USA Statutes : nevada
Title : Title 18 - STATE EXECUTIVE DEPARTMENT
Chapter : CHAPTER 227 - STATE CONTROLLER
No person shall
be eligible to the Office of State Controller unless:
1. He shall have attained the age of 25 years at the time of such
election; and
2. He is a qualified elector and has been a citizen resident of
this State for 2 years next preceding the election.
[Part 2:108:1866; A 1953, 711; 1955, 459]
1. The State Controller shall be elected by the qualified electors
of the State.
2. The State Controller shall be chosen at the general election of
1866, and every 4th year thereafter, and shall hold his office for the
term of 4 years from the time of his installment and until his successor
shall be qualified.
[Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL §
4765] + [Part 9:108:1866; B § 2607; BH § 1644; C § 1790; RL § 2773; NCL §
4773] + [Part 10:108:1866; B § 2608; BH § 1645; C § 1791; RL § 2774; NCL
§ 4774]
The State Controller shall be
commissioned by the Governor, and shall keep his office at the seat of
government.
[Part 1:43:1866; B § 2808; BH § 1807; C § 1955; RL § 4154; NCL §
7346] + [Part 10:108:1866; B § 2608; BH § 1645; C § 1791; RL § 2774; NCL
§ 4774]—(NRS A 1977, 1369)
The State Controller
shall not absent himself from the State for a longer period than 90 days
without leave of absence obtained from the Legislature.
[Part 1:43:1866; B § 2808; BH § 1807; C § 1955; RL § 4154; NCL §
7346]
1. Until the first Monday in January 2007, the State Controller is
entitled to receive an annual salary of $80,000. From the first Monday in
January 2007, until the first Monday in January 2011, the State
Controller is entitled to receive an annual salary of $97,000.
2. On the first Monday in January 2011 and on the first Monday of
every fourth year thereafter, the salary of the State Controller must be
increased by an amount equal to the cumulative percentage increase in the
salaries of the classified employees of this State during the immediately
preceding term of the State Controller.
[4:295:1953; A 1955, 527] + [Part 3:320:1955] + [11:320:1955] +
[13:320:1955]—(NRS A 1957, 541; 1961, 306; 1965, 970; 1969, 791; 1971,
2207; 1977, 1015; 1981, 1370; 1985, 1610; 1989, 1897; 1997, 1227; 2005,
1183 )
1. The State Controller may use a facsimile signature produced
through a mechanical device in place of his handwritten signature
whenever the necessity may arise, except that:
(a) The mechanical device must be of such nature that the facsimile
signature may be removed from the mechanical device and kept in a
separate secure place;
(b) The use of the facsimile signature must be only under the
direction and supervision of the State Controller; and
(c) The registered key to the mechanical device must at all times
be kept in a vault, securely locked, when not in use, to prevent any
misuse of the mechanical device.
2. Notwithstanding the provisions of subsection 1, the State
Controller and the State Treasurer may combine their facsimile signatures
as provided in NRS 226.080 .
[1:119:1939; 1931 NCL § 7370.01]—(NRS A 1961, 52; 1965, 26; 2001,
2903 )
1. The State Controller may appoint a Deputy in the unclassified
service of the State, who may, in the absence of the State Controller, do
all acts devolving upon and necessary to be performed by the State
Controller, except the signing of state warrants and bonds.
2. Except as otherwise provided in NRS 284.143 , the Deputy State Controller shall devote his
entire time and attention to the business of his office and shall not
pursue any other business or occupation or hold any other office of
profit.
[1:49:1865; B § 2833; BH § 1832; C § 1980; RL § 4179; NCL §
7371]—(NRS A 1967, 1488; 1971, 1424; 1981, 1272; 1997, 616; 1999, 7
)
1. The State Controller shall annually digest, prepare and report
to the Governor and the Legislature:
(a) A complete statement of the condition of the revenue, taxable
funds, resources, income and property of the state, and the amount of the
expenditures for the preceding fiscal year.
(b) A full and detailed statement of the public debt.
(c) A tabular statement showing separately the whole amount of each
appropriation of money made by law, the amount paid under each of those
appropriations, and the balance unexpended.
(d) A tabular statement showing the amount of revenue collected
from each county for the preceding year.
2. The State Controller may recommend such plans as he deems
expedient for the support of the public credit, for promoting frugality
and economy, and for the better management and more perfect understanding
of the fiscal affairs of the State.
[3:43:1866; A 1915, 94; 1931, 263; 1931 NCL § 7348]—(NRS A 1965,
57; 1995, 313; 2001, 2748 )
The State Controller is authorized and directed:
1. To secure and install accounting machine services and equipment
in the Office of the State Controller.
2. To contract for the necessary rental or purchase of the
machines and for services incidental thereto, and to purchase the
necessary equipment and supplies for the completion of the installation.
Contracts shall provide for continuous accounting services, personnel
training, machine maintenance services, and assistance by the
manufacturer in the efficient utilization of the equipment.
3. To assess and collect fees within the limits set for each
fiscal year by the general authorization act for accounting services
performed by the State Controller’s Office.
[1:65:1951] + [2:65:1951]—(NRS A 1967, 318; 1971, 1174)
1. The State Controller shall withhold from each claimant’s pay
the amounts specified in the revenue act of the United States and such
amounts as may be further specified by additional enactments of Congress.
The State Controller shall prepare a warrant for payment of the amount
withheld and shall transmit the warrant to the State Treasurer. The State
Treasurer shall transmit the warrant in the time and manner required by
the Internal Revenue Service of the Department of the Treasury.
2. All transactions relating to the paying of the salaries of
employees and related payroll costs which are handled by the State
Controller must be accounted for in the Agency Fund for the Payroll of
the State, which is hereby created.
[1:51:1943; 1943 NCL § 6719.31] + [1:35:1955] + [2:35:1955]—(NRS A
1975, 183; 1981, 253, 655; 1985, 714, 1922)
1. The State Controller is ex officio State Fiscal Officer. In
addition to the duties now prescribed for the ex officio office, and as a
part thereof, he shall serve as a State Fiscal Officer for the Federal
Government and compute, withhold and account for all state payroll
deductions and keep or have access to all records in connection with
administration of and compliance with the federal revenue and income tax
laws.
2. In carrying out the provisions of this section, the State
Controller as ex officio State Fiscal Officer may perform such duties and
adopt such regulations as are necessary to comply with the federal
revenue and income tax laws.
[Part 3:320:1955]—(NRS A 1969, 148; 1989, 1573; 1991, 1697)
1. The State Controller shall:
(a) Open and keep an account with each county, charging the
counties with the revenue collected, as shown by the auditor’s
statements, and also with their proportions of the salaries of the
district judges, and crediting them with the amounts paid to the State
Treasurer.
(b) Keep and state all accounts between the State of Nevada and the
United States, or any state or territory, or any person or public officer
of this State, indebted to the State or entrusted with the collection,
disbursement or management of any money, funds or interests arising
therefrom, belonging to the State, of every character and description, if
the accounts are derivable from or payable into the State Treasury.
(c) Settle the accounts of all county treasurers, and other
collectors and receivers of all state revenues, taxes, tolls and incomes,
levied or collected by any act of the Legislature and payable into the
State Treasury.
(d) Keep fair, clear, distinct and separate accounts of all the
revenues and incomes of the State, and of all the expenditures,
disbursements and investments thereof, showing the particulars of every
expenditure, disbursement and investment.
2. The State Controller may:
(a) Direct the collection of all accounts or money due the State,
except as otherwise provided in chapter 353C of NRS, and if there is no time fixed or stipulated by law for the
payment of any such accounts or money, they are payable at the time set
by the State Controller.
(b) Upon approval of the Attorney General, direct the cancellation
of any accounts or money due the State.
(c) Except as otherwise provided in subsection 3, withhold from the
compensation of an employee of the State any amount due the State for the
overpayment of the salary of the employee that has not been satisfied
pursuant to subsection 8 of NRS 284.350
or in any other manner.
3. Before any amounts may be withheld from the compensation of an
employee pursuant to paragraph (c) of subsection 2, the State Controller
shall:
(a) Give written notice to the employee of the State Controller’s
intent to withhold such amounts from the compensation of the employee; and
(b) If requested by the employee within 10 working days after
receipt of the notice, conduct a hearing and allow the employee the
opportunity to contest the State Controller’s determination to withhold
such amounts from the compensation of the employee.
Ê If the overpayment was not obtained by the employee’s fraud or willful
misrepresentation, any withholding from the compensation of the employee
must be made in a reasonable manner so as not to create an undue hardship
to the employee.
4. The State Controller may adopt such regulations as are
necessary to carry out the provisions of this section.
[4:43:1866; A 1915, 94; 1919 RL § 4157; NCL § 7349]—(NRS A 1993,
274; 1999, 3448 ; 2003, 1451 )
1. The State Controller shall:
(a) Audit all claims against the State, for the payment of which an
appropriation or authorization has been made but of which the amount has
not been definitely fixed by law, which have been examined and passed
upon by the State Board of Examiners, or which have been presented to the
Board and not examined and passed upon by it within 30 days from their
presentation.
(b) Allow of those claims mentioned in paragraph (a) as not having
been passed upon by the State Board of Examiners within 30 days after
presentation the whole, or such portion thereof as he deems just and
legal, and of claims examined and passed upon by the State Board of
Examiners, such an amount as he decrees just and legal not exceeding the
amount allowed by the Board.
2. No claim for services rendered or advances made to the State or
any officer thereof may be audited or allowed unless the services or
advancement have been specially authorized by law and an appropriation or
authorization made for its payment.
3. For the purpose of satisfying himself of the justness and
legality of any claim, the State Controller may examine witnesses under
oath and receive and consider documentary evidence in addition to that
furnished him by the State Board of Examiners. The State Controller shall
draw warrants on the State Treasurer for such amounts as the State
Controller allows of claims of the character described in this section,
and also for all claims of which the amount has been definitely fixed by
law and for the payment of which an appropriation or authorization has
been made.
[5:43:1866; A 1869, 158; B § 2812; BH § 1811; C § 1959; RL § 4158;
NCL § 7350]—(NRS A 1969, 1118; 1997, 1287; 2001, 2748 )
The State Controller shall:
1. Draw all warrants upon the treasury for money, and each warrant
shall express, in the body thereof, the particular fund out of which it
is to be paid, the appropriation under which it is drawn, and the nature
of the service to be paid, and except for the purpose of making inactive
deposits no warrant shall be drawn on the treasury unless there is an
unexhausted specific appropriation or authorization, by law, to meet it.
2. Keep an account of all warrants by him drawn on the State
Treasury, which account shall be kept in such manner as to show monthly
the amount of warrants drawn, the amount paid, and the amount outstanding.
3. Keep a record of all appropriations and authorizations in a
book provided for that purpose, in which book he shall enter the nature
of the appropriation or authorization, referring to the statute
authorizing the same, the amount appropriated or authorized, amounts
credited by law, accounting debits and credits, the amounts paid
therefrom each month, showing assets and expenses, and posting them to
proper ledger accounts, with a yearly total of all payments and the
balance remaining, and the amount, if any, reverting.
[6:43:1866; A 1915, 94; 1931, 263; 1931 NCL § 7351]—(NRS A 1967,
61; 1969, 1118)
The State Controller shall:
1. Keep accounts with the funds heretofore created and such other
funds as may hereafter be created, or as he may deem advantageous to keep.
2. Credit the funds with the amount of money received, and shall
charge them with the amount of warrants drawn.
[Part 19:43:1866; A 1915, 94; 1919 RL § 4172; NCL § 7364]
The State
Controller shall:
1. Keep a record of all receipts of money by the State Treasurer
in a book provided for that purpose, in which book he shall show in
detail the nature of the receipt and the apportionment of the amount to
the various funds.
2. Charge the State Treasurer and credit the income accounts with
all money received.
[20:43:1866; A 1915, 94; 1919 RL § 4173; NCL § 7365]
The State Controller
shall:
1. Draw a warrant in favor of any person or governmental payee
certified by an agency of state government to receive money from the
treasury and deliver or mail the warrant to the State Treasurer who shall
sign the warrant and:
(a) Deliver or mail the countersigned warrant, if it is for an
account payable, directly to the payee or his representative;
(b) If it is for payment of an employee:
(1) Deliver or mail the warrant to the employee or to the
appropriate state agency for distribution; or
(2) Deposit the warrant to the credit of the employee by
direct deposit at a bank or credit union in which the employee has an
account, if the employee has authorized the direct deposit; or
(c) Deposit the warrant to the credit of the payee through a funds
transfer.
2. Keep a warrant register, in which he shall enter all warrants
drawn by him. The arrangement of this book must be such as to show the
bill and warrant number, the amount, out of which fund the warrants are
payable, and a distribution of the warrants under the various
appropriations.
3. Credit the State Treasurer with all warrants paid.
[22:43:1866; A 1915, 94; 1931, 263; 1931 NCL § 7367]—(NRS A 1965,
53; 1967, 318; 1973, 196; 1985, 1922; 1989, 819; 1997, 1288; 2001, 2749
)
Except as otherwise provided in chapter
353C of NRS, the State Controller shall:
1. Direct the Attorney General to institute and prosecute, in the
name of the State, all proper suits for the recovery of any debts, money
or property of the State, or for the ascertainment of any right or
liability concerning the same.
2. Direct and superintend the collection of all money due the
State.
[7:43:1866; B § 2814; BH § 1813; C § 1961; RL § 4160; NCL §
7352]—(NRS A 1999, 3448 )
Whenever any officer, or other person or persons, or corporation,
shall be indebted to the state, and fail or refuse to make settlement
with the State Controller, as required by law, and shall fail to pay over
to the State Treasurer, on the printed or written order of the State
Controller, according to the provisions of law, the amount or balance to
be paid by such officer, or other person or persons, or corporation, into
the treasury, or to such person or persons entitled by law to receive the
same, within the time prescribed by law, or if no time be prescribed by
law, then within the time specified by the State Controller, the State
Controller, upon being notified by the State Treasurer, or otherwise, of
such failure, shall direct the Attorney General to institute suit for the
recovery of the amount due and unpaid, with damages and interest thereon,
against such officer, or other person or persons or corporation.
[9:43:1866; B § 2816; BH § 1815; C § 1963; RL § 4162; NCL § 7354]
A copy of the account, in an action instituted under NRS
227.240 , made out and certified by the
State Controller, with his official seal affixed thereto, shall be
sufficient evidence to support an action in any court of competent
jurisdiction for the amount or balance stated therein to be due, without
proof of the signature or official character of the State Controller,
subject, however, to the right of the defendant to plead and give in
evidence, as in other actions, all such matters as shall be legal and
proper for his defense or discharge.
[10:43:1866; B § 2817; BH § 1816; C § 1964; RL § 4163; NCL § 7355]
The party
sued shall be subject to the costs and charges of suit, whether the
ultimate decision be against him or in his favor, except in cases in
which he shall have rendered a true account, and shall also have paid the
full amount to the proper person authorized by law to receive the same,
before the commencement of the suit, or where the suit is brought to
recover against a deceased debtor to the State, before the expiration of
the time prescribed by law, within which representatives are allowed by
law to administer upon estates.
[11:43:1866; B § 2818; BH § 1817; C § 1965; RL § 4164; NCL § 7356]
If any defendant in any suit
prosecuted at the instance of the State Controller, under the provisions
of this chapter, shall, at the trial, give any evidence which existed
prior to the time and within the knowledge of the defendant at the time
of such adjustment and settlement of his accounts, and which was not
produced to the State Controller at the time of settlement, such
defendant shall be subject to the costs and charges of the suit, whether
the ultimate decision be against him or in his favor.
[12:43:1866; B § 2819; BH § 1818; C § 1966; RL § 4165; NCL § 7357]
The
State Controller shall keep and preserve all public books, records,
papers, documents, vouchers, and all conveyances, leases, mortgages,
bonds, and all securities for debts, moneys, or property, and accounts
and property of any description belonging or appertaining to his office,
and also to the state, where no other provision is made by law for the
safekeeping of the same.
[13:43:1866; B § 2820; BH § 1819; C § 1967; RL § 4166; NCL § 7358]
All the books,
papers, files, letters and transactions pertaining to the Office of State
Controller shall be open to the inspection of the Governor, to the
inspection of committees and members of the Legislature, or either branch
thereof, or that of any other person authorized by law.
[15:43:1866; B § 2822; BH § 1821; C § 1969; RL § 4168; NCL § 7360]
The State
Controller shall give information to either house of the Legislature,
whenever required, upon any subject relating to the fiscal affairs of the
State, or touching any duty of his office.
[Part 14:43:1866; B § 2821; BH § 1820; C § 1968; RL § 4167; NCL §
7359]
The State Controller
shall perform all such other duties not enumerated in this chapter as may
be required by law.
[Part 14:43:1866; B § 2821; BH § 1820; C § 1968; RL § 4167; NCL §
7359]
If the State Controller shall willfully
neglect or refuse to perform any duty enjoined by law, or, by color of
his office, shall knowingly do any act not authorized by law, or in any
other manner than is authorized by law, he shall be deemed guilty of a
misdemeanor and shall be further punished as provided in NRS 197.230
.
[17:43:1866; B § 2824; BH § 1823; C § 1971; RL § 4170; NCL §
7362]—(NRS A 1967, 532)
