2005 Nevada Revised Statutes - Chapter 251 — County Auditors and Comptrollers

CHAPTER 251 - COUNTY AUDITORS ANDCOMPTROLLERS

COUNTY AUDITORS

NRS 251.010 Certaincounty recorders ex officio county auditors; office; hours to remain open.

NRS 251.020 Facsimilesignature.

NRS 251.030 Duties.

NRS 251.040 Financesof school district: Reports to clerk of school board and Superintendent ofPublic Instruction.

NRS 251.050 Extensionof taxes on assessment roll.

COUNTY COMPTROLLERS

NRS 251.170 Appointment;compensation; duties; office; hours to remain open.

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COUNTY AUDITORS

NRS 251.010 Certaincounty recorders ex officio county auditors; office; hours to remain open.

1. The county recorder is ex officio county auditor incounties in which a county comptroller has not been appointed.

2. County auditors shall keep an office at the countyseat of their county, which must be kept open in accordance with the provisionsof NRS 245.040.

[Part 1:108:1866; B 2599; BH 1636; C 1782; RL 2765; NCL 4765] + [Part 1:178:1907; A 1929, 255; 1955, 6, 471](NRS A 1969,1110, 1545; 1979, 522; 1985, 702)

NRS 251.020 Facsimilesignature.

1. Each county auditor is authorized to use afacsimile signature produced through a mechanical device in place of hishandwritten signature whenever the necessity may arise and upon approval of theboard of county commissioners, subject to the following conditions:

(a) That the mechanical device shall be of such naturethat the facsimile signature may be removed from the mechanical device and keptin a separate secure place.

(b) That the use of the facsimile signature shall bemade only under the direction and supervision of the officer whose signature itrepresents.

(c) That all of the mechanical device shall at alltimes be kept in a vault, securely locked, when not in use, to prevent anymisuse of the same.

2. No facsimile signature produced through amechanical device authorized by the provisions of this section shall becombined with the signature of another officer.

[Part 1:51:1953] + [2:51:1953]

NRS 251.030 Duties. The county auditor shall:

1. Number and keep a record of all demands allowed,showing the number, date, date of approval, amount, and name of the originalholder, on what account allowed, and out of what fund payable.

2. Constantly be acquainted with the exact conditionof the treasury, and every lawful demand upon it.

3. Report to the board of county commissioners, ateach regular meeting thereof, the condition of each fund in the treasury.

4. Keep a complete set of books for the county, whichshall be open to the inspection of the public, free of charge, during businesshours, in which shall be set forth in a plain and businesslike manner everymoney transaction of the county, so that he can, at any time, when requested,tell the state of each fund, where the money came from, to what fund it belonged,and how and for what purpose it was expended, and also the collection made, andthe money paid into the treasury by every officer.

[Part 11:80:1865; A 1939, 253; 1956, 198]

NRS 251.040 Financesof school district: Reports to clerk of school board and Superintendent ofPublic Instruction.

1. In addition to the requirements of NRS 251.030, the county auditor shallnotify the clerk of the board of trustees of the county school district andsend at the same time a duplicate of the report to the Superintendent of PublicInstruction, at the beginning of each month, showing the amount of funds leftto the credit of the district at the beginning of the previous month, new fundscredited during the previous month and the source thereof, the total ofdisbursements allowed by warrants during the previous month, and the balance tothe credit of the district at the beginning of the month in which the report isrendered.

2. The report must be in such form as theSuperintendent of Public Instruction may prescribe.

[Part 11:80:1865; A 1939, 253; 1956, 198](NRS A1960, 30; 1971, 515; 1979, 1640)

NRS 251.050 Extensionof taxes on assessment roll. The countyauditors of the several counties shall extend the taxes on the assessment rollwithout any additional fees or compensation.

[1:27:1891; C 2351; RL 1592; NCL 2066]

COUNTY COMPTROLLERS

NRS 251.170 Appointment;compensation; duties; office; hours to remain open.

1. In each county having a population of 100,000 ormore:

(a) Where there is a county administrator or countymanager, the county administrator or county manager, with the confirmation ofthe board of county commissioners, shall appoint a county comptroller.

(b) Where there is no county administrator or countymanager, the board of county commissioners shall appoint a county comptroller.

The countycomptroller shall perform all of the duties required of county auditors underthis chapter or any other applicable law of this state, including county ordinances.

2. In any county having a population of less than100,000:

(a) Where there is a county administrator or countymanager, the county administrator or county manager, with the confirmation ofthe board of county commissioners, may appoint a county comptroller.

(b) Where there is no county administrator or countymanager, the board of county commissioners may appoint a county comptroller.

The county comptrollershall perform all of the duties required of county auditors under this chapteror any other applicable law of this state, including county ordinances.

3. The board may fix the compensation of the countycomptroller. In counties where there is a county administrator or countymanager, the administrator or manager may specify the procedures which thecounty comptroller shall follow in performing the duties of his office. In countieswhere there is no county administrator or county manager, the board of county commissionersmay specify the procedures which the county comptroller shall follow in performingthe duties of his office.

4. The county comptroller is the chief fiscal officer ofhis county under the direction of the county administrator or county manager,where there is one, subject to approval of the board of county commissioners.Where there is no county administrator or county manager, the countycomptroller is under the direction of the board of county commissioners.

5. The county comptroller, as directed by the board ofcounty commissioners, shall audit all books and records of any fund ordepartment of the county and report the findings to the board.

6. The county comptroller shall keep an office at thecounty seat of his county, which must be kept open in accordance with theprovisions of NRS 245.040.

(Added to NRS by 1969, 1109; A 1969, 1545; 1975,1368; 1979, 522)

 

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