debt.
4. Proprietary funds must be used to account for the state’s
ongoing organizations and activities that are similar to those found in
nongovernmental entities by focusing upon a determination of net income,
financial position and changes in financial position. Proprietary funds
include:
(a) Internal service funds, which must be used to account for and
finance the self-supporting activities of a service characteristically
utilized by departments of State Government or other governments, on a
cost-reimbursement basis.
(b) Enterprise funds, which must be used to account for operations
that are financed and conducted in a manner similar to the operations of
a private business:
(1) When the intent of the governing body is to have the
expenses, including depreciation, of providing goods or services on a
continuing basis to the general public, financed or recovered primarily
through charges to the users; or
(2) For which the Legislature has decided that a periodic
determination of revenues earned, expenses incurred and net income is
consistent with public policy and is appropriate for maintenance of
capital assets, control of organizational and financial management,
accountability or similar purposes.
5. Fiduciary funds must be used to account for assets held by the
State in trust or as an agent of any person, governmental agency,
political subdivision or other fund. Each trust fund must be classified
for accounting purposes as a governmental fund or a proprietary fund.
6. Account groups must be used to account for and control the
State’s general fixed assets and general long-term debts, and include:
(a) The general long-term debt account group, which must be used to
account for the principal and interest on all unmatured general
obligation bonds and long-term liabilities not required to be accounted
for in a specific fund; and
(b) The general fixed assets account group, which must be used to
account for all fixed assets except those accounted for in proprietary
funds or trust funds.
(Added to NRS by 1977, 38; A 1981, 250; 1987, 624)
1. A state agency that uses an invoicing and billing procedure
shall record the revenue receivable from those billings in the central
accounting system of this state.
2. As used in this section, “state agency” means an agency,
bureau, board, commission, department, division or any other unit of the
Executive Department of the State Government.
(Added to NRS by 1999, 1420 )
1. The modified accrual or accrual basis of accounting, as
appropriate, must be utilized in measuring financial position and
operating results.
2. Revenues and expenditures concerning governmental funds must be
recognized on the modified accrual basis. Revenues must be recognized in
the accounting period in which they become available and measurable.
Expenditures must be recognized in the accounting period in which the
liability of the fund is incurred, if measurable, except for unmatured
interest on general long-term debt and on indebtedness secured by
interest-bearing levies for special assessments, which must be recognized
when due.
3. Revenues and expenses concerning proprietary funds must be
recognized on the accrual basis. Revenues must be recognized in the
accounting period in which they are earned and become measurable.
Expenses must be recognized in the period incurred, if measurable.
4. Revenues and expenses or expenditures, as appropriate,
concerning fiduciary funds must be recognized on the basis consistent
with the objective for accounting measurement. Nonexpendable trust funds
and funds held in trust for pensions must be accounted for on the accrual
basis. Expendable trust funds must be accounted for on the modified
accrual basis. Assets and liabilities of agency funds must be accounted
for on the modified accrual basis.
5. Transfers must be recognized in the accounting period in which
the relevant interfund receivables and payables arise.
(Added to NRS by 1987, 622)
1. Generally accepted accounting principles must be followed
throughout the accounting procedures and reporting of the State’s
financial position and results of operations in each fiscal period for
each fund and account group.
2. Any elective state officer, any state board or commission and
any head of a state department shall provide to the State Controller,
when requested, the necessary accounting information for him to report
the financial position and results of operations of the state funds and
account groups.
(Added to NRS by 1977, 39; A 1989, 593)
AUDIT REPORTS OF STATE AGENCIES
1. Each state agency, within 10 days after receiving an audit
report pertaining to that agency, including a management letter and the
agency’s reply, shall submit one copy of the audit report to:
(a) The Chief of the Budget Division of the Department of
Administration;
(b) The State Controller; and
(c) The Legislative Auditor.
2. The audit report, including, without limitation, the opinion
and findings of the auditor contained in the audit report, may be
disseminated by or on behalf of the state agency for which the report was
prepared by inclusion, without limitation, in or on:
(a) An official statement or other document prepared in connection
with the offering of bonds or other securities;
(b) A filing made pursuant to the laws or regulations of this State;
(c) A filing made pursuant to a rule or regulation of the
Securities and Exchange Commission of the United States; or
(d) A website maintained by a state agency on the Internet or its
successor,
Ê without the consent of the auditor who prepared the audit report. A
provision of a contract entered into between an auditor and a state
agency that is contrary to the provisions of this subsection is against
the public policy of this State and is void and unenforceable.
(Added to NRS by 1971, 563; A 1973, 1668; 1987, 2055; 2005, 1343
)
STATEWIDE COST ALLOCATION PLAN
The Director of the Department of
Administration shall annually prepare a statewide cost allocation plan
distributing service agency indirect costs among the various agencies in
accordance with the principles and procedures established by federal
regulations and guidelines.
(Added to NRS by 1995, 1536)
ANNUAL REPORT ON STATUS OF STATE FINANCES
1. On or before January 1 of each year, the Governor shall compile
a report on the status of the finances of the State including the
information published in:
(a) The most recent executive budget report prepared pursuant to
the provisions of NRS 353.185 ;
(b) The most recent report prepared by the State Controller
pursuant to the provisions of NRS 227.110 ;
(c) The most recent report on the count of State money prepared
pursuant to the provisions of NRS 353.075 ;
(d) The most recent report on the transactions and proceedings of
the Department of Taxation prepared pursuant to the provisions of NRS
360.100 ;
(e) The most recent report prepared by each regulatory agency
pursuant to the provisions of NRS 622.110 ;
(f) The most recent report prepared by each school district
pursuant to the provisions of NRS 387.303 ;
(g) The most recent report prepared and submitted by each local
government pursuant to the provisions of NRS 360.220 ; and
(h) Any other report prepared by the State, or a county, city, town
or school district, or any public agency of this State or its political
subdivisions that the Governor deems to be relevant to the status of
finances of the State.
2. The report required pursuant to subsection 1 must be:
(a) Titled the “Nevada Report to Taxpayers”;
(b) Written in plain English; and
(c) Contain such information as the Governor deems appropriate to
provide a full and accurate description on the status of the finances of
the State, including, without limitation:
(1) The total amount of revenue collected by the State or an
agency of the State during the preceding fiscal year;
(2) The actual total of all expenses and expenditures by the
State or an agency of the State during the preceding fiscal year;
(3) A comparison of the total amount appropriated or
authorized for expenditure by the State during the preceding fiscal year
and the actual total of all expenses and expenditures by the State during
the preceding fiscal year;
(4) The total amount of outstanding public debt of the State
at the end of the preceding fiscal year;
(5) The total cost to pay the public debt of the State
during the preceding fiscal year; and
(6) Such information on the revenue, expenditures and public
debt of the State, or a county, city, town or school district, or any
public agency of this State or its political subdivisions as the Governor
deems necessary to provide a full and accurate description on the status
of the finances of the State.
3. The Governor shall make the report required pursuant to
subsection 1 available for access by the public on the Internet or its
successor, if any.
(Added to NRS by 2005, 2438 )
ACCEPTANCE OR ALLOCATION OF GIFT OR GRANT
1. Except as otherwise provided in subsections 5 and 6, a state
agency may accept any gift or grant of property or services from any
source only if it is included in an act of the Legislature authorizing
expenditures of nonappropriated money or, when it is not so included, if
it is approved as provided in subsection 2.
2. If:
(a) Any proposed gift or grant is necessary because of an emergency
as defined in NRS 353.263 or for the
protection or preservation of life or property, the Governor shall take
reasonable and proper action to accept it and shall report the action and
his reasons for determining that immediate action was necessary to the
Interim Finance Committee at its first meeting after the action is taken.
Action by the Governor pursuant to this paragraph constitutes acceptance
of the gift or grant, and other provisions of this chapter requiring
approval before acceptance do not apply.
(b) The Governor determines that any proposed gift or grant would
be forfeited if the State failed to accept it before the expiration of
the period prescribed in paragraph (c), he may declare that the proposed
acceptance requires expeditious action by the Interim Finance Committee.
Whenever the Governor so declares, the Interim Finance Committee has 15
days after the proposal is submitted to its Secretary within which to
approve or deny the acceptance. Any proposed acceptance which is not
considered within the 15-day period shall be deemed approved.
(c) The proposed acceptance of any gift or grant does not qualify
pursuant to paragraph (a) or (b), it must be submitted to the Interim
Finance Committee. The Interim Finance Committee has 45 days after the
proposal is submitted to its Secretary within which to consider
acceptance. Any proposed acceptance which is not considered within the
45-day period shall be deemed approved.
3. The Secretary shall place each request submitted to him
pursuant to paragraph (b) or (c) of subsection 2 on the agenda of the
next meeting of the Interim Finance Committee.
4. In acting upon a proposed gift or grant, the Interim Finance
Committee shall consider, among other things:
(a) The need for the facility or service to be provided or improved;
(b) Any present or future commitment required of the State;
(c) The extent of the program proposed; and
(d) The condition of the national economy, and any related fiscal
or monetary policies.
5. A state agency may accept:
(a) Gifts, including grants from nongovernmental sources, not
exceeding $10,000 each in value; and
(b) Governmental grants not exceeding $100,000 each in value,
Ê if the gifts or grants are used for purposes which do not involve the
hiring of new employees and if the agency has the specific approval of
the Governor or, if the Governor delegates this power of approval to the
Chief of the Budget Division of the Department of Administration, the
specific approval of the Chief.
6. This section does not apply to:
(a) The Nevada System of Higher Education; or
(b) The Department of Health and Human Services while acting as the
state health planning and development agency pursuant to paragraph (d) of
subsection 2 of NRS 439A.081 or for
donations, gifts or grants to be disbursed pursuant to NRS 433.395 .
(Added to NRS by 1979, 607; A 1981, 1219, 1524, 1833, 1835, 2041,
2047, 2048; 1983, 185; 1987, 1110; 1991, 278; 1993, 395, 569, 570; 1997,
2703, 3232; 1999, 598 , 1820 )
Whenever federal
funding in the form of a categorical grant of a specific program
administered by a state agency, commission or department is terminated
and incorporated into a block grant from the Federal Government to the
State of Nevada, the state agency, commission or department must obtain
the approval of the Interim Finance Committee in order to allocate the
money received from any block grant.
(Added to NRS by 1981, 2038)
ADVANCES FROM STATE GENERAL FUND
1. If the Director of the Department of Employment, Training and
Rehabilitation determines that current claims exceed the amount of money
available because revenue from billed services has not been collected or
because of a delay in the receipt of money from federal grants, he may
request from the Director of the Department of Administration a temporary
advance from the State General Fund for the payment of authorized
expenses.
2. The Director of the Department of Administration shall notify
the State Controller and the Fiscal Analysis Division of the Legislative
Counsel Bureau of his approval of a request made pursuant to subsection
1. The State Controller shall draw his warrant upon receipt of the
approval by the Director of the Department of Administration.
3. An advance from the State General Fund:
(a) May be approved by the Director of the Department of
Administration for the budget account of the Nevada Equal Rights
Commission of the Department of Employment, Training and Rehabilitation.
(b) Is limited to 25 percent of the revenue expected to be received
in the current fiscal year from any source other than legislative
appropriation.
4. Any money which is temporarily advanced from the State General
Fund to an account pursuant to subsection 3 must be repaid by August 31
following the end of the immediately preceding fiscal year.
(Added to NRS by 1997, 437)
1. If the Administrator of the Health Division of the Department
of Health and Human Services determines that current claims exceed the
amount of money available because revenue from billed services has not
been collected or because of a delay in the receipt of money from federal
grants, he may request from the Director of the Department of
Administration a temporary advance from the State General Fund for the
payment of authorized expenses.
2. The Director of the Department of Administration shall notify
the State Controller and the Fiscal Analysis Division of the Legislative
Counsel Bureau of his approval of a request made pursuant to subsection
1. The State Controller shall draw his warrant upon receipt of the
approval by the Director of the Department of Administration.
3. An advance from the State General Fund:
(a) May be approved by the Director of the Department of
Administration for the following budget accounts of the Health Division
of the Department of Health and Human Services:
(1) Consumer Health Protection;
(2) Bureau of Laboratory and Research;
(3) Community Health Services;
(4) Women, Infants and Children;
(5) Bureau of Health Facilities; and
(6) Radiological Health.
(b) Is limited to 25 percent of the revenues expected to be
received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced from the State General
Fund to an account pursuant to subsection 3 must be repaid by August 31
following the end of the immediately preceding fiscal year.
(Added to NRS by 1991, 1582)
1. If the Administrator of the Division of Mental Health and
Developmental Services of the Department of Health and Human Services
determines that current claims exceed the amount of money available
because revenue from billed services has not been collected, he may
request from the Director of the Department of Administration a temporary
advance from the State General Fund for the payment of authorized
expenses.
2. The Director of the Department of Administration shall notify
the State Controller and the Fiscal Analysis Division of the Legislative
Counsel Bureau of his approval of a request made pursuant to subsection
1. The State Controller shall draw his warrant upon receipt of the
approval by the Director of the Department of Administration.
3. An advance from the State General Fund:
(a) May be approved by the Director of the Department of
Administration for the following budget accounts of the Division of
Mental Health and Developmental Services of the Department of Health and
Human Services:
(1) Rural Regional Center;
(2) Desert Regional Center; and
(3) Sierra Regional Center.
(b) Is limited to 25 percent of the revenues expected to be
received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced from the State General
Fund to an account pursuant to subsection 3 must be repaid by August 31
following the end of the immediately preceding fiscal year.
(Added to NRS by 1989, 483; A 1999, 113 )
1. If the Administrator of the Aging Services Division of the
Department of Health and Human Services determines that current claims
exceed the amount of money available because revenue from billed services
has not been collected, he may request from the Director of the
Department of Administration a temporary advance from the State General
Fund for the payment of authorized expenses.
2. The Director of the Department of Administration shall notify
the State Controller and the Fiscal Analysis Division of the Legislative
Counsel Bureau of his approval of a request made pursuant to subsection
1. The State Controller shall draw his warrant upon receipt of the
approval by the Director of the Department of Administration.
3. An advance from the State General Fund:
(a) May be approved by the Director of the Department of
Administration for the budget account of the Senior Services Program of
the Aging Services Division of the Department of Health and Human
Services.
(b) Is limited to 25 percent of the revenues expected to be
received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced from the State General
Fund to the account pursuant to subsection 3 must be repaid by August 31
following the end of the immediately preceding fiscal year.
(Added to NRS by 1989, 1848)
1. If the three Nevada State Commissioners on the Western
Interstate Commission for Higher Education, acting jointly, determine
that current claims against the Western Interstate Commission for Higher
Education’s Fund for Student Loans created pursuant to NRS 397.063 exceed the amount of money available in the
Fund to pay the claims because of a delay in the receipt of revenue due
the Fund, the three Nevada State Commissioners may request from the
Director of the Department of Administration a temporary advance from the
State General Fund to the Western Interstate Commission for Higher
Education’s Fund for Student Loans for the payment of authorized expenses.
2. If the Director of the Department of Administration approves a
request made pursuant to subsection 1, he shall notify the State
Controller and the Fiscal Analysis Division of the Legislative Counsel
Bureau of that approval. The State Controller shall draw his warrant upon
receipt of the approval by the Director of the Department of
Administration.
3. An advance from the State General Fund is limited to 50 percent
of the revenue expected to be received by the Western Interstate
Commission for Higher Education’s Fund for Student Loans in the current
fiscal year from any source other than legislative appropriation.
4. Any money that is temporarily advanced from the State General
Fund pursuant to subsection 2 must be repaid by August 31 following the
end of the fiscal year in which the temporary advance is made.
(Added to NRS by 1999, 806 ; A 2003, 943 )
1. The State Controller shall draw his warrant, upon application
by an agency responsible for the administration of an account which is
wholly or partially supported by administrative assessments pursuant to
NRS 176.059 , for not more in the
aggregate in any fiscal year than 1/12th of the portion of the total
money received in the previous year which represents the share of
administrative assessments presently allocated to the account.
2. An agency shall not apply for an advance pursuant to subsection
1 unless the application is first approved by the Director of the
Department of Administration.
3. Any money which is advanced from the State General Fund to an
account pursuant to subsection 1 must be repaid as soon as the money
which the advance replaced is deposited in the account. If the money
deposited in the account in any fiscal year is insufficient to pay back
the money advanced, an amount equal to the shortfall is hereby
contingently appropriated from the State General Fund to the account.
4. The Director of the Department of Administration shall notify
the Fiscal Analysis Division of the Legislative Counsel Bureau if:
(a) He approves an advance pursuant to subsection 2.
(b) The money deposited in an account in any fiscal year is
insufficient to pay back the money advanced pursuant to subsection 1.
(Added to NRS by 1987, 1680; A 2003, 944 )
INSTALLMENT-PURCHASE AND LEASE-PURCHASE AGREEMENTS
As used in NRS 353.500 to 353.630 ,
inclusive, unless the context otherwise requires, the words and terms
defined in NRS 353.510 to 353.540
, inclusive, have the meanings ascribed
to them in those sections.
(Added to NRS by 2001, 2478 )
“Agreement” means an agreement
to purchase property, in the form of a lease or an agreement to pay in
installments, pursuant to which the State of Nevada or a state agency may
pay the purchase price of real or personal property over a period of time
which extends beyond the biennium in which the agreement is executed,
including, without limitation:
1. An agreement pursuant to which the State of Nevada or a state
agency may acquire the property that is the subject of the agreement at
the end of the term of the agreement or the end of the term of a renewal
of the agreement upon payment of no additional consideration or nominal
additional consideration; and
2. An agreement that, for the purposes of federal income tax, is
treated as an agreement for conditional sale.
(Added to NRS by 2001, 2478 )
“Board” means the State Board of
Finance.
(Added to NRS by 2001, 2478 )
“Chief” means the Chief of the
Budget Division of the Department of Administration.
(Added to NRS by 2001, 2479 )
[Effective through June 30,
2007.] “State agency” means an agency, bureau, board, commission,
department, division or any other unit of the government of this State
that is required to submit information to the Chief pursuant to
subsection 1 or 6 of NRS 353.210 .
“State agency” does not include the Nevada System of Higher Education
unless it is anticipated that payments under the agreement will be made
with state appropriations.
(Added to NRS by 2001, 2479 ; A 2005, 2905 )
[Effective July 1, 2007.]
“State agency” means an agency, bureau, board, commission, department,
division or any other unit of the government of this State that is
required to submit information to the Chief pursuant to subsection 1 or 6
of NRS 353.210 , except for the Nevada
System of Higher Education.
(Added to NRS by 2001, 2479 ; A 2005, 2905 , effective July 1, 2007)
1. A state agency may propose a project to acquire real property,
an interest in real property or an improvement to real property through
an agreement which has a term, including the terms of any options for
renewal, that extends beyond the biennium in which the agreement is
executed if the agreement:
(a) Provides that all obligations of the State of Nevada and the
state agency are extinguished by the failure of the Legislature to
appropriate money for the ensuing fiscal year for payments due pursuant
to the agreement;
(b) Does not encumber any property of the State of Nevada or the
state agency except for the property that is the subject of the agreement;
(c) Provides that property of the State of Nevada and the state
agency, except for the property that is the subject of the agreement,
must not be forfeited if:
(1) The Legislature fails to appropriate money for payments
due pursuant to the agreement; or
(2) The State of Nevada or the state agency breaches the
agreement;
(d) Prohibits certificates of participation in the agreement; and
(e) For the biennium in which it is executed, does not require
payments that are greater than the amount authorized for such payments
pursuant to the applicable budget of the state agency.
2. The provisions of paragraph (d) of subsection 1 may be waived
by the Board, upon the recommendation of the State Treasurer, if the
Board determines that waiving those provisions:
(a) Is in the best interests of this state; and
(b) Complies with federal securities laws.
3. Before an agreement proposed pursuant to subsection 1 may
become effective:
(a) The proposed project must be approved by the Legislature by
concurrent resolution or statute or as part of the budget of the state
agency, or by the Interim Finance Committee when the Legislature is not
in regular session;
(b) The agency must submit the proposed agreement to the Chief, the
State Treasurer and the State Land Registrar for their review and
transmittal to the Board;
(c) The Board must approve the proposed agreement; and
(d) The Governor must execute the agreement.
(Added to NRS by 2001, 2479 )
1. The provisions of NRS 353.500
to 353.630 , inclusive, do not obligate
the Legislature to appropriate money for payments due pursuant to an
agreement entered into pursuant to those sections.
2. A state agency, person acting on behalf of a state agency,
officer of this state or employee of this state shall not represent that
the Legislature is obligated to appropriate money for payments due
pursuant to an agreement entered into pursuant to NRS 353.500 to 353.630 ,
inclusive.
(Added to NRS by 2001, 2479 )
The State Treasurer may take such actions as
he deems appropriate to facilitate an agreement pursuant to NRS 353.500
to 353.630 , inclusive, including, without limitation:
1. Entering into contracts for relevant professional services;
2. Obtaining credit enhancement and interest rate hedges; and
3. Assisting with the offering of certificates of participation
pursuant to the limitations set forth in NRS 353.550 .
(Added to NRS by 2001, 2479 )
An
agreement entered into pursuant to NRS 353.500 to 353.630 ,
inclusive, is not subject to any requirement of competitive bidding or
other restriction imposed on the procedure for the awarding of contracts.
(Added to NRS by 2001, 2479 )
If an agreement pursuant to NRS 353.500 to 353.630 ,
inclusive, involves the construction, alteration, repair or remodeling of
an improvement:
1. The construction, alteration, repair or remodeling of the
improvement may be conducted as specified in the agreement without
complying with the provisions of:
(a) Any law requiring competitive bidding; or
(b) Chapter 341 of NRS.
2. The provisions of NRS 338.013
to 338.090 , inclusive, apply to the
construction, alteration, repair or remodeling of the improvement.
(Added to NRS by 2001, 2480 ; A 2005, 2905 )
1. Except as otherwise provided in this section, if an agreement
pursuant to NRS 353.500 to 353.630
, inclusive, involves an improvement to
property owned by the State of Nevada or the state agency, the State Land
Registrar, in consultation with the State Treasurer and in conjunction
with the agreement, upon approval of the State Board of Examiners may
enter into a lease of the property to which the improvement will be made
if the lease:
(a) Has a term of 35 years or less; and
(b) Provides for rental payments that approximate the fair market
rental of the property before the improvement is made, as determined by
the State Land Registrar in consultation with the State Treasurer at the
time the lease is entered into, which must be paid if the agreement
terminates before the expiration of the lease because the Legislature
fails to appropriate money for payments due pursuant to the agreement.
2. A lease entered into pursuant to this section may provide for
nominal rental payments to be paid pursuant to the lease before the
agreement terminates.
3. Before the State Land Registrar may enter into a lease pursuant
to this section:
(a) The State Land Registrar must submit the proposed lease to the
Chief and the State Treasurer for their review and transmittal to the
Board; and
(b) The Board must approve the lease.
(Added to NRS by 2001, 2480 )
Immediately after an agreement is executed pursuant to NRS 353.550
, the state agency on whose behalf the
agreement was executed shall file with the Chief and the State Treasurer:
1. A fully executed copy of the agreement; and
2. A schedule of payments that indicates the principal and
interest payments due throughout the term of the agreement.
(Added to NRS by 2001, 2480 )
While an agreement entered
into pursuant to NRS 353.500 to 353.630
, inclusive, is in effect, the property
that is the subject of the agreement is exempt from ad valorem property
taxation by this state and its political subdivisions if:
1. An improvement is being constructed on the property pursuant to
the agreement; or
2. This state or a state agency is in possession of the property.
(Added to NRS by 2001, 2480 )
While an agreement
entered into pursuant to NRS 353.500 to
353.630 , inclusive, is in effect, the
property that is the subject of the agreement shall be deemed to be the
property of this state or the state agency for the purposes of statutory
limits on damages that may be awarded against this state, including,
without limitation, the limits in chapter 41
of NRS, with respect to any action or claim, including a claim for civil
damages, that arises from or is related to the property and is brought by
a person who is not a party to the agreement if:
1. An improvement is being constructed on the property pursuant to
the agreement; or
2. This state or a state agency is in possession of the property.
(Added to NRS by 2001, 2481 )
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