2005 Nevada Revised Statutes - Chapter 353 — State Financial Administration

Title 31 - PUBLIC FINANCIAL ADMINISTRATION

CHAPTER 353 - STATE FINANCIALADMINISTRATION

GENERAL PROVISIONS

NRS 353.005 Inapplicabilityof chapter to certain boards.

STATE BOARD OF EXAMINERS

NRS 353.010 Members.

NRS 353.015 Quorum.

NRS 353.025 Records.

NRS 353.030 Chairman.

NRS 353.035 Attendanceof witnesses: Subpoenas; fees.

NRS 353.040 Rulesand regulations.

NRS 353.045 Powersof members: Oaths; depositions.

NRS 353.055 Examinationof books and papers of State Controller and State Treasurer.

COUNT OF MONEY AND SECURITIES IN STATE TREASURY

NRS 353.060 Countof money in State Treasury by Legislative Auditor.

NRS 353.065 Countof securities and money in custody of State Treasurer.

NRS 353.070 Actualmoney only to be counted.

NRS 353.075 Reportto be filed following count.

NRS 353.080 Failureof Legislative Auditor to perform duties: Penalties.

CLAIMS

NRS 353.085 Procedurefor payment of contract claims when no legislative appropriation has been made.

NRS 353.090 Procedurefor payment of claims pursuant to legislative appropriation or authorization;regulations; availability of money allocated to State by federal program.

NRS 353.094 CountiesTrial Assistance Account: Claims by counties.

NRS 353.097 Staleclaims: Stale Claims Account; approval and payment.

REFUNDS

NRS 353.110 Overpaymentof taxes, license fees and other charges.

NRS 353.115 Limitationof time for claim.

NRS 353.120 Paymentordered or approved by State Board of Examiners.

WARRANTS

NRS 353.130 Controllerswarrant void if not presented for payment within 180 days after issuance;cancellation; notification of State Treasurer.

NRS 353.135 Noticeof limited time for presentment to be printed on face of warrant.

NRS 353.140 Accountfor Lost and Stale Warrants; procedure for issuance of new warrants.

PAYMENTS OF MONEY FOR SERVICES PROVIDED BY STATE AGENCIES

NRS 353.146 Stateagency defined.

NRS 353.1465 Acceptanceof credit cards, debit cards and electronic transfers of money for payments;fees for use.

NRS 353.147 Placementof automated tellers at locations where state agency receives payments.

NRS 353.1475 Additionalfee for providing service to customer in expeditious or convenient manner;Account for Expedited Services.

NRS 353.148 Procedurefor reimbursement of costs for providing services in expeditious or convenientmanner.

STATE BUDGET ACT

NRS 353.150 Shorttitle.

NRS 353.155 Chiefdefined.

NRS 353.160 Administration.

NRS 353.175 Qualificationsof Chief of Budget Division.

NRS 353.185 Generalpowers and duties of Chief of Budget Division.

NRS 353.190 Chiefof Budget Division is ex officio Clerk of State Board of Examiners; duties.

NRS 353.195 Examinationof public accounts.

NRS 353.200 Investigationof organization, costs of operation and duplication of work of state executivedepartments and agencies.

NRS 353.205 Partsof proposed state budget; confidentiality.

NRS 353.210 Submissionof vacant positions, expenditure requirements and anticipated income; provisionof information to Fiscal Analysis Division of Legislative Counsel Bureau;submission of proposed budget for agency that fails to submit expenditure requirements.

NRS 353.211 Provisionof budgetary information to Fiscal Analysis Division of Legislative CounselBureau; information open for public inspection.

NRS 353.213 Limitationupon total proposed expenditures.

NRS 353.215 Workprograms for fiscal year: Contents; approval; expenditures made on basis ofallotments.

NRS 353.220 Procedurefor revision of work programs and allotments.

NRS 353.224 Approvalof Legislature or Interim Finance Committee required for certain changes ofpositions.

NRS 353.225 Reserves.

NRS 353.226 EconomicForum: Appointment and removal of members; vacancies.

NRS 353.227 EconomicForum: Organization; staffing and other services; compensation.

NRS 353.228 EconomicForum: Powers and duties; availability of copies of projections and estimates.

NRS 353.229 EconomicForum: Technical Advisory Committee on Future State Revenues.

NRS 353.230 Reviewof estimates; preparation and submission of proposed budget; submission byGovernor of separate document and recommendations; appearance of Governorbefore legislative committees.

NRS 353.235 Appropriationand authorization by Legislature.

NRS 353.240 Governorto submit fiscal details to successor.

NRS 353.245 Submissionand resubmission of budgets of state executive departments and agenciesrequesting federal money.

NRS 353.246 Budgetsof Public Employees Retirement System and Legislative and JudicialDepartments.

ACCOUNTINGS; DEFICIENCY, CONTINGENT AND EMERGENCYEXPENDITURES; REVERSIONS

NRS 353.249 Statemoney to be deposited in State Treasury and credited to State General Fund;exception.

NRS 353.250 Designationof financial institutions for deposit of state money; requirements for depositof state money; criminal penalty.

NRS 353.251 StateAgency Fund for Bonds.

NRS 353.252 Pettycash accounts: Board may authorize Clerk to authorize establishment of pettycash account by state agency; duties of Clerk.

NRS 353.253 Depositsto work program accounts or other budget accounts; reversions; exceptions.

NRS 353.254 IntergovernmentalFund.

NRS 353.255 Appropriationsto be applied specifically; penalty.

NRS 353.257 Transferof balance of appropriated money to State General Fund by State Controller;consent of state agency and State Board of Examiners.

NRS 353.260 Spendingin excess of amount appropriated prohibited; claim void; penalties. [Effectivethrough April 30, 2013.]

NRS 353.260 Spendingin excess of amount appropriated prohibited; claim void; penalties. [EffectiveMay 1, 2013.]

NRS 353.262 Paymentfrom Statutory Contingency Account of salary of person replacing state officeror employee.

NRS 353.263 EmergencyAccount.

NRS 353.264 Reservefor Statutory Contingency Account. [Effective through June 30, 2006, or untilenactment of the Interstate Compact for Juveniles into law by the 35thjurisdiction, whichever is later.]

NRS 353.264 Reservefor Statutory Contingency Account. [Effective July 1, 2006, or upon enactmentof the Interstate Compact for Juveniles into law by the 35th jurisdiction,whichever is later.]

NRS 353.2655 NevadaProtection Account.

CONTINGENCY FUND

NRS 353.266 Creation;source; use.

NRS 353.268 Recommendationby State Board of Examiners for allocation from Contingency Fund.

NRS 353.269 Actionby Interim Finance Committee; transfer by State Controller.

DISASTER RELIEF ACCOUNT

NRS 353.2705 Definitions.

NRS 353.2707 Accountdefined.

NRS 353.271 Disasterdefined.

NRS 353.2712 Divisiondefined.

NRS 353.2715 Eligibleproject defined.

NRS 353.2725 Grantmatch defined.

NRS 353.2731 Localgovernment defined.

NRS 353.2735 Creation;administration; deposits; grants and loans.

NRS 353.274 Authorizedgrants to state agencies.

NRS 353.2745 Authorizedgrants to local governments.

NRS 353.2751 Authorizedloans to local governments.

NRS 353.2753 Requestsfor grants and loans: Preliminary assessment of damages by Division; report ofdamages; determination of whether event constitutes disaster; regulations.

NRS 353.2754 Requestsfor grants and loans: Determination that event constitutes disaster required ascondition for local governments.

NRS 353.2755 Requestsfor grants and loans: Conditions; contents; recommendation of State Board ofExaminers.

NRS 353.276 Requestsfor grants and loans: Action by Interim Finance Committee; limitation.

NRS 353.2765 Repaymentof loans by local governments: Schedule; use of money received from FederalGovernment.

NRS 353.2771 Provisionof resources of agencies and local governments required for grant or loan.

INVESTMENT OF STATE MONEY PLACED IN ESCROW

NRS 353.280 Authorizedinvestments; interest; investment in reverse-repurchase agreement prohibited.

DUTIES OF STATE BOARD OF FINANCE CONCERNING CASHFLOW, DEPOSITS AND INVESTMENTS

NRS 353.285 Cashflow of money belonging to State; allocation between deposits and investments;duties of State Board of Finance.

FUND TO STABILIZE OPERATION OF STATE GOVERNMENT

NRS 353.288 Creation;annual deposit of state revenue required; transfer of percentage of balance toDisaster Relief Account; use of money in Fund.

STATE ACCOUNTING PROCEDURES LAW

NRS 353.291 Shorttitle.

NRS 353.293 Purposeof law; reservation of power to create funds and accounts.

NRS 353.295 Definitions.

NRS 353.2961 Accountgroup defined.

NRS 353.2965 Accountingsystem defined.

NRS 353.2975 Agencyfund defined.

NRS 353.3025 Encumbrancedefined.

NRS 353.3027 Expendituredefined.

NRS 353.305 Funddefined.

NRS 353.307 Fundbalance defined.

NRS 353.3076 Generallyaccepted accounting principles defined.

NRS 353.3085 Lapsedefined.

NRS 353.3087 Liabilitydefined.

NRS 353.311 Revenuedefined.

NRS 353.3115 Reversiondefined.

NRS 353.3135 Trustfund defined.

NRS 353.319 Administrationof law; regulations.

NRS 353.3195 Regulationsregarding use of electronic symbols to substitute or supplement signature ofauthorized officer.

NRS 353.321 Categoriesof funds: Reporting; accounting; assignment by State Controller.

NRS 353.323 StateGeneral Fund created; use of categories of funds and account groups.

NRS 353.3235 Stateagencies to record revenue receivable from certain billings in state centralaccounting system.

NRS 353.3241 Modifiedaccrual or accrual basis of accounting to be used.

NRS 353.3245 Generallyaccepted principles of accounting to be followed; State Controller to beprovided with information for accounting.

AUDIT REPORTS OF STATE AGENCIES

NRS 353.325 Distributionand dissemination of audit report of state agency; prohibited provision incontract with auditor.

STATEWIDE COST ALLOCATION PLAN

NRS 353.331 Annualpreparation.

ANNUAL REPORT ON STATUS OF STATE FINANCES

NRS 353.333 Compilation;contents; availability.

ACCEPTANCE OR ALLOCATION OF GIFT OR GRANT

NRS 353.335 Procedurefor acceptance of gift or grant of property or services.

NRS 353.345 Approvalof Interim Finance Committee required for allocation of money received underfederal block grant.

ADVANCES FROM STATE GENERAL FUND

NRS 353.347 Temporaryadvance from State General Fund for authorized expenses of Department ofEmployment, Training and Rehabilitation.

NRS 353.349 Temporaryadvance from State General Fund for authorized expenses of Health Division ofDepartment of Health and Human Services.

NRS 353.351 Temporaryadvance from State General Fund for authorized expenses of Division of MentalHealth and Developmental Services of Department of Health and Human Services.

NRS 353.353 Temporaryadvance from State General Fund for authorized expenses of Aging ServicesDivision of Department of Health and Human Services.

NRS 353.357 Temporaryadvance from State General Fund for authorized expenses of Western InterstateCommission for Higher Education.

NRS 353.359 Advancefrom State General Fund for budget account supported by administrativeassessments; notification of Fiscal Analysis Division of Legislative CounselBureau of approved advances.

INSTALLMENT-PURCHASE AND LEASE-PURCHASE AGREEMENTS

NRS 353.500 Definitions.

NRS 353.510 Agreementdefined.

NRS 353.520 Boarddefined.

NRS 353.530 Chiefdefined.

NRS 353.540 Stateagency defined. [Effective through June 30, 2007.]

NRS 353.540 Stateagency defined. [Effective July 1, 2007.]

NRS 353.550 Requirementsfor agreement by state agency to acquire real property or interest in orimprovement to real property with terms that extend beyond biennium in whichexecuted.

NRS 353.560 Legislaturenot obligated to appropriate money for payments due pursuant to agreement; prohibitionon such representations.

NRS 353.570 StateTreasurer authorized to take appropriate actions to facilitate agreements.

NRS 353.580 Exemptionof agreement from requirement of competitive bidding or other restrictions onprocedure for awarding contracts.

NRS 353.590 Exemptionof agreement involving construction, alteration, repair or remodeling ofimprovement from laws requiring competitive bidding and provisions relating toState Public Works Board.

NRS 353.600 Leaseof property subject to agreement involving improvement to state property:Conditions for entry; review and approval.

NRS 353.610 Stateagency to file copy of agreement and schedule of payments with Chief and State Treasurerupon execution of agreement.

NRS 353.620 Propertysubject to agreement exempt from ad valorem property taxation in certaincircumstances.

NRS 353.630 Propertysubject to agreement deemed property of State or state agency for purposes ofstatutory limits on damages that may be awarded against State in certaincircumstances.

_________

GENERAL PROVISIONS

NRS 353.005 Inapplicabilityof chapter to certain boards. The provisionsof this chapter do not apply to boards created by the provisions of NRS 590.485 and chapters623 to 625A, inclusive, 628, 630 to 644, inclusive, 648,654 and 656of 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

NRS 353.010 Members. The State Board of Examiners shall consist of theGovernor, the Secretary of State and the Attorney General.

[Part 1:32:1865; B 2857; BH 1892; C 2018; RL 4455; NCL 6918]

NRS 353.015 Quorum. Except as otherwise provided in NRS 241.0355, a majority of the StateBoard of Examiners constitutes a quorum and may, as such, discharge any of theduties specified by law.

[12:32:1865; B 2867; BH 1901; C 2027; RL 4464; NCL 6927](NRS A 2001, 1128)

NRS 353.025 Records. The State Board of Examiners shall cause a record of itsproceedings to be kept, and any member may cause his dissent to the action ofthe 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]

NRS 353.030 Chairman. The Governor shall act as Chairman of the State Board ofExaminers. 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]

NRS 353.035 Attendanceof witnesses: Subpoenas; fees.

1. The Chairman shall have power to issue subpoenasand compel the attendance of witnesses before the Board in the same manner thatany court in this state can compel the attendance of witnesses before it.

2. Whenever in the opinion of the Board the testimonyof any witness against a demand pending before the Board is material, theChairman shall cause the attendance of the witness before the Board to testifyconcerning the demand.

3. The Board is authorized to make such witness areasonable allowance for such attendance not exceeding the fees of witnesses incivil cases, which shall be paid from the Contingent Fund allowed the StateBoard of Examiners, but in no instance shall an allowance be made in favor of awitness who testifies in behalf of a claimant.

[Part 8:32:1865; B 2863; BH 1897; C 2023; RL 4460; NCL 6923]

NRS 353.040 Rulesand regulations. The State Board of Examinersshall have authority to establish rules and regulations for its government notinconsistent with law.

[Part 9:32:1865; B 2864; BH 1898; C 2024; RL 4461; NCL 6924]

NRS 353.045 Powersof members: Oaths; depositions. Each member ofthe State Board of Examiners is authorized:

1. To administer an oath or affirmation to any personconcerning any matter before the Board or intended to be brought before it.

2. To take the deposition of any witness to be usedbefore the Board in any matter pending before it.

[Part 9:32:1865; B 2864; BH 1898; C 2024; RL 4461; NCL 6924]

NRS 353.055 Examinationof books and papers of State Controller and State Treasurer.

1. For the purpose of discharging the duties imposedon the State Board of Examiners by law, the State Board of Examiners isauthorized to demand information, and the State Controller and the StateTreasurer are required to furnish to the Board without delay such informationas the Board may demand, touching the books, papers, vouchers or matterspertaining to or cognizable in their respective offices.

2. The State Controller and the State Treasurer shallpermit the State Board of Examiners to examine the books and papers of theirrespective offices whenever the Board may wish to make an examination, withoutdelaying 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

NRS 353.060 Countof money in State Treasury by Legislative Auditor.

1. At least once every fiscal year and as often as hemay deem proper, the Legislative Auditor shall count the money in the StateTreasury. The Legislative Auditor shall not give the State Treasurer anyprevious notice of the hour or day of the counting.

2. The State Treasurer shall permit the money in theState Treasury to be counted whenever the Legislative Auditor may wish to makethe 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)

NRS 353.065 Countof securities and money in custody of State Treasurer.The Legislative Auditor shall count all moneys and securities in theState Treasury belonging to the State, or to any department thereof, and allother 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)

NRS 353.070 Actualmoney only to be counted. It is unlawful forthe Legislative Auditor to count as money in the State Treasury anything butactual checks pending deposit and currency in the custody of the StateTreasurer, or deposits in depository banks, credit unions or in insured savingsand loan associations.

[2:12:1928; A 1955, 204](NRS A 1959, 524; 1963,1025; 1971, 371; 1973, 1665; 1975, 1798; 1979, 1884; 1981, 1364)

NRS 353.075 Reportto be filed following count.

1. When the count of state money, funds and securitiesis completed, the Legislative Auditor shall make a report and file it in theOffice of the Secretary of State. When filed with the Secretary of State, thereport is a public record.

2. The report must show separately:

(a) The actual amount of money in the State Treasury inthe custody of the State Treasurer.

(b) The amounts on deposit, listing each depositorybank, credit union or savings and loan association and the amounts on deposit.

(c) Lists of all state-owned securities in the StateTreasury which are in the custody of the State Treasurer or in depositorybanks, credit unions or insured savings and loan associations.

(d) A statement of securities deposited with the StateTreasurer for safekeeping showing the total value of the securities, thedepartment or commission for whom the State Treasurer holds the securities, andthe 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)

NRS 353.080 Failureof Legislative Auditor to perform duties: Penalties. Ifthe Legislative Auditor willfully shall fail to perform the duties imposedunder the provisions of NRS 353.065 to 353.075, inclusive, or willfully shallneglect or refuse to perform any duty enjoined thereunder, he shall be deemedguilty 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

NRS 353.085 Procedurefor payment of contract claims when no legislative appropriation has been made.

1. The State Board of Examiners shall:

(a) Examine all claims arising out of contract and notunder NRS 282.290 against the Statepresented to the Board by petition, for which no appropriation has been madeand which require action by the Legislature.

(b) Take all evidence in regard to the same which maybe offered by the claimant or deemed proper by the Board.

2. The evidence shall be reduced to writing, and thepetition, the written evidence and the opinion of the Board in reference to themerits of the same shall be transmitted to the Legislature on the first day ofits next session.

[5:32:1865; A 1869, 116; B 2860; BH 1895; C 2021; RL 4458; NCL 6921](NRS A 1965, 1416)

NRS 353.090 Procedurefor payment of claims pursuant to legislative appropriation or authorization;regulations; availability of money allocated to State by federal program.

1. Except for claims against the Legislative Fund orfor the payment of the salaries of public officers, every claim for paymentfrom the State Treasury pursuant to an appropriation or authorization by theLegislature must be presented to the State Board of Examiners for adetermination of its correctness. The State Board of Examiners shall adoptregulations providing for the use of sampling procedures and postaudittechniques for making such a determination.

2. Any money which:

(a) Is allocated to this state pursuant to a federalprogram 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 anautomated federal payment management system,

shall bedeemed to be available for a claim for payment from the State Treasury.

3. The State Controller shall not allow or draw hiswarrant for:

(a) Any claim of the class described in this sectionwhich has not been approved by the State Board of Examiners; or

(b) A greater amount than allowed by the Board,

except whenthe claim has not been acted upon by the Board within 30 days after itspresentation 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)

NRS 353.094 CountiesTrial Assistance Account: Claims by counties. Claimsmay be made against the Counties Trial Assistance Account in the State GeneralFund by the board of county commissioners of any county as other claims againstthe State are made for jury fees, witness fees and necessary subsistence expensesattendant to any criminal trial for a capital offense where:

1. It is not established that the crime was actuallycommitted in the county where the indictment was found or the informationfiled;

2. The victim or victims of the crime were notresidents of the county where the indictment was found or the informationfiled; and

3. The trial is conducted in a county other than thecounty in which the indictment was found or the information filed.

(Added to NRS by 1969, 276; A 1977, 228; 1987, 417)

NRS 353.097 Staleclaims: Stale Claims Account; approval and payment.

1. As used in this section, stale claim means aclaim which is presented by a state agency to the State Board of Examiners afterthe date on which it is provided by law that money appropriated to that stateagency for the previous fiscal year reverts to the fund from whichappropriated.

2. There is hereby created a Stale Claims Account inthe State General Fund. Money for the Account must be provided by directlegislative appropriation.

3. Upon the approval of a stale claim as provided inthis section, the claim must be paid from the Stale Claims Account. Payments ofstale claims for a state agency must not exceed the amount of money reverted tothe fund from which appropriated by the state agency for the fiscal year inwhich the obligations represented by the stale claims were incurred.

4. A stale claim must be approved for payment from theStale Claims Account by the State Board of Examiners, except that the StateBoard of Examiners may authorize its Clerk, under such circumstances as itdeems appropriate, to approve stale claims on behalf of the Board. A stateagency that is aggrieved by a determination of the Clerk to deny all or anypart of a stale claim may appeal that determination to the State Board ofExaminers.

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 froma permanent fund in the State Treasury other than the State General Fund.

(Added to NRS by 1969, 1108; A 1983, 180; 2001, 1077)

REFUNDS

NRS 353.110 Overpaymentof taxes, license fees and other charges.

1. Whenever an amount has been paid into a countytreasury for taxes which exceeds the amount required by law to be paid for theapplicable tax year, and all or part of the amount so paid has been depositedin the State Treasury, a claim for refund of that portion of the overpaymentwhich has been deposited in the State Treasury may be made only to the StateBoard of Examiners.

2. Whenever an overpayment of a license fee, tax orother charge has been made to any state agency or officer, except under thecircumstances specified in subsection 1, the agency or officer may, subject tothe provisions of any other applicable law, refund the amount of theoverpayment after obtaining the approval of the State Board of Examiners,except that the State Board of Examiners may authorize its Clerk, under suchcircumstances as it deems appropriate, to approve such a refund on behalf ofthe Board. A state agency or officer who is aggrieved by a determination of theClerk to deny all or any part of such a refund may appeal that determination tothe 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)

NRS 353.115 Limitationof time for claim. A claim for refund of moneydeposited in the State Treasury or paid to a state agency or officer shall bemade 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 refundsby a particular state agency or officer prescribes a different period.

[5:89:1923; NCL 6641](NRS A 1969, 1120)

NRS 353.120 Paymentordered or approved by State Board of Examiners.

1. If the State Board of Examiners is satisfied of thecorrectness and justice of a claim for refund of money paid into a countytreasury and deposited in the State Treasury, it shall order the StateController to draw his warrant for the amount of the overpayment so depositedin favor of the person entitled to the refund.

2. Every refund ordered or approved by the State Boardof Examiners must be paid:

(a) From the fund or account into which the moneyrefunded was originally paid, if there is unencumbered money in that fund oraccount.

(b) Otherwise, from the Reserve for StatutoryContingency 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

NRS 353.130 Controllerswarrant void if not presented for payment within 180 days after issuance;cancellation; notification of State Treasurer. AllState Controllers warrants issued in payment of claims against the Statebecome void if not presented for payment to the State Treasurer within 180 daysafter the date of issuance. All such warrants remaining unpaid after theexpiration of the 180 days must be cancelled by the State Controller, and theState Treasurer must be notified immediately of the cancellation. The StateTreasurer shall not pay a warrant presented for payment more than 180 daysafter 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)

NRS 353.135 Noticeof limited time for presentment to be printed on face of warrant. Every warrant issued by the State Controller must have thefollowing words printed upon the face thereof: Void if not presented forpayment within 180 days after the date of issuance.

[2:130:1929; NCL 7373](NRS A 1985, 1923)

NRS 353.140 Accountfor Lost and Stale Warrants; procedure for issuance of new warrants.

1. The State Controller shall establish an Account forLost and Stale Warrants in each fund and credit to it the amount of eachwarrant cancelled pursuant to NRS 353.130.

2. If a State Controllers warrant has been lost ordestroyed, the person in whose favor the warrant was drawn may, within 6 yearsafter the date of the original warrant, request another warrant in lieu of the originalwarrant by:

(a) Filing with the State Controller an affidavit:

(1) Providing sufficient information for theState Controller to identify the original warrant;

(2) Setting forth the reasons for the failure topresent the warrant for payment; and

(3) Affirming that the warrant is not, to theknowledge of the affiant, held by any other person or persons; and

(b) If he files the affidavit more than 180 days afterthe date of the original warrant, renewing his claim against the State.

If the StateController is satisfied that the original warrant is lost or destroyed, and theclaim has not been paid by the State, he may issue another warrant in lieu ofthe original warrant.

3. If the State Controller issues another warrant inlieu of an original warrant cancelled pursuant to NRS 353.130, he shall, except as otherwiseprovided by specific statute, charge the amount thereof to the Account for Lostand Stale Warrants in the fund upon which the original warrant was drawn.

4. In June of each year, as to each warrant whoseoriginal date is at least 6 years old and whose amount credited to the Accountfor Lost and Stale Warrants has not been charged out as provided in subsection3, the State Controller shall, except as otherwise provided by specificstatute, recognize as revenue in the fund upon which the original warrant wasdrawn an amount equivalent to the original warrant and shall charge the Accountfor 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

NRS 353.146 Stateagency defined. As used in NRS 353.146 to 353.148, inclusive, state agency means anagency, bureau, board, commission, department, division or any other unit ofthe Executive Department of the State Government.

(Added to NRS by 1997, 1321)

NRS 353.1465 Acceptanceof credit cards, debit cards and electronic transfers of money for payments;fees for use.

1. Upon approval of the State Board of Finance, astate agency may enter into contracts with issuers of credit cards or debitcards or operators of systems that provide for the electronic transfer of moneyto provide for the acceptance of credit cards, debit cards or electronictransfers of money by the agency:

(a) For the payment of money owed to the agency fortaxes, interest, penalties or any other obligation; or

(b) In payment for goods or services.

2. Before a state agency may enter into a contractpursuant to subsection 1, the agency must submit the proposed contract to theState Treasurer for his review and transmittal to the State Board of Finance.

3. Except as otherwise provided in subsection 4, ifthe issuer or operator charges the state agency a fee for each use of a creditcard or debit card or for each electronic transfer of money, the state agencymay require the cardholder or the person requesting the electronic transfer ofmoney to pay a fee which must not exceed the amount charged to the state agencyby the issuer or operator.

4. A state agency that is required to pay a feecharged by the issuer or operator for the use of a credit card or debit card orfor an electronic transfer of money may, pursuant to NRS 353.148, file a claim with the Directorof the Department of Administration for reimbursement of the fees paid to theissuer or operator during the immediately preceding quarter.

5. The Director of the Department of Administrationshall adopt regulations providing for the submission of payments to stateagencies pursuant to contracts authorized by this section. The regulations mustnot 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 namedon the face of a credit card or debit card to whom or for whose benefit thecredit 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, issuedwith or without a fee by an issuer for the use of the cardholder in obtainingmoney, 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 afee by an issuer for the use of the cardholder in depositing, obtaining ortransferring funds.

(d) Electronic transfer of money has the meaningascribed to it in NRS 463.01473.

(e) Issuer means a business organization, financialinstitution or authorized agent of a business organization or financialinstitution that issues a credit card or debit card.

(Added to NRS by 1997, 1321; A 2001, 1321; 2003, 20th SpecialSession, 21)

NRS 353.147 Placementof automated tellers at locations where state agency receives payments.

1. Upon approval of the State Board of Finance, astate agency may enter into contracts with financial institutions or otherbusiness organizations for the placement of automated tellers at locationswhere the agency receives payment of money.

2. Before a state agency may enter into a contractpursuant to subsection 1, the agency must submit the proposed contract to theState Treasurer for his review and transmittal to the State Board of Finance.

3. As used in this section, automated teller meansan electronic device that dispenses cash in connection with an accountmaintained in a financial institution or with another business.

(Added to NRS by 1997, 1322)

NRS 353.1475 Additionalfee for providing service to customer in expeditious or convenient manner;Account for Expedited Services.

1. Except as otherwise provided in this subsection andby specific statute, a state agency may charge, in addition to the feeotherwise imposed for a service provided by the agency, a reasonable fee forproviding the service in an expedited manner or in a manner that is expeditiousor convenient to the customer. A state agency shall not charge a fee pursuantto this subsection if it is otherwise authorized to charge a fee for providingspecial services.

2. The fee authorized pursuant to subsection 1 mustnot exceed 5 percent of the fee otherwise imposed.

3. All fees collected by a state agency pursuant tothis section must be deposited with the State Treasurer for credit to theAccount for Expedited Services, which is hereby created in the State GeneralFund. Any amount remaining in the Account at the end of a fiscal year must becarried forward to the next fiscal year.

(Added to NRS by 1997, 1322)

NRS 353.148 Procedurefor reimbursement of costs for providing services in expeditious or convenientmanner.

1. A state agency that has, during the immediatelypreceding quarter, provided services in an expedited manner or in a manner thatis expeditious or convenient to a customer may file a claim with the Directorof the Department of Administration for reimbursement of the costs to theagency 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 tothe Interim Finance Committee to approve the claim in whole or in part or todeny the claim. If the Interim Finance Committee approves the claim in whole orpart, it must be paid from the Account for Expedited Services created by NRS 353.1475.

3. The amount of a claim submitted pursuant to thissection must not exceed the total amount of the fees deposited by the agencywith the State Treasurer pursuant to NRS353.1475 during the immediately preceding quarter.

(Added to NRS by 1997, 1322)

STATE BUDGET ACT

NRS 353.150 Shorttitle. NRS353.150 to 353.246, inclusive, maybe cited as the State Budget Act.

[1:299:1949; 1943 NCL 6995.01](NRS A 1979, 106,609, 1238; 1989, 851)

NRS 353.155 Chiefdefined. As used in NRS 353.150 to 353.246, inclusive, Chief means the Chiefof the Budget Division of the Department of Administration.

[2:299:1949; 1943 NCL 6995.02](NRS A 1963, 1063;1991, 470, 2446)

NRS 353.160 Administration. The Budget Division of the Department of Administrationshall administer the provisions of NRS353.150 to 353.246, inclusive,except NRS 353.226 to 353.229, inclusive, subject toadministrative supervision by the Director of the Department of Administration.

[3:299:1949; A 1953, 371](NRS A 1963, 1063; 1993,2211)

NRS 353.175 Qualificationsof Chief of Budget Division.

1. The Chief shall have 4 years of responsibleexperience and education in accounting, public budget administration,governmental research, or in a related position involving administrative orfinancial responsibility, or any equivalent combination of experience ortraining.

2. The Chief shall be selected with special referenceto his training, experience, capacity and interest in the activities embracedwithin NRS 353.150 to 353.246, inclusive. His knowledge andabilities should include the following:

(a) A comprehensive knowledge of the principles andpractices of public budgeting and governmental accounting, and a workingknowledge of statistical methods.

(b) An extensive knowledge of the organization andoperations of state departments, agencies and institutions, and of statutes andregulations governing state budgeting and accounting.

(c) An extensive knowledge of principles of publicorganization and administration.

(d) Administrative ability in the direction of staffanalyses of state budgetary and other operations, and in the maintenance ofeffective working relationships with all state officials concerned with budgetadministration.

(e) The ability to organize and present clearly oraland written reports of findings and recommendations.

[5:299:1949; 1943 NCL 6995.05] + [6:299:1949; 1943NCL 6995.06](NRS A 1963, 1063)

NRS 353.185 Generalpowers and duties of Chief of Budget Division. Thepowers and duties of the Chief are:

1. To appraise the quantity and quality of servicesrendered by each agency in the Executive Department of the State Government, andthe needs for such services and for any new services.

2. To develop plans for improvements and economies inorganization and operation of the Executive Department, and to install suchplans as are approved by the respective heads of the various agencies of theExecutive Department, or as are directed to be installed by the Governor or theLegislature.

3. To cooperate with the State Public Works Board indeveloping comprehensive, long-range plans for capital improvements and themeans for financing them.

4. To devise and prescribe the forms for reports onthe operations of the agencies in the Executive Department to be requiredperiodically from the several agencies in the Executive Department, and torequire the several agencies to make such reports.

5. To prepare the executive budget report for theGovernors approval and submission to the Legislature.

6. To prepare a proposed budget for the ExecutiveDepartment of the State Government for the next 2 fiscal years, which must:

(a) Present a complete financial plan for the next 2fiscal years;

(b) Set forth all proposed expenditures for theadministration, operation and maintenance of the departments, institutions andagencies of the Executive Department of the State Government, including thoseoperating on funds designated for specific purposes by the Constitution orotherwise, which must include a separate statement of:

(1) The anticipated expense, includingpersonnel, for the operation and maintenance of each capital improvement to beconstructed during the next 2 fiscal years and of each capital improvementconstructed on or after July 1, 1999, which is to be used during those fiscalyears or a future fiscal year; and

(2) The proposed source of funding for theoperation and maintenance of each capital improvement, including personnel, tobe constructed during the next 2 fiscal years;

(c) Set forth all charges for interest and debtredemption during the next 2 fiscal years;

(d) Set forth all expenditures for capital projects tobe undertaken and executed during the next 2 fiscal years; and

(e) Set forth the anticipated revenues of the StateGovernment, and any other additional means of financing the expendituresproposed for the next 2 fiscal years.

7. To examine and approve work programs and allotmentsto the several agencies in the Executive Department, and changes therein.

8. To examine and approve statements and reports onthe estimated future financial condition and the operations of the agencies inthe Executive Department of the State Government and the several budgetaryunits that have been prepared by those agencies and budgetary units, before thereports are released to the Governor, to the Legislature, or for publication.

9. To receive and deal with requests for informationas to the budgetary status and operations of the executive agencies of theState Government.

10. To prepare such statements of unit costs and otherstatistics relating to cost as may be required from time to time, or requestedby the Governor or the Legislature.

11. To do and perform such other and further dutiesrelative to the development and submission of an adequate proposed budget forthe Executive Department of the State Government of the State of Nevada as theGovernor 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)

NRS 353.190 Chiefof Budget Division is ex officio Clerk of State Board of Examiners; duties.

1. In addition to his other duties, the Chief is exofficio Clerk of the State Board of Examiners. Except as otherwise provided insubsection 4 of NRS 41.036, the Chiefshall:

(a) Assist the State Board of Examiners in theexamination and classification of all the claims required to be presented tothe Board pursuant to NRS 353.090.

(b) Conduct a postaudit of claims that have beenpresented to the Board in the manner prescribed in the regulations adoptedpursuant to NRS 353.090.

(c) Approve, on behalf of and when authorized by theBoard, claims against the State not required to be passed upon by theLegislature.

(d) Each calendar quarter, provide to the Board areport of his determinations regarding any claims, refunds or other paymentsthe Board has authorized him to approve on its behalf.

2. The rules of procedure governing the duties of theChief 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)

NRS 353.195 Examinationof public accounts. The Chief may:

1. Examine all public accounts of agencies in theExecutive Department of the State Government.

2. Administer an oath to and examine under oath, whenhe deems it necessary, any public official in the Executive Department of theState 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)

NRS 353.200 Investigationof organization, costs of operation and duplication of work of state executivedepartments and agencies. The Chief shall haveauthority:

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 andadministration of departments, institutions and agencies in the ExecutiveDepartment of the State Government.

3. To formulate plans for better and more effectivemanagement.

4. To prepare and report to the Governor or the Legislature,when requested, any information, financial data or statistics which he or itmay require, such as monthly or quarterly estimates of the States income andcost figures and information on the current operation of the ExecutiveDepartment of the State Government.

[15:299:1949; 1943 NCL 6995.15](NRS A 1963, 491,1287)

NRS 353.205 Partsof proposed state budget; confidentiality.

1. The proposed budget for the Executive Department ofthe State Government for each fiscal year must be set up in three parts:

(a) Part 1 must consist of a budgetary message by theGovernor which outlines the financial policy of the Executive Department of theState Government for the next 2 fiscal years, describing in connectiontherewith the important features of the financial plan. It must also embrace ageneral summary of the proposed budget setting forth the aggregate figures ofthe proposed budget in such a manner as to show the balanced relations betweenthe total proposed expenditures and the total anticipated revenues, togetherwith the other means of financing the proposed budget for the next 2 fiscalyears, contrasted with the corresponding figures for the last completed fiscalyear and fiscal year in progress. The general summary of the proposed budgetmust be supported by explanatory schedules or statements, classifying theexpenditures contained therein by organizational units, objects and funds, andthe income by organizational units, sources and funds.

(b) Part 2 must embrace the detailed budgetaryestimates both of expenditures and revenues as provided in NRS 353.150 to 353.246, inclusive. The information must bepresented in a manner which sets forth separately the cost of continuing eachprogram at the same level of service as the current year and the cost, bybudgetary issue, of any recommendations to enhance or reduce that level ofservice. Revenues must be summarized by type, and expenditures must besummarized by category of expense. Part 2 must include a mission statement andmeasurement indicators for each program. It must also include statements of thebonded indebtedness of the State Government, showing the requirements forredemption of debt, the debt authorized and unissued, and the condition of thesinking funds, and any statements relative to the financial plan which theGovernor may deem desirable, or which may be required by the Legislature.

(c) Part 3 must include a recommendation to theLegislature for the drafting of a general appropriation bill authorizing, bydepartments, institutions and agencies, and by funds, all expenditures of theExecutive Department of the State Government for the next 2 fiscal years, andmay include recommendations to the Legislature for the drafting of such otherbills as may be required to provide the income necessary to finance theproposed budget and to give legal sanction to the financial plan if adopted bythe Legislature.

2. Except as otherwise provided in NRS 353.211, as soon as each part of theproposed budget is prepared, a copy of the part must be transmitted to theFiscal Analysis Division of the Legislative Counsel Bureau for confidentialexamination and retention.

3. Except for the information provided to the FiscalAnalysis Division of the Legislative Counsel Bureau pursuant to NRS 353.211, parts 1 and 2 of the proposedbudget are confidential until the Governor transmits the proposed budget to theLegislature pursuant to NRS 353.230,regardless of whether those parts are in the possession of the Executive orLegislative Department of the State Government. Part 3 of the proposed budgetis confidential until the bills which result from the proposed budget areintroduced 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)

NRS 353.210 Submissionof vacant positions, expenditure requirements and anticipated income; provisionof information to Fiscal Analysis Division of Legislative Counsel Bureau;submission of proposed budget for agency that fails to submit expenditurerequirements.

1. Except as otherwise provided in subsection 6, on orbefore September 1 of each even-numbered year, all departments, institutionsand other agencies of the Executive Department of the State Government, and allagencies of the Executive Department of the State Government receiving statemoney, fees or other money under the authority of the State, including thoseoperating on money designated for specific purposes by the Nevada Constitutionor otherwise, shall prepare, on blanks furnished them by the Chief, and submitto the Chief:

(a) The number of positions within the department,institution or agency that have been vacant for at least 12 months, the numberof months each such position has been vacant and the reasons for each suchvacancy; and

(b) Estimates of their expenditure requirements,together with all anticipated income from fees and all other sources, for thenext 2 fiscal years compared with the corresponding figures of the lastcompleted fiscal year and the estimated figures for the current fiscal year.

2. The Chief shall direct that one copy of the formssubmitted pursuant to subsection 1, accompanied by every supporting scheduleand any other related material, be delivered directly to the Fiscal AnalysisDivision of the Legislative Counsel Bureau on or before September 1 of eacheven-numbered year.

3. The Budget Division of the Department ofAdministration shall give advance notice to the Fiscal Analysis Division of theLegislative Counsel Bureau of any conference between the Budget Division of theDepartment of Administration and personnel of other state agencies regardingbudget estimates. A fiscal analyst of the Legislative Counsel Bureau or hisdesignated representative may attend any such conference.

4. The estimates of expenditure requirements submittedpursuant to subsection 1 must be classified to set forth the data of funds,organizational units, and the character and objects of expenditures, and mustinclude a mission statement and measurement indicators for each program. Theorganizational units may be subclassified by functions and activities, or inany other manner at the discretion of the Chief.

5. If any department, institution or other agency ofthe Executive Department of the State Government, whether its money is derivedfrom state money or from other money collected under the authority of theState, fails or neglects to submit estimates of its expenditure requirements asprovided in this section, the Chief may, from any data at hand in his office orwhich he may examine or obtain elsewhere, make and enter a proposed budget forthe department, institution or agency in accordance with the data.

6. Agencies, bureaus, commissions and officers of theLegislative Department, the Public Employees Retirement System and theJudicial Department of the State Government shall submit to the Chief for hisinformation in preparing the proposed executive budget the budgets which theypropose 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, 20thSpecial Session, 22)

NRS 353.211 Provisionof budgetary information to Fiscal Analysis Division of Legislative CounselBureau; information open for public inspection.

1. On or before October 15 of each even-numbered year,the Chief shall provide to the Fiscal Analysis Division of the LegislativeCounsel Bureau:

(a) Computerized budget files containing the actualdata regarding revenues and expenditures for the previous year;

(b) The work programs for the current year; and

(c) Each agencys requested budget for the next 2fiscal years.

2. On or before December 31 of each even-numberedyear, the Chief shall provide to the Fiscal Analysis Division:

(a) Each agencys adjusted base budget by budgetaryaccount for the next 2 fiscal years; and

(b) An estimated range of the costs for:

(1) Continuing the operation of StateGovernment; and

(2) Providing elementary, secondary and higherpublic education,

at thecurrent level of service.

3. The information provided to the Fiscal AnalysisDivision 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)

NRS 353.213 Limitationupon total proposed expenditures.

1. In preparing the proposed budget for the ExecutiveDepartment of the State Government for each biennium, the Chief shall notexceed the limit upon total proposed expenditures for purposes other thanconstruction 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 forthe biennium beginning on July 1, 1975.

2. The limit for each biennium is calculated asfollows:

(a) The amount of expenditure constituting the base ismultiplied by the percentage of change in population for the current bienniumfrom the population on July 1, 1974, and this product is added to or subtractedfrom the amount of expenditure constituting the base.

(b) The amount calculated pursuant to paragraph (a) ismultiplied by the percentage of inflation or deflation, and this product isadded 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 thecalculations pursuant to paragraphs (a) and (b) represents a net increase overthe base biennium, the Chief may increase the proposed expenditure accordingly.

(2) If the amount represents a net decrease, theChief shall decrease the proposed expenditure accordingly.

(3) If the amount is the same as in the basebiennium, that amount is the limit of permissible proposed expenditure.

The proposedbudget for each fiscal year of the biennium must provide for a reserve of notless than 5 percent nor more than 10 percent of the total of all proposedappropriations from the State General Fund for the operation of alldepartments, institutions and agencies of the State Government and authorizedexpenditures from the State General Fund for the regulation of gaming for thatfiscal year.

3. The revised estimate of population for the Stateissued by the United States Department of Commerce as of July 1, 1974, must beused, and the Governor shall certify the percentage of increase or decrease inpopulation for each succeeding biennium. The Consumer Price Index published bythe United States Department of Labor for July preceding each biennium must beused in determining the percentage of inflation or deflation.

4. The Chief may exceed the limit to the extentnecessary 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)

NRS 353.215 Workprograms for fiscal year: Contents; approval; expenditures made on basis ofallotments.

1. Not later than June 1 of each year the Governorshall require the head of each department, institution and agency of theExecutive Department of the State Government to submit to him through the Chiefa work program for the ensuing fiscal year. Such program shall:

(a) Include all appropriations or other funds from anysource whatever made available to the department, institution or agency for itsoperation and maintenance and for the acquisition of property.

(b) Show the requested allotments of appropriations orother funds by month or other period as the Chief may require for the entirefiscal year.

2. The Governor, with the assistance of the Chief,shall review the requested allotments with respect to the work program of eachdepartment, institution or agency, and the Governor shall, if he deems itnecessary, revise, alter or change such allotments before approving the same.The aggregate of such allotments shall not exceed the total appropriations orother funds from any source whatever made available to the department, institutionor agency for the fiscal year in question.

3. The Chief shall transmit a copy of the allotmentsas approved by the Governor to the head of the department, institution oragency concerned, to the State Treasurer, to the State Controller and to theFiscal Analysis Division of the Legislative Counsel Bureau.

4. All expenditures to be made from the appropriationsor other funds from any source whatever shall be made on the basis of suchallotments and not otherwise, and shall be broken down into suchclassifications as the Chief may require.

[12:299:1949; 1943 NCL 6995.12](NRS A 1963, 493,1288; 1967, 167, 351; 1973, 1666; 1977, 348)

NRS 353.220 Procedurefor revision of work programs and allotments.

1. The head of any department, institution or agencyof the Executive Department of the State Government, whenever he deems itnecessary because of changed conditions, may request the revision of the workprogram of his department, institution or agency at any time during the fiscalyear, and submit the revised program to the Governor through the Chief with arequest for revision of the allotments for the remainder of that fiscal year.

2. Every request for revision must be submitted to theChief on the form and with supporting information as the Chief prescribes.

3. Before encumbering any appropriated or authorizedmoney, every request for revision must be approved or disapproved in writing bythe Governor or the Chief, if the Governor has by written instrument delegatedthis authority to the Chief.

4. Whenever a request for the revision of a workprogram of a department, institution or agency in an amount more than $20,000would, when considered with all other changes in allotments for that workprogram made pursuant to NRS 353.215 andsubsections 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 Legislaturefor any of the allotments within the work program, the request must be approvedas provided in subsection 5 before any appropriated or authorized money may beencumbered for the revision.

5. If a request for the revision of a work programrequires 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 lifeor property, the Governor shall take reasonable and proper action to approve itand shall report the action, and his reasons for determining that immediateaction was necessary, to the Interim Finance Committee at its first meetingafter the action is taken. Action by the Governor pursuant to this paragraphconstitutes approval of the revision, and other provisions of this chapterrequiring approval before encumbering money for the revision do not apply.

(b) The Governor determines that the revision isnecessary and requires expeditious action, he may certify that the requestrequires expeditious action by the Interim Finance Committee. Whenever theGovernor so certifies, the Interim Finance Committee has 15 days after therequest is submitted to its Secretary within which to consider the revision.Any request for revision which is not considered within the 15-day period shallbe deemed approved.

(c) Does not qualify pursuant to paragraph (a) or (b),it must be submitted to the Interim Finance Committee. The Interim FinanceCommittee has 45 days after the request is submitted to its Secretary withinwhich to consider the revision. Any request which is not considered within the45-day period shall be deemed approved.

6. The Secretary shall place each request submitted tohim pursuant to paragraph (b) or (c) of subsection 5 on the agenda of the nextmeeting of the Interim Finance Committee.

7. In acting upon a proposed revision of a workprogram, 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 thebudget for the present biennium and originally enacting the statutes which thework 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)

NRS 353.224 Approvalof Legislature or Interim Finance Committee required for certain changes ofpositions.

1. A state agency other than the Nevada System ofHigher Education and vocational licensing boards may not change a position forwhich money has been appropriated or authorized from one occupational group toanother, as defined by the index developed pursuant to NRS 284.171, without the approval of theLegislature or of the Interim Finance Committee.

2. All proposed changes of positions from oneoccupational group to another must be submitted to the Interim FinanceCommittee. The Interim Finance Committee has 45 days after a proposal issubmitted to its Secretary within which to consider it. Any proposed change ofa position from one occupational group to another which is not considered withinthe 45-day period shall be deemed approved.

3. The Secretary shall place each request submitted tohim pursuant to subsection 2 on the agenda of the next meeting of the InterimFinance Committee.

4. In acting upon a proposed change of position, theInterim Finance Committee shall consider, among other things:

(a) The need for the proposed change; and

(b) The intent of the Legislature in approving theexisting classification of positions.

(Added to NRS by 1979, 608; A 1981, 1523, 1832, 2040;1983, 767; 1987, 1324; 1993, 395; 2001, 1442)

NRS 353.225 Reserves.

1. In order to provide some degree of flexibility tomeet emergencies arising during each fiscal year in the expenditures for theState Distributive School Account in the State General Fund and for operationand maintenance of the various departments, institutions and agencies of theExecutive Department of the State Government, the Chief, with the approval inwriting of the Governor, may require the State Controller or the head of eachsuch department, institution or agency to set aside a reserve in such amount asthe Chief may determine, out of the total amount appropriated or out of otherfunds available from any source whatever to the department, institution oragency.

2. At any time during the fiscal year this reserve orany portion of it may be returned to the appropriation or other fund to whichit belongs and may be added to any one or more of the allotments, if the Chiefso orders in writing.

[14:299:1949; 1943 NCL 6995.14](NRS A 1963, 494,1289; 1967, 352; 1969, 1122; 1983, 1908; 1987, 417)

NRS 353.226 EconomicForum: Appointment and removal of members; vacancies.

1. On or before July 1 of each even-numbered year, theGovernor shall impanel an Economic Forum.

2. The Governor shall appoint three members of his ownselection and one member nominated by the Majority Floor Leader of the Senateand one member nominated by the Speaker of the Assembly to serve on theEconomic 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 Forumbecomes vacant, each nominating authority set forth in subsection 2 shallsubmit to the Governor the name of his nominee to the Economic Forum.

4. If a nominating authority fails to submit a timelynomination of a person who is qualified pursuant to subsections 6 and 7 to theGovernor pursuant to subsection 3, the Governor may appoint any qualifiedperson to the position.

5. Each member appointed pursuant to subsection 2 or 4may be removed by the Governor for good cause.

6. Each member must be an expert with demonstratedability in the field of economics, taxation or other discipline necessary toeconomic forecasting and be able to bring knowledge and professional judgmentto 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 memberof the Economic Forum.

8. Except as otherwise provided in subsection 4, aperson appointed to fill a vacancy must be nominated and appointed in the samemanner as his predecessor in office.

(Added to NRS by 1993, 2208; A 2005, 1236)

NRS 353.227 EconomicForum: Organization; staffing and other services; compensation.

1. The Economic Forum impaneled pursuant to NRS 353.226 shall:

(a) Elect a Chairman and Vice Chairman from among itsmembers at its first meeting;

(b) Adopt such rules governing the conduct of theEconomic Forum as it deems necessary; and

(c) Hold such number of meetings as may be necessary toaccomplish the tasks assigned to it in the time allotted.

2. The Director of the Legislative Counsel Bureau andChief of the Budget Division of the Department of Administration shall jointlyprovide 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 anda majority of those present must concur in any decision.

4. While engaged in the business of the EconomicForum, each member is entitled to receive the per diem allowance and travelexpenses provided for state officers and employees generally.

5. In addition to the per diem allowance and travelexpenses provided in subsection 4, each member of the Economic Forum who isappointed by the Governor pursuant to subsection 2 of NRS 353.226 is entitled to receive for eachmeeting of the Economic Forum:

(a) Eighty dollars for 1 day of preparation for thatmeeting; and

(b) Eighty dollars for each day or part of a day duringwhich the meeting lasts.

(Added to NRS by 1993, 2209; A 1997, 3213)

NRS 353.228 EconomicForum: Powers and duties; availability of copies of projections and estimates.

1. The Economic Forum impaneled pursuant to NRS 353.226 shall:

(a) Make such projections for economic indicators as itdeems necessary to ensure that an accurate estimate is produced pursuant toparagraph (b);

(b) Provide an accurate estimate of the revenue thatwill be collected by the State for general, unrestricted uses, and not forspecial purposes, during the biennium that begins on July 1 of the yearfollowing the date on which the Economic Forum was empaneled;

(c) Request such technical assistance as the EconomicForum deems necessary from the Technical Advisory Committee created by NRS 353.229;

(d) On or before December 1 of the year in which theEconomic Forum was empaneled, prepare a written report of its projections ofeconomic 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 yearin which the Economic Forum was empaneled, prepare a written report confirmingor revising the projections of economic indicators and estimate of future staterevenue contained in the report prepared pursuant to paragraph (d) and presentthe report to the Governor and the Legislature.

2. The Economic Forum may make preliminary projectionsof economic indicators and estimates of future state revenue at any time. Anysuch projections and estimates must be made available to the various agenciesof the State through the Chief.

3. The Economic Forum may request information directlyfrom any state agency. A state agency that receives a reasonable request forinformation from the Economic Forum shall comply with the request as soon as isreasonably 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 TechnicalAdvisory Committee and any other information received from independent sources.

5. Copies of the projections and estimates madepursuant to this section must be made available to the public by the Directorof the Legislative Counsel Bureau for the cost of reproducing the material.

(Added to NRS by 1993, 2209; A 2005, 1237)

NRS 353.229 EconomicForum: Technical Advisory Committee on Future State Revenues.

1. The Technical Advisory Committee on Future StateRevenues, consisting of seven members, is hereby created.

2. The members of the Committee are the personsserving 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 Departmentof Administration;

(d) The head of the Research Division of the EmploymentSecurity Division of the Department of Employment, Training and Rehabilitationor, if that position ceases to exist, the position deemed by the Administratorof the Employment Security Division to be the equivalent of that position;

(e) The Vice Chancellor for Finance of the NevadaSystem 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 GovernmentFinance.

3. The Committee shall:

(a) At its first meeting and annually thereafter electa Chairman and Vice Chairman from among its members;

(b) Adopt such rules governing the conduct of theCommittee as it deems necessary;

(c) Hold such number of meetings as may be necessary tocarry out the requests made by the Economic Forum pursuant to NRS 353.228 in the most timely mannerpracticable; and

(d) Provide all assistance requested by the EconomicForum pursuant to NRS 353.227.

4. A majority of the Committee constitutes a quorumand a majority of those members present must concur in any decision.

5. Each member of the Committee who is not an officeror employee of the State shall serve without compensation, except that while heis engaged in the business of the Committee he is entitled to receive the perdiem allowance and travel expenses provided for state officers and employeesgenerally.

6. Each member of the Committee who is an officer oremployee of the State must be relieved from his duties without loss of hisregular compensation so that he may prepare for and attend meetings of theCommittee and perform any work necessary to accomplish the tasks assigned tothe Committee in the most timely manner practicable. A state agency shall notrequire an officer or employee who is a member of the Committee to make up thetime he is absent from work to fulfill his obligations as a member, nor shallit require the member to take annual vacation or compensatory time for theabsence. Such a member shall serve on the Committee without additionalcompensation, except that while he is engaged in the business of the Committeehe is entitled to receive the per diem allowance and travel expenses providedfor state officers and employees generally, which must be paid by the stateagency which employs him.

7. The Committee may request information from anystate agency. A state agency that receives a reasonable request for informationfrom the Committee shall comply with the request as soon as is reasonablypracticable after receiving the request.

8. The Director of the Legislative Counsel Bureau andthe Budget Division of the Department of Administration shall jointly providethe 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)

NRS 353.230 Reviewof estimates; preparation and submission of proposed budget; submission byGovernor of separate document and recommendations; appearance of Governorbefore legislative committees.

1. The Chief shall review the estimates, altering,revising, increasing or decreasing the items of the estimates as he may deem necessaryin view of the needs of the various departments, institutions and agencies inthe Executive Department of the State Government and the total anticipatedincome of the State Government and of the various departments, institutions andagencies of the Executive Department during the next fiscal year. In performingthe duties required by this subsection, the Chief shall use the projections andestimates prepared by the Economic Forum pursuant to NRS 353.228.

2. The Chief shall meet with a fiscal analyst of theLegislative Counsel Bureau or his designated representative and personnel ofthe various departments, institutions and agencies of the Executive Departmentto discuss:

(a) The budgetary requests of each department,institution and agency; and

(b) The budgetary recommendations of the BudgetDivision for each department, institution and agency,

for the next2 fiscal years. The Chief shall allow the fiscal analyst of the LegislativeCounsel Bureau or his designated representative full access to all materials connectedwith the review.

3. The Chief shall then prepare a final version of theproposed budget, in accordance with NRS353.150 to 353.246, inclusive, andshall deliver it to the Governor. The final version of the proposed budget mustinclude the adjusted base budget for each department, institution and agency ofthe Executive Department, the costs for continuing each program at the currentlevel of service and the costs, if any, for new programs, recommendedenhancements of existing programs or reductions for the departments,institutions and agencies of the Executive Department for the next 2 fiscalyears. All projections of revenue and any other information concerning futurestate revenue contained in the proposed budget must be based upon theprojections and estimates prepared by the Economic Forum pursuant to NRS 353.228.

4. The Governor shall, not later than 14 calendar daysbefore the commencement of the regular legislative session, submit the proposedbudget to the Director of the Legislative Counsel Bureau for transmittal to theLegislature. The Governor shall simultaneously submit, as a separate document:

(a) An analysis of any new programs or enhancements ofexisting programs being recommended; and

(b) Any increase in or new revenues which are beingrecommended in the proposed budget.

The documentmust specify the total cost by department, institution or agency of newprograms or enhancements, but need not itemize the specific costs. All projectionsof revenue and any other information concerning future state revenue containedin the document must be based upon the projections and estimates prepared bythe Economic Forum pursuant to NRS 353.228.

5. On or before the 19th calendar day of the regularlegislative session, the Governor shall submit to the Legislative Counselrecommendations for each legislative measure which will be necessary to carryout the final version of the proposed budget or to carry out the Governorslegislative agenda. These recommendations must contain sufficient detailedinformation to enable the Legislative Counsel to prepare the necessarylegislative measures.

6. During the consideration of the generalappropriation bill and any special appropriation bills and bills authorizingbudgeted expenditures by the departments, institutions and agencies operatingon money designated for specific purposes by the Constitution or otherwise,drafted at the request of the Legislature upon the recommendations submitted bythe Governor with the proposed budget, the Governor or his representative havethe right to appear before and be heard by the appropriation committees of theLegislature in connection with the appropriation bill or bills, and to renderany 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)

NRS 353.235 Appropriationand authorization by Legislature.

1. Every appropriation in addition to that providedfor in the proposed budget must be embodied in a separate bill and must belimited to some single work, object or purpose stated in the bill.

2. A supplementary appropriation is not valid if itexceeds the amount in the State Treasury available for the appropriation,unless the Legislature making the appropriation provides the necessary revenueto pay the appropriation by a tax, direct or indirect, to be laid and collectedas directed by the Legislature. The tax must not exceed the rates permittedunder the Constitution of the State of Nevada. This provision does not apply toappropriations to suppress insurrections, defend the State, or assist indefending the United States in time of war.

3. An appropriation of money must not be made or alevel of salary or other expenditure established which is contingent upon theattainment, during the biennium in which the money is to be expended or thesalary or level of expenditure is to be effective, of a specified balance inthe State General Fund.

4. The revenues and other resources of any fund aresubject to legislative authorization or appropriation and legislative reviewfor each fiscal period except where that procedure conflicts with the Constitutionor an express provision of statute.

[17:299:1949; 1943 NCL 6995.17](NRS A 1969, 1123;1977, 40; 1991, 2472; 1995, 2816; 1997, 2705)

NRS 353.240 Governorto submit fiscal details to successor.

1. The Governor shall submit to his successor in office:

(a) A detailed record of all expenditures made in thepreceding fiscal year by each of the departments of the State Governmentsupported by public funds.

(b) A record of fund balances, the income to each fundin the State Treasury, and the record of the sources of income to each fund inthe State Treasury from or during the preceding fiscal year.

(c) A statement of the bonded debt and of theobligations and assets of the State as of the close of the preceding fiscalyear.

2. The records and statements required by subsection 1must be submitted in such form as to permit the entry of the items in theproposed budget for the Executive Department of the State Government.

[18:299:1949; 1943 NCL 6995.18](NRS A 1959, 212;1995, 2817; 1997, 2705)

NRS 353.245 Submissionand resubmission of budgets of state executive departments and agenciesrequesting federal money. In addition to therequirements of NRS 353.335, everydepartment, institution and agency of the Executive Department of the StateGovernment, when making requests for budgets to be submitted to the FederalGovernment for money, equipment, material or services, shall file the requestor budget with the office of the Chief and with the Fiscal Analysis Division ofthe Legislative Counsel Bureau before submitting it to the proper federalauthority. When the federal authority has approved the request or budget, inwhole or in part, the department, institution or agency of the State Governmentshall resubmit it to the Chief and to the Fiscal Analysis Division of theLegislative Counsel Bureau for recording before any allotment or encumbrance ofthe federal money is made.

[21:299:1949; added 1953, 70](NRS A 1963, 494, 1290;1979, 611)

NRS 353.246 Budgetsof Public Employees Retirement System and Legislative and JudicialDepartments.

1. Except as otherwise provided in subsection 2 ofthis section and subsection 6 of NRS 353.210,the provisions of NRS 353.150 to 353.245, inclusive, do not apply toagencies, bureaus, commissions and officers of the Legislative Department, thePublic Employees Retirement System and the Judicial Department of the State Government.

2. The Legislative Department, the Public EmployeesRetirement System and the Judicial Department of the State Government shallsubmit their budgets to the Legislature in the same format as the proposedexecutive budget unless otherwise provided by the Legislative Commission. Allprojections of revenue and any other information concerning future staterevenue contained in those budgets must be based upon the projections andestimates 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 EMERGENCYEXPENDITURES; REVERSIONS

NRS 353.249 Statemoney to be deposited in State Treasury and credited to State General Fund;exception. Except as otherwise expresslyprovided in a particular statute:

1. All money which belongs to the State must bedeposited in the State Treasury.

2. All money which is deposited in the State Treasurymust be credited to the State General Fund.

(Added to NRS by 1979, 611)

NRS 353.250 Designationof financial institutions for deposit of state money; requirements for depositof state money; criminal penalty.

1. The State Treasurer shall designate the financialinstitutions into which money received by a state officer, department orcommission must be deposited.

2. Except as otherwise provided in subsections 3 and4, every state officer, department or commission which receives or which mayreceive any money of the State of Nevada or for its use and benefit shalldeposit on Thursday of each week, in a financial institution designated by theState Treasurer to the credit of the State Treasurers Account, all moneyreceived by that officer, department or commission during the previous week.

3. Except as otherwise provided in subsection 4, if onany day the money accumulated for deposit is $10,000 or more, a deposit must bemade not later than the next working day.

4. If the Department of Wildlife accumulates fordeposit $10,000 or more on any day, the money must be deposited within 10working days.

5. Every officer, department or commission which isrequired to deposit money with the State Treasurer shall comply with thatrequirement by depositing the money in a financial institution designated bythe State Treasurer to the credit of the State Treasurers Account.

6. Every officer, head of any department orcommissioner who fails to comply with the provisions of this section is guiltyof a misdemeanor in office.

7. As used in this section, financial institutionmeans a bank, savings and loan association, thrift company or credit unionregulated 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)

NRS 353.251 StateAgency Fund for Bonds. The State Agency Fundfor Bonds is hereby created as an agency fund. The Fund is a continuing fundwithout reversion. The State Controller may establish such accounts in theState Agency Fund for Bonds as are necessary to account properly for suretybonds or deposits held by the various agencies of the State. The money in theFund must be paid out on claims as other claims against the State are paid.

(Added to NRS by 1991, 1749)

NRS 353.252 Pettycash accounts: Board may authorize Clerk to authorize establishment of pettycash account by state agency; duties of Clerk.

1. The State Board of Examiners may authorize itsClerk, under such circumstances as it deems appropriate, to authorize a stateagency to establish a petty cash account of not more than $500 out of theagencys budgeted resources.

2. If a petty cash account is authorized for any stateagency pursuant to this section, the Clerk shall:

(a) Define the purposes for which the petty cashaccount may be used; and

(b) Provide that replenishment claims must be paid fromthe agencys budgeted resources and processed as other claims against the Stateare paid.

(Added to NRS by 1975, 128; A 1989, 1501; 2001, 1077; 2003, 961)

NRS 353.253 Depositsto work program accounts or other budget accounts; reversions; exceptions.

1. Every agency, department and institution of theState 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 bylaw. These deposits must be made to work program accounts directly or to otherbudget accounts.

2. Except for the balance in any proprietary fund andappropriated or authorized reserves, any balance remaining at the end of afiscal year in a budget account of an agency, department or institution of theState of Nevada, whether or not authorized for expenditure under a workprogram, reverts to the source of funding supporting the agency, department orinstitution. If that source of funding is federal money or a source of revenuethe use of which is restricted by statute, then the balance may be authorizedfor expenditure under a work program for the subsequent fiscal year inaccordance with the provisions of this chapter.

3. No provision of this chapter may be construed toauthorize or direct the transfer, expenditure or reversion of any moneyreceived from the Federal Government contrary to the conditions upon which thatmoney was received or to any federal law or regulation respecting theaccountability therefor.

4. This section does not apply to the Board of Regentsof the University of Nevada and the Nevada State Museum.

(Added to NRS by 1963, 476; A 1995, 337)

NRS 353.254 IntergovernmentalFund. The State Controller shall account forall amounts received by the State for distribution to local governments and allamounts received from local governments for distribution to state funds throughthe Intergovernmental Fund which is hereby created as an agency fund.

(Added to NRS by 1977, 199; A 1989, 309)

NRS 353.255 Appropriationsto be applied specifically; penalty.

1. The sums appropriated for the various branches ofexpenditure in the public service of the State shall be applied solely to theobjects for which they are respectively made, and for no others.

2. Any person violating the provisions of subsection 1shall 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)

NRS 353.257 Transferof balance of appropriated money to State General Fund by State Controller;consent of state agency and State Board of Examiners. Whenevermoneys have been appropriated from the General Fund to a specific fund createdfor the purpose of carrying on certain activities or accomplishing certainobjectives, and no provision has been made for the reversion to the GeneralFund of any moneys which remain in such specific fund after the completion ofthe activities or the accomplishment of the objectives for which such fund wascreated, the State Controller may order the transfer to the General Fund ofsuch moneys upon obtaining an appropriate recommendation from the State Boardof Examiners and the consent of the agency having control of the specific fundinvolved.

(Added to NRS by 1963, 44)

NRS 353.260 Spendingin excess of amount appropriated prohibited; claim void; penalties. [Effectivethrough 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 suchoffice, commission or department.

2. Except as otherwise provided in NRS 338.1906, it is unlawful for any stateofficer, commissioner, head of any department or employee of this state tobind, or attempt to bind, the State of Nevada or any fund or department thereofin any amount in excess of the specific amount provided by law, or in any othermanner than that provided by law, for any purpose whatever.

3. Every claim allowed in violation of the provisionsof this section shall be void.

4. Every officer of the State of Nevada, elective orappointive, who violates any of the provisions of this section shall be guiltyof malfeasance in office.

5. Every person other than those specified insubsection 4 who violates any of the provisions of this section shall be guiltyof 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)

NRS 353.260 Spending in excess of amountappropriated prohibited; claim void; penalties. [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 suchoffice, 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 excessof the specific amount provided by law, or in any other manner than thatprovided by law, for any purpose whatever.

3. Every claim allowed in violation of the provisionsof this section shall be void.

4. Every officer of the State of Nevada, elective orappointive, who violates any of the provisions of this section shall be guiltyof malfeasance in office.

5. Every person other than those specified insubsection 4 who violates any of the provisions of this section shall be guiltyof 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)

NRS 353.262 Paymentfrom Statutory Contingency Account of salary of person replacing state officeror employee. When the State Board of Examinersfinds, after diligent inquiry and examination, that:

1. As a result of payment for terminal leave, sickleave or unused sick leave to any state officer or employee or his beneficiary,sufficient appropriated money does not remain available to permit the paymentof a salary when due to a person to be appointed or employed to replace theofficer or employee; and

2. The appointment or employment of the replacement isnecessary in the best interests of the State,

the StateBoard of Examiners may authorize the expenditure of sums not exceeding $12,000from the Reserve for Statutory Contingency Account for payment of a salary whendue to each person so appointed or employed as a replacement for the person towhom 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)

NRS 353.263 EmergencyAccount.

1. As used in this section, emergency meansinvasion, disaster, insurrection, riot, breach of the peace, substantial threatto life or property, epidemic or the imminent danger thereof. The term includesdamage to or the disintegration of a building owned by this state or of themechanical or electrical system of such a building when immediate repairs arenecessary to maintain the integrity of the structure or its mechanical orelectrical system.

2. The Emergency Account is hereby created in theState General Fund. Money for the Account must be provided by directlegislative appropriation.

3. When the State Board of Examiners finds that anemergency exists which requires an expenditure for which no appropriation hasbeen made, or in excess of an appropriation made, the Board may authorize anexpenditure from the Emergency Account to meet the emergency.

4. The State Board of Examiners may, under suchcircumstances as it deems appropriate, authorize its Clerk to determine whetheran emergency exists and approve, on behalf of the Board, an expenditure fromthe Emergency Account.

5. The Chief shall enumerate expenditures from theAccount 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)

NRS 353.264 Reservefor Statutory Contingency Account. [Effective through June 30, 2006, or untilenactment of the Interstate Compact for Juveniles into law by the 35thjurisdiction, whichever is later.]

1. The Reserve for Statutory Contingency Account is herebycreated in the State General Fund.

2. The State Board of Examiners shall administer theReserve for Statutory Contingency Account. The money in the Account must beexpended only for:

(a) The payment of claims which are obligations of theState 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, 412.154and 475.235;

(b) The payment of claims which are obligations of theState pursuant to:

(1) Chapter 472of NRS arising from operations of the Division of Forestry of the StateDepartment of Conservation and Natural Resources directly involving theprotection of life and property; and

(2) NRS 7.155,34.750, 176A.640, 179.225, 213.153and 293B.210,

except thatclaims may be approved for the respective purposes listed in this paragraphonly when the money otherwise appropriated for those purposes has been exhausted;

(c) The payment of claims which are obligations of theState pursuant to NRS 41.0349 and 41.037, but only to the extent that themoney in the Fund for Insurance Premiums is insufficient to pay the claims; and

(d) The payment of claims which are obligations of theState pursuant to NRS 535.030 arisingfrom remedial actions taken by the State Engineer when the condition of a dambecomes dangerous to the safety of life or property.

3. The State Board of Examiners may authorize itsClerk, under such circumstances as it deems appropriate, to approve, on behalfof the Board, the payment of claims from the Reserve for Statutory ContingencyAccount. For the purpose of exercising any authority granted to the Clerk ofthe State Board of Examiners pursuant to this subsection, any statutoryreference to the State Board of Examiners relating to such a claim shall bedeemed 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)

NRS 353.264 Reserve for Statutory ContingencyAccount. [Effective July 1, 2006, or upon enactment of the Interstate Compactfor Juveniles into law by the 35th jurisdiction, whichever is later.]

1. The Reserve for Statutory Contingency Account is herebycreated in the State General Fund.

2. The State Board of Examiners shall administer theReserve for Statutory Contingency Account. The money in the Account must beexpended only for:

(a) The payment of claims which are obligations of theState 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, 412.154and 475.235;

(b) The payment of claims which are obligations of theState pursuant to:

(1) Chapter 472of NRS arising from operations of the Division of Forestry of the StateDepartment of Conservation and Natural Resources directly involving theprotection of life and property; and

(2) NRS 7.155,34.750, 176A.640, 179.225, 213.153and 293B.210,

except thatclaims may be approved for the respective purposes listed in this paragraphonly when the money otherwise appropriated for those purposes has been exhausted;

(c) The payment of claims which are obligations of theState pursuant to NRS 41.0349 and 41.037, but only to the extent that themoney in the Fund for Insurance Premiums is insufficient to pay the claims; and

(d) The payment of claims which are obligations of theState pursuant to NRS 535.030 arisingfrom remedial actions taken by the State Engineer when the condition of a dambecomes dangerous to the safety of life or property.

3. The State Board of Examiners may authorize itsClerk, under such circumstances as it deems appropriate, to approve, on behalfof the Board, the payment of claims from the Reserve for Statutory ContingencyAccount. For the purpose of exercising any authority granted to the Clerk ofthe State Board of Examiners pursuant to this subsection, any statutoryreference to the State Board of Examiners relating to such a claim shall bedeemed 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, effectiveJuly 1, 2006, or upon enactment of the Interstate Compact for Juveniles intolaw by the 35th jurisdiction, whichever is later)

NRS 353.2655 NevadaProtection Account.

1. There is hereby created the Nevada ProtectionAccount in the State General Fund.

2. The money in the Account must be used to protectthe State of Nevada and its residents through funding activities to prevent thelocation 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 theAccount, after deducting any applicable charges, must be credited to theAccount.

5. The money in the Account must remain in the Accountand does not revert to the State General Fund at the end of any fiscal year.

(Added to NRS by 2001, 2645)

CONTINGENCY FUND

NRS 353.266 Creation;source; use.

1. The Contingency Fund is hereby created as a specialrevenue fund. Money for the Fund must be provided by direct legislativeappropriation.

2. Money in the Contingency Fund may be allocated andexpended within the limitations and in the manner provided in NRS 353.268, 353.269 and 538.650:

(a) For emergency use to supplement regular legislativeappropriations which fail to cover unforeseen expenses;

(b) To meet expenses pursuant to the requirements ofthe 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)

NRS 353.268 Recommendationby State Board of Examiners for allocation from Contingency Fund.

1. When any state agency or officer, at a time whenthe Legislature is not in session, finds that circumstances for which theLegislature has made no other provision require an expenditure during thebiennium of money in excess of the amount appropriated by the Legislature forthe biennium for the support of that agency or officer, or for any program,including the State Distributive School Account in the State General Fund, theagency or officer shall submit a request to the State Board of Examiners for anallocation by the Interim Finance Committee from the Contingency Fund.

2. The State Board of Examiners shall consider therequest, may require from the requester such additional information as theydeem appropriate, and shall, if it finds that an allocation should be made,recommend the amount of the allocation to the Interim Finance Committee for itsindependent evaluation and action. The Interim Finance Committee is not boundto follow the recommendation of the State Board of Examiners.

(Added to NRS by 1969, 1016; A 1971, 879; 1987, 417)

NRS 353.269 Actionby Interim Finance Committee; transfer by State Controller.

1. The recommendation of the State Board of Examinersfor an allocation from the Contingency Fund shall be transmitted to theDirector of the Legislative Counsel Bureau, who shall notify the Chairman ofthe Interim Finance Committee. The Chairman shall call a meeting of theCommittee to consider the recommendation.

2. No allocation from the Contingency Fund may be madeby the Interim Finance Committee to effect salary increases for state officersand employees except as provided in NRS281.1233.

3. If the Interim Finance Committee, after independentdetermination, finds that an allocation recommended by the State Board ofExaminers should and may lawfully be made, the Committee shall by resolutionestablish the amount and purpose of the allocation, and direct the StateController to transfer that amount to the appropriate fund and account. TheState 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

NRS 353.2705 Definitions. As used in NRS353.2705 to 353.2771, inclusive,unless the context otherwise requires, the words and terms defined in NRS 353.2707 to 353.2731, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 1997, 2538; A 1999, 3129; 2003, 20thSpecial Session, 195)

NRS 353.2707 Accountdefined. Account means the Disaster ReliefAccount created by NRS 353.2735.

(Added to NRS by 2003, 20thSpecial Session, 195)

NRS 353.271 Disasterdefined. Disaster means a fire, flood, earthquake,drought, explosion, civil disturbance, crisis involving violence on schoolproperty, at a school activity or on a school bus, or any other occurrence orthreatened occurrence that, regardless of cause:

1. Results in, or may result in, widespread or severedamage 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 pursuantto NRS 414.090 and the Division pursuantto NRS 353.2753,

requiresimmediate action to protect the health, safety and welfare of the residents ofthis State.

(Added to NRS by 1997, 2538; A 1999, 3129; 2001, 1335)

NRS 353.2712 Divisiondefined. Division means the Division of EmergencyManagement of the Department of Public Safety.

(Added to NRS by 1999, 3128; A 2001, 2599)

NRS 353.2715 Eligibleproject defined. Eligible project means aproject that:

1. Is related to a disaster; and

2. Is proposed, coordinated or conducted by a publicor nonprofit private entity that has been designated and approved as qualifyingand eligible to receive federal grant money for the disaster from a federaldisaster assistance agency.

(Added to NRS by 1997, 2538)

NRS 353.2725 Grantmatch defined. Grant match means the shareof a grant provided by a federal disaster assistance agency that must bematched by a state or local government.

(Added to NRS by 1997, 2538)

NRS 353.2731 Localgovernment defined. Local government hasthe meaning ascribed to it in NRS 354.474.

(Added to NRS by 1997, 2538)

NRS 353.2735 Creation;administration; deposits; grants and loans.

1. The Disaster Relief Account is hereby created as aspecial 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 donationsfor deposit in the Account. Except as otherwise provided in subsection 3, moneyreceived from:

(a) A direct legislative appropriation to the Account;

(b) A transfer from the State General Fund in an amountequal to not more than 10 percent of the aggregate balance in the Fund toStabilize the Operation of the State Government, excluding the aggregatebalance 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,

must bedeposited in the Account. Except as otherwise provided in NRS 414.135, the interest and income earnedon the money in the Account must, after deducting any applicable charges, becredited 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 allappropriations from the State General Fund for the operation of all departments,institutions and agencies of State Government and authorized expenditures fromthe State General Fund for the regulation of gaming for that fiscal year, theState Controller shall not, until the balance in the Account is 0.75 percent orless of that amount, transfer any money in the Fund to Stabilize the Operationof the State Government from the State General Fund to the Account pursuant tothe provisions of NRS 353.288.

4. Money in the Account may be distributed throughgrants and loans to state agencies and local governments as provided in NRS 353.2705 to 353.2771, inclusive. Except as otherwiseprovided in NRS 353.276, such grantswill be disbursed on the basis of reimbursement of costs authorized pursuant toNRS 353.274 and 353.2745.

5. If the Governor declares a disaster, the StateBoard of Examiners shall estimate:

(a) The money in the Account that is available forgrants 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 loansfor the disaster.

Except asotherwise provided in this subsection, if the anticipated amount determinedpursuant to paragraph (b) exceeds the available money in the Account for suchgrants and loans, all grants and loans from the Account for the disaster mustbe reduced in the same proportion that the anticipated amount of the grants andloans exceeds the money in the Account that is available for grants and loansfor the disaster. If the reduction of a grant or loan from the Account wouldresult in a reduction in the amount of money that may be received by a stateagency or local government from the Federal Government, the reduction in thegrant or loan must not be made.

(Added to NRS by 1997, 2538; A 1999, 3129; 2001, 1335; 2003, 20thSpecial Session, 195; 2005, 2083)

NRS 353.274 Authorizedgrants to state agencies. Money in the Accountmay be distributed as a grant to a state agency because of a disaster for thepayment of expenses incurred by the state agency for:

1. The repair or replacement of public roads, publicstreets, bridges, water control facilities, public buildings, public utilities,recreational facilities and parks owned by the State and damaged by thedisaster;

2. Any emergency measures undertaken to save lives,protect public health and safety or protect public property, including, withoutlimitation, an emergency measure undertaken in response to a crisis involvingviolence on school property, at a school activity or on a school bus, in thejurisdiction in which the disaster occurred;

3. The removal of debris from publicly or privatelyowned land and waterways undertaken because of the disaster; and

4. The administration of a disaster assistanceprogram.

(Added to NRS by 1997, 2539; A 1999, 3130; 2001, 1336; 2003, 20thSpecial Session, 196)

NRS 353.2745 Authorizedgrants to local governments. Money in theAccount may be distributed as a grant to a local government because of adisaster for:

1. The payment of not more than 50 percent of theexpenses incurred by the local government for:

(a) The repair or replacement of public roads, publicstreets, bridges, water control facilities, public buildings, public utilities,recreational facilities and parks owned by the local government and damaged bythe disaster; and

(b) Any emergency measures undertaken to save lives,protect public health and safety or protect public property, including, withoutlimitation, an emergency measure undertaken in response to a crisis involvingviolence on school property, at a school activity or on a school bus, in thejurisdiction in which the disaster occurred; and

2. The payment of not more than 50 percent of anygrant match the local government must provide to obtain a grant from a federaldisaster assistance agency for an eligible project to repair damage caused bythe disaster within the jurisdiction of the local government.

(Added to NRS by 1997, 2539; A 1999, 3131; 2001, 1336; 2003, 20thSpecial Session, 197)

NRS 353.2751 Authorizedloans to local governments. Money in the Accountmay be distributed as a loan to a local government because of a disaster for:

1. The payment of expenses incurred by the local governmentfor:

(a) The repair or replacement of public roads, publicstreets, bridges, water control facilities, public buildings, public utilities,recreational facilities and parks owned by the local government and damaged bythe disaster;

(b) Any overtime worked by an employee of the localgovernment because of the disaster or any other extraordinary expenses incurredby the local government because of the disaster; and

(c) Any projects to reduce or prevent the possibilityof damage to persons or property from similar disasters in the future; and

2. The payment of not more than 50 percent of anygrant match the local government must provide to obtain a grant from a federaldisaster assistance agency for an eligible project to repair damage caused by thedisaster within the jurisdiction of the local government. Before a loan may bedistributed to a local government pursuant to this subsection:

(a) The Interim Finance Committee must make adetermination that the local government is currently unable to meet itsfinancial obligations; and

(b) The local government must execute a loan agreementin which the local government agrees to:

(1) Use the money only for the purpose of payingthe grant match; and

(2) Repay the entire amount of the loan, withoutany interest or other charges, to the Account not later than 10 years after thedate on which the agreement is executed.

(Added to NRS by 1997, 2540; A 1999, 3131; 2003, 20thSpecial Session, 197)

NRS 353.2753 Requestsfor grants and loans: Preliminary assessment of damages by Division; report ofdamages; determination of whether event constitutes disaster; regulations.

1. A state agency or local government may request theDivision to conduct a preliminary assessment of the damages related to an eventfor which the state agency or local government seeks a grant or loan from theAccount.

2. Upon receipt of such a request, the Division shallinvestigate the event or cause the event to be investigated to make apreliminary assessment of the damages related to the event and shall make orcause to be made a written report of the damages related to the event.

3. As soon as practicable after completion of theinvestigation and preparation of the report of damages, the Division shall:

(a) Determine whether the event constitutes a disasterfor which the state agency or local government may seek a grant or loan fromthe Account; and

(b) Submit the report prepared pursuant to this sectionand its written determination regarding whether the event constitutes adisaster to the state agency or local government.

4. The Division shall prescribe by regulation theinformation that must be included in a report of damages, including, withoutlimitation, a description of the damage caused by the event, an estimate of thecosts to repair such damage and a specification of whether the purpose of theproject is for repair or replacement, emergency response or mitigation.

(Added to NRS by 1999, 3129; A 2003, 20thSpecial Session, 197)

NRS 353.2754 Requestsfor grants and loans: Determination that event constitutes disaster required ascondition for local governments. A local governmentmay request a grant or loan from the Account if:

1. Pursuant to NRS414.090, the governing body of the local government determines that anevent which has occurred constitutes a disaster; and

2. After the Division conducts a preliminary assessmentof 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, 20thSpecial Session, 198)

NRS 353.2755 Requestsfor grants and loans: Conditions; contents; recommendation of State Board ofExaminers.

1. A stateagency or local government may submit a request to the State Board of Examinersfor a grant or loan from the Account as provided in NRS 353.2705 to 353.2771, inclusive, if:

(a) The agencyor local government finds that, because of a disaster, it is unable to pay foran expense or grant match specified in NRS353.274, 353.2745 or 353.2751 from money appropriated orotherwise available to the agency or local government;

(b) The requesthas been approved by the chief administrative officer of the state agency orthe governing body of the local government; and

(c) If therequester is an incorporated city, the city has requested financial assistancefrom the county and was denied all or a portion of the requested assistance.

2. A requestfor a grant or loan submitted pursuant to subsection 1 must be made within 60days after the disaster and must include:

(a) A statementsetting forth the amount of money requested by the state agency or localgovernment;

(b) Anassessment of the need of the state agency or local government for the moneyrequested;

(c) If therequest is submitted by a local government that has established a fund pursuantto NRS 354.6115 to mitigate the effectsof a natural disaster, a statement of the amount of money that is available inthat fund, if any, for the payment of expenses incurred by the local governmentas a result of a disaster;

(d) Adetermination of the type, value and amount of resources the state agency orlocal government may be required to provide as a condition for the receipt of agrant or loan from the Account;

(e) A writtenreport of damages prepared by the Division and the written determination madeby the Division that the event constitutes a disaster pursuant to NRS 353.2753; and

(f) If therequester is an incorporated city, all documents which relate to a request forassistance submitted to the board of county commissioners of the county inwhich the city is located.

Any additional documentationrelating to the request that is requested by the State Board of Examiners mustbe submitted within 6 months after the disaster unless the State Board ofExaminers and the Interim Finance Committee grant an extension.

3. Upon thereceipt of a complete request for a grant or loan submitted pursuant tosubsection 1, the State Board of Examiners:

(a) Shallconsider the request; and

(b) May requireany additional information that it determines is necessary to make arecommendation.

4. If theState Board of Examiners finds that a grant or loan is appropriate, it shall includein its recommendation to the Interim Finance Committee the proposed amount ofthe grant or loan. If the State Board of Examiners recommends a grant, it shallinclude a recommendation regarding whether or not the state agency or localgovernment requires an advance to avoid severe financial hardship. If the StateBoard of Examiners recommends a loan for a local government, it shall includethe information required pursuant to subsection 1 of NRS 353.2765. If the State Board ofExaminers finds that a grant or loan is not appropriate, it shall include inits recommendation the reason for its determination.

5. Theprovisions of this section do not prohibit a state agency or local governmentfrom submitting more than one request for a grant or loan from the Account.

6. As used in this section, the term naturaldisaster has the meaning ascribed to it in NRS354.6115.

(Added to NRS by 1997, 2540; A 1999, 1659, 3131; 2003, 20thSpecial Session, 198)

NRS 353.276 Requestsfor grants and loans: Action by Interim Finance Committee; limitation.

1. The State Board of Examiners shall submit arecommendation for each request for a grant or loan made pursuant to NRS 353.2755 to the Director of the LegislativeCounsel Bureau. Upon receipt of the recommendation, the Director shall notifythe Chairman of the Interim Finance Committee of that recommendation. TheChairman shall call a meeting of the Committee to consider the recommendation.

2. The Interim Finance Committee may reject anyrecommendation of the State Board of Examiners and independently evaluate andact upon any request submitted pursuant to NRS353.2755.

3. If the Interim Finance Committee finds that a grantor loan from the Account is appropriate and may be made in accordance with the provisionsof NRS 353.2705 to 353.2771, inclusive, it shall, byresolution:

(a) Establish the amount and purpose of the grant orloan.

(b) Except as otherwise provided in this paragraph,provide for the transfer of that amount from the Account to the appropriatestate agency or local government. If the request is for a grant, the InterimFinance Committee shall authorize disbursement of the grant from the Account onthe basis of reimbursement for costs unless it determines that disbursement inthat manner would cause severe financial hardship to the state agency or localgovernment. If the Interim Finance Committee determines that disbursement onthe basis of reimbursement of costs would cause severe financial hardship, theInterim Finance Committee may authorize an advance of money to the state agencyor local government in an amount not to exceed 25 percent of the total estimatedcost of the projects for which the grant is requested.

4. No grant or loan from the Account may be made bythe Interim Finance Committee to increase the salaries of any officers oremployees of the State or a local government.

(Added to NRS by 1997, 2541; A 1999, 3133; 2003, 20thSpecial Session, 199)

NRS 353.2765 Repaymentof loans by local governments: Schedule; use of money received from FederalGovernment.

1. In addition to any applicable requirements setforth in NRS 353.2751, if the InterimFinance Committee approves a loan to a local government pursuant to theprovisions of NRS 353.2705 to 353.2771, inclusive, the approval mustinclude a schedule for the repayment of the loan. The schedule must specify:

(a) A period of not more than 10 years for therepayment of the loan; and

(b) The rate of interest, if any, for the loan.

2. Except as otherwise provided in subsection 3, if alocal government receives a loan from the Account and, before the loan isrepaid, the local government receives money from the Federal Government for agrant match or any of the expenses set forth in subsection 1 of NRS 353.2751 for which the localgovernment received the loan, the local government shall deposit with the StateTreasurer for credit to the Account an amount of money equal to the money itreceived from the Federal Government for the grant match or the expenses.

3. Any money deposited with the State Treasurer forcredit to the Account pursuant to subsection 2 must be used to pay the unpaidbalance of the loan specified in subsection 2. If any money remains after thatpayment is made, the remaining money must be paid to the local government towhom the loan was made.

(Added to NRS by 1997, 2541; A 2003, 20thSpecial Session, 200)

NRS 353.2771 Provisionof resources of agencies and local governments required for grant or loan.

1. Except as otherwise provided in this section, nogrant or loan may be made from the Account to a state agency or localgovernment unless, as a condition of making the grant or loan, the state agencyor local government agrees to provide an amount of its resources equal to atleast 25 percent of the grant or loan. The State Board of Examiners shalldetermine the type, value and amount of the resources, including money, labor,materials, supplies and equipment, that is required to be provided by the stateagency or local government.

2. If a state agency or local government submits arequest for a grant or loan pursuant to NRS353.2755 and:

(a) It maintains a policy of insurance providingcoverage 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,

the StateBoard of Examiners may recommend that the state agency or local governmentprovide a portion of its resources in an amount that is less than the amountrequired pursuant to subsection 1.

3. The State Board of Examiners may, if it determinesthat the state agency or local government is unable to provide any portion ofits resources as its contribution for the receipt of a grant or loan, recommendthat the state agency or local government not be required to provide anyportion of its resources as a condition for the receipt of the grant or loan.

(Added to NRS by 1997, 2542; A 2003, 20thSpecial Session, 200)

INVESTMENT OF STATE MONEY PLACED IN ESCROW

NRS 353.280 Authorizedinvestments; interest; investment in reverse-repurchase agreement prohibited.

1. When state money is placed in escrow, the escrowagent is authorized to invest that money in:

(a) United States Government securities.

(b) United States Postal Service obligations.

(c) Federal National Mortgage Association obligationswhose maturity date is before the end of the escrow period.

(d) Money market mutual funds that:

(1) Are registered with the Securities andExchange Commission;

(2) Are rated by a nationally recognized ratingservice as AAA or its equivalent; and

(3) Invest only in securities issued orguaranteed as to payment of principal and interest by the Federal Government,or its agencies or instrumentalities, or in repurchase agreements that arefully collateralized by such securities.

The interestfrom the securities must be credited to the proper state agency.

2. The escrow agent shall not invest state moneypursuant 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

NRS 353.285 Cashflow of money belonging to State; allocation between deposits and investments;duties of State Board of Finance. The StateBoard of Finance shall, in addition to its other duties prescribed by law:

1. Study the cash flow of moneys belonging to theState, and recommend to the State Controller and the State Treasurerappropriate measures to accommodate the time of cash expenditures to the timeof cash receipts, in order to minimize the amount of money required as activedeposits.

2. Ascertain and keep current a proper allocation ofthe moneys belonging to the State between deposits, active and inactive, andinvestments.

(Added to NRS by 1969, 1201)

FUND TO STABILIZE OPERATION OF STATE GOVERNMENT

NRS 353.288 Creation;annual deposit of state revenue required; transfer of percentage of balance toDisaster Relief Account; use of money in Fund.

1. The Fund to Stabilize the Operation of the StateGovernment is hereby created as a special revenue fund. Except as otherwiseprovided in subsections 2 and 3, each year after the close of the fiscal yearand before the issuance of the State Controllers annual report, the StateController shall deposit to the credit of the Fund 40 percent of theunrestricted balance of the State General Fund, as of the close of the fiscalyear, which remains after subtracting an amount equal to 10 percent of all appropriationsmade from the State General Fund during that year for the operation of alldepartments, institutions and agencies of State Government and for the fundingof schools.

2. The balance in the Fund, excluding the aggregatebalance in the Disaster Relief Account and the Emergency Assistance Subaccount,must not exceed 15 percent of the total of all appropriations from the StateGeneral Fund for the operation of all departments, institutions and agencies ofthe State Government and for the funding of schools and authorized expendituresfrom the State General Fund for the regulation of gaming for the fiscal year inwhich that revenue will be deposited in the Fund.

3. Except as otherwise provided in this subsection andNRS 353.2735, beginning with the fiscalyear that begins on July 1, 2003, the State Controller shall, at the end ofeach quarter of a fiscal year, transfer from the State General Fund to the DisasterRelief Account created pursuant to NRS353.2735 an amount equal to not more than 10 percent of the aggregatebalance in the Fund to Stabilize the Operation of the State Government duringthe previous quarter, excluding the aggregate balance in the Disaster ReliefAccount and the Emergency Assistance Subaccount created pursuant to NRS 414.135. The State Controller shall nottransfer more than $500,000 for any quarter pursuant to this subsection.

4. Money from the Fund to Stabilize the Operation ofthe State Government may be appropriated only:

(a) If the total actual revenue of the State fallsshort by 5 percent or more of the total anticipated revenue for the biennium inwhich the appropriation is made; or

(b) If the Legislature and the Governor declare that afiscal emergency exists.

(Added to NRS by 1991, 2471; A 1995, 1566; 1997, 118,2542; 2001, 855; 2003, 20thSpecial Session, 201; 2005, 2084)

STATE ACCOUNTING PROCEDURES LAW

NRS 353.291 Shorttitle. NRS353.291 to 353.3245, inclusive, maybe cited as the State Accounting Procedures Law.

(Added to NRS by 1969, 506; A 1977, 41; 1987, 622;1997, 69; 1999, 1420)

NRS 353.293 Purposeof law; reservation of power to create funds and accounts.

1. It is the purpose of the State AccountingProcedures Law to set forth legislative policy governing the States financialprocedures which relate to accounting and reporting, and to establish a systemof accounting for the State that:

(a) Presents fairly and with full disclosure thefinancial position and the results of financial operations of the funds andaccount groups of the State in conformity with generally accepted accountingprinciples; and

(b) Determines and demonstrates compliance with legaland contractual requirements related to finance.

2. The Legislature reserves the sole right toestablish funds and account groups not provided for by the Nevada Constitution.

(Added to NRS by 1969, 506; A 1977, 41; 1987, 622)

NRS 353.295 Definitions. As used in the State Accounting Procedures Law, unless thecontext otherwise requires, and in all accounting procedures and reportspursuant to this chapter, the words and terms defined in NRS 353.2961 to 353.3135, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 1969, 506; A 1977, 41; 1987, 623; 2001, 2752)

NRS 353.2961 Accountgroup defined. Account group means an independentself-balancing group of accounts set up to account for such matters as theprincipal and interest on unmatured general obligation bonds and certain fixedassets of the State which do not come within the definition of fund.

(Added to NRS by 1977, 38; A 1989, 593)(Substitutedin revision for NRS 353.3075)

NRS 353.2965 Accountingsystem defined. Accounting system means thetotal structure of records and procedures which discover, record, classify, summarizeand report information on the financial position and results of operations ofthe States funds, account groups and organizational components.

(Added to NRS by 1977, 37; A 1987, 623)

NRS 353.2975 Agencyfund defined. Agency fund means a fiduciaryfund 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)

NRS 353.3025 Encumbrancedefined. Encumbrance means an obligation inthe form of a purchase order, contract or salary commitment for which anestimated amount has been reserved and ceases to be an encumbrance when the actualliability is created.

(Added to NRS by 1977, 38)

NRS 353.3027 Expendituredefined. Expenditure means the cost of goodsdelivered or services rendered, whether paid or unpaid, any provision for debtretirement not reported as a liability of the fund from which retired, and anycapital outlays. For financial reporting, the term does not include anencumbrance.

(Added to NRS by 1977, 38; A 1987, 623)

NRS 353.305 Funddefined. Fund means a fiscal and accountingentity with a self-balancing set of accounts recording cash and other financialresources, together with all related liabilities and residual equities orbalances, and changes therein, which are segregated to carry on specificactivities or attain certain objectives in accordance with special regulations,restrictions or limitations.

(Added to NRS by 1969, 506; A 1987, 623)

NRS 353.307 Fundbalance defined. Fund balance means theexcess of assets over liabilities in a governmental fund.

(Added to NRS by 1969, 506; A 1987, 623)

NRS 353.3076 Generallyaccepted accounting principles defined. Generallyaccepted accounting principles means generally accepted accounting principlesfor government as prescribed by the Governmental Accounting Standards Board.

(Added to NRS by 2001, 2751)

NRS 353.3085 Lapsedefined. Lapse as applied to anappropriation means the automatic termination of such appropriation within afund.

(Added to NRS by 1977, 38)

NRS 353.3087 Liabilitydefined. Liability means a debt or otherlegal obligation arising out of a transaction in the past which must beliquidated, renewed or refunded at some future date.

(Added to NRS by 1977, 38; A 1987, 624)

NRS 353.311 Revenuedefined. Revenue means the gross increase inownership equity during a designated period. If the accounts are kept on anaccrual basis, the term designates:

1. Additions to assets which do not increase anyliability or represent the recovery of an expenditure or contributions of fundcapital in proprietary funds; and

2. The cancellation of liabilities without acorresponding increase in other liabilities or a decrease in assets.

If theaccounts are kept on the modified accrual basis, the additions must bemeasurable and available to finance expenditures of the fiscal period.

(Added to NRS by 1969, 507; A 1987, 624)

NRS 353.3115 Reversiondefined. Reversion as applied to an appropriationmeans the return of the unused amount of an appropriation to the fund fromwhich appropriated.

(Added to NRS by 1977, 38)

NRS 353.3135 Trustfund defined. Trust fund means a fiduciaryfund that is not an agency fund.

(Added to NRS by 1987, 622)

NRS 353.319 Administrationof law; regulations.

1. The State Controller shall administer theprovisions of the State Accounting Procedures Law.

2. The State Controller shall, 30 days prior to theadoption, amendment or repeal of an accounting or reporting regulation givenotice to each elective state officer, each state board or commission and thehead of each state department.

(Added to NRS by 1969, 507; A 1973, 1668; 1977, 41)

NRS 353.3195 Regulationsregarding use of electronic symbols to substitute or supplement signature ofauthorized officer.

1. The State Controller may provide by regulation forthe use of electronic symbols to substitute or supplement the handwritten orfacsimile signature of an authorized officer that indicates the officersauthorization or verification on a document required by the State Controllerpursuant to the provisions of NRS 353.291to 353.3245, inclusive.

2. As used in this section, authorized officer meansany official of this state or any of its departments, agencies or otherinstrumentalities or any of its political subdivisions whose signature isrequired pursuant to subsection 1.

(Added to NRS by 1997, 69)

NRS 353.321 Categoriesof funds: Reporting; accounting; assignment by State Controller.

1. The State Controller shall report each fund in oneof 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) Permanentfunds;

(f) Enterprisefunds;

(g) Internalservice funds;

(h) Pensiontrust funds;

(i) Investmenttrust funds;

(j) Privatepurpose trust funds; or

(k) Agency funds.

2. All resources and financial transactions of theState Government must be accounted for within a fund. The State Controllershall assign each existing fund which is created by statute to the propercategory necessary to present the annual financial statements in conformitywith generally accepted accounting principles, notwithstanding any statutory designationto the contrary.

(Added to NRS by 1977, 38; A 1981, 250; 1987, 624; 2001, 2752)

NRS 353.323 StateGeneral Fund created; use of categories of funds and account groups.

1. Governmental funds must be used as a means ofaccounting for segregations of financial resources by focusing upon adetermination of financial position and changes in financial position ratherthan upon a determination of net income.

2. The State General Fund is hereby created and mustbe used to receive all revenues and account for all expenditures not otherwiseprovided 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 toaccount for revenues from specific sources, other than expendable trusts andrevenues for major capital projects, that are legally restricted toexpenditures for specified purposes and not provided for by law in any other fund.

(c) A fund for construction of capital projects, whichmust be used to account for financial resources to be used for the acquisitionor construction of major capital facilities, other than those financed byproprietary funds or trust funds.

(d) Debt service funds, which must be used to accountfor the accumulation of resources and the use of those resources for theretirement of any general long-term debt.

4. Proprietary funds must be used to account for thestates ongoing organizations and activities that are similar to those found innongovernmental entities by focusing upon a determination of net income,financial position and changes in financial position. Proprietary fundsinclude:

(a) Internal service funds, which must be used toaccount for and finance the self-supporting activities of a servicecharacteristically utilized by departments of State Government or othergovernments, on a cost-reimbursement basis.

(b) Enterprise funds, which must be used to account foroperations that are financed and conducted in a manner similar to theoperations of a private business:

(1) When the intent of the governing body is tohave the expenses, including depreciation, of providing goods or services on acontinuing basis to the general public, financed or recovered primarily throughcharges to the users; or

(2) For which the Legislature has decided that aperiodic determination of revenues earned, expenses incurred and net income isconsistent with public policy and is appropriate for maintenance of capitalassets, control of organizational and financial management, accountability orsimilar purposes.

5. Fiduciary funds must be used to account for assetsheld 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 foraccounting purposes as a governmental fund or a proprietary fund.

6. Account groups must be used to account for andcontrol the States general fixed assets and general long-term debts, andinclude:

(a) The general long-term debt account group, whichmust be used to account for the principal and interest on all unmatured generalobligation bonds and long-term liabilities not required to be accounted for ina specific fund; and

(b) The general fixed assets account group, which mustbe used to account for all fixed assets except those accounted for inproprietary funds or trust funds.

(Added to NRS by 1977, 38; A 1981, 250; 1987, 624)

NRS 353.3235 Stateagencies to record revenue receivable from certain billings in state centralaccounting system.

1. A state agency that uses an invoicing and billingprocedure shall record the revenue receivable from those billings in thecentral accounting system of this state.

2. As used in this section, state agency means anagency, bureau, board, commission, department, division or any other unit ofthe Executive Department of the State Government.

(Added to NRS by 1999, 1420)

NRS 353.3241 Modifiedaccrual or accrual basis of accounting to be used.

1. The modified accrual or accrual basis ofaccounting, as appropriate, must be utilized in measuring financial positionand operating results.

2. Revenues and expenditures concerning governmentalfunds must be recognized on the modified accrual basis. Revenues must berecognized in the accounting period in which they become available andmeasurable. Expenditures must be recognized in the accounting period in whichthe liability of the fund is incurred, if measurable, except for unmaturedinterest on general long-term debt and on indebtedness secured byinterest-bearing levies for special assessments, which must be recognized whendue.

3. Revenues and expenses concerning proprietary fundsmust be recognized on the accrual basis. Revenues must be recognized in theaccounting period in which they are earned and become measurable. Expenses mustbe recognized in the period incurred, if measurable.

4. Revenues and expenses or expenditures, asappropriate, concerning fiduciary funds must be recognized on the basisconsistent with the objective for accounting measurement. Nonexpendable trustfunds and funds held in trust for pensions must be accounted for on the accrualbasis. Expendable trust funds must be accounted for on the modified accrualbasis. Assets and liabilities of agency funds must be accounted for on themodified accrual basis.

5. Transfers must be recognized in the accountingperiod in which the relevant interfund receivables and payables arise.

(Added to NRS by 1987, 622)

NRS 353.3245 Generallyaccepted principles of accounting to be followed; State Controller to beprovided with information for accounting.

1. Generally accepted accounting principles must befollowed throughout the accounting procedures and reporting of the Statesfinancial position and results of operations in each fiscal period for eachfund and account group.

2. Any elective state officer, any state board orcommission and any head of a state department shall provide to the StateController, when requested, the necessary accounting information for him toreport the financial position and results of operations of the state funds andaccount groups.

(Added to NRS by 1977, 39; A 1989, 593)

AUDIT REPORTS OF STATE AGENCIES

NRS 353.325 Distributionand dissemination of audit report of state agency; prohibited provision incontract with auditor.

1. Each state agency, within10 days after receiving an audit report pertaining to that agency, including amanagement letter and the agencys reply, shall submit one copy of the auditreport to:

(a) The Chief of the Budget Division of the Departmentof 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 bedisseminated by or on behalf of the state agency for which the report wasprepared by inclusion, without limitation, in or on:

(a) An official statement or other document prepared inconnection with the offering of bonds or other securities;

(b) A filing made pursuant to the laws or regulationsof this State;

(c) A filing made pursuant to a rule or regulation ofthe Securities and Exchange Commission of the United States; or

(d) A website maintained by a state agency on theInternet or its successor,

without theconsent of the auditor who prepared the audit report. A provision of a contractentered into between an auditor and a state agency that is contrary to theprovisions of this subsection is against the public policy of this State and isvoid and unenforceable.

(Added to NRS by 1971, 563; A 1973, 1668; 1987, 2055;2005, 1343)

STATEWIDE COST ALLOCATION PLAN

NRS 353.331 Annualpreparation. The Director of the Department ofAdministration shall annually prepare a statewide cost allocation plandistributing service agency indirect costs among the various agencies inaccordance with the principles and procedures established by federalregulations and guidelines.

(Added to NRS by 1995, 1536)

ANNUAL REPORT ON STATUS OF STATE FINANCES

NRS 353.333 Compilation;contents; availability.

1. On or before January 1 of each year, the Governorshall compile a report on the status of the finances of the State including theinformation published in:

(a) The most recent executive budget report preparedpursuant to the provisions of NRS 353.185;

(b) The most recent report prepared by the StateController pursuant to the provisions of NRS227.110;

(c) The most recent report on the count of State moneyprepared pursuant to the provisions of NRS353.075;

(d) The most recent report on the transactions andproceedings of the Department of Taxation prepared pursuant to the provisionsof NRS 360.100;

(e) The most recent report prepared by each regulatoryagency pursuant to the provisions of NRS622.110;

(f) The most recent report prepared by each schooldistrict pursuant to the provisions of NRS387.303;

(g) The most recent report prepared and submitted byeach local government pursuant to the provisions of NRS 360.220; and

(h) Any other report prepared by the State, or acounty, city, town or school district, or any public agency of this State orits political subdivisions that the Governor deems to be relevant to the statusof finances of the State.

2. The report required pursuant to subsection 1 mustbe:

(a) Titled the Nevada Report to Taxpayers;

(b) Written in plain English; and

(c) Contain such information as the Governor deemsappropriate to provide a full and accurate description on the status of thefinances of the State, including, without limitation:

(1) The total amount of revenue collected by theState or an agency of the State during the preceding fiscal year;

(2) The actual total of all expenses andexpenditures by the State or an agency of the State during the preceding fiscalyear;

(3) A comparison of the total amountappropriated or authorized for expenditure by the State during the precedingfiscal year and the actual total of all expenses and expenditures by the Stateduring the preceding fiscal year;

(4) The total amount of outstanding public debtof the State at the end of the preceding fiscal year;

(5) The total cost to pay the public debt of theState 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 schooldistrict, or any public agency of this State or its political subdivisions asthe Governor deems necessary to provide a full and accurate description on thestatus of the finances of the State.

3. The Governor shall make the report requiredpursuant to subsection 1 available for access by the public on the Internet orits successor, if any.

(Added to NRS by 2005, 2438)

ACCEPTANCE OR ALLOCATION OF GIFT OR GRANT

NRS 353.335 Procedurefor acceptance of gift or grant of property or services.

1. Except as otherwise provided in subsections 5 and6, a state agency may accept any gift or grant of property or services from anysource only if it is included in an act of the Legislature authorizingexpenditures of nonappropriated money or, when it is not so included, if it isapproved as provided in subsection 2.

2. If:

(a) Any proposed gift or grant is necessary because ofan emergency as defined in NRS 353.263or for the protection or preservation of life or property, the Governor shalltake reasonable and proper action to accept it and shall report the action andhis reasons for determining that immediate action was necessary to the InterimFinance Committee at its first meeting after the action is taken. Action by theGovernor pursuant to this paragraph constitutes acceptance of the gift orgrant, and other provisions of this chapter requiring approval beforeacceptance do not apply.

(b) The Governor determines that any proposed gift orgrant would be forfeited if the State failed to accept it before the expirationof the period prescribed in paragraph (c), he may declare that the proposedacceptance requires expeditious action by the Interim Finance Committee.Whenever the Governor so declares, the Interim Finance Committee has 15 daysafter the proposal is submitted to its Secretary within which to approve ordeny the acceptance. Any proposed acceptance which is not considered within the15-day period shall be deemed approved.

(c) The proposed acceptance of any gift or grant doesnot qualify pursuant to paragraph (a) or (b), it must be submitted to theInterim Finance Committee. The Interim Finance Committee has 45 days after theproposal is submitted to its Secretary within which to consider acceptance. Anyproposed acceptance which is not considered within the 45-day period shall bedeemed approved.

3. The Secretary shall place each request submitted tohim pursuant to paragraph (b) or (c) of subsection 2 on the agenda of the nextmeeting of the Interim Finance Committee.

4. In acting upon a proposed gift or grant, theInterim Finance Committee shall consider, among other things:

(a) The need for the facility or service to be providedor improved;

(b) Any present or future commitment required of theState;

(c) The extent of the program proposed; and

(d) The condition of the national economy, and anyrelated fiscal or monetary policies.

5. A state agency may accept:

(a) Gifts, including grants from nongovernmentalsources, not exceeding $10,000 each in value; and

(b) Governmental grants not exceeding $100,000 each invalue,

if the giftsor grants are used for purposes which do not involve the hiring of newemployees and if the agency has the specific approval of the Governor or, ifthe Governor delegates this power of approval to the Chief of the BudgetDivision of the Department of Administration, the specific approval of theChief.

6. This section does not apply to:

(a) The Nevada System of Higher Education; or

(b) The Department of Health and Human Services whileacting as the state health planning and development agency pursuant toparagraph (d) of subsection 2 of NRS439A.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)

NRS 353.345 Approvalof Interim Finance Committee required for allocation of money received underfederal block grant. Whenever federal fundingin the form of a categorical grant of a specific program administered by astate agency, commission or department is terminated and incorporated into ablock grant from the Federal Government to the State of Nevada, the stateagency, commission or department must obtain the approval of the InterimFinance Committee in order to allocate the money received from any block grant.

(Added to NRS by 1981, 2038)

ADVANCES FROM STATE GENERAL FUND

NRS 353.347 Temporaryadvance from State General Fund for authorized expenses of Department ofEmployment, Training and Rehabilitation.

1. If the Director of the Department of Employment,Training and Rehabilitation determines that current claims exceed the amount ofmoney available because revenue from billed services has not been collected orbecause of a delay in the receipt of money from federal grants, he may requestfrom the Director of the Department of Administration a temporary advance fromthe State General Fund for the payment of authorized expenses.

2. The Director of the Department of Administrationshall notify the State Controller and the Fiscal Analysis Division of theLegislative Counsel Bureau of his approval of a request made pursuant tosubsection 1. The State Controller shall draw his warrant upon receipt of theapproval 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 Departmentof Administration for the budget account of the Nevada Equal Rights Commissionof the Department of Employment, Training and Rehabilitation.

(b) Is limited to 25 percent of the revenue expected tobe received in the current fiscal year from any source other than legislativeappropriation.

4. Any money which is temporarily advanced from theState General Fund to an account pursuant to subsection 3 must be repaid byAugust 31 following the end of the immediately preceding fiscal year.

(Added to NRS by 1997, 437)

NRS 353.349 Temporaryadvance from State General Fund for authorized expenses of Health Division ofDepartment of Health and Human Services.

1. If the Administrator of the Health Division of theDepartment of Health and Human Services determines that current claims exceedthe amount of money available because revenue from billed services has not beencollected or because of a delay in the receipt of money from federal grants, hemay request from the Director of the Department of Administration a temporaryadvance from the State General Fund for the payment of authorized expenses.

2. The Director of the Department of Administrationshall notify the State Controller and the Fiscal Analysis Division of theLegislative Counsel Bureau of his approval of a request made pursuant tosubsection 1. The State Controller shall draw his warrant upon receipt of theapproval 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 Departmentof Administration for the following budget accounts of the Health Division ofthe 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 expectedto be received in the current fiscal year from any source other thanlegislative appropriation.

4. Any money which is temporarily advanced from theState General Fund to an account pursuant to subsection 3 must be repaid byAugust 31 following the end of the immediately preceding fiscal year.

(Added to NRS by 1991, 1582)

NRS 353.351 Temporaryadvance from State General Fund for authorized expenses of Division of MentalHealth and Developmental Services of Department of Health and Human Services.

1. If the Administrator of the Division of MentalHealth and Developmental Services of the Department of Health and Human Servicesdetermines that current claims exceed the amount of money available becauserevenue from billed services has not been collected, he may request from theDirector of the Department of Administration a temporary advance from the StateGeneral Fund for the payment of authorized expenses.

2. The Director of the Department of Administrationshall notify the State Controller and the Fiscal Analysis Division of theLegislative Counsel Bureau of his approval of a request made pursuant tosubsection 1. The State Controller shall draw his warrant upon receipt of theapproval 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 Departmentof Administration for the following budget accounts of the Division of MentalHealth and Developmental Services of the Department of Health and HumanServices:

(1) Rural Regional Center;

(2) Desert Regional Center; and

(3) Sierra Regional Center.

(b) Is limited to 25 percent of the revenues expectedto be received in the current fiscal year from any source other thanlegislative appropriation.

4. Any money which is temporarily advanced from theState General Fund to an account pursuant to subsection 3 must be repaid byAugust 31 following the end of the immediately preceding fiscal year.

(Added to NRS by 1989, 483; A 1999, 113)

NRS 353.353 Temporaryadvance from State General Fund for authorized expenses of Aging ServicesDivision of Department of Health and Human Services.

1. If the Administrator of the Aging Services Divisionof the Department of Health and Human Services determines that current claimsexceed the amount of money available because revenue from billed services hasnot been collected, he may request from the Director of the Department ofAdministration a temporary advance from the State General Fund for the paymentof authorized expenses.

2. The Director of the Department of Administrationshall notify the State Controller and the Fiscal Analysis Division of theLegislative Counsel Bureau of his approval of a request made pursuant tosubsection 1. The State Controller shall draw his warrant upon receipt of theapproval 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 Departmentof Administration for the budget account of the Senior Services Program of theAging Services Division of the Department of Health and Human Services.

(b) Is limited to 25 percent of the revenues expectedto be received in the current fiscal year from any source other thanlegislative appropriation.

4. Any money which is temporarily advanced from theState General Fund to the account pursuant to subsection 3 must be repaid byAugust 31 following the end of the immediately preceding fiscal year.

(Added to NRS by 1989, 1848)

NRS 353.357 Temporaryadvance from State General Fund for authorized expenses of Western InterstateCommission for Higher Education.

1. If thethree Nevada State Commissioners on the Western Interstate Commission forHigher Education, acting jointly, determine that current claims against theWestern Interstate Commission for Higher Educations Fund for Student Loans createdpursuant to NRS 397.063 exceed theamount of money available in the Fund to pay the claims because of a delay inthe receipt of revenue due the Fund, the three Nevada State Commissioners mayrequest from the Director of the Department of Administration a temporaryadvance from the State General Fund to the Western Interstate Commission forHigher Educations Fund for Student Loans for the payment of authorized expenses.

2. If theDirector of the Department of Administration approves a request made pursuantto subsection 1, he shall notify the State Controller and the Fiscal AnalysisDivision of the Legislative Counsel Bureau of that approval. The StateController shall draw his warrant upon receipt of the approval by the Directorof the Department of Administration.

3. An advancefrom the State General Fund is limited to 50 percent of the revenue expected tobe received by the Western Interstate Commission for Higher Educations Fundfor Student Loans in the current fiscal year from any source other thanlegislative appropriation.

4. Any money that is temporarily advanced from theState General Fund pursuant to subsection 2 must be repaid by August 31following the end of the fiscal year in which the temporary advance is made.

(Added to NRS by 1999, 806; A 2003, 943)

NRS 353.359 Advancefrom State General Fund for budget account supported by administrativeassessments; notification of Fiscal Analysis Division of Legislative CounselBureau of approved advances.

1. The State Controller shall draw his warrant, uponapplication by an agency responsible for the administration of an account whichis wholly or partially supported by administrative assessments pursuant to NRS 176.059, for not more in the aggregatein any fiscal year than 1/12th of the portion of the total money received inthe previous year which represents the share of administrative assessmentspresently allocated to the account.

2. An agency shall not apply for an advance pursuantto subsection 1 unless the application is first approved by the Director of theDepartment of Administration.

3. Any money which is advanced from the State GeneralFund to an account pursuant to subsection 1 must be repaid as soon as the moneywhich the advance replaced is deposited in the account. If the money depositedin the account in any fiscal year is insufficient to pay back the moneyadvanced, an amount equal to the shortfall is hereby contingently appropriatedfrom the State General Fund to the account.

4. The Director of the Department of Administrationshall 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 yearis 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

NRS 353.500 Definitions. As used in NRS 353.500to 353.630, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 353.510 to 353.540, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 2001, 2478)

NRS 353.510 Agreementdefined. Agreement means an agreement topurchase property, in the form of a lease or an agreement to pay ininstallments, pursuant to which the State of Nevada or a state agency may paythe purchase price of real or personal property over a period of time whichextends beyond the biennium in which the agreement is executed, including,without limitation:

1. An agreement pursuant to which the State of Nevadaor a state agency may acquire the property that is the subject of the agreementat the end of the term of the agreement or the end of the term of a renewal ofthe agreement upon payment of no additional consideration or nominal additionalconsideration; and

2. An agreement that, for the purposes of federalincome tax, is treated as an agreement for conditional sale.

(Added to NRS by 2001, 2478)

NRS 353.520 Boarddefined. Board means the State Board ofFinance.

(Added to NRS by 2001, 2478)

NRS 353.530 Chiefdefined. Chief means the Chief of the BudgetDivision of the Department of Administration.

(Added to NRS by 2001, 2479)

NRS 353.540 Stateagency defined. [Effective through June 30, 2007.] Stateagency means an agency, bureau, board, commission, department, division or anyother unit of the government of this State that is required to submitinformation to the Chief pursuant to subsection 1 or 6 of NRS 353.210. State agency does notinclude the Nevada System of Higher Education unless it is anticipated that paymentsunder the agreement will be made with state appropriations.

(Added to NRS by 2001, 2479; A 2005, 2905)

NRS 353.540 State agency defined. [EffectiveJuly 1, 2007.] State agency means an agency,bureau, board, commission, department, division or any other unit of thegovernment of this State that is required to submit information to the Chiefpursuant 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)

NRS 353.550 Requirementsfor agreement by state agency to acquire real property or interest in orimprovement to real property with terms that extend beyond biennium in whichexecuted.

1. A state agency may propose a project to acquirereal property, an interest in real property or an improvement to real propertythrough an agreement which has a term, including the terms of any options forrenewal, that extends beyond the biennium in which the agreement is executed ifthe agreement:

(a) Provides that all obligations of the State ofNevada and the state agency are extinguished by the failure of the Legislatureto appropriate money for the ensuing fiscal year for payments due pursuant tothe agreement;

(b) Does not encumber any property of the State ofNevada or the state agency except for the property that is the subject of theagreement;

(c) Provides that property of the State of Nevada andthe state agency, except for the property that is the subject of the agreement,must not be forfeited if:

(1) The Legislature fails to appropriate moneyfor payments due pursuant to the agreement; or

(2) The State of Nevada or the state agencybreaches the agreement;

(d) Prohibits certificates of participation in theagreement; and

(e) For the biennium in which it is executed, does notrequire payments that are greater than the amount authorized for such paymentspursuant to the applicable budget of the state agency.

2. The provisions of paragraph (d) of subsection 1 maybe waived by the Board, upon the recommendation of the State Treasurer, if theBoard 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 subsection1 may become effective:

(a) The proposed project must be approved by theLegislature by concurrent resolution or statute or as part of the budget of thestate agency, or by the Interim Finance Committee when the Legislature is notin regular session;

(b) The agency must submit the proposed agreement tothe Chief, the State Treasurer and the State Land Registrar for their reviewand 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)

NRS 353.560 Legislaturenot obligated to appropriate money for payments due pursuant to agreement;prohibition on such representations.

1. The provisions of NRS353.500 to 353.630, inclusive, donot obligate the Legislature to appropriate money for payments due pursuant toan agreement entered into pursuant to those sections.

2. A state agency, person acting on behalf of a stateagency, officer of this state or employee of this state shall not representthat the Legislature is obligated to appropriate money for payments due pursuantto an agreement entered into pursuant to NRS353.500 to 353.630, inclusive.

(Added to NRS by 2001, 2479)

NRS 353.570 StateTreasurer authorized to take appropriate actions to facilitate agreements. The State Treasurer may take such actions as he deems appropriateto facilitate an agreement pursuant to NRS353.500 to 353.630, inclusive,including, without limitation:

1. Entering into contracts for relevant professionalservices;

2. Obtaining credit enhancement and interest ratehedges; and

3. Assisting with the offering of certificates ofparticipation pursuant to the limitations set forth in NRS 353.550.

(Added to NRS by 2001, 2479)

NRS 353.580 Exemptionof agreement from requirement of competitive bidding or other restrictions onprocedure for awarding contracts. An agreemententered into pursuant to NRS 353.500 to 353.630, inclusive, is not subject to anyrequirement of competitive bidding or other restriction imposed on theprocedure for the awarding of contracts.

(Added to NRS by 2001, 2479)

NRS 353.590 Exemptionof agreement involving construction, alteration, repair or remodeling ofimprovement from laws requiring competitive bidding and provisions relating toState Public Works Board. If an agreementpursuant to NRS 353.500 to 353.630, inclusive, involves theconstruction, alteration, repair or remodeling of an improvement:

1. The construction, alteration, repair or remodelingof the improvement may be conducted as specified in the agreement withoutcomplying with the provisions of:

(a) Any law requiring competitive bidding; or

(b) Chapter 341 ofNRS.

2. The provisions of NRS338.013 to 338.090, inclusive, applyto the construction, alteration, repair or remodeling of the improvement.

(Added to NRS by 2001, 2480; A 2005, 2905)

NRS 353.600 Leaseof property subject to agreement involving improvement to state property:Conditions for entry; review and approval.

1. Except as otherwise provided in this section, if anagreement pursuant to NRS 353.500 to 353.630, inclusive, involves an improvementto property owned by the State of Nevada or the state agency, the State LandRegistrar, in consultation with the State Treasurer and in conjunction with theagreement, upon approval of the State Board of Examiners may enter into a leaseof 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 thefair market rental of the property before the improvement is made, asdetermined by the State Land Registrar in consultation with the State Treasurerat the time the lease is entered into, which must be paid if the agreementterminates before the expiration of the lease because the Legislature fails toappropriate money for payments due pursuant to the agreement.

2. A lease entered into pursuant to this section mayprovide for nominal rental payments to be paid pursuant to the lease before theagreement terminates.

3. Before the State Land Registrar may enter into alease pursuant to this section:

(a) The State Land Registrar must submit the proposedlease to the Chief and the State Treasurer for their review and transmittal tothe Board; and

(b) The Board must approve the lease.

(Added to NRS by 2001, 2480)

NRS 353.610 Stateagency to file copy of agreement and schedule of payments with Chief and StateTreasurer upon execution of agreement. Immediatelyafter an agreement is executed pursuant to NRS353.550, the state agency on whose behalf the agreement was executed shallfile with the Chief and the State Treasurer:

1. A fully executed copy of the agreement; and

2. A schedule of payments that indicates the principaland interest payments due throughout the term of the agreement.

(Added to NRS by 2001, 2480)

NRS 353.620 Propertysubject to agreement exempt from ad valorem property taxation in certaincircumstances. While an agreement entered intopursuant to NRS 353.500 to 353.630, inclusive, is in effect, theproperty that is the subject of the agreement is exempt from ad valoremproperty taxation by this state and its political subdivisions if:

1. An improvement is being constructed on the propertypursuant to the agreement; or

2. This state or a state agency is in possession ofthe property.

(Added to NRS by 2001, 2480)

NRS 353.630 Propertysubject to agreement deemed property of State or state agency for purposes ofstatutory limits on damages that may be awarded against State in certaincircumstances. While an agreement entered intopursuant to NRS 353.500 to 353.630, inclusive, is in effect, theproperty that is the subject of the agreement shall be deemed to be theproperty of this state or the state agency for the purposes of statutory limitson damages that may be awarded against this state, including, withoutlimitation, the limits in chapter 41 of NRS,with respect to any action or claim, including a claim for civil damages, thatarises from or is related to the property and is brought by a person who is nota party to the agreement if:

1. An improvement is being constructed on the propertypursuant to the agreement; or

2. This state or a state agency is in possession ofthe property.

(Added to NRS by 2001, 2481)

 

Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.