Nrs: Chapter 251 - County Auditors And Comptrollers

Link to law: https://www.leg.state.nv.us/NRS/NRS-251.html
Published: 2015

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[Rev. 11/21/2013 10:25:55

AM--2013]



CHAPTER 251 - COUNTY AUDITORS AND

COMPTROLLERS

COUNTY AUDITORS

NRS 251.010           Certain

county recorders ex officio county auditors; exception; office; hours to remain

open.

NRS 251.020           Facsimile

signature.

NRS 251.030           Duties.

NRS 251.040           Finances

of school district: Reports to clerk of school board and Superintendent of

Public Instruction.

NRS 251.050           Extension

of taxes on assessment roll.

COUNTY COMPTROLLERS

NRS 251.170           Appointment;

compensation; duties; office; hours to remain open.

_________

COUNTY AUDITORS

      NRS 251.010  Certain county recorders ex officio county auditors; exception;

office; hours to remain open.

      1.  The county recorder is ex officio

county auditor in counties in which a county comptroller has not been

appointed, unless such an arrangement is altered pursuant to the mechanism set

forth in NRS 244.1507.

      2.  County auditors shall keep an office at

the county seat of their county, which must be kept open in accordance with the

provisions of NRS 245.040.

      [Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL §

2765; NCL § 4765] + [Part 1:178:1907; A 1929, 255; 1955, 6, 471]—(NRS A 1969,

1110, 1545; 1979, 522; 1985, 702; 2009, 593)

      NRS 251.020  Facsimile signature.

      1.  Each county auditor is authorized to

use a facsimile signature produced through a mechanical device in place of his

or her handwritten signature whenever the necessity may arise and upon approval

of the board of county commissioners, subject to the following conditions:

      (a) That the mechanical device shall be of such

nature that the facsimile signature may be removed from the mechanical device

and kept in a separate secure place.

      (b) That the use of the facsimile signature shall

be made only under the direction and supervision of the officer whose signature

it represents.

      (c) That all of the mechanical device shall at

all times be kept in a vault, securely locked, when not in use, to prevent any

misuse of the same.

      2.  No facsimile signature produced through

a mechanical device authorized by the provisions of this section shall be

combined with the signature of another officer.

      [Part 1:51:1953] + [2:51:1953]

      NRS 251.030  Duties.  The county

auditor shall:

      1.  Number and keep a record of all demands

allowed, showing the number, date, date of approval, amount, and name of the

original holder, on what account allowed, and out of what fund payable.

      2.  Constantly be acquainted with the exact

condition of the treasury, and every lawful demand upon it.

      3.  Report to the board of county

commissioners, at each regular meeting thereof, the condition of each fund in

the treasury.

      4.  Keep a complete set of books for the

county, which shall be open to the inspection of the public, free of charge,

during business hours, in which shall be set forth in a plain and businesslike

manner every money transaction of the county, so that the county auditor can,

at any time, when requested, tell the state of each fund, where the money came

from, to what fund it belonged, and how and for what purpose it was expended,

and also the collection made, and the money paid into the treasury by every

officer.

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

      NRS 251.040  Finances of school district: Reports to clerk of school board

and Superintendent of Public Instruction.

      1.  In addition to the requirements of NRS 251.030, the county auditor shall notify the clerk

of the board of trustees of the county school district and send at the same

time a duplicate of the report to the Superintendent of Public Instruction, at

the beginning of each month, showing the amount of funds left to the credit of

the district at the beginning of the previous month, new funds credited during

the previous month and the source thereof, the total of disbursements allowed

by warrants during the previous month, and the balance to the credit of the

district at the beginning of the month in which the report is rendered.

      2.  The report must be in such form as the

Superintendent of Public Instruction may prescribe.

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

1960, 30; 1971, 515; 1979, 1640)

      NRS 251.050  Extension of taxes on assessment roll.  The

county auditors of the several counties shall extend the taxes on the assessment

roll without any additional fees or compensation.

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

COUNTY COMPTROLLERS

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

      1.  In each county having a population of

100,000 or more:

      (a) Where there is a county administrator or

county manager, the county administrator or county manager, with the

confirmation of the board of county commissioners, shall appoint a county

comptroller.

      (b) Where there is no county administrator or

county manager, the board of county commissioners shall appoint a county

comptroller.

Ê The county

comptroller shall perform all of the duties required of county auditors under

this chapter or any other applicable law of this state, including county ordinances.

      2.  In any county having a population of

less than 100,000:

      (a) Where there is a county administrator or

county manager, the county administrator or county manager, with the

confirmation of the board of county commissioners, may appoint a county

comptroller.

      (b) Where there is no county administrator or

county manager, the board of county commissioners may appoint a county

comptroller.

Ê The county

comptroller shall perform all of the duties required of county auditors under

this chapter or any other applicable law of this state, including county

ordinances.

      3.  The board may fix the compensation of

the county comptroller. In counties where there is a county administrator or

county manager, the administrator or manager may specify the procedures which

the county comptroller shall follow in performing the duties of his or her

office. In counties where there is no county administrator or county manager,

the board of county commissioners may specify the procedures which the county

comptroller shall follow in performing the duties of his or her office.

      4.  The county comptroller is the chief

fiscal officer of his or her county under the direction of the county

administrator or county manager, where there is one, subject to approval of the

board of county commissioners. Where there is no county administrator or county

manager, the county comptroller is under the direction of the board of county

commissioners.

      5.  The county comptroller, as directed by

the board of county commissioners, shall audit all books and records of any

fund or department of the county and report the findings to the board.

      6.  The county comptroller shall keep an

office at the county seat of his or her county, which must be kept open in

accordance with the provisions of NRS

245.040.

      (Added to NRS by 1969, 1109; A 1969, 1545; 1975,

1368; 1979, 522)