STATE STATUTES & CODES

NEVADA STATUTES AND CODES

BUDGETS OF LOCAL GOVERNMENTS

• 354.470 - Short title.
• 354.472 - Purposes of Local Government Budget and Finance Act.
• 354.474 - Applicability to local governments; “local government” defined.
• 354.475 - Exemption of certain special districts from requirements of Local Government Budget and Finance Act; conditional exemption from requirement of providing annual audit; regulations.
• 354.476 - Definitions.
• 354.479 - “Accrual basis” defined.
• 354.4815 - “Administrative entity” defined.
• 354.4817 - “Anticipated revenue” defined.
• 354.482 - “Appropriation” defined.
• 354.484 - “Assets” defined.
• 354.486 - “Audit” defined.
• 354.492 - “Budget” defined.
• 354.493 - “Budget augmentation” defined.
• 354.496 - “Budget year” defined.
• 354.499 - “Capital assets” defined.
• 354.4995 - “Capital projects fund” defined.
• 354.506 - “Contingency account” defined.
• 354.510 - “Debt service fund” defined.
• 354.516 - “Encumbrances” defined.
• 354.517 - “Enterprise fund” defined.
• 354.520 - “Expenditure” defined.
• 354.523 - “Expense” defined.
• 354.5237 - “Fiduciary fund” defined.
• 354.524 - “Final budget” defined.
• 354.526 - “Fiscal year” defined.
• 354.529 - “Function” defined.
• 354.530 - “Fund” defined.
• 354.533 - “Fund balance” defined.
• 354.534 - “General fund” defined.
• 354.535 - “General long-term debt” defined.
• 354.536 - “Governing body” defined.
• 354.543 - “Internal service fund” defined.
• 354.548 - “Liabilities” defined.
• 354.550 - “Modified accrual basis” defined.
• 354.553 - “Proprietary fund” defined.
• 354.557 - “Regional facility” defined.
• 354.560 - “Reserve” defined.
• 354.562 - “Revenue” defined.
• 354.570 - “Special revenue fund” defined.
• 354.571 - “Supplemental city-county relief tax” defined.
• 354.574 - “Tax rate” defined.
• 354.578 - “Tentative budget” defined.
• 354.590 - Actions of governing body by resolution or ordinance.
• 354.592 - Publication of notice: Requirements; cost.
• 354.594 - Committee on Local Government Finance to advise local governments of regulations, procedures and reports.
• 354.5943 - Regulations establishing procedures for transferring function from one local government to another.
• 354.5945 - Capital improvement plan: Preparation and submission; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemption.
• 354.5947 - Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission.
• 354.596 - Tentative budget: Preparation and filing; notice and public hearing; duties of Department of Taxation.
• 354.597 - Preparation of tentative budget and adoption of final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent.
• 354.598 - Final budget: Adoption; budget by default; certification; appropriations; limitations; changes.
• 354.598005 - Procedures and requirements for augmenting or amending budget.
• 354.59801 - Local government to file copy of certain documents for public inspection.
• 354.59803 - Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation.
• 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation.
• 354.59813 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances.
• 354.59815 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters.
• 354.598155 - Special ad valorem capital projects fund.
• 354.59817 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters.
• 354.59818 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters.
• 354.59819 - Separate fund for revenue used for operation of regional facility.
• 354.5982 - Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs.
• 354.59821 - Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance.
• 354.5987 - Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission.
• 354.59874 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government pursuant to agreement between local gov
• 354.598743 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists.
• 354.598747 - Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local gover
• 354.59875 - Calculation and imposition of common levy for unincorporated town.
• 354.59881 - Limitations on fees applicable to public utilities: Definitions.
• 354.598812 - Limitations on fees applicable to public utilities: “Customer” defined.
• 354.598813 - Limitations on fees applicable to public utilities: “Delinquent amount” defined.
• 354.598814 - Limitations on fees applicable to public utilities: “Fee” defined.
• 354.598815 - Limitations on fees applicable to public utilities: “Jurisdiction” defined.
• 354.598816 - Limitations on fees applicable to public utilities: “Personal wireless service” defined.
• 354.5988165 - Limitations on fees applicable to public utilities: “Place of primary use” defined.
• 354.598817 - Limitations on fees applicable to public utilities: “Public utility” defined.
• 354.598818 - Limitations on fees applicable to public utilities: “Revenue” defined.
• 354.59883 - Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances.
• 354.59885 - Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identifica
• 354.59887 - Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility.
• 354.59888 - Limitations on fees applicable to public utilities: Errors concerning billing for certain fees or designation of place of primary use; notification by customers of certain public utilities
• 354.59889 - Limitations on fees applicable to public utilities: Change of fees.
• 354.5989 - Limitations on fees for business licenses; exceptions.
• 354.59891 - Limitations on fees for building permits, barricade permits and encroachment permits; exceptions.
• 354.59893 - Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment; appointment and terms of members; officers; duties
• 354.599 - Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding.
• 354.600 - Contents of budget.
• 354.601 - Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited.
• 354.6015 - Fiscal report of local government: Requirements; publication; regulations.
• 354.6025 - Annual report of indebtedness of local government: Requirement; compilation into state report.
• 354.603 - Separate accounts in bank, credit union or savings and loan association for school district, county hospital, consolidated library district and district library.
• 354.604 - Funds maintained by local governments.
• 354.608 - Contingency account: Establishment; limit on appropriations; expenditures.
• 354.609 - Petty cash, imprest or revolving account.
• 354.6105 - Fund for extraordinary maintenance, repair or improvement of capital projects.
• 354.6113 - Fund for construction of capital projects.
• 354.6115 - Fund to stabilize operation of local government and mitigate effects of natural disaster.
• 354.6116 - Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds.
• 354.6117 - Limitation on amount of money transferred to certain funds; exception.
• 354.6118 - Interfund loans or loans to other local governments: Public hearing required.
• 354.612 - Establishment of one or more funds by resolution required; contents of resolution; accounting requirements; copy of resolution to be provided to Department of Taxation; proprietary funds; en
• 354.616 - Adjustment of expenses and revenues.
• 354.620 - Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund.
• 354.6215 - Limitation on use of reserves or balances of funds created to insure risks.
• 354.624 - Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor.
• 354.6241 - Contents of statement to auditor; expenditure of excess reserves in certain funds.
• 354.6245 - Review of annual audits by Department of Taxation; plan of correction of violations.
• 354.625 - Records relating to property and equipment; control of inventory.
• 354.6256 - Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions.
• 354.626 - Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions.

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