[Rev. 2/10/2015 5:05:16
PM--2014R2]
TITLE 31 - PUBLIC FINANCIAL ADMINISTRATION
CHAPTER 353 - STATE FINANCIAL
ADMINISTRATION
GENERAL PROVISIONS
NRS 353.005 Inapplicability
of chapter to certain boards.
NRS 353.007 Contracts
with State: Requirements.
STATE BOARD OF EXAMINERS
NRS 353.010 Members.
NRS 353.015 Quorum.
NRS 353.025 Records.
NRS 353.030 Chair.
NRS 353.035 Attendance
of witnesses: Subpoenas; fees.
NRS 353.040 Policies
and procedures.
NRS 353.045 Powers
of members: Oaths; depositions.
NRS 353.055 Examination
of books and papers of State Controller and State Treasurer.
COUNT OF MONEY AND SECURITIES IN STATE TREASURY
NRS 353.060 Count
of money in State Treasury by Legislative Auditor.
NRS 353.065 Count
of securities and money in custody of State Treasurer.
NRS 353.070 Actual
money only to be counted.
NRS 353.075 Report
to be filed following count.
NRS 353.080 Failure
of Legislative Auditor to perform duties: Penalties.
CLAIMS
NRS 353.085 Procedure
for payment of contract claims when no legislative appropriation has been made.
NRS 353.090 Procedure
for payment of claims pursuant to legislative appropriation or authorization;
regulations; availability of money allocated to State by federal program.
NRS 353.094 Counties’
Trial Assistance Account: Claims by counties.
NRS 353.097 Stale
Claims Account; approval and payment of stale claims; payment of certain late
claims for medical expenses.
REFUNDS
NRS 353.110 Overpayment
of taxes, license fees and other charges.
NRS 353.115 Limitation
of time for claim.
NRS 353.120 Payment
ordered or approved by State Board of Examiners.
WARRANTS
NRS 353.130 Controller’s
warrant void if not presented for payment within 180 days after issuance;
cancellation; notification of State Treasurer.
NRS 353.135 Notice
of limited time for presentment to be printed on face of warrant.
NRS 353.140 Account
for Lost and Stale Warrants; procedure for issuance of new warrants.
PAYMENTS OF MONEY FOR SERVICES PROVIDED BY STATE AGENCIES
NRS 353.146 “State
agency” defined.
NRS 353.1465 Acceptance
of credit cards, debit cards and electronic transfers of money: Prerequisites;
fees for use; regulations.
NRS 353.1466 Acceptance
of credit cards, debit cards and electronic transfers of money: Entry of state
agency into contract; entry of Director of Department of Administration into
contracts for participating state agencies; reports by state agency that fails
to enter or participate in contract.
NRS 353.1467 Payments
of $10,000 or more by electronic transfer of money.
NRS 353.147 Placement
of automated tellers at locations where state agency receives payments.
NRS 353.1475 Additional
fee for providing service to customer in expeditious or convenient manner;
Account for Expedited Services.
NRS 353.148 Procedure
for reimbursement of costs for providing services in expeditious or convenient
manner.
STATE BUDGET ACT
NRS 353.150 Short
title.
NRS 353.155 “Chief”
defined.
NRS 353.160 Administration.
NRS 353.175 Qualifications
of Chief of Budget Division.
NRS 353.185 General
powers and duties of Chief of Budget Division. [Effective through June 30,
2017.]
NRS 353.185 General
powers and duties of Chief of Budget Division. [Effective July 1, 2017.]
NRS 353.190 Chief
of Budget Division is ex officio Clerk of State Board of Examiners; duties.
NRS 353.195 Examination
of public accounts.
NRS 353.200 Investigation
of organization, costs of operation and duplication of work of state executive departments
and agencies.
NRS 353.203 Committee
on Local Government Finance to adopt regulations establishing procedures for
transferring functions of state agencies and local governments.
NRS 353.205 Parts
of proposed state budget; confidentiality; posting on websites.
NRS 353.207 Submission
of certain information concerning incentives for economic development;
information open for public inspection. [Effective through June 30, 2036.]
NRS 353.207 Submission
of certain information concerning incentives for economic development;
information open for public inspection. [Effective July 1, 2036.]
NRS 353.210 Submission
of certain information concerning positions, service contracts, expenditure
requirements and anticipated income; provision of information to Fiscal
Analysis Division of Legislative Counsel Bureau; proposed budgets for certain
agencies.
NRS 353.211 Provision
of budgetary information to Fiscal Analysis Division of Legislative Counsel
Bureau; information open for public inspection; public hearings on agency’s
requested budget.
NRS 353.213 Limitation
upon total proposed expenditures.
NRS 353.215 Work
programs for fiscal year: Electronic storage; contents; review and approval;
expenditures made on basis of allotments.
NRS 353.220 Procedure
for revision of work programs and allotments.
NRS 353.224 Approval
of Legislature or Interim Finance Committee required for certain changes of
positions.
NRS 353.225 Reserves.
NRS 353.226 Economic
Forum: Appointment and removal of members; vacancies.
NRS 353.227 Economic
Forum: Organization; staffing and other services; compensation.
NRS 353.228 Economic
Forum: Powers and duties; availability of projections, estimates and other
information.
NRS 353.229 Economic
Forum: Technical Advisory Committee on Future State Revenues.
NRS 353.230 Review
of estimates; preparation and submission of proposed budget; submission by
Governor of separate document and recommendations; appearance of Governor
before legislative committees.
NRS 353.235 Appropriation
and authorization by Legislature.
NRS 353.240 Governor
to submit fiscal details to successor.
NRS 353.245 Submission
and resubmission of budgets of state executive departments and agencies
requesting federal money.
NRS 353.246 Budgets
of Public Employees’ Retirement System, Legislative and Judicial Departments
and Tahoe Regional Planning Agency.
ACCOUNTINGS; DEFICIENCY, CONTINGENT AND EMERGENCY
EXPENDITURES; REVERSIONS
NRS 353.249 State
money to be deposited in State Treasury and credited to State General Fund;
exception.
NRS 353.250 Designation
of financial institutions for deposit of state money; requirements for deposit
of state money; criminal penalty.
NRS 353.251 State
Agency Fund for Bonds.
NRS 353.252 Petty
cash accounts: State Board of Examiners may authorize Clerk to authorize
establishment by state agency; duties of Clerk.
NRS 353.253 Deposits
to work program accounts or other budget accounts; reversions; exceptions.
NRS 353.254 Intergovernmental
Fund.
NRS 353.255 Appropriations
to be applied specifically; penalty.
NRS 353.257 Transfer
of balance of appropriated money to State General Fund by State Controller;
consent of state agency and State Board of Examiners.
NRS 353.260 Spending
in excess of amount appropriated prohibited; claim void; penalties.
NRS 353.262 Payment
from Reserve for Statutory Contingency Account of salary of person replacing
state officer or employee.
NRS 353.263 Emergency
Account.
NRS 353.264 Reserve
for Statutory Contingency Account.
NRS 353.2655 Nevada
Protection Account.
CONTINGENCY ACCOUNT
NRS 353.266 Creation;
source; use.
NRS 353.268 Recommendation
by State Board of Examiners for allocation from Contingency Account.
NRS 353.269 Action
by Interim Finance Committee; transfer by State Controller.
DISASTER RELIEF ACCOUNT
NRS 353.2705 Definitions.
NRS 353.2707 “Account”
defined.
NRS 353.271 “Disaster”
defined.
NRS 353.2712 “Division”
defined.
NRS 353.2715 “Eligible
project” defined.
NRS 353.2725 “Grant
match” defined.
NRS 353.2731 “Local
government” defined.
NRS 353.2735 Creation;
administration; deposits; grants and loans.
NRS 353.274 Authorized
grants to state agencies.
NRS 353.2745 Authorized
grants to local governments.
NRS 353.2751 Authorized
loans to local governments.
NRS 353.2753 Requests
for grants and loans: Assessment of damages by Division; report of damages;
determination of whether event constitutes disaster; regulations.
NRS 353.2754 Requests
for grants and loans: Determination that event constitutes disaster required as
condition for local governments.
NRS 353.2755 Requests
for grants and loans: Conditions; contents; procedure for review of requests;
recommendation of State Board of Examiners.
NRS 353.276 Requests
for grants and loans: Action by Interim Finance Committee; limitation.
NRS 353.2765 Repayment
of loans by local governments: Schedule; use of money received from Federal
Government.
NRS 353.2771 Provision
of resources of agencies and local governments required for grant or loan.
INVESTMENT OF STATE MONEY PLACED IN ESCROW
NRS 353.280 Authorized
investments; interest; investment in reverse-repurchase agreement prohibited.
DUTIES OF STATE BOARD OF FINANCE CONCERNING CASH FLOW,
DEPOSITS AND INVESTMENTS
NRS 353.285 Cash
flow of money belonging to State; allocation between deposits and investments;
duties of State Board of Finance.
ACCOUNT TO STABILIZE THE
OPERATION OF THE STATE GOVERNMENT
NRS 353.288 Creation;
annual deposit of state revenue required; transfer of percentage of total
anticipated revenue required beginning July 1, 2015; transfer of percentage of
balance to Disaster Relief Account; use of money in Account.
STATE ACCOUNTING PROCEDURES LAW
NRS 353.291 Short
title.
NRS 353.293 Purpose
of law; reservation of power to create funds and accounts.
NRS 353.295 Definitions.
NRS 353.2961 “Account
group” defined.
NRS 353.2965 “Accounting
system” defined.
NRS 353.2975 “Agency
fund” defined.
NRS 353.3025 “Encumbrance”
defined.
NRS 353.3027 “Expenditure”
defined.
NRS 353.305 “Fund”
defined.
NRS 353.307 “Fund
balance” defined.
NRS 353.3076 “Generally
accepted accounting principles” defined.
NRS 353.3085 “Lapse”
defined.
NRS 353.3087 “Liability”
defined.
NRS 353.311 “Revenue”
defined.
NRS 353.3115 “Reversion”
defined.
NRS 353.3135 “Trust
fund” defined.
NRS 353.319 Administration
of law; regulations.
NRS 353.3195 Regulations
regarding use of electronic symbols to substitute or supplement signature of
authorized officer.
NRS 353.321 Categories
of funds: Reporting; accounting; assignment by State Controller.
NRS 353.323 State
General Fund created; use of categories of funds and account groups.
NRS 353.3235 State
agencies to record revenue receivable from certain billings in state central
accounting system.
NRS 353.3241 Modified
accrual or accrual basis of accounting to be used.
NRS 353.3245 Generally
accepted principles of accounting to be followed; State Controller to be
provided with information for accounting.
AUDIT REPORTS OF STATE AGENCIES
NRS 353.325 Distribution
and dissemination of audit report of state agency; prohibited provision in
contract with auditor.
STATEWIDE COST ALLOCATION PLAN
NRS 353.331 Annual
preparation.
ANNUAL REPORT ON STATUS OF STATE FINANCES
NRS 353.333 Compilation;
contents; availability.
RECEIPT OF GIFT OR GRANT
NRS 353.335 Procedure
for acceptance of gift or grant of property or services.
NRS 353.337 Grant
from Federal Government: Compliance with requirement for public hearing.
NRS 353.339 Grant
for program requiring approval of Interim Finance Committee: Commencement of
program before obtaining approval.
ADVANCES FROM STATE GENERAL FUND
NRS 353.3463 Temporary
advance from State General Fund for authorized expenses of Division of State
Parks of State Department of Conservation and Natural Resources.
NRS 353.3465 Temporary
advance from State General Fund for authorized expenses of Department of
Tourism and Cultural Affairs.
NRS 353.347 Temporary
advance from State General Fund for authorized expenses of Department of
Employment, Training and Rehabilitation.
NRS 353.349 Temporary
advance from State General Fund for authorized expenses of Division of Public
and Behavioral Health of Department of Health and Human Services.
NRS 353.351 Temporary
advance from State General Fund for authorized expenses of Aging and Disability
Services Division of Department of Health and Human Services.
NRS 353.353 Temporary
advance from State General Fund for authorized expenses of Aging and Disability
Services Division. [Repealed.]
NRS 353.357 Temporary
advance from State General Fund for authorized expenses of Western Interstate
Commission for Higher Education.
NRS 353.359 Advance
from State General Fund for budget account supported by administrative
assessments; notification of Fiscal Analysis Division of Legislative Counsel
Bureau of approved advances.
INSTALLMENT-PURCHASE AND LEASE-PURCHASE AGREEMENTS
NRS 353.500 Definitions.
NRS 353.510 “Agreement”
defined.
NRS 353.520 “Board”
defined.
NRS 353.530 “Chief”
defined.
NRS 353.540 “State
agency” defined.
NRS 353.545 Legislative
findings and declaration.
NRS 353.550 Requirements
for agreement by state agency to acquire real property or interest in or
improvement to real property with terms that extend beyond biennium in which
executed.
NRS 353.555 Approval
of Legislature or Interim Finance Committee required for certain changes in
scope of agreement.
NRS 353.560 Legislature
not obligated to appropriate money for payments due pursuant to agreement;
prohibition on such representations.
NRS 353.570 State
Treasurer authorized to take appropriate actions to facilitate agreements.
NRS 353.580 Exemption
of agreement from requirement of competitive bidding or other restrictions on
procedure for awarding contracts.
NRS 353.590 Exemption
of agreement involving construction, alteration, repair or remodeling of
improvement from laws requiring competitive bidding and certain provisions
relating to public works; exceptions.
NRS 353.600 Lease
of property subject to agreement involving improvement to state property:
Conditions for entry; review and approval.
NRS 353.610 State
agency to file copy of agreement and schedule of payments with Chief and State
Treasurer upon execution of agreement.
NRS 353.620 Property
subject to agreement exempt from ad valorem property taxation in certain
circumstances.
NRS 353.630 Property
subject to agreement deemed property of State or state agency for purposes of
statutory limits on damages that may be awarded against State in certain
circumstances.
COLLECTION OF DEBTS OWED TO GOVERNMENTAL ENTITIES
NRS 353.650 State
Controller: Entry into cooperative agreements to act as collection agent for
any governmental entity.
NRS 353.660 State
Controller: Entry into reciprocal agreement with Federal Government for
collection and offset of indebtedness.
_________
NOTE: Section 5 of chapter 305, Statutes of
Nevada 2011, at p. 1679, has been codified as NRS 232.356.
_________
GENERAL PROVISIONS
NRS 353.005 Inapplicability of chapter to certain boards. Except as otherwise provided in NRS 353.007, the provisions of this chapter do not
apply to boards created by the provisions of NRS
590.485 and chapters 623 to 625A, inclusive, 628,
630 to 644,
inclusive, 648, 654
and 656 of NRS and the officers and employees
of those boards.
(Added to NRS by 2001, 1456; A 2003, 908, 2076; 2005, 1138; 2013, 1029)
NRS 353.007 Contracts with State: Requirements.
1. A person shall not enter into a
contract with the State of Nevada unless the person is a holder of a state
business license issued pursuant to chapter 76
of NRS.
2. The provisions of this section apply to
all offices, departments, divisions, boards, commissions, institutions,
agencies or any other units of:
(a) The Legislative, Executive and Judicial
Departments of the State Government;
(b) The Nevada System of Higher Education; and
(c) The Public Employees’ Retirement System.
(Added to NRS by 2013, 1029)
STATE BOARD OF EXAMINERS
NRS 353.010 Members. The State
Board of Examiners shall consist of the Governor, 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 State Board of Examiners constitutes a quorum and may, as such,
discharge any of the duties 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 its proceedings to be kept, and any
member may cause his or her dissent to the action of the 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 Chair. The Governor
shall act as Chair of the State Board of Examiners. In the absence of the
Governor, the Secretary of State shall act as Chair.
[Part 8:32:1865; B § 2863; BH § 1897; C § 2023; RL §
4460; NCL § 6923]
NRS 353.035 Attendance of witnesses: Subpoenas; fees.
1. The Chair shall have power to issue
subpoenas and compel the attendance of witnesses before the Board in the same
manner that any court in this state can compel the attendance of witnesses
before it.
2. Whenever in the opinion of the Board
the testimony of any witness against a demand pending before the Board is
material, the Chair shall cause the attendance of the witness before the Board
to testify concerning the demand.
3. The Board is authorized to make such
witness a reasonable allowance for such attendance not exceeding the fees of
witnesses in civil cases, which shall be paid from the contingent fund allowed
the State Board of Examiners, but in no instance shall an allowance be made in
favor of a witness who testifies in behalf of a claimant.
[Part 8:32:1865; B § 2863; BH § 1897; C § 2023; RL §
4460; NCL § 6923]
NRS 353.040 Policies and procedures. The
State Board of Examiners shall have authority to establish policies and
procedures for its government not inconsistent with law.
[Part 9:32:1865; B § 2864; BH § 1898; C § 2024; RL §
4461; NCL § 6924]—(NRS A 2013, 62)
NRS 353.045 Powers of members: Oaths; depositions. Each
member of the State Board of Examiners is authorized:
1. To administer an oath or affirmation to
any person concerning any matter before the Board or intended to be brought
before it.
2. To take the deposition of any witness
to be used before 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 Examination of books and papers of State Controller and State
Treasurer.
1. For the purpose of discharging the
duties imposed on the State Board of Examiners by law, the State Board of
Examiners is authorized to demand information, and the State Controller and the
State Treasurer are required to furnish to the Board without delay such
information as the Board may demand, touching the books, papers, vouchers or
matters pertaining to or cognizable in their respective offices.
2. The State Controller and the State
Treasurer shall permit the State Board of Examiners to examine the books and
papers of their respective offices whenever the Board may wish to make an
examination, without delaying 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 Count of money in State Treasury by Legislative Auditor.
1. At least once every fiscal year and as
often as he or she may deem proper, the Legislative Auditor shall count the
money in the State Treasury. The Legislative Auditor shall not give the State
Treasurer any previous notice of the hour or day of the counting.
2. The State Treasurer shall permit the
money in the State Treasury to be counted whenever the Legislative Auditor may
wish to make the 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 Count of securities and money in custody of State Treasurer. The Legislative Auditor shall count all moneys
and securities in the State Treasury belonging to the State, or to any
department thereof, and all other 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 Actual money only to be counted. It
is unlawful for the Legislative Auditor to count as money in the State Treasury
anything but actual checks pending deposit and currency in the custody of the
State Treasurer, or deposits in depository banks, credit unions or in insured
savings and 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 Report to be filed following count.
1. When the count of state money, funds
and securities is completed, the Legislative Auditor shall make a report and
file it in the Office of the Secretary of State. When filed with the Secretary
of State, the report is a public record.
2. The report must show separately:
(a) The actual amount of money in the State
Treasury in the custody of the State Treasurer.
(b) The amounts on deposit, listing each
depository bank, credit union or savings and loan association and the amounts
on deposit.
(c) Lists of all state-owned securities in the
State Treasury which are in the custody of the State Treasurer or in depository
banks, credit unions or insured savings and loan associations.
(d) A statement of securities deposited with the
State Treasurer for safekeeping showing the total value of the securities, the
department or commission for whom the State Treasurer holds the securities, and
the 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 Failure of Legislative Auditor to perform duties: Penalties. If the Legislative Auditor willfully shall
fail to perform the duties imposed under the provisions of NRS 353.065, 353.070 and 353.075, or willfully shall neglect or refuse to
perform any duty enjoined thereunder, the Legislative Auditor shall be deemed
guilty 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 Procedure for 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 not under NRS 282.290 against the
State presented to the Board by petition, for which no appropriation has been
made and which require action by the Legislature.
(b) Take all evidence in regard to the same which
may be offered by the claimant or deemed proper by the Board.
2. The evidence shall be reduced to
writing, and the petition, the written evidence and the opinion of the Board in
reference to the merits of the same shall be transmitted to the Legislature on
the first day of its 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 Procedure for 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 or for the payment of the salaries of public officers, every
claim for payment from the State Treasury pursuant to an appropriation or
authorization by the Legislature must be presented to the State Board of
Examiners for a determination of its correctness. The State Board of Examiners
shall adopt regulations providing for the use of sampling procedures and
postaudit techniques for making such a determination.
2. Any money which:
(a) Is allocated to this state pursuant to a
federal program 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 an automated federal payment management system,
Ê shall be
deemed to be available for a claim for payment from the State Treasury.
3. The State Controller shall not allow or
draw his or her warrant for:
(a) Any claim of the class described in this
section which has not been approved by the State Board of Examiners; or
(b) A greater amount than allowed by the Board,
Ê except when
the claim has not been acted upon by the Board within 30 days after its
presentation 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 Counties’ Trial Assistance Account: Claims by counties. Claims may be made against the Counties’ Trial
Assistance Account in the State General Fund by the board of county
commissioners of any county as other claims against the State are made for jury
fees, witness fees and necessary subsistence expenses attendant to any criminal
trial for a capital offense where:
1. It is not established that the crime
was actually committed in the county where the indictment was found or the
information filed;
2. The victim or victims of the crime were
not residents of the county where the indictment was found or the information
filed; and
3. The trial is conducted in a county
other than the county in which the indictment was found or the information
filed.
(Added to NRS by 1969, 276; A 1977, 228; 1987, 417)
NRS 353.097 Stale Claims Account; approval and payment of stale claims;
payment of certain late claims for medical expenses.
1. As used in this section, “stale claim”
means any claim which is presented by a state agency to the State Board of
Examiners:
(a) If the claim was eligible to be paid from
money that was appropriated, after the date on which it is provided by law that
money appropriated to that state agency for the previous fiscal year reverts to
the fund from which appropriated; or
(b) If the claim was eligible to be paid from
money that was authorized, after the last day of the fiscal year in which that
state agency was authorized to expend the money.
2. There is hereby created a Stale Claims
Account in the State General Fund. Money for the Account must be provided by
direct legislative appropriation.
3. Upon the approval of a stale claim
pursuant to subsection 4, the claim must be paid from the Stale Claims Account.
Payments of such stale claims for a state agency must not exceed:
(a) If the claim was eligible to be paid from
money that was appropriated, the amount of money reverted to the fund from
which appropriated by the state agency for the fiscal year in which the
obligations represented by the stale claims were incurred; or
(b) If the claim was eligible to be paid from
money that was authorized, the balance on the last day of the fiscal year of
money that the state agency was authorized to expend during the fiscal year.
4. Except as otherwise provided in this
section, a stale claim must be approved for payment from the Stale Claims
Account by the State Board of Examiners. The State Board of Examiners may
authorize its Clerk or a person designated by the Clerk, under such
circumstances as it deems appropriate, to approve stale claims on behalf of the
Board. A state agency that is aggrieved by a determination of the Clerk or the
person designated by the Clerk to deny all or any part of a stale claim may
appeal that determination to the State Board of Examiners.
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 from a permanent fund in the State Treasury other than the State
General Fund.
6. A state agency may pay from the
appropriate budget account in the current fiscal year a stale claim of the
state agency which is:
(a) Less than $100;
(b) For medical expenses pursuant to a claim from
a third-party administrator; or
(c) For payroll expenses.
(Added to NRS by 1969, 1108; A 1983, 180; 2001, 1077; 2011, 1614;
2013, 3675)
REFUNDS
NRS 353.110 Overpayment of taxes, license fees and other charges.
1. Whenever an amount has been paid into a
county treasury for taxes which exceeds the amount required by law to be paid
for the applicable tax year, and all or part of the amount so paid has been
deposited in the State Treasury, a claim for refund of that portion of the
overpayment which has been deposited in the State Treasury may be made only to
the State Board of Examiners.
2. Whenever an overpayment of a license
fee, tax or other charge has been made to any state agency or officer, except
under the circumstances specified in subsection 1, the agency or officer may,
subject to the provisions of any other applicable law, refund the amount of the
overpayment after obtaining the approval of the State Board of Examiners,
except that the State Board of Examiners may authorize its Clerk, under such
circumstances as it deems appropriate, to approve such a refund on behalf of
the Board. A state agency or officer who is aggrieved by a determination of the
Clerk to deny all or any part of such a refund may appeal that determination to
the 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 Limitation of time for claim. A
claim for refund of money deposited in the State Treasury or paid to a state
agency or officer shall be made 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 refunds by a particular state agency or officer prescribes a
different period.
[5:89:1923; NCL § 6641]—(NRS A 1969, 1120)
NRS 353.120 Payment ordered or approved by State Board of Examiners.
1. If the State Board of Examiners is
satisfied of the correctness and justice of a claim for refund of money paid
into a county treasury and deposited in the State Treasury, it shall order the
State Controller to draw his or her warrant for the amount of the overpayment
so deposited in favor of the person entitled to the refund.
2. Every refund ordered or approved by the
State Board of Examiners must be paid:
(a) From the fund or account into which the money
refunded was originally paid, if there is unencumbered money in that fund or
account.
(b) Otherwise, from the Reserve for Statutory
Contingency 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 Controller’s warrant void if not presented for payment within
180 days after issuance; cancellation; notification of State Treasurer. All State Controller’s warrants issued in
payment of claims against the State become void if not presented for payment to
the State Treasurer within 180 days after the date of issuance. All such
warrants remaining unpaid after the expiration of the 180 days must be
cancelled by the State Controller, and the State Treasurer must be notified
immediately of the cancellation. The State Treasurer shall not pay a warrant
presented for payment more than 180 days after 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 Notice of limited time for presentment to be printed on face of
warrant. Every warrant issued by
the State Controller must have the following words printed upon the face
thereof: “Void if not presented for payment within 180 days after the date of
issuance.”
[2:130:1929; NCL § 7373]—(NRS A 1985, 1923)
NRS 353.140 Account for Lost and Stale Warrants; procedure for issuance of
new warrants.
1. The State Controller shall establish an
account for lost and stale warrants in each fund and credit to it the amount of
each warrant cancelled pursuant to NRS 353.130.
2. If a State Controller’s warrant has
been lost or destroyed, the person in whose favor the warrant was drawn may,
within 6 years after the date of the original warrant, request another warrant
in lieu of the original warrant by:
(a) Filing with the State Controller an
affidavit:
(1) Providing sufficient information for
the State Controller to identify the original warrant;
(2) Setting forth the reasons for the
failure to present the warrant for payment; and
(3) Affirming that the warrant is not, to
the knowledge of the affiant, held by any other person or persons; and
(b) If the person files the affidavit more than
180 days after the date of the original warrant, renewing his or her claim
against the State.
Ê If the State
Controller is satisfied that the original warrant is lost or destroyed, and the
claim has not been paid by the State, the State Controller may issue another
warrant in lieu of the original warrant.
3. If the State Controller issues another
warrant in lieu of an original warrant cancelled pursuant to NRS 353.130, the State Controller shall, except as
otherwise provided by specific statute, charge the amount thereof to the
account for lost and stale warrants in the fund upon which the original warrant
was drawn.
4. In June of each year, as to each
warrant whose original date is at least 6 years old and whose amount credited
to the account for lost and stale warrants has not been charged out as provided
in subsection 3, the State Controller shall, except as otherwise provided by
specific statute, recognize as revenue in the fund upon which the original
warrant was drawn an amount equivalent to the original warrant and shall charge
the account for 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 “State agency” defined. As
used in NRS 353.146 to 353.148,
inclusive, “state agency” means an agency, bureau, board, commission,
department, division or any other unit of the Executive Department of the State
Government.
(Added to NRS by 1997, 1321; A 2007, 3313; 2011, 2556)
NRS 353.1465 Acceptance of credit cards, debit cards and electronic transfers
of money: Prerequisites; fees for use; regulations.
1. Upon approval of the State Board of
Finance, a state agency may enter into contracts with issuers of credit cards
or debit cards or operators of systems that provide for the electronic transfer
of money to provide for the acceptance of credit cards, debit cards or
electronic transfers of money by the agency:
(a) For the payment of money owed to the agency
for taxes, interest, penalties or any other obligation; or
(b) In payment for goods or services.
2. Before a state agency may enter into a
contract pursuant to subsection 1, the agency must submit the proposed contract
to the State Treasurer for his or her review and transmittal to the State Board
of Finance. The agency shall coordinate the administration of the contract with
the State Treasurer to ensure that the State Treasurer is able to track and
reconcile payment information pursuant to the contract.
3. Except as otherwise provided in
subsection 4, if the issuer or operator charges the state agency a fee for each
use of a credit card or debit card or for each electronic transfer of money,
the state agency may require the cardholder or the person requesting the
electronic transfer of money to pay a convenience fee when appropriate and
authorized. The total convenience fees charged by the state agency in a fiscal
year must not exceed the total amount of fees charged to the state agency by
the issuer or operator in that fiscal year.
4. A state agency that is required to pay
a fee charged by the issuer or operator for the use of a credit card or debit
card or for an electronic transfer of money may, pursuant to NRS 353.148, file a claim with the Director of the
Department of Administration for reimbursement of the fees paid to the issuer
or operator during the immediately preceding quarter.
5. The Director of the Department of
Administration shall adopt regulations providing for the submission of payments
to state agencies pursuant to contracts authorized by this section. The
regulations must not 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
named on the face of a credit card or debit card to whom or for whose benefit
the credit card or debit card is issued by an issuer.
(b) “Convenience fee” means a fee paid by a cardholder
or person requesting the electronic transfer of money to a state agency for the
convenience of using the credit card or debit card or the electronic transfer
of money to make such payment.
(c) “Credit card” means any instrument or device,
whether known as a credit card or credit plate or by any other name, issued
with or without a fee by an issuer for the use of the cardholder in obtaining
money, property, goods, services or anything else of value on credit.
(d) “Debit card” means any instrument or device,
whether known as a debit card or by any other name, issued with or without a
fee by an issuer for the use of the cardholder in depositing, obtaining or
transferring funds.
(e) “Electronic transfer of money” has the
meaning ascribed to it in NRS 463.01473.
(f) “Issuer” means a business organization,
financial institution or authorized agent of a business organization or
financial institution that issues a credit card or debit card.
(Added to NRS by 1997, 1321; A 2001, 1321; 2003, 20th
Special Session, 21; 2009, 1572;
2011, 2556)
NRS 353.1466 Acceptance of credit cards, debit cards and electronic transfers
of money: Entry of state agency into contract; entry of Director of Department
of Administration into contracts for participating state agencies; reports by
state agency that fails to enter or participate in contract.
1. Except as otherwise provided in
subsection 2, a state agency shall seek and obtain the approval of the State
Board of Finance to enter into a contract for the acceptance of credit cards,
debit cards or electronic transfers of money pursuant to NRS 353.1465 unless it is impracticable for the
agency to enter into such a contract.
2. The Director of the Department of
Administration may enter into one or more contracts with issuers of credit
cards or debit cards or operators of systems that provide for the electronic
transfer of money to provide for the acceptance of credit cards, debit cards or
electronic transfers of money by any state agency that chooses to participate
in the contract. The Director must obtain approval of the State Board of
Finance in the manner required pursuant to NRS
353.1465 for such a contract, and the contract is subject to the
requirements of that section. If a state agency participates in such a
contract, it is not required to seek and obtain approval to enter into a
contract pursuant to subsection 1.
3. A state agency that has not entered
into a contract pursuant to NRS 353.1465 or is not
participating in a contract pursuant to subsection 2 shall report to the
Legislative Commission and the Interim Finance Committee on or before July 1 of
every even-numbered year concerning the reasons that the agency has failed to
enter into or participate in such a contract, including any supporting
financial information, and the efforts the agency is taking to allow it to
enter into or participate in such a contract in the future.
(Added to NRS by 2011, 2555)
NRS 353.1467 Payments of $10,000 or more by electronic transfer of money.
1. Except as otherwise provided in
subsection 2, all payments of money owed to a state agency for taxes, interest,
penalties or any other obligations that, in the aggregate, amount to $10,000 or
more must be made by any method of electronic transfer of money allowed by the
state agency.
2. The provisions of subsection 1:
(a) Apply to a person who has entered into an
agreement with one or more employers who are required to pay contributions
pursuant to NRS 612.535, if:
(1) Pursuant to such agreement, the person
is required to submit the contributions to the Employment Security Division of
the Department of Employment, Training and Rehabilitation on behalf of the
employers; and
(2) The amount of such contributions from
employers, in the aggregate, is $10,000 or more.
(b) Do not apply to:
(1) The payment of money owed to the
Secretary of State, unless the Secretary of State requires the payment of money
owed to the Secretary of State’s office for taxes, interest, penalties or any
other obligations that, in the aggregate, amount to $10,000 or more be made by
any method of electronic transfer of money.
(2) The payment of money owed to a state
agency by a governmental entity.
3. If the payment of money owed to a state
agency is required pursuant to this section to be made electronically, the
electronic payment must be credited to the State of Nevada on or before the
date that such payment is due. An employer who is required to pay a
contribution pursuant to NRS 612.535
must initiate the payment of the contribution on or before the date that such
payment is due.
4. As used in this section:
(a) “Electronic transfer of money” means any
transfer of money, other than a transaction initiated by a check or other
similar instrument, that is initiated through an automated clearinghouse
transaction, an electronic check transaction or a wire transfer for the purpose
of ordering, instructing or authorizing a financial institution to debit or
credit an account.
(b) “Employer” has the meaning ascribed to it in NRS 612.055.
(c) “Governmental entity” means:
(1) The government of this State;
(2) An agency of the government of this
State;
(3) A political subdivision of this State;
and
(4) An agency of a political subdivision
of this State.
(Added to NRS by 2007, 3312)
NRS 353.147 Placement of automated tellers at locations where state agency
receives payments.
1. Upon approval of the State Board of
Finance, a state agency may enter into contracts with financial institutions or
other business organizations for the placement of automated tellers at
locations where the agency receives payment of money.
2. Before a state agency may enter into a
contract pursuant to subsection 1, the agency must submit the proposed contract
to the State Treasurer for his or her review and transmittal to the State Board
of Finance.
3. As used in this section, “automated
teller” means an electronic device that dispenses cash in connection with an
account maintained in a financial institution or with another business.
(Added to NRS by 1997, 1322)
NRS 353.1475 Additional fee for providing service to customer in expeditious
or convenient manner; Account for Expedited Services.
1. Except as otherwise provided in this
subsection and by specific statute, a state agency may charge, in addition to
the fee otherwise imposed for a service provided by the agency, a reasonable
fee for providing the service in an expedited manner or in a manner that is
expeditious or convenient to the customer. A state agency shall not charge a
fee pursuant to this subsection if it is otherwise authorized to charge a fee
for providing special services.
2. The fee authorized pursuant to
subsection 1 must not exceed 5 percent of the fee otherwise imposed.
3. All fees collected by a state agency
pursuant to this section must be deposited with the State Treasurer for credit
to the Account for Expedited Services, which is hereby created in the State
General Fund. Any amount remaining in the Account at the end of a fiscal year
must be carried forward to the next fiscal year.
(Added to NRS by 1997, 1322)
NRS 353.148 Procedure for reimbursement of costs for providing services in
expeditious or convenient manner.
1. A state agency that has, during the
immediately preceding quarter, provided services in an expedited manner or in a
manner that is expeditious or convenient to a customer may file a claim with
the Director of the Department of Administration for reimbursement of the costs
to the agency 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 to the Interim Finance Committee to approve the claim in whole
or in part or to deny the claim. If the Interim Finance Committee approves the
claim in whole or part, it must be paid from the Account for Expedited Services
created by NRS 353.1475.
3. The amount of a claim submitted
pursuant to this section must not exceed the total amount of the fees deposited
by the agency with the State Treasurer pursuant to NRS
353.1475 during the immediately preceding quarter.
(Added to NRS by 1997, 1322)
STATE BUDGET ACT
NRS 353.150 Short title. NRS 353.150 to 353.246,
inclusive, may be cited as the State Budget Act.
[1:299:1949; 1943 NCL § 6995.01]—(NRS A 1979, 106, 609, 1238; 1989, 851; 2009, 431)
NRS 353.155 “Chief” defined. As
used in NRS 353.150 to 353.246,
inclusive, “Chief” means the Chief of the Budget Division of the Department of
Administration.
[2:299:1949; 1943 NCL § 6995.02]—(NRS A 1963, 1063; 1991, 470, 2446; 2013, 571)
NRS 353.160 Administration. The
Budget Division of the Department of Administration shall administer the
provisions of NRS 353.150 to 353.246,
inclusive, except NRS 353.226 to 353.229, inclusive, subject to administrative
supervision by the Director of the Department of Administration.
[3:299:1949; A 1953, 371]—(NRS A 1963, 1063; 1993, 2211)
NRS 353.175 Qualifications of Chief of Budget Division.
1. The Chief shall have 4 years of
responsible experience and education in accounting, public budget
administration, governmental research, or in a related position involving
administrative or financial responsibility, or any equivalent combination of
experience or training.
2. The Chief shall be selected with
special reference to his or her training, experience, capacity and interest in
the activities embraced within NRS 353.150 to 353.246, inclusive. The Chief’s knowledge and
abilities should include the following:
(a) A comprehensive knowledge of the principles
and practices of public budgeting and governmental accounting, and a working
knowledge of statistical methods.
(b) An extensive knowledge of the organization
and operations of state departments, agencies and institutions, and of statutes
and regulations governing state budgeting and accounting.
(c) An extensive knowledge of principles of
public organization and administration.
(d) Administrative ability in the direction of
staff analyses of state budgetary and other operations, and in the maintenance
of effective working relationships with all state officials concerned with
budget administration.
(e) The ability to organize and present clearly
oral and written reports of findings and recommendations.
[5:299:1949; 1943 NCL § 6995.05] + [6:299:1949; 1943
NCL § 6995.06]—(NRS A 1963, 1063)
NRS 353.185 General powers and duties of Chief of Budget Division.
[Effective through June 30, 2017.] The
powers and duties of the Chief are:
1. To appraise the quantity and quality of
services rendered by each agency in the Executive Department of the State
Government, and the needs for such services and for any new services.
2. To develop plans for improvements and
economies in organization and operation of the Executive Department, and to
install such plans as are approved by the respective heads of the various
agencies of the Executive Department, or as are directed to be installed by the
Governor or the Legislature.
3. To cooperate with the State Public
Works Division of the Department of Administration in developing comprehensive,
long-range plans for capital improvements and the means for financing them.
4. To devise and prescribe the forms for
reports on the operations of the agencies in the Executive Department to be
required periodically from the several agencies in the Executive Department,
and to require the several agencies to make such reports.
5. To prepare the executive budget report
for the Governor’s approval and submission to the Legislature.
6. To prepare a proposed budget for the
Executive Department of the State Government for the next 2 fiscal years, which
must:
(a) Present a complete financial plan for the
next 2 fiscal years;
(b) Set forth all proposed expenditures for the
administration, operation and maintenance of the departments, institutions and
agencies of the Executive Department of the State Government, including those
operating on funds designated for specific purposes by the Constitution or
otherwise, which must include a separate statement of:
(1) The anticipated expense, including
personnel, for the operation and maintenance of each capital improvement to be
constructed during the next 2 fiscal years and of each capital improvement
constructed on or after July 1, 1999, which is to be used during those fiscal
years or a future fiscal year; and
(2) The proposed source of funding for the
operation and maintenance of each capital improvement, including personnel, to
be constructed during the next 2 fiscal years;
(c) Set forth all charges for interest and debt
redemption during the next 2 fiscal years, including, without limitation, the
debt service on the note or notes authorized by NRS 349.074 as if the note or notes were
issued in the amount necessary to comply with the minimum reserve requirements
in NRS 353.213;
(d) Set forth all expenditures for capital
projects to be undertaken and executed during the next 2 fiscal years, and
which must, to the extent practicable, provide that each capital project which
exceeds a cost of $10,000,000 be scheduled to receive funding for design and
planning during one biennium and funding for construction in the subsequent
biennium; and
(e) Set forth the anticipated revenues of the
State Government, and any other additional means of financing the expenditures
proposed for the next 2 fiscal years.
7. To examine and approve work programs
and allotments to the several agencies in the Executive Department, and changes
therein.
8. To examine and approve statements and
reports on the estimated future financial condition and the operations of the
agencies in the Executive Department of the State Government and the several
budgetary units that have been prepared by those agencies and budgetary units,
before the reports are released to the Governor, to the Legislature or for
publication.
9. To receive and deal with requests for
information as to the budgetary status and operations of the executive agencies
of the State Government.
10. To prepare such statements of unit
costs and other statistics relating to cost as may be required from time to
time, or requested by the Governor or the Legislature.
11. To do and perform such other and
further duties relative to the development and submission of an adequate
proposed budget for the Executive Department of the State Government of the
State of Nevada as the Governor 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; 2007, 3274; 2008, 25th
Special Session, 3; 2009, 2125;
2011, 2172,
2175)
NRS 353.185 General powers and duties
of Chief of Budget Division. [Effective July 1, 2017.] The
powers and duties of the Chief are:
1. To appraise the quantity and quality of
services rendered by each agency in the Executive Department of the State
Government, and the needs for such services and for any new services.
2. To develop plans for improvements and
economies in organization and operation of the Executive Department, and to
install such plans as are approved by the respective heads of the various
agencies of the Executive Department, or as are directed to be installed by the
Governor or the Legislature.
3. To cooperate with the State Public
Works Division of the Department of Administration in developing comprehensive,
long-range plans for capital improvements and the means for financing them.
4. To devise and prescribe the forms for
reports on the operations of the agencies in the Executive Department to be
required periodically from the several agencies in the Executive Department,
and to require the several agencies to make such reports.
5. To prepare the executive budget report
for the Governor’s approval and submission to the Legislature.
6. To prepare a proposed budget for the
Executive Department of the State Government for the next 2 fiscal years, which
must:
(a) Present a complete financial plan for the
next 2 fiscal years;
(b) Set forth all proposed expenditures for the
administration, operation and maintenance of the departments, institutions and
agencies of the Executive Department of the State Government, including those
operating on funds designated for specific purposes by the Constitution or
otherwise, which must include a separate statement of:
(1) The anticipated expense, including
personnel, for the operation and maintenance of each capital improvement to be
constructed during the next 2 fiscal years and of each capital improvement
constructed on or after July 1, 1999, which is to be used during those fiscal
years or a future fiscal year; and
(2) The proposed source of funding for the
operation and maintenance of each capital improvement, including personnel, to
be constructed during the next 2 fiscal years;
(c) Set forth all charges for interest and debt
redemption during the next 2 fiscal years;
(d) Set forth all expenditures for capital
projects to be undertaken and executed during the next 2 fiscal years, and
which must, to the extent practicable, provide that each capital project which
exceeds a cost of $10,000,000 be scheduled to receive funding for design and
planning during one biennium and funding for construction in the subsequent
biennium; and
(e) Set forth the anticipated revenues of the
State Government, and any other additional means of financing the expenditures
proposed for the next 2 fiscal years.
7. To examine and approve work programs
and allotments to the several agencies in the Executive Department, and changes
therein.
8. To examine and approve statements and
reports on the estimated future financial condition and the operations of the
agencies in the Executive Department of the State Government and the several
budgetary units that have been prepared by those agencies and budgetary units,
before the reports are released to the Governor, to the Legislature or for
publication.
9. To receive and deal with requests for
information as to the budgetary status and operations of the executive agencies
of the State Government.
10. To prepare such statements of unit
costs and other statistics relating to cost as may be required from time to
time, or requested by the Governor or the Legislature.
11. To do and perform such other and
further duties relative to the development and submission of an adequate
proposed budget for the Executive Department of the State Government of the
State of Nevada as the Governor 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; 2007, 3274; 2008, 25th
Special Session, 3; 2009, 2125;
2011, 2172,
2175,
effective July 1, 2017)
NRS 353.190 Chief of Budget Division is ex officio Clerk of State Board of
Examiners; duties.
1. In addition to his or her other duties,
the Chief is ex officio Clerk of the State Board of Examiners. Except as
otherwise provided in subsection 4 of NRS
41.036, the Chief shall:
(a) Assist the State Board of Examiners in the
examination and classification of all the claims required to be presented to
the Board pursuant to NRS 353.090.
(b) Conduct a postaudit of claims that have been
presented to the Board in the manner prescribed in the regulations adopted
pursuant to NRS 353.090.
(c) Approve, on behalf of and when authorized by
the Board, claims against the State not required to be passed upon by the
Legislature.
(d) Each calendar quarter, provide to the Board a
report of his or her determinations regarding any claims, refunds or other
payments the Board has authorized the Chief to approve on its behalf.
2. The rules of procedure governing the
duties of the Chief pursuant to this section must be adopted by the State Board
of Examiners.
3. The Chief may delegate these duties to
his or her 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 Examination of public accounts. The
Chief may:
1. Examine all public accounts of agencies
in the Executive Department of the State Government.
2. Administer an oath to and examine under
oath, when the Chief deems it necessary, any public official in the Executive
Department of the State Government in relation to or concerning his or her
books and accounts.
[19:299:1949; 1943 NCL § 6995.19]—(NRS A 1963, 491,
1286; 1969, 505; 1977,
40)
NRS 353.200 Investigation of organization, costs of operation and
duplication of work of state executive departments and agencies. The Chief shall have authority:
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 and administration of departments, institutions and agencies in
the Executive Department of the State Government.
3. To formulate plans for better and more
effective management.
4. To prepare and report to the Governor
or the Legislature, when requested, any information, financial data or
statistics which the Governor or Legislature may require, such as monthly or
quarterly estimates of the State’s income and cost figures and information on
the current operation of the Executive Department of the State Government.
[15:299:1949; 1943 NCL § 6995.15]—(NRS A 1963, 491,
1287)
NRS 353.203 Committee on Local Government Finance to adopt regulations
establishing procedures for transferring functions of state agencies and local
governments.
1. The Committee on Local Government
Finance created pursuant to NRS 354.105
shall, in consultation with the Director of the Department of Administration,
adopt regulations to establish procedures for transferring a function from a
state agency to a local government or from a local government to a state
agency.
2. The regulations adopted by the
Committee on Local Government Finance pursuant to subsection 1 must:
(a) Be adopted in the manner prescribed for state
agencies in chapter 233B of NRS.
(b) Include provisions requiring:
(1) That, except as otherwise provided in
subsection 3, notice to the affected state agency and local government of the
intent to transfer a function from a state agency to a local government or from
a local government to a state agency be given not less than 30 days before
September 1 of an even-numbered year, unless a different period of notification
is required by a statute or by contractual agreement.
(2) That, except as otherwise provided in
subsection 3, the effective date of the transfer of a function from a state
agency to a local government or from a local government to a state agency not
be any earlier than July 1 of the year after the year in which notice is given,
as described in subparagraph (1).
(3) The exchange of such information
between the affected state agency and local government as is necessary to
complete the transfer, including, without limitation, such matters as a
complete description of the function to be transferred and the mechanism to be
used to pay for the performance of that function.
3. An affected state agency and local
government may, by mutual agreement, waive the requirements set forth in
subparagraphs (1) and (2) of paragraph (b) of subsection 2.
4. As used in this section, “local
government” has the meaning ascribed to it in NRS 354.474.
(Added to NRS by 2009, 430)
NRS 353.205 Parts of proposed state budget; confidentiality; posting on
websites.
1. The proposed budget for the Executive
Department of the State Government for each fiscal year must be set up in four
parts:
(a) Part 1 must consist of a budgetary message by
the Governor which includes:
(1) A general summary of the long-term
performance goals of the Executive Department of the State Government for:
(I) Core governmental functions,
including the education of pupils in kindergarten through grade 12, higher
education, human services and public safety and health; and
(II) Other governmental services;
(2) An explanation of the means by which
the proposed budget will provide adequate funding for those governmental
functions and services such that ratable progress will be made toward achieving
those long-term performance goals;
(3) An outline of any other important
features of the financial plan of the Executive Department of the State
Government for the next 2 fiscal years; and
(4) A general summary of the proposed
budget setting forth the aggregate figures of the proposed budget in such a
manner as to show the balanced relations between the total proposed
expenditures and the total anticipated revenues, together with the other means
of financing the proposed budget for the next 2 fiscal years, contrasted with
the corresponding figures for the last completed fiscal year and fiscal year in
progress. The general summary of the proposed budget must be supported by
explanatory schedules or statements, classifying the expenditures contained
therein by organizational units, objects and funds, and the income by
organizational units, sources and funds. The organizational units may be
subclassified by functions and by agencies, bureaus or commissions, or in any
other manner determined by the Chief.
(b) Part 2 must embrace the detailed budgetary
estimates both of expenditures and revenues as provided in NRS 353.150 to 353.246,
inclusive. The information must be presented in a manner which sets forth
separately the cost of continuing each program at the same level of service as
the current year and the cost, by budgetary issue, of any recommendations to
enhance or reduce that level of service. Revenues must be summarized by type,
and expenditures must be summarized by program or budgetary account and by
category of expense. Part 2 must include:
(1) The identification of each long-term
performance goal of the Executive Department of the State Government for:
(I) Core governmental functions,
including the education of pupils in kindergarten through grade 12, higher
education, human services, and public safety and health; and
(II) Other governmental services,
Ê and of each
intermediate objective for the next 2 fiscal years toward achieving those
goals.
(2) An explanation of the means by which
the proposed budget will provide adequate funding for those governmental
functions and services such that those intermediate objectives will be met and
progress will be made toward achieving those long-term performance goals.
(3) A mission statement and measurement
indicators for each department, institution and other agency of the Executive
Department of the State Government, which articulate the intermediate
objectives and long-term performance goals each such department, institution
and other agency is tasked with achieving and the particular measurement
indicators tracked for each such department, institution and other agency to
determine whether the department, institution or other agency is successful in
achieving its intermediate objectives and long-term performance goals, provided
in sufficient detail to assist the Legislature in performing an analysis of the
relative costs and benefits of program budgets and in determining priorities
for expenditures. If available, information regarding such measurement
indicators must be provided for each of the previous 4 fiscal years. If a new
measurement indicator is being added, a rationale for that addition must be
provided. If a measurement indicator is being modified, information must be
provided regarding both the modified indicator and the indicator as it existed
before modification. If a measurement indicator is being deleted, a rationale
for that deletion and information regarding the deleted indicator must be
provided.
(4) Statements of the bonded indebtedness
of the State Government, showing the requirements for redemption of debt, the
debt authorized and unissued, and the condition of the sinking funds.
(5) Any statements relative to the
financial plan which the Governor may deem desirable, or which may be required
by the Legislature.
(c) Part 3 must set forth, for the Office of
Economic Development and the Office of Energy, the results of the analyses
conducted by those offices and reported to the Chief pursuant to NRS 353.207 for the immediately preceding 2 fiscal
years.
(d) Part 4 must include a recommendation to the
Legislature for the drafting of a general appropriation bill authorizing, by
departments, institutions and agencies, and by funds, all expenditures of the
Executive Department of the State Government for the next 2 fiscal years, and
may include recommendations to the Legislature for the drafting of such other
bills as may be required to provide the income necessary to finance the
proposed budget and to give legal sanction to the financial plan if adopted by
the Legislature.
2. Except as otherwise provided in NRS 353.211, as soon as each part of the proposed
budget is prepared, a copy of the part must be transmitted to the Fiscal
Analysis Division of the Legislative Counsel Bureau for confidential
examination and retention.
3. Except for the information provided to
the Fiscal Analysis Division of the Legislative Counsel Bureau pursuant to NRS 353.211, parts 1 and 2 of the proposed budget are
confidential until the Governor transmits the proposed budget to the
Legislature pursuant to NRS 353.230, regardless of
whether those parts are in the possession of the Executive or Legislative
Department of the State Government. Part 4 of the proposed budget is
confidential until the bills which result from the proposed budget are
introduced in the Legislature. As soon as practicable after the Governor
transmits the proposed budget to the Legislature pursuant to NRS 353.230, the information required to be included
in the proposed budget pursuant to subparagraphs (1), (2) and (3) of paragraph
(b) of subsection 1 must be posted on the Internet websites maintained by the
Governor, the Department of Administration and the Budget Division of the
Department of Administration.
[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; 2011, 665; 2013, 571)
NRS 353.207 Submission of certain information concerning incentives for
economic development; information open for public inspection. [Effective
through June 30, 2036.]
1. The Chief shall:
(a) Require the Office of Economic Development
and the Office of Energy each periodically to conduct an analysis of the
relative costs and benefits of each incentive for economic development
previously approved by the respective office and in effect during the
immediately preceding 2 fiscal years, including, without limitation, any
abatement of taxes approved by the Office of Economic Development pursuant to NRS 274.310, 274.320, 274.330, 360.750, 360.752, 360.950, 361.0687, 374.357 or 701A.210, to assist the Governor and the
Legislature in determining whether the economic benefits of the incentive have
accomplished the purposes of the statute pursuant to which the incentive was
approved and warrant additional incentives of that kind;
(b) Require each office to report in writing to
the Chief the results of the analysis conducted by the office pursuant to
paragraph (a); and
(c) Establish a schedule for performing and
reporting the results of the analysis required by paragraph (a) which ensures
that the results of the analysis reported by each office are included in the
proposed budget prepared pursuant to NRS 353.205,
as required by that section.
2. Each report prepared for the Chief
pursuant to this section is a public record and is open to inspection pursuant
to the provisions of NRS 239.010.
(Added to NRS by 2013, 571;
A 2014, 28th Special Session, 28)
NRS 353.207 Submission of certain
information concerning incentives for economic development; information open
for public inspection. [Effective July 1, 2036.]
1. The Chief shall:
(a) Require the Office of Economic Development
and the Office of Energy each periodically to conduct an analysis of the
relative costs and benefits of each incentive for economic development
previously approved by the respective office and in effect during the
immediately preceding 2 fiscal years, including, without limitation, any
abatement of taxes approved by the Office of Economic Development pursuant to NRS 274.310, 274.320, 274.330, 360.750, 360.752, 361.0687, 374.357 or 701A.210, to assist the Governor and the
Legislature in determining whether the economic benefits of the incentive have
accomplished the purposes of the statute pursuant to which the incentive was
approved and warrant additional incentives of that kind;
(b) Require each office to report in writing to
the Chief the results of the analysis conducted by the office pursuant to
paragraph (a); and
(c) Establish a schedule for performing and
reporting the results of the analysis required by paragraph (a) which ensures
that the results of the analysis reported by each office are included in the
proposed budget prepared pursuant to NRS 353.205,
as required by that section.
2. Each report prepared for the Chief
pursuant to this section is a public record and is open to inspection pursuant
to the provisions of NRS 239.010.
(Added to NRS by 2013, 571;
A 2014, 28th Special Session, 28, effective July 1, 2036)
NRS 353.210 Submission of certain information concerning positions, service
contracts, expenditure requirements and anticipated income; provision of
information to Fiscal Analysis Division of Legislative Counsel Bureau; proposed
budgets for certain agencies.
1. Except as otherwise provided in
subsections 6 and 7, on or before September 1 of each even-numbered year, all
departments, institutions and other agencies of the Executive Department of the
State Government, and all agencies of the Executive Department of the State
Government receiving state money, fees or other money under the authority of
the State, including those operating on money designated for specific purposes
by the Nevada Constitution or otherwise, shall prepare, on blanks furnished
them by the Chief, and submit to the Chief:
(a) The number of full-time equivalent positions
within the department, institution or agency.
(b) The number of full-time equivalent positions
within the department, institution or agency that have been vacant for at least
12 months, the number of months each such position has been vacant and the
reasons for each such vacancy.
(c) Any existing contracts for services the
department, institution or agency has with temporary employment services or
other persons, the proposed expenditures for such contracts in the next 2
fiscal years and the reasons for the use of such services. If such contracts
include any privatization contracts, a copy of each of those privatization
contracts together with:
(1) A statement specifying the duration of
the privatization contracts;
(2) The number of privatization contracts
proposed for the next 2 fiscal years and the estimated expenditures for the
privatization contracts; and
(3) An analysis of each of the
privatization contracts, which includes, without limitation:
(I) For the preceding, current and
next fiscal years, the annual amount required to perform each of the
privatization contracts; and
(II) For the preceding and current
fiscal years, the number of persons the department, institution or agency
employed pursuant to the privatization contracts, reflected as the equivalent
full-time position if the persons were regularly employed by the department,
institution or agency, including the equivalent hourly wage and the cost of
benefits for each job classification.
(d) Estimates of expenditure requirements of the
department, institution or agency, together with all anticipated income from
fees and all other sources, for the next 2 fiscal years compared with the
corresponding figures of the last completed fiscal year and the estimated
figures for the current fiscal year.
2. The Chief shall direct that one copy of
the forms submitted pursuant to subsection 1, accompanied by every supporting
schedule and any other related material, be delivered directly to the Fiscal Analysis
Division of the Legislative Counsel Bureau on or before September 1 of each
even-numbered year.
3. The Budget Division of the Department
of Administration shall give advance notice to the Fiscal Analysis Division of
the Legislative Counsel Bureau of any conference between the Budget Division of
the Department of Administration and personnel of other state agencies
regarding budget estimates. A Fiscal Analyst of the Legislative Counsel Bureau
or his or her designated representative may attend any such conference.
4. The estimates of expenditure
requirements submitted pursuant to subsection 1 must be classified to set forth
the data of funds, organizational units, and the character and objects of
expenditures by program or budgetary account and by category of expense, and
must include a mission statement and measurement indicators in adequate detail
to comply with the requirements of subparagraph (3) of paragraph (b) of
subsection 1 of NRS 353.205. The organizational
units may be subclassified by functions and by agencies, bureaus or
commissions, or in any other manner at the discretion of the Chief.
5. If any department, institution or other
agency of the Executive Department of the State Government, whether its money
is derived from state money or from other money collected under the authority
of the State, fails or neglects to submit estimates of its expenditure
requirements as provided in this section, the Chief may, from any data at hand
in the Chief’s office or which the Chief may examine or obtain elsewhere, make
and enter a proposed budget for the department, institution or agency in
accordance with the data.
6. Agencies, bureaus, commissions and
officers of the Legislative Department, the Public Employees’ Retirement System
and the Judicial Department of the State Government shall submit to the Chief
for his or her information in preparing the proposed executive budget the
budgets which they propose to submit to the Legislature.
7. On or before September 1 of each
even-numbered year, the Tahoe Regional Planning Agency shall submit the budget
which the Agency proposes to submit to the Legislature to:
(a) The Chief for his or her information in
preparing the proposed executive budget.
(b) The Fiscal Analysis Division of the
Legislative Counsel Bureau.
8. The information provided by a
department, institution or agency pursuant to paragraph (c) of subsection 1 is
a public record and must be open to public inspection.
9. As used in this section, “privatization
contract” means a contract executed by or on behalf of a department,
institution or agency which authorizes a private entity to provide public
services which are:
(a) Substantially similar to the services
performed by the public employees of the department, institution or agency; and
(b) In lieu of the services otherwise authorized
or required to be provided by the department, institution or agency.
[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, 20th
Special Session, 22; 2009, 2068;
2011, 667,
2725, 3103; 2013, 2314)
NRS 353.211 Provision of budgetary information to Fiscal Analysis Division
of Legislative Counsel Bureau; information open for public inspection; public
hearings on agency’s requested budget.
1. On or before October 15 of each
even-numbered year, the Chief shall provide to the Fiscal Analysis Division of
the Legislative Counsel Bureau:
(a) Computerized budget files containing the
actual data regarding revenues and expenditures for the previous year;
(b) The work programs for the current year; and
(c) Each agency’s requested budget for the next 2
fiscal years.
2. On or before December 31 of each
even-numbered year, the Chief shall provide to the Fiscal Analysis Division:
(a) Each agency’s adjusted base budget by program
or budgetary account for the next 2 fiscal years; and
(b) An estimated range of the costs for:
(1) Continuing the operation of State
Government; and
(2) Providing elementary, secondary and
higher public education,
Ê at the
current level of service.
3. The information provided to the Fiscal
Analysis Division pursuant to subsections 1 and 2 is open for public
inspection.
4. The Governor may authorize or direct an
agency to hold public hearings on a budget submitted pursuant to paragraph (c)
of subsection 1 at any time after the material is provided pursuant to
subsection 1.
(Added to NRS by 1991, 2445; A 1995, 2814; 1997, 2701, 2705; 1999, 2207; 2011, 668)
NRS 353.213 Limitation upon total proposed expenditures.
1. In preparing the proposed budget for
the Executive Department of the State Government for each biennium, the Chief
shall not exceed the limit upon total proposed expenditures for purposes other
than construction and reducing any unfunded accrued liability of the State
Retirees’ Health and Welfare Benefits Fund created by NRS 287.0436 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 for the biennium beginning on July 1, 1975.
2. The limit for each biennium is
calculated as follows:
(a) The amount of expenditure constituting the
base is multiplied by the percentage of change in population for the current
biennium from the population on July 1, 1974, and this product is added to or
subtracted from the amount of expenditure constituting the base.
(b) The amount calculated pursuant to paragraph
(a) is multiplied by the percentage of inflation or deflation, and this product
is added 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 the
calculations pursuant to paragraphs (a) and (b) represents a net increase over
the base biennium, the Chief may increase the proposed expenditure accordingly.
(2) If the amount represents a net
decrease, the Chief shall decrease the proposed expenditure accordingly.
(3) If the amount is the same as in the
base biennium, that amount is the limit of permissible proposed expenditure.
3. The proposed budget for each fiscal
year of the biennium must provide for a reserve of:
(a) Not less than 5 percent or more than 10
percent of the total of all proposed appropriations from the State General Fund
for the operation of all departments, institutions and agencies of the State
Government and authorized expenditures from the State General Fund for the
regulation of gaming for that fiscal year; and
(b) Commencing with the proposed budget for the
period that begins on July 1, 2011, and ends on June 30, 2013, 1 percent of the
total anticipated revenue for each of the 2 fiscal years of the biennium for
which the budget is proposed, as projected by the Economic Forum for each of
those fiscal years pursuant to paragraph (d) of subsection 1 of NRS 353.228 and as adjusted by any changes or
adjustments to state revenue that are recommended in the proposed budget for
those fiscal years.
4. The revised estimate of population for
the State issued by the United States Department of Commerce as of July 1,
1974, must be used, and the Governor shall certify the percentage of increase
or decrease in population for each succeeding biennium. The Consumer Price
Index published by the United States Department of Labor for July preceding
each biennium must be used in determining the percentage of inflation or
deflation.
5. The Chief may exceed the limit to the
extent necessary to meet situations in which there is a threat to life or
property.
6. As used in this section, “unfunded
accrued liability” means a liability with an actuarially determined value which
exceeds the value of the assets in the fund from which payments are made to
discharge the liability.
(Added to NRS by 1979, 1237; A 1991, 2471; 1995, 1565, 2814; 1997, 2705; 2007, 3403; 2009, 1412)
NRS 353.215 Work programs for fiscal year: Electronic storage; contents;
review and approval; expenditures made on basis of allotments.
1. The Budget Division of the Department
of Administration shall maintain a computer network, computer system or other
similar means of electronic storage for the work programs of the departments,
institutions and agencies of the Executive Department of the State Government.
2. Work programs that are included in the
system established pursuant to subsection 1 must:
(a) Include all appropriations or other funds
from any source whatever made available to the department, institution or
agency for its operation and maintenance and for the acquisition of property.
(b) Show the requested allotments of
appropriations or other funds by month or other period as the Chief may require
for the entire fiscal year.
3. Not later than July 1 of each year, the
Governor, through the Chief, shall require the head of each department,
institution and agency of the Executive Department of the State Government to:
(a) Review for the ensuing fiscal year its work
program that is included in the system established pursuant to subsection 1;
and
(b) Notify the Governor through the Chief of any
errors or omissions in its work program.
4. The Governor, with the assistance of
the Chief, shall review the requested allotments with respect to the work
program of each department, institution or agency, and the Governor shall, if
the Governor deems it necessary, revise, alter or change such allotments before
approving the same. The aggregate of such allotments must not exceed the total
appropriations or other funds from any source whatever made available to the
department, institution or agency for the fiscal year in question.
5. The Chief shall transmit a copy of the
allotments as approved by the Governor to the head of the department,
institution or agency concerned, to the State Treasurer, to the State
Controller and to the Fiscal Analysis Division of the Legislative Counsel Bureau.
6. All expenditures to be made from the
appropriations or other funds from any source whatever must be made on the
basis of such allotments and not otherwise, and must be broken down into such
classifications as the Chief may require.
[12:299:1949; 1943 NCL § 6995.12]—(NRS A 1963, 493,
1288; 1967, 167, 351; 1973, 1666; 1977, 348; 2007, 827)
NRS 353.220 Procedure for revision of work programs and allotments.
1. The head of any department, institution
or agency of the Executive Department of the State Government, whenever he or
she deems it necessary because of changed conditions, may request the revision
of the work program of his or her department, institution or agency at any time
during the fiscal year, and submit the revised program to the Governor through
the Chief with a request for revision of the allotments for the remainder of
that fiscal year.
2. Every request for revision must be
submitted to the Chief on the form and with supporting information as the Chief
prescribes.
3. Before encumbering any appropriated or
authorized money, every request for revision must be approved or disapproved in
writing by the Governor or the Chief, if the Governor has by written instrument
delegated this authority to the Chief.
4. Whenever a request for the revision of
a work program of a department, institution or agency in an amount more than
$30,000 would, when considered with all other changes in allotments for that
work program made pursuant to NRS 353.215 and
subsections 1, 2 and 3 of this section, increase or decrease by 10 percent or
$75,000, whichever is less, the expenditure level approved by the Legislature
for any of the allotments within the work program, the request must be approved
as provided in subsection 5 before any appropriated or authorized money may be
encumbered for the revision.
5. If a request for the revision of a work
program requires 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
life or property, the Governor shall take reasonable and proper action to
approve it and shall report the action, and his or her reasons for determining
that immediate action was necessary, to the Interim Finance Committee at its
first meeting after the action is taken. Action by the Governor pursuant to
this paragraph constitutes approval of the revision, and other provisions of
this chapter requiring approval before encumbering money for the revision do
not apply.
(b) The Governor determines that the revision is
necessary and requires expeditious action, he or she may certify that the
request requires expeditious action by the Interim Finance Committee. Whenever
the Governor so certifies, the Interim Finance Committee has 15 days after the
request is submitted to its Secretary within which to consider the revision.
Any request for revision which is not considered within the 15-day period shall
be deemed approved.
(c) Does not qualify pursuant to paragraph (a) or
(b), it must be submitted to the Interim Finance Committee. The Interim Finance
Committee has 45 days after the request is submitted to its Secretary within
which to consider the revision. Any request which is not considered within the
45-day period shall be deemed approved.
6. The Secretary shall place each request
submitted pursuant to paragraph (b) or (c) of subsection 5 on the agenda of the
next meeting of the Interim Finance Committee.
7. In acting upon a proposed revision of a
work program, 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
the budget for the present biennium and originally enacting the statutes which
the work 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; 2011, 1737)
NRS 353.224 Approval of Legislature or Interim Finance Committee required
for certain changes of positions.
1. A state agency other than the Nevada
System of Higher Education and vocational licensing boards may not change a
position for which money has been appropriated or authorized from one
occupational group to another, as defined by the index developed pursuant to NRS 284.171, without the approval of the
Legislature or of the Interim Finance Committee.
2. All proposed changes of positions from
one occupational group to another must be submitted to the Interim Finance
Committee. The Interim Finance Committee has 45 days after a proposal is
submitted to its Secretary within which to consider it. Any proposed change of
a position from one occupational group to another which is not considered
within the 45-day period shall be deemed approved.
3. The Secretary shall place each request
submitted pursuant to subsection 2 on the agenda of the next meeting of the
Interim Finance Committee.
4. In acting upon a proposed change of
position, the Interim Finance Committee shall consider, among other things:
(a) The need for the proposed change; and
(b) The intent of the Legislature in approving
the existing 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 to meet emergencies arising during each fiscal year in the
expenditures for the State Distributive School Account in the State General
Fund and for operation and maintenance of the various departments, institutions
and agencies of the Executive Department of the State Government, the Chief,
with the approval in writing of the Governor, may require the State Controller
or the head of each such department, institution or agency to set aside a
reserve in such amount as the Chief may determine, out of the total amount
appropriated or out of other funds available from any source whatever to the
department, institution or agency.
2. At any time during the fiscal year this
reserve or any portion of it may be returned to the appropriation or other fund
to which it belongs and may be added to any one or more of the allotments, if
the Chief so 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 Economic Forum: Appointment and removal of members; vacancies.
1. On or before July 1 of each
even-numbered year, the Governor shall impanel an Economic Forum.
2. The Governor shall appoint three
members of the Governor’s own selection and one member nominated by the
Majority Floor Leader of the Senate and one member nominated by the Speaker of
the Assembly to serve on the Economic 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 or her nominee
on the Economic Forum becomes vacant, each nominating authority set forth in
subsection 2 shall submit to the Governor the name of his or her nominee to the
Economic Forum.
4. If a nominating authority fails to
submit a timely nomination of a person who is qualified pursuant to subsections
6 and 7 to the Governor pursuant to subsection 3, the Governor may appoint any
qualified person to the position.
5. Each member appointed pursuant to
subsection 2 or 4 may be removed by the Governor for good cause.
6. Each member must be an expert with
demonstrated ability in the field of economics, taxation or other discipline
necessary to economic forecasting and be able to bring knowledge and
professional judgment to 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 member of the Economic Forum.
8. Except as otherwise provided in
subsection 4, a person appointed to fill a vacancy must be nominated and
appointed in the same manner as his or her predecessor in office.
(Added to NRS by 1993, 2208; A 2005, 1236)
NRS 353.227 Economic Forum: Organization; staffing and other services;
compensation.
1. The Economic Forum impaneled pursuant
to NRS 353.226 shall:
(a) Elect a Chair and Vice Chair from among its
members at its first meeting;
(b) Adopt such rules governing the conduct of the
Economic Forum as it deems necessary; and
(c) Hold such number of meetings as may be
necessary to accomplish the tasks assigned to it in the time allotted.
2. The Director of the Legislative Counsel
Bureau and Chief of the Budget Division of the Department of Administration
shall jointly provide 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 and a majority of those present must concur in any decision.
4. While engaged in the business of the
Economic Forum, each member is entitled to receive the per diem allowance and
travel expenses provided for state officers and employees generally.
5. In addition to the per diem allowance
and travel expenses provided in subsection 4, each member of the Economic Forum
who is appointed by the Governor pursuant to subsection 2 of NRS 353.226 is entitled to receive for each meeting of
the Economic Forum:
(a) Eighty dollars for 1 day of preparation for
that meeting; and
(b) Eighty dollars for each day or part of a day
during which the meeting lasts.
(Added to NRS by 1993, 2209; A 1997, 3213)
NRS 353.228 Economic Forum: Powers and duties; availability of projections,
estimates and other information.
1. The Economic Forum impaneled pursuant
to NRS 353.226 shall:
(a) Make such projections for economic indicators
as it deems necessary to ensure that an accurate estimate is produced pursuant
to paragraph (b);
(b) Provide an accurate estimate of the revenue
that will be collected by the State for general, unrestricted uses, and not for
special purposes, during the biennium that begins on July 1 of the year
following the date on which the Economic Forum was empaneled;
(c) Request such technical assistance as the
Economic Forum deems necessary from the Technical Advisory Committee created by
NRS 353.229;
(d) On or before December 3 of each even-numbered
year, prepare a written report of its projections of economic indicators and
estimate of future state revenue required by paragraphs (a) and (b) and present
the report to the Governor and the Legislature;
(e) On or before May 1 of each odd-numbered year,
prepare a written report confirming or revising the projections of economic
indicators and estimate of future state revenue contained in the report
prepared pursuant to paragraph (d) and present the report to the Governor and
the Legislature; and
(f) Except as otherwise provided in subsection 2,
on or before June 10 of each even-numbered year and December 10 of each odd-numbered
year, hold a meeting to consider current economic indicators, including,
without limitation, employment, unemployment, personal income and any other
indicators deemed appropriate by the Economic Forum. Based on current economic
indicators, the Economic Forum shall update the status of actual State General
Fund revenue compared to the most recent forecast of the Economic Forum. The
provisions of this paragraph are not intended to authorize the Economic Forum
to make additional forecasts pursuant to paragraph (b). At the next appropriate
meeting of the Interim Finance Committee, the Chair of the Economic Forum or a
member of the staff of the Economic Forum shall present to the Interim Finance
Committee such matters considered at the meeting of the Economic Forum held
pursuant to this paragraph, as the Economic Forum determines appropriate. Any
such information presented to the Interim Finance Committee must be made
available on the Internet website of the Legislature.
2. If the deadline for preparing a report
or holding a meeting as required in subsection 1 falls on a Saturday, Sunday or
legal holiday, the deadline is extended to the second business day following
the deadline.
3. The Economic Forum may make preliminary
projections of economic indicators and estimates of future state revenue at any
time. Any such projections and estimates must be made available to the various
agencies of the State through the Chief.
4. The Economic Forum may request
information directly from any state agency, including, without limitation, the
Nevada System of Higher Education. A state agency, including, without
limitation, the Nevada System of Higher Education, that receives a reasonable
request for information from the Economic Forum shall comply with the request
as soon as is reasonably practicable after receiving the request.
5. The Economic Forum may request direct
testimony from any state agency, including, without limitation, the Nevada
System of Higher Education, at a meeting of the Economic Forum or the Technical
Advisory Committee. The head, or a designee thereof, of a state agency,
including, without limitation, the Nevada System of Higher Education, who
receives a reasonable request for direct testimony at a meeting of the Economic
Forum or the Technical Advisory Committee shall appear at the meeting and shall
comply with the request.
6. To carry out its duties pursuant to
this section, the Economic Forum may consider any information received from the
Technical Advisory Committee and any other information received from
independent sources.
7. Copies of the projections and estimates
made pursuant to this section must be made available to the public by the
Director of the Legislative Counsel Bureau for the cost of reproducing the
material.
(Added to NRS by 1993, 2209; A 2005, 1237; 2011, 3112)
NRS 353.229 Economic Forum: Technical Advisory Committee on Future State
Revenues.
1. The Technical Advisory Committee on
Future State Revenues, consisting of seven members, is hereby created.
2. The members of the Committee are the
persons serving 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
Department of Administration;
(d) The head of the Research Division of the
Employment Security Division of the Department of Employment, Training and
Rehabilitation or, if that position ceases to exist, the position deemed by the
Administrator of the Employment Security Division to be the equivalent of that
position;
(e) The Vice Chancellor for Finance of the Nevada
System of Higher Education or a person designated by the Vice Chancellor;
(f) The demographer employed pursuant to NRS 360.283; and
(g) The Chair of the Committee on Local
Government Finance.
3. The Committee shall:
(a) At its first meeting and annually thereafter
elect a Chair and Vice Chair from among its members;
(b) Adopt such rules governing the conduct of the
Committee as it deems necessary;
(c) Hold such number of meetings as may be
necessary to carry out the requests made by the Economic Forum pursuant to NRS 353.228 in the most timely manner practicable; and
(d) Provide all assistance requested by the
Economic Forum pursuant to NRS 353.227.
4. A majority of the Committee constitutes
a quorum and a majority of those members present must concur in any decision.
5. Each member of the Committee who is not
an officer or employee of the State shall serve without compensation, except
that while the member is engaged in the business of the Committee he or she is
entitled to receive the per diem allowance and travel expenses provided for
state officers and employees generally.
6. Each member of the Committee who is an
officer or employee of the State must be relieved from duties without loss of
his or her regular compensation so that the member may prepare for and attend
meetings of the Committee and perform any work necessary to accomplish the
tasks assigned to the Committee in the most timely manner practicable. A state
agency shall not require an officer or employee who is a member of the
Committee to make up the time he or she is absent from work to fulfill his or
her obligations as a member, nor shall it require the member to take annual
vacation or compensatory time for the absence. Such a member shall serve on the
Committee without additional compensation, except that while the member is
engaged in the business of the Committee he or she is entitled to receive the
per diem allowance and travel expenses provided for state officers and
employees generally, which must be paid by the state agency which employs the
member.
7. The Committee may request information
from any state agency. A state agency that receives a reasonable request for
information from the Committee shall comply with the request as soon as is
reasonably practicable after receiving the request.
8. The Director of the Legislative Counsel
Bureau and the Budget Division of the Department of Administration shall
jointly provide the 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 Review of estimates; preparation and submission of proposed
budget; submission by Governor of separate document and recommendations;
appearance of Governor before legislative committees.
1. The Chief shall review the estimates,
altering, revising, increasing or decreasing the items of the estimates as the
Chief may deem necessary in view of the needs of the various departments,
institutions and agencies in the Executive Department of the State Government
and the total anticipated income of the State Government and of the various
departments, institutions and agencies of the Executive Department during the
next fiscal year. In performing the duties required by this subsection, the
Chief shall use the projections and estimates prepared by the Economic Forum
pursuant to NRS 353.228.
2. The Chief shall meet with a Fiscal
Analyst of the Legislative Counsel Bureau or his or her designated
representative and personnel of the various departments, institutions and
agencies of the Executive Department to discuss:
(a) The budgetary requests of each department,
institution and agency; and
(b) The budgetary recommendations of the Budget
Division for each department, institution and agency,
Ê for the next
2 fiscal years. The Chief shall allow the Fiscal Analyst of the Legislative
Counsel Bureau or his or her designated representative full access to all
materials connected with the review.
3. The Chief shall then prepare a final
version of the proposed budget, in accordance with NRS
353.150 to 353.246, inclusive, and shall
deliver it to the Governor. The final version of the proposed budget must
include the adjusted base budget for each department, institution and agency of
the Executive Department, the costs for continuing each program at the current
level of service and the costs, if any, for new programs, recommended
enhancements of existing programs or reductions for the departments,
institutions and agencies of the Executive Department for the next 2 fiscal
years. All projections of revenue and any other information concerning future
state revenue contained in the proposed budget must be based upon the
projections and estimates prepared by the Economic Forum pursuant to NRS 353.228.
4. The Governor shall, not later than 14
calendar days before the commencement of the regular legislative session,
submit the proposed budget to the Director of the Legislative Counsel Bureau
for transmittal to the Legislature. The Governor shall simultaneously submit,
as a separate document:
(a) An analysis of any new programs or
enhancements of existing programs being recommended; and
(b) Any increase in or new revenues which are
being recommended in the proposed budget.
Ê The document
must specify the total cost by department, institution or agency of new
programs or enhancements, but need not itemize the specific costs. All
projections of revenue and any other information concerning future state
revenue contained in the document must be based upon the projections and
estimates prepared by the Economic Forum pursuant to NRS
353.228.
5. On or before the 19th calendar day of
the regular legislative session, the Governor shall submit to the Legislative
Counsel recommendations for each legislative measure which will be necessary to
carry out the final version of the proposed budget or to carry out the
Governor’s legislative agenda. These recommendations must contain sufficient
detailed information to enable the Legislative Counsel to prepare the necessary
legislative measures.
6. During the consideration of the general
appropriation bill and any special appropriation bills and bills authorizing
budgeted expenditures by the departments, institutions and agencies operating
on money designated for specific purposes by the Constitution or otherwise,
drafted at the request of the Legislature upon the recommendations submitted by
the Governor with the proposed budget, the Governor or a representative of the
Governor have the right to appear before and be heard by the appropriation
committees of the Legislature in connection with the appropriation bill or
bills, and to render any testimony, explanation or assistance required of him
or her.
[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 Appropriation and authorization by Legislature.
1. Every appropriation in addition to that
provided for in the proposed budget must be embodied in a separate bill and
must be limited to some single work, object or purpose stated in the bill.
2. A supplementary appropriation is not
valid if it exceeds the amount in the State Treasury available for the
appropriation, unless the Legislature making the appropriation provides the
necessary revenue to pay the appropriation by a tax, direct or indirect, to be
laid and collected as directed by the Legislature. The tax must not exceed the
rates permitted under the Constitution of the State of Nevada. This provision
does not apply to appropriations to suppress insurrections, defend the State,
or assist in defending the United States in time of war.
3. An appropriation of money must not be
made or a level of salary or other expenditure established which is contingent
upon the attainment, during the biennium in which the money is to be expended
or the salary or level of expenditure is to be effective, of a specified
balance in the State General Fund.
4. The revenues and other resources of any
fund are subject to legislative authorization or appropriation and legislative
review for each fiscal period except where that procedure conflicts with the
Constitution or 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 Governor to submit fiscal details to successor.
1. The Governor shall submit to his or her
successor in office:
(a) A detailed record of all expenditures made in
the preceding fiscal year by each of the departments of the State Government
supported by public funds.
(b) A record of fund balances, the income to each
fund in the State Treasury, and the record of the sources of income to each
fund in the State Treasury from or during the preceding fiscal year.
(c) A statement of the bonded debt and of the
obligations and assets of the State as of the close of the preceding fiscal
year.
2. The records and statements required by
subsection 1 must be submitted in such form as to permit the entry of the items
in the proposed 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 Submission and resubmission of budgets of state executive
departments and agencies requesting federal money. In
addition to the requirements of NRS 353.335, every
department, institution and agency of the Executive Department of the State
Government, when making requests for budgets to be submitted to the Federal
Government for money, equipment, material or services, shall file the request
or budget with the office of the Chief and with the Fiscal Analysis Division of
the Legislative Counsel Bureau before submitting it to the proper federal
authority. When the federal authority has approved the request or budget, in
whole or in part, the department, institution or agency of the State Government
shall resubmit it to the Chief and to the Fiscal Analysis Division of the
Legislative Counsel Bureau for recording before any allotment or encumbrance of
the federal money is made.
[21:299:1949; added 1953, 70]—(NRS A 1963, 494, 1290;
1979, 611)
NRS 353.246 Budgets of Public Employees’ Retirement System, Legislative and
Judicial Departments and Tahoe Regional Planning Agency.
1. Except as otherwise provided in
subsection 2 of this section and subsections 6 and 7 of NRS
353.210, the provisions of NRS 353.150 to 353.245, inclusive, do not apply to agencies, bureaus,
commissions and officers of the Legislative Department, the Public Employees’
Retirement System, the Judicial Department of the State Government and the
Tahoe Regional Planning Agency.
2. The Legislative Department, the Public
Employees’ Retirement System, the Judicial Department of the State Government
and the Tahoe Regional Planning Agency shall submit their budgets to the
Legislature in the same format as the proposed executive budget unless
otherwise provided by the Legislative Commission. All projections of revenue
and any other information concerning future state revenue contained in those
budgets must be based upon the projections and estimates 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; 2009, 431; 2013, 2315)
ACCOUNTINGS; DEFICIENCY, CONTINGENT AND EMERGENCY
EXPENDITURES; REVERSIONS
NRS 353.249 State money to be deposited in State Treasury and credited to
State General Fund; exception. Except
as otherwise expressly provided in a particular statute:
1. All money which belongs to the State
must be deposited in the State Treasury.
2. All money which is deposited in the
State Treasury must be credited to the State General Fund.
(Added to NRS by 1979, 611)
NRS 353.250 Designation of financial institutions for deposit of state
money; requirements for deposit of state money; criminal penalty.
1. The State Treasurer shall designate the
financial institutions into which money received by a state officer, department
or commission must be deposited.
2. Except as otherwise provided in
subsections 3 and 4, every state officer, department or commission which
receives or which may receive any money of the State of Nevada or for its use
and benefit shall deposit on or before Thursday of each week, in a financial
institution designated by the State Treasurer to the credit of the State
Treasurer’s Account, all money received by that officer, department or
commission during the previous week.
3. Except as otherwise provided in
subsection 4, if on any day the money accumulated for deposit is $10,000 or
more, a deposit must be made not later than the next working day.
4. If the Department of Wildlife
accumulates for deposit $10,000 or more on any day, the money must be deposited
within 10 working days.
5. Every officer, department or commission
which is required to deposit money with the State Treasurer shall comply with
that requirement by depositing the money in a financial institution designated
by the State Treasurer to the credit of the State Treasurer’s Account.
6. Every officer, head of any department
or commissioner who fails to comply with the provisions of this section is
guilty of a misdemeanor in office.
7. As used in this section, “financial
institution” means a bank, savings and loan association, thrift company or
credit union regulated 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; 2007, 917)
NRS 353.251 State Agency Fund for Bonds. The
State Agency Fund for Bonds is hereby created as an agency fund. The Fund is a
continuing fund without reversion. The State Controller may establish such
accounts in the State Agency Fund for Bonds as are necessary to account
properly for surety bonds or deposits held by the various agencies of the
State. The money in the Fund must be paid out on claims as other claims against
the State are paid.
(Added to NRS by 1991, 1749)
NRS 353.252 Petty cash accounts: State Board of Examiners may authorize
Clerk to authorize establishment by state agency; duties of Clerk.
1. The State Board of Examiners may
authorize its Clerk, under such circumstances as it deems appropriate, to
authorize a state agency to establish a petty cash account of not more than
$500 out of the agency’s budgeted resources.
2. If a petty cash account is authorized
for any state agency pursuant to this section, the Clerk shall:
(a) Define the purposes for which the petty cash
account may be used; and
(b) Provide that replenishment claims must be
paid from the agency’s budgeted resources and processed as other claims against
the State are paid.
(Added to NRS by 1975, 128; A 1989, 1501; 2001, 1077; 2003, 961)
NRS 353.253 Deposits to work program accounts or other budget accounts;
reversions; exceptions.
1. Every agency, department and
institution of the State 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
by law. These deposits must be made to work program accounts directly or to
other budget accounts.
2. Except for the balance in any
proprietary fund and appropriated or authorized reserves, any balance remaining
at the end of a fiscal year in a budget account of an agency, department or
institution of the State of Nevada, whether or not authorized for expenditure under
a work program, reverts to the source of funding supporting the agency,
department or institution. If that source of funding is federal money or a
source of revenue the use of which is restricted by statute, then the balance
may be authorized for expenditure under a work program for the subsequent
fiscal year in accordance with the provisions of this chapter.
3. No provision of this chapter may be
construed to authorize or direct the transfer, expenditure or reversion of any
money received from the Federal Government contrary to the conditions upon
which that money was received or to any federal law or regulation respecting
the accountability therefor.
4. This section does not apply to the
Board of Regents of the University of Nevada and the Nevada State Museum.
(Added to NRS by 1963, 476; A 1995, 337)
NRS 353.254 Intergovernmental Fund. The
State Controller shall account for all amounts received by the State for
distribution to local governments and all amounts received from local
governments for distribution to state funds through the Intergovernmental Fund
which is hereby created as an agency fund.
(Added to NRS by 1977, 199; A 1989, 309)
NRS 353.255 Appropriations to be applied specifically; penalty.
1. The sums appropriated for the various
branches of expenditure in the public service of the State shall be applied
solely to the objects for which they are respectively made, and for no others.
2. Any person violating the provisions of
subsection 1 shall 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 Transfer of balance of appropriated money to State General Fund
by State Controller; consent of state agency and State Board of Examiners. Whenever moneys have been appropriated from
the General Fund to a specific fund created for the purpose of carrying on
certain activities or accomplishing certain objectives, and no provision has
been made for the reversion to the General Fund of any moneys which remain in
such specific fund after the completion of the activities or the accomplishment
of the objectives for which such fund was created, the State Controller may
order the transfer to the General Fund of such moneys upon obtaining an
appropriate recommendation from the State Board of Examiners and the consent of
the agency having control of the specific fund involved.
(Added to NRS by 1963, 44)
NRS 353.260 Spending in excess of amount appropriated prohibited; claim
void; penalties.
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 such office, 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 excess of the specific amount provided by law, or in any other manner
than that provided by law, for any purpose whatever.
3. Every claim allowed in violation of the
provisions of this section shall be void.
4. Every officer of the State of Nevada,
elective or appointive, who violates any of the provisions of this section
shall be guilty of malfeasance in office.
5. Every person other than those specified
in subsection 4 who violates any of the provisions of this section shall be
guilty of 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 353.262 Payment from Reserve for Statutory Contingency Account of salary
of person replacing state officer or employee. When
the State Board of Examiners finds, after diligent inquiry and examination,
that:
1. As a result of payment for terminal
leave, sick leave or unused sick leave to any state officer or employee or his
or her beneficiary, sufficient appropriated money does not remain available to
permit the payment of a salary when due to a person to be appointed or employed
to replace the officer or employee; and
2. The appointment or employment of the
replacement is necessary in the best interests of the State,
Ê the State
Board of Examiners may authorize the expenditure of sums not exceeding $12,000
from the Reserve for Statutory Contingency Account for payment of a salary when
due to each person so appointed or employed as a replacement for the person to
whom 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 Emergency Account.
1. As used in this section, “emergency”
means invasion, disaster, insurrection, riot, breach of the peace, substantial
threat to life or property, epidemic or the imminent danger thereof. The term
includes damage to or the disintegration of a building owned by this state or
of the mechanical or electrical system of such a building when immediate
repairs are necessary to maintain the integrity of the structure or its
mechanical or electrical system.
2. The Emergency Account is hereby created
in the State General Fund. Money for the Account must be provided by direct
legislative appropriation.
3. When the State Board of Examiners finds
that an emergency exists which requires an expenditure for which no
appropriation has been made, or in excess of an appropriation made, the Board
may authorize an expenditure from the Emergency Account to meet the emergency.
4. The State Board of Examiners may, under
such circumstances as it deems appropriate, authorize its Clerk to determine whether
an emergency exists and approve, on behalf of the Board, an expenditure from
the Emergency Account.
5. The Chief shall enumerate expenditures
from the Account made in the preceding biennium in each executive budget
report.
6. Notwithstanding the provisions of this
section to the contrary, money in the Emergency Account may be expended for any
purpose authorized by the Legislature.
(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; 2010, 26th
Special Session, 8)
NRS 353.264 Reserve for Statutory Contingency Account.
1. The Reserve for Statutory Contingency
Account is hereby created in the State General Fund.
2. The State Board of Examiners shall
administer the Reserve for Statutory Contingency Account. The money in the
Account must be expended only for:
(a) The payment of claims which are obligations
of the State 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, 412.154
and 475.235;
(b) The payment of claims which are obligations
of the State pursuant to:
(1) Chapter
472 of NRS arising from operations of the Division of Forestry of the State
Department of Conservation and Natural Resources directly involving the
protection of life and property; and
(2) NRS
7.155, 34.750, 176A.640, 179.225 and 213.153,
Ê except that
claims may be approved for the respective purposes listed in this paragraph
only when the money otherwise appropriated for those purposes has been
exhausted;
(c) The payment of claims which are obligations
of the State pursuant to NRS 41.0349
and 41.037, but only to the extent that
the money in the Fund for Insurance Premiums is insufficient to pay the claims;
and
(d) The payment of claims which are obligations
of the State pursuant to NRS 535.030
arising from remedial actions taken by the State Engineer when the condition of
a dam becomes dangerous to the safety of life or property.
3. The State Board of Examiners may
authorize its Clerk or a person designated by the Clerk, under such
circumstances as it deems appropriate, to approve, on behalf of the Board, the
payment of claims from the Reserve for Statutory Contingency Account. For the
purpose of exercising any authority granted to the Clerk of the State Board of
Examiners or to the person designated by the Clerk pursuant to this subsection,
any statutory reference to the State Board of Examiners relating to such a
claim shall be deemed to refer to the Clerk of the Board or the person
designated by the Clerk.
(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; 2007, 1187, 2623, 2624; 2013, 3676)
NRS 353.2655 Nevada Protection Account.
1. There is hereby created the Nevada
Protection Account in the State General Fund.
2. The money in the Account must be used
to protect the State of Nevada and its residents through funding activities to
prevent the location 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 the Account, after deducting any applicable charges, must be credited
to the Account.
5. The money in the Account must remain in
the Account and does not revert to the State General Fund at the end of any
fiscal year.
(Added to NRS by 2001, 2645)
CONTINGENCY ACCOUNT
NRS 353.266 Creation; source; use.
1. The Contingency Account is hereby
created in the State General Fund. Money for the Account must be provided by
direct legislative appropriation.
2. Money in the Contingency Account may be
allocated and expended within the limitations and in the manner provided in NRS 353.268, 353.269 and 538.650 or by the Legislature directly:
(a) For emergency use to supplement regular
legislative appropriations which fail to cover unforeseen expenses;
(b) To meet expenses pursuant to the requirements
of the 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; 2010, 26th
Special Session, 8; 2011, 437)
NRS 353.268 Recommendation by State Board of Examiners for allocation from
Contingency Account.
1. When any state agency or officer, at a
time when the Legislature is not in session, finds that circumstances for which
the Legislature has made no other provision require an expenditure during the
biennium of money in excess of the amount appropriated by the Legislature for
the biennium for the support of that agency or officer, or for any program,
including the State Distributive School Account in the State General Fund, the
agency or officer shall submit a request to the State Board of Examiners for an
allocation by the Interim Finance Committee from the Contingency Account.
2. The State Board of Examiners shall
consider the request, may require from the requester such additional
information as they deem appropriate, and shall, if it finds that an allocation
should be made, recommend the amount of the allocation to the Interim Finance
Committee for its independent evaluation and action. The Interim Finance Committee
is not bound to follow the recommendation of the State Board of Examiners.
(Added to NRS by 1969, 1016; A 1971, 879; 1987, 417)
NRS 353.269 Action by Interim Finance Committee; transfer by State
Controller.
1. The recommendation of the State Board
of Examiners for an allocation from the Contingency Account shall be
transmitted to the Director of the Legislative Counsel Bureau, who shall notify
the Chair of the Interim Finance Committee. The Chair shall call a meeting of
the Committee to consider the recommendation.
2. No allocation from the Contingency
Account may be made by the Interim Finance Committee to effect salary increases
for state officers and employees except as provided in NRS 281.1233.
3. If the Interim Finance Committee, after
independent determination, finds that an allocation recommended by the State
Board of Examiners should and may lawfully be made, the Committee shall by
resolution establish the amount and purpose of the allocation, and direct the
State Controller to transfer that amount to the appropriate fund and account.
The State 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 NRS 353.2705 to 353.2771,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 353.2707 to 353.2731,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1997, 2538; A 1999, 3129; 2003,
20th Special Session, 195)
NRS 353.2707 “Account” defined. “Account”
means the Disaster Relief Account created by NRS
353.2735.
(Added to NRS by 2003,
20th Special Session, 195)
NRS 353.271 “Disaster” defined. “Disaster”
means a fire, flood, earthquake, drought, explosion, civil disturbance, crisis
involving violence on school property, at a school activity or on a school bus,
or any other occurrence or threatened occurrence that, regardless of cause:
1. Results in, or may result in,
widespread or severe damage 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
pursuant to NRS 414.090 and the
Division pursuant to NRS 353.2753,
Ê requires
immediate action to protect the health, safety and welfare of the residents of
this State.
(Added to NRS by 1997, 2538; A 1999, 3129; 2001, 1335)
NRS 353.2712 “Division” defined. “Division”
means the Division of Emergency Management of the Department of Public Safety.
(Added to NRS by 1999, 3128; A 2001, 2599)
NRS 353.2715 “Eligible project” defined. “Eligible
project” means a project that:
1. Is related to a disaster; and
2. Is proposed, coordinated or conducted
by a public or nonprofit private entity that has been designated and approved
as qualifying and eligible to receive federal grant money for the disaster from
a federal agency.
(Added to NRS by 1997, 2538; A 2013, 3438)
NRS 353.2725 “Grant match” defined. “Grant
match” means the share of a grant provided by a federal agency that must be
matched by a state or local government.
(Added to NRS by 1997, 2538; A 2013, 3438)
NRS 353.2731 “Local government” defined. “Local
government” has the 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 in the State General Fund. The Interim Finance Committee shall
administer the Disaster Relief Account.
2. The Division may accept grants, gifts
or donations for deposit in the Disaster Relief Account. Except as otherwise
provided in subsection 3, money received from:
(a) A direct legislative appropriation to the
Disaster Relief Account;
(b) A transfer from the State General Fund in an
amount equal to not more than 10 percent of the aggregate balance in the
Account to Stabilize the Operation of the State Government made pursuant to NRS 353.288; and
(c) A grant, gift or donation to the Disaster
Relief Account,
Ê must be
deposited in the Disaster Relief Account. Except as otherwise provided in NRS 414.135, the interest and income
earned on the money in the Disaster Relief Account must, after deducting any
applicable charges, be credited to the Disaster Relief Account.
3. If, at the end of each quarter of a
fiscal year, the balance in the Disaster Relief Account exceeds 0.75 percent of
the total amount of all appropriations from the State General Fund for the
operation of all departments, institutions and agencies of State Government and
authorized expenditures from the State General Fund for the regulation of
gaming for that fiscal year, the State Controller shall not, until the balance
in the Disaster Relief Account is 0.75 percent or less of that amount, transfer
any money in the Account to Stabilize the Operation of the State Government
from the State General Fund to the Disaster Relief Account pursuant to the
provisions of NRS 353.288.
4. Money in the Disaster Relief Account
may be used for any purpose authorized by the Legislature or distributed
through grants and loans to state agencies and local governments as provided in
NRS 353.2705 to 353.2771,
inclusive. Except as otherwise provided in NRS 353.276,
such grants will be disbursed on the basis of reimbursement of costs authorized
pursuant to NRS 353.274 and 353.2745.
5. If the State Board of Examiners
receives a notice submitted to and forwarded by the Division pursuant to
subsections 1 and 2 of NRS 353.2755, the State
Board of Examiners shall estimate:
(a) The money in the Disaster Relief Account that
is available for grants and loans for the disaster that is the subject of the
notice pursuant to the provisions of NRS 353.2705
to 353.2771, inclusive; and
(b) The anticipated amount of those grants and
loans for the disaster.
Ê Except as
otherwise provided in this subsection, if the anticipated amount determined
pursuant to paragraph (b) exceeds the available money in the Disaster Relief
Account for such grants and loans, all grants and loans from the Disaster
Relief Account for the disaster must be reduced in the same proportion that the
anticipated amount of the grants and loans exceeds the money in the Disaster
Relief Account that is available for grants and loans for the disaster. If the
reduction of a grant or loan from the Disaster Relief Account would result in a
reduction in the amount of money that may be received by a state agency or
local government from the Federal Government, the reduction in the grant or
loan must not be made.
(Added to NRS by 1997, 2538; A 1999, 3129; 2001, 1335; 2003,
20th Special Session, 195; 2005, 2083; 2010, 26th
Special Session, 9; 2011, 437; 2013, 3438)
NRS 353.274 Authorized grants to state agencies. Money
in the Account may be distributed as a grant to a state agency because of a
disaster for the payment of expenses incurred by the state agency for:
1. The repair or replacement of public
roads, public streets, bridges, water control facilities, public buildings,
public utilities, recreational facilities and parks owned by the State and
damaged by the disaster;
2. Any emergency measures undertaken to
save lives, protect public health and safety or protect public property,
including, without limitation, an emergency measure undertaken in response to a
crisis involving violence on school property, at a school activity or on a
school bus, in the jurisdiction in which the disaster occurred;
3. The removal of debris from publicly or
privately owned land and waterways undertaken because of the disaster;
4. The administration of a disaster
assistance program; and
5. Any project to prevent or reduce the
likelihood of damage to property or injury to persons resulting from a similar
disaster in the future.
(Added to NRS by 1997, 2539; A 1999, 3130; 2001, 1336; 2003,
20th Special Session, 196; 2013, 3439)
NRS 353.2745 Authorized grants to local governments. Money
in the Account may be distributed as a grant to a local government because of a
disaster for:
1. The payment of not more than 50 percent
of the expenses incurred by the local government for:
(a) The repair or replacement of public roads,
public streets, bridges, water control facilities, public buildings, public
utilities, recreational facilities and parks owned by the local government and
damaged by the disaster;
(b) Any emergency measures undertaken to save
lives, protect public health and safety or protect public property, including,
without limitation, an emergency measure undertaken in response to a crisis
involving violence on school property, at a school activity or on a school bus,
in the jurisdiction in which the disaster occurred;
(c) The removal of debris from publicly or
privately owned land and waterways undertaken because of the disaster; and
(d) Any project to prevent or reduce the
likelihood of damage to property or injury to persons resulting from a similar
disaster in the future; and
2. The payment of not more than 50 percent
of any grant match the local government must provide to obtain a grant from a
federal agency for an eligible project to repair damage caused by the disaster
within the jurisdiction of the local government.
(Added to NRS by 1997, 2539; A 1999, 3131; 2001, 1336; 2003,
20th Special Session, 197; 2013, 3439)
NRS 353.2751 Authorized loans to local governments. Money
in the Account may be distributed as a loan to a local government because of a
disaster for:
1. The payment of expenses incurred by the
local government for:
(a) The repair or replacement of public roads,
public streets, bridges, water control facilities, public buildings, public
utilities, recreational facilities and parks owned by the local government and
damaged by the disaster;
(b) Any overtime worked by an employee of the
local government because of the disaster or any other extraordinary expenses
incurred by the local government because of the disaster; and
(c) Any projects to reduce or prevent the
possibility of damage to persons or property from similar disasters in the
future; and
2. The payment of not more than 50 percent
of any grant match the local government must provide to obtain a grant from a
federal agency for an eligible project to repair damage caused by the disaster
within the jurisdiction of the local government. Before a loan may be
distributed to a local government pursuant to this subsection:
(a) The Interim Finance Committee must make a
determination that the local government is currently unable to meet its
financial obligations; and
(b) The local government must execute a loan
agreement in which the local government agrees to:
(1) Use the money only for the purpose of
paying the grant match; and
(2) Repay the entire amount of the loan,
without any interest or other charges, to the Account not later than 10 years
after the date on which the agreement is executed.
(Added to NRS by 1997, 2540; A 1999, 3131; 2003,
20th Special Session, 197; 2013, 3440)
NRS 353.2753 Requests for grants and loans: Assessment of damages by
Division; report of damages; determination of whether event constitutes
disaster; regulations.
1. A state agency or local government may
request the Division to provide technical assistance to the state agency or
local government by conducting an assessment of the damages related to an event
for which the state agency or local government seeks a grant or loan from the
Account.
2. Upon receipt of such a request, the
Division shall:
(a) Notify the State Board of Examiners of the
request;
(b) Investigate the event or cause the event to
be investigated to make an assessment of the damages related to the event; and
(c) Make or cause to be made a written report of
the damages.
3. As soon as practicable after completion
of the investigation and preparation of the report of damages, the Division shall:
(a) Determine whether the event constitutes a
disaster for which the state agency or local government may seek a grant or
loan from the Account; and
(b) Submit the report prepared pursuant to this
section and its written determination regarding whether the event constitutes a
disaster to the state agency or local government.
4. The Division shall prescribe by
regulation the information that must be included in a report of damages,
including, without limitation, a description of the damage caused by the event,
an estimate of the costs to repair such damage and a specification of whether
the purpose of the project is for repair or replacement, emergency response or
mitigation.
(Added to NRS by 1999, 3129; A 2003,
20th Special Session, 197; 2013, 3440)
NRS 353.2754 Requests for grants and loans: Determination that event
constitutes disaster required as condition for local governments. A local government may request a grant or loan
from the Account if:
1. Pursuant to NRS 414.090, the governing body of the
local government determines that an event which has occurred constitutes a
disaster; and
2. After the Division conducts an
assessment of 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,
20th Special Session, 198; 2013, 3441)
NRS 353.2755 Requests for grants and loans: Conditions; contents; procedure
for review of requests; recommendation of State Board of Examiners.
1. Not later than 60 days after the
Governor, in the case of a notice by a state agency, or the governing body of a
local government determines that an event constitutes a disaster, a state
agency or local government may submit to the Division a written notice of the
state agency’s or local government’s intention to request a grant or loan from
the Account as provided in NRS 353.2705 to 353.2771, inclusive, if:
(a) The agency or local government finds that,
because of a disaster, it is unable to pay for an expense or grant match
specified in NRS 353.274, 353.2745
or 353.2751 from money appropriated or otherwise
available to the agency or local government;
(b) The request has been approved by the chief
administrative officer of the state agency or the governing body of the local
government; and
(c) If the requester is an incorporated city, the
city has requested financial assistance from the county and was denied all or a
portion of the requested assistance.
2. Not later than 10 working days after it
receives a notice from a state agency or local government pursuant to
subsection 1, the Division shall forward a copy of the notice to the State
Board of Examiners and the Fiscal Analysis Division of the Legislative Counsel
Bureau.
3. A request by a state agency or local
government for a grant or loan from the Account:
(a) Must be submitted to the Division and the
Department of Taxation not later than 18 months after the Governor, in the case
of a request by a state agency, or the governing body of the local government
determines that an event constitutes a disaster, unless the Chief of the
Division grants an extension of time; and
(b) Must include:
(1) A statement specifying whether the
request is for a grant or loan and setting forth the amount of money requested
by the state agency or local government;
(2) An assessment of the need of the state
agency or local government for the money requested;
(3) If the request is submitted by a local
government that has established a fund pursuant to NRS 354.6115 to mitigate the effects of a
natural disaster, a statement of the amount of money that is available in that
fund, if any, for the payment of expenses incurred by the local government as a
result of a disaster;
(4) A determination of the type, value and
amount of resources the state agency or local government may be required to
provide as a condition for the receipt of a grant or loan from the Account;
(5) A written report of damages prepared
by the Division and the written determination made by the Division that the
event constitutes a disaster pursuant to NRS 353.2753;
and
(6) If the requester is an incorporated
city, all documents which relate to a request for assistance submitted to the
board of county commissioners of the county in which the city is located.
Ê Any
additional documentation relating to the request that is requested by the
Division or the Department of Taxation must be submitted to the Division or the
Department, as the case may be, within 10 working days after the date of the
Division’s or the Department’s request unless the Chief of the Division or the
Executive Director of the Department, as applicable, or his or her designee,
grants an extension.
4. Not later than 60 days after the
Division receives a request for a grant or loan and receives any additional
information requested by the Division, the Division shall:
(a) Except as otherwise provided in this
subsection, review the request to determine whether it contains the information
necessary for the State Board of Examiners and the Interim Finance Committee to
act upon the request and otherwise complies with the requirements of NRS 353.2705 to 353.2771,
inclusive;
(b) Prepare a written report of the determination
required by paragraph (a);
(c) Submit a copy of the request and its report
to the State Board of Examiners and to the Fiscal Analysis Division of the
Legislative Counsel Bureau; and
(d) Provide a copy of its report to the state
agency or local government, as applicable, and the Department of Taxation.
Ê The Division
shall coordinate its review of the request with the Department of Taxation to
ensure, to the extent practicable, that the Division’s review does not
duplicate the review conducted by the Department pursuant to subsection 5.
5. Not later than 60 days after the
Department of Taxation receives a request for a grant or loan and receives any
additional information requested by the Department, the Department shall:
(a) Review any financial information submitted in
support of the request which the Department believes to be relevant, including,
without limitation:
(1) The report of damages prepared by the
Division pursuant to NRS 353.2753;
(2) Information relating to the expenses
for which the grant or loan is requested;
(3) If the requester is a local government
and is requesting a loan, information relating to the current ability of the
local government to meet its financial obligations; and
(4) If the requester is a local government
and is requesting a grant or loan for the payment of any grant match described
in NRS 353.2745 or 353.2751,
information relating to the grant or grant match;
(b) Prepare a written report of its findings;
(c) Submit a copy of its report to the State
Board of Examiners and to the Fiscal Analysis Division of the Legislative
Counsel Bureau; and
(d) Provide a copy of the report to the state
agency or local government, as applicable, and the Division.
6. Upon its receipt of a request for a
grant or loan submitted pursuant to this section and the reports of the
Division and the Department of Taxation relating to the request, the State
Board of Examiners:
(a) Shall consider the request and the reports;
and
(b) May require any additional information that
it determines is necessary to make a recommendation.
7. If the State Board of Examiners finds
that a grant or loan is appropriate, it shall include in its recommendation to
the Interim Finance Committee the proposed amount of the grant or loan. If the
State Board of Examiners recommends a grant, it shall include a recommendation
regarding whether or not the state agency or local government requires an
advance to avoid severe financial hardship. If the State Board of Examiners
recommends a loan for a local government, it shall include the information
required pursuant to subsection 1 of NRS 353.2765.
If the State Board of Examiners finds that a grant or loan is not appropriate,
it shall include in its recommendation the reason for its determination.
8. The provisions of this section do not
prohibit a state agency or local government from submitting more than one
request for a grant or loan from the Account.
9. As used in this section, the term
“natural disaster” has the meaning ascribed to it in NRS 354.6115.
(Added to NRS by 1997, 2540; A 1999, 1659, 3131; 2003,
20th Special Session, 198; 2013, 3441)
NRS 353.276 Requests for grants and loans: Action by Interim Finance
Committee; limitation.
1. The State Board of Examiners shall
submit a recommendation for each request for a grant or loan made pursuant to NRS 353.2755 to the Director of the Legislative
Counsel Bureau. Upon receipt of the recommendation, the Director shall notify
the Chair of the Interim Finance Committee of that recommendation. The Chair
shall call a meeting of the Committee to consider the recommendation.
2. The Interim Finance Committee may
reject any recommendation of the State Board of Examiners and independently
evaluate and act upon any request submitted pursuant to NRS
353.2755.
3. If the Interim Finance Committee finds
that a grant or loan from the Account is appropriate and may be made in
accordance with the provisions of NRS 353.2705 to 353.2771, inclusive, it shall, by resolution:
(a) Establish the amount and purpose of the grant
or loan.
(b) Except as otherwise provided in this
paragraph, provide for the transfer of that amount from the Account to the
appropriate state agency or local government. If the request is for a grant,
the Interim Finance Committee shall authorize disbursement of the grant from the
Account on the basis of reimbursement for costs unless it determines that
disbursement in that manner would cause severe financial hardship to the state
agency or local government. If the Interim Finance Committee determines that
disbursement on the basis of reimbursement of costs would cause severe
financial hardship, the Interim Finance Committee may authorize an advance of
money to the state agency or local government in an amount not to exceed 25
percent of the total estimated cost of the projects for which the grant is
requested.
4. No grant or loan from the Account may
be made by the Interim Finance Committee to increase the salaries of any
officers or employees of the State or a local government.
(Added to NRS by 1997, 2541; A 1999, 3133; 2003,
20th Special Session, 199)
NRS 353.2765 Repayment of loans by local governments: Schedule; use of money
received from Federal Government.
1. In addition to any applicable
requirements set forth in NRS 353.2751, if the
Interim Finance Committee approves a loan to a local government pursuant to the
provisions of NRS 353.2705 to 353.2771, inclusive, the approval must include a
schedule for the repayment of the loan. The schedule must specify:
(a) A period of not more than 10 years for the
repayment of the loan; and
(b) The rate of interest, if any, for the loan.
2. Except as otherwise provided in
subsection 3, if a local government receives a loan from the Account and,
before the loan is repaid, the local government receives money from the Federal
Government for a grant match or any of the expenses set forth in subsection 1
of NRS 353.2751 for which the local government
received the loan, the local government shall deposit with the State Treasurer
for credit to the Account an amount of money equal to the money it received
from the Federal Government for the grant match or the expenses.
3. Any money deposited with the State
Treasurer for credit to the Account pursuant to subsection 2 must be used to
pay the unpaid balance of the loan specified in subsection 2. If any money
remains after that payment is made, the remaining money must be paid to the
local government to whom the loan was made.
(Added to NRS by 1997, 2541; A 2003,
20th Special Session, 200)
NRS 353.2771 Provision of resources of agencies and local governments
required for grant or loan.
1. Except as otherwise provided in this
section, no grant or loan may be made from the Account to a state agency or
local government unless, as a condition of making the grant or loan, the state
agency or local government agrees to provide an amount of its resources equal
to at least 25 percent of the grant or loan. The State Board of Examiners shall
determine the type, value and amount of the resources, including money, labor,
materials, supplies and equipment, that is required to be provided by the state
agency or local government.
2. If a state agency or local government
submits a request for a grant or loan pursuant to NRS
353.2755 and:
(a) It maintains a policy of insurance providing
coverage 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,
Ê the State
Board of Examiners may recommend that the state agency or local government
provide a portion of its resources in an amount that is less than the amount
required pursuant to subsection 1.
3. The State Board of Examiners may, if it
determines that the state agency or local government is unable to provide any
portion of its resources as its contribution for the receipt of a grant or
loan, recommend that the state agency or local government not be required to
provide any portion of its resources as a condition for the receipt of the
grant or loan.
(Added to NRS by 1997, 2542; A 2003,
20th Special Session, 200)
INVESTMENT OF STATE MONEY PLACED IN ESCROW
NRS 353.280 Authorized investments; interest; investment in
reverse-repurchase agreement prohibited.
1. When state money is placed in escrow,
the escrow agent is authorized to invest that money in:
(a) United States Government securities.
(b) United States Postal Service obligations.
(c) Federal National Mortgage Association
obligations whose maturity date is before the end of the escrow period.
(d) Money market mutual funds that:
(1) Are registered with the Securities and
Exchange Commission;
(2) Are rated by a nationally recognized
rating service as “AAA” or its equivalent; and
(3) Invest only in securities issued or
guaranteed as to payment of principal and interest by the Federal Government,
or its agencies or instrumentalities, or in repurchase agreements that are
fully collateralized by such securities.
Ê The interest
from the securities must be credited to the proper state agency.
2. The escrow agent shall not invest state
money pursuant 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 Cash flow of money belonging to State; allocation between
deposits and investments; duties of State Board of Finance. The State Board of Finance shall, in addition
to its other duties prescribed by law:
1. Study the cash flow of moneys belonging
to the State, and recommend to the State Controller and the State Treasurer
appropriate measures to accommodate the time of cash expenditures to the time
of cash receipts, in order to minimize the amount of money required as active
deposits.
2. Ascertain and keep current a proper
allocation of the moneys belonging to the State between deposits, active and
inactive, and investments.
(Added to NRS by 1969, 1201)
ACCOUNT TO STABILIZE THE OPERATION OF THE STATE GOVERNMENT
NRS 353.288 Creation; annual deposit of state revenue required; transfer of
percentage of total anticipated revenue required beginning July 1, 2015;
transfer of percentage of balance to Disaster Relief Account; use of money in
Account.
1. The Account to Stabilize the Operation
of the State Government is hereby created in the State General Fund. Except as
otherwise provided in subsections 3 and 4, each year after the close of the
previous fiscal year and before the issuance of the State Controller’s annual
report, the State Controller shall transfer from the State General Fund to the
Account to Stabilize the Operation of the State Government:
(a) Forty percent of the unrestricted balance of
the State General Fund, as of the close of the previous fiscal year, which
remains after subtracting an amount equal to 7 percent of all appropriations
made from the State General Fund during that previous fiscal year for the
operation of all departments, institutions and agencies of State Government and
for the funding of schools; and
(b) Commencing with the fiscal year that begins
on July 1, 2015, 1 percent of the total anticipated revenue for the fiscal year
in which the transfer will be made, as projected by the Economic Forum for that
fiscal year pursuant to paragraph (e) of subsection 1 of NRS
353.228 and as adjusted by any legislation enacted by the Legislature that
affects state revenue for that fiscal year.
2. Money transferred pursuant to
subsection 1 to the Account to Stabilize the Operation of the State Government
is a continuing appropriation solely for the purpose of authorizing the
expenditure of the transferred money for the purposes set forth in this
section.
3. The balance in the Account to Stabilize
the Operation of the State Government must not exceed 20 percent of the total
of all appropriations from the State General Fund for the operation of all
departments, institutions and agencies of the State Government and for the
funding of schools and authorized expenditures from the State General Fund for
the regulation of gaming for the fiscal year in which that revenue will be
transferred to the Account to Stabilize the Operation of the State Government.
4. Except as otherwise provided in this
subsection and NRS 353.2735, beginning with the
fiscal year that begins on July 1, 2003, the State Controller shall, at the end
of each quarter of a fiscal year, transfer from the State General Fund to the
Disaster Relief Account created pursuant to NRS
353.2735 an amount equal to not more than 10 percent of the aggregate
balance in the Account to Stabilize the Operation of the State Government
during the previous quarter. The State Controller shall not transfer more than
$500,000 for any quarter pursuant to this subsection.
5. The Chief of the Budget Division of the
Department of Administration may submit a request to the State Board of
Examiners to transfer money from the Account to Stabilize the Operation of the
State Government to the State General Fund:
(a) If the total actual revenue of the State
falls short by 5 percent or more of the total anticipated revenue for the
biennium in which the transfer will be made, as determined by the Legislature,
or the Interim Finance Committee if the Legislature is not in session; or
(b) If the Legislature, or the Interim Finance
Committee if the Legislature is not in session, and the Governor declare that a
fiscal emergency exists.
6. The State Board of Examiners shall
consider a request made pursuant to subsection 5 and shall, if it finds that a
transfer should be made, recommend the amount of the transfer to the Interim
Finance Committee for its independent evaluation and action. The Interim
Finance Committee is not bound to follow the recommendation of the State Board
of Examiners.
7. If the Interim Finance Committee finds
that a transfer recommended by the State Board of Examiners should and may
lawfully be made, the Committee shall by resolution establish the amount and
direct the State Controller to transfer that amount to the State General Fund.
The State Controller shall thereupon make the transfer.
8. In addition to the manner of allocation
authorized pursuant to subsections 5, 6 and 7, the money in the Account to
Stabilize the Operation of the State Government may be allocated directly by
the Legislature to be used for any other purpose.
(Added to NRS by 1991, 2471; A 1995, 1566; 1997, 118, 2542; 2001, 855; 2003,
20th Special Session, 201; 2005, 2084; 2009, 1413;
2010,
26th Special Session, 10; 2011, 438, 2890; 2013, 2611)
STATE ACCOUNTING PROCEDURES LAW
NRS 353.291 Short title. NRS 353.291 to 353.3245,
inclusive, may be 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 Purpose of law; reservation of power to create funds and
accounts.
1. It is the purpose of the State
Accounting Procedures Law to set forth legislative policy governing the State’s
financial procedures which relate to accounting and reporting, and to establish
a system of accounting for the State that:
(a) Presents fairly and with full disclosure the
financial position and the results of financial operations of the funds and
account groups of the State in conformity with generally accepted accounting
principles; and
(b) Determines and demonstrates compliance with
legal and contractual requirements related to finance.
2. The Legislature reserves the sole right
to establish 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 the context otherwise
requires, and in all accounting procedures and reports pursuant to this
chapter, the words and terms defined in NRS 353.2961
to 353.3135, inclusive, have the meanings ascribed
to them in those sections.
(Added to NRS by 1969, 506; A 1977, 41; 1987, 623; 2001, 2752)
NRS 353.2961 “Account group” defined. “Account
group” means an independent self-balancing group of accounts set up to account
for such matters as the principal and interest on unmatured general obligation
bonds and certain fixed assets of the State which do not come within the
definition of fund.
(Added to NRS by 1977, 38; A 1989, 593)
NRS 353.2965 “Accounting system” defined. “Accounting
system” means the total structure of records and procedures which discover, record,
classify, summarize and report information on the financial position and
results of operations of the State’s funds, account groups and organizational
components.
(Added to NRS by 1977, 37; A 1987, 623)
NRS 353.2975 “Agency fund” defined. “Agency
fund” means a fiduciary fund 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 “Encumbrance” defined. “Encumbrance”
means an obligation in the form of a purchase order, contract or salary
commitment for which an estimated amount has been reserved and ceases to be an
encumbrance when the actual liability is created.
(Added to NRS by 1977, 38)
NRS 353.3027 “Expenditure” defined. “Expenditure”
means the cost of goods delivered or services rendered, whether paid or unpaid,
any provision for debt retirement not reported as a liability of the fund from
which retired, and any capital outlays. For financial reporting, the term does
not include an encumbrance.
(Added to NRS by 1977, 38; A 1987, 623)
NRS 353.305 “Fund” defined. “Fund”
means a fiscal and accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together with all related
liabilities and residual equities or balances, and changes therein, which are
segregated to carry on specific activities or attain certain objectives in
accordance with special regulations, restrictions or limitations.
(Added to NRS by 1969, 506; A 1987, 623)
NRS 353.307 “Fund balance” defined. “Fund
balance” means the excess of assets over liabilities in a governmental fund.
(Added to NRS by 1969, 506; A 1987, 623)
NRS 353.3076 “Generally accepted accounting principles” defined. “Generally accepted accounting principles”
means generally accepted accounting principles for government as prescribed by
the Governmental Accounting Standards Board.
(Added to NRS by 2001, 2751)
NRS 353.3085 “Lapse” defined. “Lapse”
as applied to an appropriation means the automatic termination of such
appropriation within a fund.
(Added to NRS by 1977, 38)
NRS 353.3087 “Liability” defined. “Liability”
means a debt or other legal obligation arising out of a transaction in the past
which must be liquidated, renewed or refunded at some future date.
(Added to NRS by 1977, 38; A 1987, 624)
NRS 353.311 “Revenue” defined. “Revenue”
means the gross increase in ownership equity during a designated period. If the
accounts are kept on an accrual basis, the term designates:
1. Additions to assets which do not
increase any liability or represent the recovery of an expenditure or
contributions of fund capital in proprietary funds; and
2. The cancellation of liabilities without
a corresponding increase in other liabilities or a decrease in assets.
Ê If the
accounts are kept on the modified accrual basis, the additions must be
measurable and available to finance expenditures of the fiscal period.
(Added to NRS by 1969, 507; A 1987, 624)
NRS 353.3115 “Reversion” defined. “Reversion”
as applied to an appropriation means the return of the unused amount of an
appropriation to the fund from which appropriated.
(Added to NRS by 1977, 38)
NRS 353.3135 “Trust fund” defined. “Trust
fund” means a fiduciary fund that is not an agency fund.
(Added to NRS by 1987, 622)
NRS 353.319 Administration of law; regulations.
1. The State Controller shall administer
the provisions of the State Accounting Procedures Law.
2. The State Controller shall, 30 days
prior to the adoption, amendment or repeal of an accounting or reporting
regulation give notice to each elective state officer, each state board or
commission and the head of each state department.
(Added to NRS by 1969, 507; A 1973, 1668; 1977, 41)
NRS 353.3195 Regulations regarding use of electronic symbols to substitute or
supplement signature of authorized officer.
1. The State Controller may provide by
regulation for the use of electronic symbols to substitute or supplement the
handwritten or facsimile signature of an authorized officer that indicates the
officer’s authorization or verification on a document required by the State
Controller pursuant to the provisions of NRS 353.291
to 353.3245, inclusive.
2. As used in this section, “authorized
officer” means any official of this state or any of its departments, agencies
or other instrumentalities or any of its political subdivisions whose signature
is required pursuant to subsection 1.
(Added to NRS by 1997, 69)
NRS 353.321 Categories of funds: Reporting; accounting; assignment by State
Controller.
1. The State Controller shall report each
fund in one of 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) Permanent funds;
(f) Enterprise funds;
(g) Internal service funds;
(h) Pension trust funds;
(i) Investment trust funds;
(j) Private purpose trust funds; or
(k) Agency funds.
2. All resources and financial
transactions of the State Government must be accounted for within a fund. The
State Controller shall assign each existing fund which is created by statute to
the proper category necessary to present the annual financial statements in
conformity with generally accepted accounting principles, notwithstanding any
statutory designation to the contrary.
(Added to NRS by 1977, 38; A 1981, 250; 1987, 624; 2001, 2752)
NRS 353.323 State General Fund created; use of categories of funds and
account groups.
1. Governmental funds must be used as a
means of accounting for segregations of financial resources by focusing upon a
determination of financial position and changes in financial position rather
than upon a determination of net income.
2. The State General Fund is hereby
created and must be used to receive all revenues and account for all
expenditures not otherwise provided 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 to
account for revenues from specific sources, other than expendable trusts and
revenues for major capital projects, that are legally restricted to
expenditures for specified purposes and not provided for by law in any other
fund.
(c) A fund for construction of capital projects,
which must be used to account for financial resources to be used for the
acquisition or construction of major capital facilities, other than those
financed by proprietary funds or trust funds.
(d) Debt service funds, which must be used to
account for the accumulation of resources and the use of those resources for
the retirement of any general long-term debt.
4. Proprietary funds must be used to
account for the state’s ongoing organizations and activities that are similar
to those found in nongovernmental entities by focusing upon a determination of
net income, financial position and changes in financial position. Proprietary
funds include:
(a) Internal service funds, which must be used to
account for and finance the self-supporting activities of a service
characteristically utilized by departments of State Government or other
governments, on a cost-reimbursement basis.
(b) Enterprise funds, which must be used to
account for operations that are financed and conducted in a manner similar to
the operations of a private business:
(1) When the intent of the governing body
is to have the expenses, including depreciation, of providing goods or services
on a continuing basis to the general public, financed or recovered primarily
through charges to the users; or
(2) For which the Legislature has decided
that a periodic determination of revenues earned, expenses incurred and net
income is consistent with public policy and is appropriate for maintenance of
capital assets, control of organizational and financial management,
accountability or similar purposes.
5. Fiduciary funds must be used to account
for assets held 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 for accounting purposes as a governmental fund or a proprietary
fund.
6. Account groups must be used to account
for and control the State’s general fixed assets and general long-term debts,
and include:
(a) The general long-term debt account group,
which must be used to account for the principal and interest on all unmatured
general obligation bonds and long-term liabilities not required to be accounted
for in a specific fund; and
(b) The general fixed assets account group, which
must be used to account for all fixed assets except those accounted for in
proprietary funds or trust funds.
(Added to NRS by 1977, 38; A 1981, 250; 1987, 624)
NRS 353.3235 State agencies to record revenue receivable from certain
billings in state central accounting system.
1. A state agency that uses an invoicing
and billing procedure shall record the revenue receivable from those billings
in the central accounting system of this state.
2. As used in this section, “state agency”
means an agency, bureau, board, commission, department, division or any other
unit of the Executive Department of the State Government.
(Added to NRS by 1999, 1420)
NRS 353.3241 Modified accrual or accrual basis of accounting to be used.
1. The modified accrual or accrual basis
of accounting, as appropriate, must be utilized in measuring financial position
and operating results.
2. Revenues and expenditures concerning
governmental funds must be recognized on the modified accrual basis. Revenues
must be recognized in the accounting period in which they become available and
measurable. Expenditures must be recognized in the accounting period in which
the liability of the fund is incurred, if measurable, except for unmatured
interest on general long-term debt and on indebtedness secured by
interest-bearing levies for special assessments, which must be recognized when
due.
3. Revenues and expenses concerning
proprietary funds must be recognized on the accrual basis. Revenues must be
recognized in the accounting period in which they are earned and become
measurable. Expenses must be recognized in the period incurred, if measurable.
4. Revenues and expenses or expenditures,
as appropriate, concerning fiduciary funds must be recognized on the basis
consistent with the objective for accounting measurement. Nonexpendable trust
funds and funds held in trust for pensions must be accounted for on the accrual
basis. Expendable trust funds must be accounted for on the modified accrual
basis. Assets and liabilities of agency funds must be accounted for on the
modified accrual basis.
5. Transfers must be recognized in the
accounting period in which the relevant interfund receivables and payables
arise.
(Added to NRS by 1987, 622)
NRS 353.3245 Generally accepted principles of accounting to be followed;
State Controller to be provided with information for accounting.
1. Generally accepted accounting
principles must be followed throughout the accounting procedures and reporting
of the State’s financial position and results of operations in each fiscal
period for each fund and account group.
2. Any elective state officer, any state
board or commission and any head of a state department shall provide to the
State Controller, when requested, the necessary accounting information for him
or her to report the financial position and results of operations of the state
funds and account groups.
(Added to NRS by 1977, 39; A 1989, 593)
AUDIT REPORTS OF STATE AGENCIES
NRS 353.325 Distribution and dissemination of audit report of state agency;
prohibited provision in contract with auditor.
1. Each state agency, within 10 days after
receiving an audit report pertaining to that agency, including a management
letter and the agency’s reply, shall submit one copy of the audit report to:
(a) The Chief of the Budget Division of the
Department of 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 be disseminated by or on behalf of the state agency for which the
report was prepared by inclusion, without limitation, in or on:
(a) An official statement or other document
prepared in connection with the offering of bonds or other securities;
(b) A filing made pursuant to the laws or
regulations of this State;
(c) A filing made pursuant to a rule or
regulation of the Securities and Exchange Commission of the United States; or
(d) A website maintained by a state agency on the
Internet or its successor,
Ê without the
consent of the auditor who prepared the audit report. A provision of a contract
entered into between an auditor and a state agency that is contrary to the
provisions of this subsection is against the public policy of this State and is
void and unenforceable.
(Added to NRS by 1971, 563; A 1973, 1668; 1987, 2055; 2005, 1343)
STATEWIDE COST ALLOCATION PLAN
NRS 353.331 Annual preparation. The
Director of the Department of Administration shall annually prepare a statewide
cost allocation plan distributing service agency indirect costs among the
various agencies in accordance with the principles and procedures established
by federal regulations 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 Governor shall compile a report on the status of the finances of the State
including the information published in:
(a) The most recent executive budget report
prepared pursuant to the provisions of NRS 353.185;
(b) The most recent report prepared by the State
Controller pursuant to the provisions of NRS
227.110;
(c) The most recent report on the count of state
money prepared pursuant to the provisions of NRS
353.075;
(d) The most recent report on the transactions
and proceedings of the Department of Taxation prepared pursuant to the
provisions of NRS 360.100;
(e) The most recent report prepared by each
school district pursuant to the provisions of NRS 387.303;
(f) The most recent report prepared and submitted
by each local government pursuant to the provisions of NRS 360.220; and
(g) Any other report prepared by the State, or a
county, city, town or school district, or any public agency of this State or
its political subdivisions that the Governor deems to be relevant to the status
of finances of the State.
2. The report required pursuant to
subsection 1 must be:
(a) Titled the “Nevada Report to Taxpayers”;
(b) Written in plain English; and
(c) Contain such information as the Governor
deems appropriate to provide a full and accurate description on the status of
the finances of the State, including, without limitation:
(1) The total amount of revenue collected
by the State or an agency of the State during the preceding fiscal year;
(2) The actual total of all expenses and
expenditures by the State or an agency of the State during the preceding fiscal
year;
(3) A comparison of the total amount appropriated
or authorized for expenditure by the State during the preceding fiscal year and
the actual total of all expenses and expenditures by the State during the
preceding fiscal year;
(4) The total amount of outstanding public
debt of the State at the end of the preceding fiscal year;
(5) The total cost to pay the public debt
of the State 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 school
district, or any public agency of this State or its political subdivisions as
the Governor deems necessary to provide a full and accurate description on the
status of the finances of the State.
3. The Governor shall make the report
required pursuant to subsection 1 available for access by the public on the
Internet or its successor, if any.
(Added to NRS by 2005, 2438; A 2007, 2960)
RECEIPT OF GIFT OR GRANT
NRS 353.335 Procedure for acceptance of gift or grant of property or
services.
1. Except as otherwise provided in
subsections 5 and 6, a state agency may accept any gift or grant of property or
services from any source only if it is included in an act of the Legislature
authorizing expenditures of nonappropriated money or, when it is not so included,
if it is approved as provided in subsection 2.
2. If:
(a) Any proposed gift or grant is necessary
because of an emergency as defined in NRS 353.263
or for the protection or preservation of life or property, the Governor shall
take reasonable and proper action to accept it and shall report the action and
his or her reasons for determining that immediate action was necessary to the
Interim Finance Committee at its first meeting after the action is taken.
Action by the Governor pursuant to this paragraph constitutes acceptance of the
gift or grant, and other provisions of this chapter requiring approval before
acceptance do not apply.
(b) The Governor determines that any proposed gift
or grant would be forfeited if the State failed to accept it before the
expiration of the period prescribed in paragraph (c), the Governor may declare
that the proposed acceptance requires expeditious action by the Interim Finance
Committee. Whenever the Governor so declares, the Interim Finance Committee has
15 days after the proposal is submitted to its Secretary within which to
approve or deny the acceptance. Any proposed acceptance which is not considered
within the 15-day period shall be deemed approved.
(c) The proposed acceptance of any gift or grant
does not qualify pursuant to paragraph (a) or (b), it must be submitted to the
Interim Finance Committee. The Interim Finance Committee has 45 days after the
proposal is submitted to its Secretary within which to consider acceptance. Any
proposed acceptance which is not considered within the 45-day period shall be
deemed approved.
3. The Secretary shall place each request
submitted to the Secretary pursuant to paragraph (b) or (c) of subsection 2 on
the agenda of the next meeting of the Interim Finance Committee.
4. In acting upon a proposed gift or
grant, the Interim Finance Committee shall consider, among other things:
(a) The need for the facility or service to be
provided or improved;
(b) Any present or future commitment required of
the State;
(c) The extent of the program proposed; and
(d) The condition of the national economy, and
any related fiscal or monetary policies.
5. A state agency may accept:
(a) Gifts, including grants from nongovernmental
sources, not exceeding $20,000 each in value; and
(b) Governmental grants not exceeding $150,000
each in value,
Ê if the gifts
or grants are used for purposes which do not involve the hiring of new
employees and if the agency has the specific approval of the Governor or, if
the Governor delegates this power of approval to the Chief of the Budget
Division of the Department of Administration, the specific approval of the
Chief.
6. This section does not apply to:
(a) The Nevada System of Higher Education;
(b) The Department of Health and Human Services
while acting as the state health planning and development agency pursuant to
paragraph (d) of subsection 2 of NRS
439A.081 or for donations, gifts or grants to be disbursed pursuant to NRS 433.395 or 435.490; or
(c) Artifacts donated to the Department of
Tourism and Cultural Affairs.
(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; 2007, 2906; 2011, 1738,
2973; 2013, 2996)
NRS 353.337 Grant from Federal Government: Compliance with requirement for
public hearing. If a public
hearing is required in connection with a grant from the Federal Government to a
state agency, commission or department, the agency, commission or department
may:
1. Request that the hearing be included as
an item on the agenda of a meeting of the Interim Finance Committee; or
2. Conduct the hearing in accordance with chapter 241 of NRS.
(Added to NRS by 2011, 1737)
NRS 353.339 Grant for program requiring approval of Interim Finance
Committee: Commencement of program before obtaining approval. A department, institution or agency of the
Executive Department of the State Government that receives a grant for a
program which requires the approval of the Interim Finance Committee and which
requires the department, institution or agency to take action to carry out the
program, including, without limitation, classifying positions, recruiting for
positions, advertising for bids and requesting proposals, may begin to carry
out the program before obtaining that approval if the department, institution
or agency includes a statement in any notice or advertisement that the position
or contract is contingent upon the approval of the Interim Finance Committee.
(Added to NRS by 2011, 1737)
ADVANCES FROM STATE GENERAL FUND
NRS 353.3463 Temporary advance from State General Fund for authorized
expenses of Division of State Parks of State Department of Conservation and
Natural Resources.
1. If the Administrator of the Division of
State Parks of the State Department of Conservation and Natural Resources
determines that current claims exceed the amount of money available because
revenue from fees or assessments has not been collected or because of a delay
in other expected receipts, he or she may request from the Director of the
Department of Administration a temporary advance from the State General Fund
for the payment of authorized expenses.
2. The Director of the Department of
Administration shall notify the State Controller and the Fiscal Analysis Division
of the Legislative Counsel Bureau of his or her approval of a request made
pursuant to subsection 1. The State Controller shall draw his or her warrant
upon receipt of the approval 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
Department of Administration.
(b) Is limited to 25 percent of the revenue
expected to be received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced
from the State General Fund pursuant to subsection 3 must be repaid by August
31 following the end of the immediately preceding fiscal year.
(Added to NRS by 2010, 26th
Special Session, 88)
NRS 353.3465 Temporary advance from State General Fund for authorized
expenses of Department of Tourism and Cultural Affairs.
1. If the Director of the Department of
Tourism and Cultural Affairs determines that current claims exceed the amount
of money available because revenue from fees or assessments has not been
collected or because of a delay in other expected receipts, he or she may
request from the Director of the Department of Administration a temporary
advance from the State General Fund for the payment of authorized expenses.
2. The Director of the Department of
Administration shall notify the State Controller and the Fiscal Analysis
Division of the Legislative Counsel Bureau of his or her approval of a request
made pursuant to subsection 1. The State Controller shall draw his or her
warrant upon receipt of the approval 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
Department of Administration.
(b) Is limited to 25 percent of the revenue
expected to be received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced
from the State General Fund pursuant to subsection 3 must be repaid by August
31 following the end of the immediately preceding fiscal year.
(Added to NRS by 2010, 26th
Special Session, 89; A 2011, 2974)
NRS 353.347 Temporary advance from State General Fund for authorized
expenses of Department of Employment, Training and Rehabilitation.
1. If the Director of the Department of
Employment, Training and Rehabilitation determines that current claims exceed
the amount of money available because revenue from billed services has not been
collected or because of a delay in the receipt of money from federal grants, he
or she may request from the Director of the Department of Administration a
temporary advance from the State General Fund for the payment of authorized
expenses.
2. The Director of the Department of
Administration shall notify the State Controller and the Fiscal Analysis
Division of the Legislative Counsel Bureau of his or her approval of a request
made pursuant to subsection 1. The State Controller shall draw his or her
warrant upon receipt of the approval 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
Department of Administration for the budget account of the Nevada Equal Rights
Commission of the Department of Employment, Training and Rehabilitation.
(b) Is limited to 25 percent of the revenue
expected to be received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced
from the State General Fund to an account pursuant to subsection 3 must be
repaid by August 31 following the end of the immediately preceding fiscal year.
(Added to NRS by 1997, 437)
NRS 353.349 Temporary advance from State General Fund for authorized
expenses of Division of Public and Behavioral Health of Department of Health
and Human Services.
1. If the Administrator of the Division of
Public and Behavioral Health of the Department of Health and Human Services
determines that current claims exceed the amount of money available because
revenue from billed services has not been collected or because of a delay in
the receipt of money from federal grants, the Administrator may request from
the Director of the Department of Administration a temporary advance from the
State General Fund for the payment of authorized expenses.
2. The Director of the Department of
Administration shall notify the State Controller and the Fiscal Analysis
Division of the Legislative Counsel Bureau of the Director’s approval of a
request made pursuant to subsection 1. The State Controller shall draw his or
her warrant upon receipt of the approval 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
Department of Administration for the following budget accounts of the Division
of Public and Behavioral Health of the Department of Health and Human Services:
(1) Consumer Health Protection;
(2) Community Health Services;
(3) Women, Infants and Children;
(4) Bureau of Health Facilities; and
(5) Radiological Health.
(b) Is limited to 25 percent of the revenues
expected to be received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced
from the State General Fund to an account pursuant to subsection 3 must be
repaid by August 31 following the end of the immediately preceding fiscal year.
(Added to NRS by 1991, 1582; A 2013, 2997)
NRS 353.351 Temporary advance from State General Fund for authorized
expenses of Aging and Disability Services Division of Department of Health and
Human Services.
1. If the Administrator of the Aging and
Disability Services Division of the Department of Health and Human Services
determines that current claims exceed the amount of money available because
revenue from billed services has not been collected, the Administrator may
request from the Director of the Department of Administration a temporary
advance from the State General Fund for the payment of authorized expenses.
2. The Director of the Department of
Administration shall notify the State Controller and the Fiscal Analysis
Division of the Legislative Counsel Bureau of the Director’s approval of a
request made pursuant to subsection 1. The State Controller shall draw his or
her warrant upon receipt of the approval 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
Department of Administration for the following budget accounts of the Aging and
Disability Services Division of the Department of Health and Human Services:
(1) Rural Regional Center;
(2) Desert Regional Center;
(3) Sierra Regional Center; and
(4) Senior Services Program.
(b) Is limited to 25 percent of the revenues
expected to be received in the current fiscal year from any source other than
legislative appropriation.
4. Any money which is temporarily advanced
from the State General Fund to an account pursuant to subsection 3 must be
repaid by August 31 following the end of the immediately preceding fiscal year.
(Added to NRS by 1989, 483; A 1999, 113; 2013, 2997)
NRS 353.353 Temporary advance from State General Fund for authorized
expenses of Aging and Disability Services Division. Repealed.
(See NRS 220.120.)
NRS 353.357 Temporary advance from State General Fund for authorized
expenses of Western Interstate Commission for Higher Education.
1. If the three Nevada State Commissioners
on the Western Interstate Commission for Higher Education, acting jointly,
determine that current claims against the Western Interstate Commission for
Higher Education’s Fund for Student Loans created pursuant to NRS 397.063 exceed the amount of money
available in the Fund to pay the claims because of a delay in the receipt of
revenue due the Fund, the three Nevada State Commissioners may request from the
Director of the Department of Administration a temporary advance from the State
General Fund to the Western Interstate Commission for Higher Education’s Fund
for Student Loans for the payment of authorized expenses.
2. If the Director of the Department of
Administration approves a request made pursuant to subsection 1, the Director
shall notify the State Controller and the Fiscal Analysis Division of the
Legislative Counsel Bureau of that approval. The State Controller shall draw
his or her warrant upon receipt of the approval by the Director of the
Department of Administration.
3. An advance from the State General Fund
is limited to 50 percent of the revenue expected to be received by the Western
Interstate Commission for Higher Education’s Fund for Student Loans in the
current fiscal year from any source other than legislative appropriation.
4. Any money that is temporarily advanced
from the State General Fund pursuant to subsection 2 must be repaid by August
31 following 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 Advance from State General Fund for budget account supported by
administrative assessments; notification of Fiscal Analysis Division of
Legislative Counsel Bureau of approved advances.
1. The State Controller shall draw his or
her warrant, upon application by an agency responsible for the administration
of an account which is wholly or partially supported by administrative
assessments pursuant to NRS 176.059,
for not more in the aggregate in any fiscal year than 1/12th of the portion of
the total money received in the previous year which represents the share of
administrative assessments presently allocated to the account.
2. An agency shall not apply for an
advance pursuant to subsection 1 unless the application is first approved by
the Director of the Department of Administration.
3. Any money which is advanced from the
State General Fund to an account pursuant to subsection 1 must be repaid as
soon as the money which the advance replaced is deposited in the account. If
the money deposited in the account in any fiscal year is insufficient to pay
back the money advanced, an amount equal to the shortfall is hereby
contingently appropriated from the State General Fund to the account.
4. The Director of the Department of
Administration shall notify the Fiscal Analysis Division of the Legislative
Counsel Bureau if:
(a) The Director approves an advance pursuant to
subsection 2.
(b) The money deposited in an account in any fiscal
year is 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 353.500 to 353.630,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 353.510 to 353.540,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2001, 2478; A 2007, 829, 926)
NRS 353.510 “Agreement” defined. “Agreement”
means an agreement to purchase property, in the form of a lease or an agreement
to pay in installments, pursuant to which the State of Nevada or a state agency
may pay the purchase price of real or personal property over a period of time
which extends beyond the biennium in which the agreement is executed,
including, without limitation:
1. An agreement pursuant to which the
State of Nevada or a state agency may acquire the property that is the subject
of the agreement at the end of the term of the agreement or the end of the term
of a renewal of the agreement upon payment of no additional consideration or
nominal additional consideration; and
2. An agreement that, for the purposes of
federal income tax, is treated as an agreement for conditional sale.
(Added to NRS by 2001, 2478)
NRS 353.520 “Board” defined. “Board”
means the State Board of Finance.
(Added to NRS by 2001, 2478)
NRS 353.530 “Chief” defined. “Chief”
means the Chief of the Budget Division of the Department of Administration.
(Added to NRS by 2001, 2479)
NRS 353.540 “State agency” defined. “State
agency” means an agency, bureau, board, commission, department, division or any
other unit of the government of this State that is required to submit
information to the Chief pursuant to subsection 1 or 6 of NRS 353.210. “State agency” does not include the
Nevada System of Higher Education unless it is anticipated that payments under
the agreement will be made with state appropriations.
(Added to NRS by 2001, 2479; A 2005, 2905; 2007, 837)
NRS 353.545 Legislative findings and declaration. The
Legislature hereby finds and declares that:
1. The authority provided by other
specific statutes for the government of this State and the political
subdivisions of this State to use lease-purchase and installment-purchase
agreements provides an important and valuable option for these governmental
entities and, when this authority is used properly, provides great benefit to
the residents of this State.
2. The statutory provisions governing the
use of lease-purchase and installment-purchase agreements should be interpreted
to allow the process of entering into and carrying out these agreements to be
as streamlined and efficient as possible.
3. The government of this State and the
political subdivisions of this State should not use lease-purchase and
installment-purchase agreements to:
(a) Engage in or allow bid-shopping; or
(b) Avoid or circumvent any requirement regarding
the payment of prevailing wages for public works.
4. When using lease-purchase and
installment-purchase agreements, the government of this State and the political
subdivisions of this State should provide for the preferential hiring of Nevada
residents to the extent otherwise required by law.
5. If a lease-purchase or
installment-purchase agreement involves the construction, alteration, repair or
remodeling of an improvement:
(a) The person or entity that executes one or
more contracts or agreements for the actual construction, alteration, repair or
remodeling of the improvement shall include in such a contract or agreement the
contractual provisions and stipulations that are required to be included in a
contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.
(b) The government of this State or a political
subdivision of this State, the contractor who is awarded the contract or
entered into the agreement to perform the construction, alteration, repair or
remodeling of the improvement and any subcontractor on the project shall comply
with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as
if the government of this State or a political subdivision of this State had
undertaken the project or had awarded the contract.
(Added to NRS by 2007, 829; A 2009, 2071)
NRS 353.550 Requirements for agreement by state agency to acquire real
property or interest in or improvement to real property with terms that extend
beyond biennium in which executed.
1. A state agency may propose a project to
acquire real property, an interest in real property or an improvement to real
property through an agreement which has a term, including the terms of any
options for renewal, that extends beyond the biennium in which the agreement is
executed if the agreement:
(a) Provides that all obligations of the State of
Nevada and the state agency are extinguished by the failure of the Legislature
to appropriate money for the ensuing fiscal year for payments due pursuant to
the agreement;
(b) Does not encumber any property of the State
of Nevada or the state agency except for the property that is the subject of
the agreement;
(c) Provides that property of the State of Nevada
and the state agency, except for the property that is the subject of the
agreement, must not be forfeited if:
(1) The Legislature fails to appropriate
money for payments due pursuant to the agreement; or
(2) The State of Nevada or the state
agency breaches the agreement;
(d) Prohibits certificates of participation in the
agreement; and
(e) For the biennium in which it is executed,
does not require payments that are greater than the amount authorized for such
payments pursuant to the applicable budget of the state agency.
2. The provisions of paragraph (d) of
subsection 1 may be waived by the Board, upon the recommendation of the State
Treasurer, if the Board 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 subsection 1 may become effective:
(a) The proposed project must be approved by the
Legislature by concurrent resolution or statute or as part of the budget of the
state agency, or by the Interim Finance Committee when the Legislature is not
in regular session;
(b) The agency must submit the proposed agreement
to the Chief, the State Treasurer and the State Land Registrar for their review
and 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 353.555 Approval of Legislature or Interim Finance Committee required
for certain changes in scope of agreement.
1. Before the State of Nevada or a state
agency causes or allows a change in the scope of an agreement, the change must
be approved by:
(a) The Legislature, by concurrent resolution,
when the Legislature is in regular or special session; or
(b) The Interim Finance Committee, by resolution,
while the Legislature is not in regular or special session.
2. As used in this section, “change in the
scope of an agreement” means that, as compared to when the agreement was
originally entered into or previously changed, whichever is the more recent:
(a) The square footage of the property that is
the subject of the agreement will be increased or decreased by 10 percent or
more;
(b) Ten percent or more of the square footage of
the property that is the subject of the agreement will be allocated to a
different intended use; or
(c) The number of users of the property that is
the subject of the agreement will be increased or decreased by 10 percent or
more.
(Added to NRS by 2007, 925)
NRS 353.560 Legislature not obligated to appropriate money for payments due
pursuant to agreement; prohibition on such representations.
1. The provisions of NRS 353.500 to 353.630,
inclusive, do not obligate the Legislature to appropriate money for payments
due pursuant to an agreement entered into pursuant to those sections.
2. A state agency, person acting on behalf
of a state agency, officer of this State or employee of this State shall not
represent that the Legislature is obligated to appropriate money for payments
due pursuant to an agreement entered into pursuant to NRS
353.500 to 353.630, inclusive.
(Added to NRS by 2001, 2479; A 2007, 830)
NRS 353.570 State Treasurer authorized to take appropriate actions to
facilitate agreements. The State
Treasurer may take such actions as he or she deems appropriate to facilitate an
agreement pursuant to NRS 353.500 to 353.630, inclusive, including, without limitation:
1. Entering into contracts for relevant
professional services;
2. Obtaining credit enhancement and
interest rate hedges; and
3. Assisting with the offering of
certificates of participation pursuant to the limitations set forth in NRS 353.550.
(Added to NRS by 2001, 2479; A 2007, 830)
NRS 353.580 Exemption of agreement from requirement of competitive bidding
or other restrictions on procedure for awarding contracts. An agreement entered into pursuant to NRS 353.500 to 353.630,
inclusive, is not subject to any requirement of competitive bidding or other
restriction imposed on the procedure for the awarding of contracts.
(Added to NRS by 2001, 2479; A 2007, 830)
NRS 353.590 Exemption of agreement involving construction, alteration,
repair or remodeling of improvement from laws requiring competitive bidding and
certain provisions relating to public works; exceptions. If an agreement pursuant to NRS 353.500 to 353.630,
inclusive, involves the construction, alteration, repair or remodeling of an
improvement:
1. Except as otherwise provided in this
section, the construction, alteration, repair or remodeling of the improvement
may be conducted as specified in the agreement without complying with the
provisions of:
(a) Any law requiring competitive bidding; or
(b) Chapter 341
of NRS.
2. The person or entity that enters into
the agreement for the actual construction, alteration, repair or remodeling of
the improvement shall include in the agreement the contractual provisions and
stipulations that are required to be included in a contract for a public work
pursuant to the provisions of NRS 338.013
to 338.090, inclusive.
3. The State or a state agency, the
contractor who is awarded the contract or entered into the agreement to perform
the construction, alteration, repair or remodeling of the improvement and any
subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as
if the State or a state agency had undertaken the project or had awarded the
contract.
4. The provisions of:
(a) Paragraph (b) of subsection 9 of NRS 341.100; and
(b) NRS
341.105,
Ê apply to the
construction, alteration, repair or remodeling of the improvement.
(Added to NRS by 2001, 2480; A 2005, 2905; 2007, 664, 830; 2009, 2072;
2011, 3574)
NRS 353.600 Lease of property subject to agreement involving improvement to
state property: Conditions for entry; review and approval.
1. Except as otherwise provided in this
section, if an agreement pursuant to NRS 353.500 to
353.630, inclusive, involves an improvement to property
owned by the State of Nevada or the state agency, the State Land Registrar, in
consultation with the State Treasurer and in conjunction with the agreement,
upon approval of the State Board of Examiners, may enter into a lease of 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
the fair market rental of the property before the improvement is made, as
determined by the State Land Registrar in consultation with the State Treasurer
at the time the lease is entered into, which must be paid if the agreement
terminates before the expiration of the lease because the Legislature fails to
appropriate money for payments due pursuant to the agreement.
2. A lease entered into pursuant to this
section may provide for nominal rental payments to be paid pursuant to the
lease before the agreement terminates.
3. Before the State Land Registrar may
enter into a lease pursuant to this section:
(a) The State Land Registrar must submit the
proposed lease to the Chief and the State Treasurer for their review and
transmittal to the Board; and
(b) The Board must approve the lease.
(Added to NRS by 2001, 2480; A 2007, 830)
NRS 353.610 State agency to file copy of agreement and schedule of payments
with Chief and State Treasurer upon execution of agreement. Immediately after an agreement is executed
pursuant to NRS 353.550, the state agency on whose
behalf the agreement was executed shall file with the Chief and the State
Treasurer:
1. A fully executed copy of the agreement;
and
2. A schedule of payments that indicates
the principal and interest payments due throughout the term of the agreement.
(Added to NRS by 2001, 2480)
NRS 353.620 Property subject to agreement exempt from ad valorem property
taxation in certain circumstances. While
an agreement entered into pursuant to NRS 353.500
to 353.630, inclusive, is in effect, the property
that is the subject of the agreement is exempt from ad valorem property
taxation by this State and its political subdivisions if:
1. An improvement is being constructed on
the property pursuant to the agreement; or
2. This State or a state agency is in
possession of the property.
(Added to NRS by 2001, 2480; A 2007, 831)
NRS 353.630 Property subject to agreement deemed property of State or state
agency for purposes of statutory limits on damages that may be awarded against
State in certain circumstances. While
an agreement entered into pursuant to NRS 353.500
to 353.630, inclusive, is in effect, the property
that is the subject of the agreement shall be deemed to be the property of this
State or the state agency for the purposes of statutory limits on damages that
may be awarded against this State, including, without limitation, the limits in
chapter 41 of NRS, with respect to any action
or claim, including a claim for civil damages, that arises from or is related
to the property and is brought by a person who is not a party to the agreement
if:
1. An improvement is being constructed on
the property pursuant to the agreement; or
2. This State or a state agency is in
possession of the property.
(Added to NRS by 2001, 2481; A 2007, 831)
COLLECTION OF DEBTS OWED TO GOVERNMENTAL ENTITIES
NRS 353.650 State Controller: Entry into cooperative agreements to act as
collection agent for any governmental entity. The
Office of the State Controller may act as the collection agent for any
governmental entity pursuant to a cooperative agreement entered into between
the Office of the State Controller and the governmental entity.
(Added to NRS by 2011, 911)
NRS 353.660 State Controller: Entry into reciprocal agreement with Federal
Government for collection and offset of indebtedness. The
State Controller or his or her designee may enter into a reciprocal agreement
with the Federal Government for the collection and offset of indebtedness,
pursuant to which the State will offset from state tax refunds and from
payments otherwise due to vendors and contractors providing goods or services
to the departments, agencies or institutions of this State, non tax related
debt owed to the Federal Government, and the Federal Government will offset
from federal payments to vendors and taxpayers debt owed to the State of
Nevada.
(Added to NRS by 2011, 911)
