2005 Nevada Revised Statutes - Chapter 227 — State Controller

CHAPTER 227 - STATE CONTROLLER

NRS 227.010 Qualificationsof State Controller.

NRS 227.020 Election;term of office.

NRS 227.030 Commission;office.

NRS 227.040 Absencefrom State limited.

NRS 227.060 Salary.

NRS 227.090 Useof facsimile signature; combination of facsimile signature with signature ofState Treasurer.

NRS 227.100 Appointmentof Deputy; restrictions on other employment of Deputy State Controller.

NRS 227.110 Annualreport; recommendations.

NRS 227.120 Servicesand equipment for accounting; fees for services.

NRS 227.130 Withholdingfor federal income taxes; warrant; Agency Fund for Payroll.

NRS 227.140 Exofficio State Fiscal Officer.

NRS 227.150 Accountswith counties, states and United States; cancellation of debts to State;withholding compensation of state employee for past overpayment; otheraccounting.

NRS 227.160 Auditingand allowance of claims; examination of witnesses and documentary evidence.

NRS 227.170 Warrants:Drawing; account; record of appropriations and authorizations.

NRS 227.180 Funds.

NRS 227.190 Transactionswith State Treasurer.

NRS 227.200 Deliveryof warrant to State Treasurer for deposit or delivery to payee or agency; registerof warrants.

NRS 227.230 DirectingAttorney General to prosecute suits for recovery of money due State.

NRS 227.240 Directingprosecution of suits for indebtedness to State.

NRS 227.250 Copyof account prima facie evidence in suit for collection.

NRS 227.260 Costsof suit to collect money due State.

NRS 227.270 Costsof suit, irrespective of decision, when failure to disclose evidence to StateController.

NRS 227.280 Safekeepingof public records and securities.

NRS 227.290 Inspectionof books and papers.

NRS 227.300 Informationto be provided Legislature.

NRS 227.310 Performanceof other duties.

NRS 227.330 Penalties.

_________

NRS 227.010 Qualificationsof State Controller. No person shall be eligibleto the Office of State Controller unless:

1. He shall have attained the age of 25 years at thetime of such election; and

2. He is a qualified elector and has been a citizenresident of this State for 2 years next preceding the election.

[Part 2:108:1866; A 1953, 711; 1955, 459]

NRS 227.020 Election;term of office.

1. The State Controller shall be elected by thequalified electors of the State.

2. The State Controller shall be chosen at the generalelection of 1866, and every 4th year thereafter, and shall hold his office forthe term of 4 years from the time of his installment and until his successorshall 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]

NRS 227.030 Commission;office. The State Controller shall be commissionedby 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)

NRS 227.040 Absencefrom State limited. The State Controller shallnot absent himself from the State for a longer period than 90 days withoutleave of absence obtained from the Legislature.

[Part 1:43:1866; B 2808; BH 1807; C 1955; RL 4154; NCL 7346]

NRS 227.060 Salary.

1. Until the first Monday inJanuary 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 inJanuary 2011, the State Controller is entitled to receive an annual salary of$97,000.

2. On the first Monday in January 2011 and on thefirst Monday of every fourth year thereafter, the salary of the StateController must be increased by an amount equal to the cumulative percentageincrease in the salaries of the classified employees of this State during theimmediately 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)

NRS 227.090 Useof facsimile signature; combination of facsimile signature with signature ofState Treasurer.

1. The State Controller may use a facsimile signatureproduced through a mechanical device in place of his handwritten signaturewhenever the necessity may arise, except that:

(a) The mechanical device must be of such nature thatthe facsimile signature may be removed from the mechanical device and kept in aseparate secure place;

(b) The use of the facsimile signature must be onlyunder the direction and supervision of the State Controller; and

(c) The registered key to the mechanical device must atall times be kept in a vault, securely locked, when not in use, to prevent anymisuse of the mechanical device.

2. Notwithstanding the provisions of subsection 1, theState Controller and the State Treasurer may combine their facsimile signaturesas provided in NRS 226.080.

[1:119:1939; 1931 NCL 7370.01](NRS A 1961, 52;1965, 26; 2001, 2903)

NRS 227.100 Appointmentof Deputy; restrictions on other employment of Deputy State Controller.

1. The State Controller may appoint a Deputy in theunclassified service of the State, who may, in the absence of the StateController, do all acts devolving upon and necessary to be performed by theState Controller, except the signing of state warrants and bonds.

2. Except as otherwise provided in NRS 284.143, the Deputy State Controllershall devote his entire time and attention to the business of his office andshall not pursue any other business or occupation or hold any other office ofprofit.

[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)

NRS 227.110 Annualreport; recommendations.

1. The State Controller shall annually digest, prepareand report to the Governor and the Legislature:

(a) A complete statement of the condition of therevenue, taxable funds, resources, income and property of the state, and theamount 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 wholeamount of each appropriation of money made by law, the amount paid under eachof those appropriations, and the balance unexpended.

(d) A tabular statement showing the amount of revenuecollected from each county for the preceding year.

2. The State Controller may recommend such plans as hedeems expedient for the support of the public credit, for promoting frugalityand economy, and for the better management and more perfect understanding ofthe fiscal affairs of the State.

[3:43:1866; A 1915, 94; 1931, 263; 1931 NCL 7348](NRS A 1965, 57; 1995, 313; 2001, 2748)

NRS 227.120 Servicesand equipment for accounting; fees for services. TheState Controller is authorized and directed:

1. To secure and install accounting machine servicesand equipment in the Office of the State Controller.

2. To contract for the necessary rental or purchase ofthe machines and for services incidental thereto, and to purchase the necessaryequipment and supplies for the completion of the installation. Contracts shallprovide for continuous accounting services, personnel training, machinemaintenance services, and assistance by the manufacturer in the efficientutilization of the equipment.

3. To assess and collect fees within the limits setfor each fiscal year by the general authorization act for accounting servicesperformed by the State Controllers Office.

[1:65:1951] + [2:65:1951](NRS A 1967, 318; 1971,1174)

NRS 227.130 Withholdingfor federal income taxes; warrant; Agency Fund for Payroll.

1. The State Controller shall withhold from eachclaimants pay the amounts specified in the revenue act of the United Statesand such amounts as may be further specified by additional enactments ofCongress. The State Controller shall prepare a warrant for payment of theamount withheld and shall transmit the warrant to the State Treasurer. TheState Treasurer shall transmit the warrant in the time and manner required bythe Internal Revenue Service of the Department of the Treasury.

2. All transactions relating to the paying of thesalaries of employees and related payroll costs which are handled by the StateController must be accounted for in the Agency Fund for the Payroll of theState, 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)

NRS 227.140 Exofficio State Fiscal Officer.

1. The State Controller is ex officio State FiscalOfficer. 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 FederalGovernment and compute, withhold and account for all state payroll deductionsand keep or have access to all records in connection with administration of andcompliance with the federal revenue and income tax laws.

2. In carrying out the provisions of this section, theState Controller as ex officio State Fiscal Officer may perform such duties andadopt such regulations as are necessary to comply with the federal revenue andincome tax laws.

[Part 3:320:1955](NRS A 1969, 148; 1989, 1573; 1991,1697)

NRS 227.150 Accountswith counties, states and United States; cancellation of debts to State;withholding compensation of state employee for past overpayment; otheraccounting.

1. The State Controller shall:

(a) Open and keep an account with each county, chargingthe counties with the revenue collected, as shown by the auditors statements,and also with their proportions of the salaries of the district judges, andcrediting them with the amounts paid to the State Treasurer.

(b) Keep and state all accounts between the State ofNevada and the United States, or any state or territory, or any person orpublic officer of this State, indebted to the State or entrusted with thecollection, disbursement or management of any money, funds or interests arisingtherefrom, belonging to the State, of every character and description, if theaccounts are derivable from or payable into the State Treasury.

(c) Settle the accounts of all county treasurers, andother collectors and receivers of all state revenues, taxes, tolls and incomes,levied or collected by any act of the Legislature and payable into the StateTreasury.

(d) Keep fair, clear, distinct and separate accounts ofall the revenues and incomes of the State, and of all the expenditures,disbursements and investments thereof, showing the particulars of everyexpenditure, disbursement and investment.

2. The State Controller may:

(a) Direct the collection of all accounts or money duethe State, except as otherwise provided in chapter353C of NRS, and if there is no time fixed or stipulated by law for thepayment of any such accounts or money, they are payable at the time set by theState Controller.

(b) Upon approval of the Attorney General, direct thecancellation 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 theState for the overpayment of the salary of the employee that has not beensatisfied pursuant to subsection 8 of NRS284.350 or in any other manner.

3. Before any amounts may be withheld from thecompensation of an employee pursuant to paragraph (c) of subsection 2, theState Controller shall:

(a) Give written notice to the employee of the StateControllers intent to withhold such amounts from the compensation of theemployee; and

(b) If requested by the employee within 10 working daysafter receipt of the notice, conduct a hearing and allow the employee theopportunity to contest the State Controllers determination to withhold suchamounts from the compensation of the employee.

If theoverpayment was not obtained by the employees fraud or willful misrepresentation,any withholding from the compensation of the employee must be made in areasonable manner so as not to create an undue hardship to the employee.

4. The State Controller may adopt such regulations asare 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)

NRS 227.160 Auditingand allowance of claims; examination of witnesses and documentary evidence.

1. The State Controllershall:

(a) Audit all claimsagainst the State, for the payment of which an appropriation or authorizationhas 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, orwhich have been presented to the Board and not examined and passed upon by itwithin 30 days from their presentation.

(b) Allow of those claimsmentioned in paragraph (a) as not having been passed upon by the State Board ofExaminers within 30 days after presentation the whole, or such portion thereofas he deems just and legal, and of claims examined and passed upon by the StateBoard of Examiners, such an amount as he decrees just and legal not exceedingthe amount allowed by the Board.

2. No claim for servicesrendered or advances made to the State or any officer thereof may be audited orallowed unless the services or advancement have been specially authorized bylaw and an appropriation or authorization made for its payment.

3. For the purpose of satisfying himself of thejustness and legality of any claim, the State Controller may examine witnessesunder oath and receive and consider documentary evidence in addition to thatfurnished him by the State Board of Examiners. The State Controller shall drawwarrants on the State Treasurer for such amounts as the State Controller allowsof claims of the character described in this section, and also for all claimsof which the amount has been definitely fixed by law and for the payment ofwhich 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)

NRS 227.170 Warrants:Drawing; account; record of appropriations and authorizations. The State Controller shall:

1. Draw all warrants upon the treasury for money, andeach warrant shall express, in the body thereof, the particular fund out ofwhich it is to be paid, the appropriation under which it is drawn, and thenature of the service to be paid, and except for the purpose of making inactivedeposits no warrant shall be drawn on the treasury unless there is anunexhausted specific appropriation or authorization, by law, to meet it.

2. Keep an account of all warrants by him drawn on theState Treasury, which account shall be kept in such manner as to show monthlythe amount of warrants drawn, the amount paid, and the amount outstanding.

3. Keep a record of all appropriations andauthorizations in a book provided for that purpose, in which book he shallenter the nature of the appropriation or authorization, referring to thestatute authorizing the same, the amount appropriated or authorized, amountscredited by law, accounting debits and credits, the amounts paid therefrom eachmonth, 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)

NRS 227.180 Funds. The State Controller shall:

1. Keep accounts with the funds heretofore created andsuch other funds as may hereafter be created, or as he may deem advantageous tokeep.

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]

NRS 227.190 Transactionswith State Treasurer. The State Controllershall:

1. Keep a record of all receipts of money by the StateTreasurer in a book provided for that purpose, in which book he shall show indetail the nature of the receipt and the apportionment of the amount to thevarious funds.

2. Charge the State Treasurer and credit the incomeaccounts with all money received.

[20:43:1866; A 1915, 94; 1919 RL 4173; NCL 7365]

NRS 227.200 Deliveryof warrant to State Treasurer for deposit or delivery to payee or agency;register of warrants. The StateController shall:

1. Draw a warrant in favorof any person or governmental payee certified by an agency of stategovernment to receive money from the treasury and deliver or mail the warrantto the State Treasurer who shall sign the warrant and:

(a) Deliver or mail thecountersigned warrant, if it is for an account payable, directly to the payeeor his representative;

(b) If it is for payment ofan employee:

(1) Deliver or mailthe warrant to the employee or to the appropriate state agency fordistribution; or

(2) Deposit thewarrant to the credit of the employee by direct deposit at a bank or creditunion in which the employee has an account, if the employee has authorized thedirect deposit; or

(c) Deposit the warrant tothe credit of the payee through a funds transfer.

2. Keep a warrantregister, in which he shall enter all warrants drawn by him. The arrangement ofthis book must be such as to show the bill and warrant number, the amount, outof which fund the warrants are payable, and a distribution of the warrantsunder the various appropriations.

3. Credit the StateTreasurer 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)

NRS 227.230 DirectingAttorney General to prosecute suits for recovery of money due State. Except as otherwise provided in chapter 353C of NRS, the State Controllershall:

1. Direct the Attorney General to institute andprosecute, in the name of the State, all proper suits for the recovery of anydebts, money or property of the State, or for the ascertainment of any right orliability concerning the same.

2. Direct and superintend the collection of all moneydue the State.

[7:43:1866; B 2814; BH 1813; C 1961; RL 4160;NCL 7352](NRS A 1999,3448)

NRS 227.240 Directingprosecution of suits for indebtedness to State. Wheneverany officer, or other person or persons, or corporation, shall be indebted tothe state, and fail or refuse to make settlement with the State Controller, asrequired by law, and shall fail to pay over to the State Treasurer, on theprinted or written order of the State Controller, according to the provisionsof law, the amount or balance to be paid by such officer, or other person orpersons, or corporation, into the treasury, or to such person or personsentitled by law to receive the same, within the time prescribed by law, or ifno time be prescribed by law, then within the time specified by the StateController, the State Controller, upon being notified by the State Treasurer,or otherwise, of such failure, shall direct the Attorney General to institutesuit for the recovery of the amount due and unpaid, with damages and interestthereon, against such officer, or other person or persons or corporation.

[9:43:1866; B 2816; BH 1815; C 1963; RL 4162;NCL 7354]

NRS 227.250 Copyof account prima facie evidence in suit for collection. A copy of the account, in an action instituted under NRS 227.240, made out and certified by theState Controller, with his official seal affixed thereto, shall be sufficientevidence to support an action in any court of competent jurisdiction for theamount or balance stated therein to be due, without proof of the signature orofficial character of the State Controller, subject, however, to the right ofthe defendant to plead and give in evidence, as in other actions, all suchmatters as shall be legal and proper for his defense or discharge.

[10:43:1866; B 2817; BH 1816; C 1964; RL 4163; NCL 7355]

NRS 227.260 Costsof suit to collect money due State. The partysued shall be subject to the costs and charges of suit, whether the ultimatedecision be against him or in his favor, except in cases in which he shall haverendered a true account, and shall also have paid the full amount to the properperson authorized by law to receive the same, before the commencement of thesuit, or where the suit is brought to recover against a deceased debtor to theState, before the expiration of the time prescribed by law, within whichrepresentatives are allowed by law to administer upon estates.

[11:43:1866; B 2818; BH 1817; C 1965; RL 4164; NCL 7356]

NRS 227.270 Costsof suit, irrespective of decision, when failure to disclose evidence to StateController. If any defendant in any suitprosecuted at the instance of the State Controller, under the provisions ofthis chapter, shall, at the trial, give any evidence which existed prior to thetime and within the knowledge of the defendant at the time of such adjustmentand settlement of his accounts, and which was not produced to the StateController at the time of settlement, such defendant shall be subject to thecosts and charges of the suit, whether the ultimate decision be against him orin his favor.

[12:43:1866; B 2819; BH 1818; C 1966; RL 4165; NCL 7357]

NRS 227.280 Safekeepingof public records and securities. The StateController shall keep and preserve all public books, records, papers,documents, vouchers, and all conveyances, leases, mortgages, bonds, and allsecurities for debts, moneys, or property, and accounts and property of anydescription 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]

NRS 227.290 Inspectionof books and papers. All the books, papers,files, letters and transactions pertaining to the Office of State Controllershall be open to the inspection of the Governor, to the inspection ofcommittees and members of the Legislature, or either branch thereof, or that ofany other person authorized by law.

[15:43:1866; B 2822; BH 1821; C 1969; RL 4168; NCL 7360]

NRS 227.300 Informationto be provided Legislature. The State Controllershall give information to either house of the Legislature, whenever required,upon any subject relating to the fiscal affairs of the State, or touching anyduty of his office.

[Part 14:43:1866; B 2821; BH 1820; C 1968; RL 4167; NCL 7359]

NRS 227.310 Performanceof other duties. The State Controller shall performall 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]

NRS 227.330 Penalties. If the State Controller shall willfully neglect or refuseto perform any duty enjoined by law, or, by color of his office, shallknowingly do any act not authorized by law, or in any other manner than isauthorized by law, he shall be deemed guilty of a misdemeanor and shall befurther punished as provided in NRS 197.230.

[17:43:1866; B 2824; BH 1823; C 1971; RL 4170; NCL 7362](NRS A 1967, 532)

 

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