[Rev. 6/29/2024 3:25:58 PM--2023]
CHAPTER 251 - COUNTY AUDITORS AND COMPTROLLERS
COUNTY AUDITORS
NRS 251.010 Certain county recorders ex officio county auditors; exception; office; hours to remain open.
NRS 251.020 Facsimile signature.
NRS 251.030 Duties.
NRS 251.040 Finances of school district: Reports to clerk of school board and Superintendent of Public Instruction.
NRS 251.050 Extension of taxes on assessment roll.
COUNTY COMPTROLLERS
NRS 251.170 Appointment; compensation; duties; office; hours to remain open.
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COUNTY AUDITORS
NRS 251.010 Certain county recorders ex officio county auditors; exception; office; hours to remain open.
1. The county recorder is ex officio county auditor in counties in which a county comptroller has not been appointed, unless such an arrangement is altered pursuant to the mechanism set forth in NRS 244.1507.
2. County auditors shall keep an office at the county seat of their county, which must be kept open in accordance with the provisions of NRS 245.040.
[Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL § 4765] + [Part 1:178:1907; A 1929, 255; 1955, 6, 471]—(NRS A 1969, 1110, 1545; 1979, 522; 1985, 702; 2009, 593)
NRS 251.020 Facsimile signature.
1. Each county auditor is authorized to use a facsimile signature produced through a mechanical device in place of his or her handwritten signature whenever the necessity may arise and upon approval of the board of county commissioners, subject to the following conditions:
(a) That the mechanical device shall be of such nature that the facsimile signature may be removed from the mechanical device and kept in a separate secure place.
(b) That the use of the facsimile signature shall be made only under the direction and supervision of the officer whose signature it represents.
(c) That all of the mechanical device shall at all times be kept in a vault, securely locked, when not in use, to prevent any misuse of the same.
2. No facsimile signature produced through a mechanical device authorized by the provisions of this section shall be combined with the signature of another officer.
[Part 1:51:1953] + [2:51:1953]
NRS 251.030 Duties. The county auditor shall:
1. Number and keep a record of all demands allowed, showing the number, date, date of approval, amount, and name of the original holder, on what account allowed, and out of what fund payable.
2. Constantly be acquainted with the exact condition of the treasury, and every lawful demand upon it.
3. Report to the board of county commissioners, at each regular meeting thereof, the condition of each fund in the treasury.
4. Keep a complete set of books for the county, which shall be open to the inspection of the public, free of charge, during business hours, in which shall be set forth in a plain and businesslike manner every money transaction of the county, so that the county auditor can, at any time, when requested, tell the state of each fund, where the money came from, to what fund it belonged, and how and for what purpose it was expended, and also the collection made, and the money paid into the treasury by every officer.
[Part 11:80:1865; A 1939, 253; 1956, 198]
NRS 251.040 Finances of school district: Reports to clerk of school board and Superintendent of Public Instruction.
1. In addition to the requirements of NRS 251.030, the county auditor shall notify the clerk of the board of trustees of the county school district and send at the same time a duplicate of the report to the Superintendent of Public Instruction, at the beginning of each month, showing the amount of funds left to the credit of the district at the beginning of the previous month, new funds credited during the previous month and the source thereof, the total of disbursements allowed by warrants during the previous month, and the balance to the credit of the district at the beginning of the month in which the report is rendered.
2. The report must be in such form as the Superintendent of Public Instruction may prescribe.
[Part 11:80:1865; A 1939, 253; 1956, 198]—(NRS A 1960, 30; 1971, 515; 1979, 1640)
NRS 251.050 Extension of taxes on assessment roll. The county auditors of the several counties shall extend the taxes on the assessment roll without any additional fees or compensation.
[1:27:1891; C § 2351; RL § 1592; NCL § 2066]
COUNTY COMPTROLLERS
NRS 251.170 Appointment; compensation; duties; office; hours to remain open.
1. In each county having a population of 100,000 or more:
(a) Where there is a county administrator or county manager, the county administrator or county manager, with the confirmation of the board of county commissioners, shall appoint a county comptroller.
(b) Where there is no county administrator or county manager, the board of county commissioners shall appoint a county comptroller.
Ê The county comptroller shall perform all of the duties required of county auditors under this chapter or any other applicable law of this state, including county ordinances.
2. In any county having a population of less than 100,000:
(a) Where there is a county administrator or county manager, the county administrator or county manager, with the confirmation of the board of county commissioners, may appoint a county comptroller.
(b) Where there is no county administrator or county manager, the board of county commissioners may appoint a county comptroller.
Ê The county comptroller shall perform all of the duties required of county auditors under this chapter or any other applicable law of this state, including county ordinances.
3. The board may fix the compensation of the county comptroller. In counties where there is a county administrator or county manager, the administrator or manager may specify the procedures which the county comptroller shall follow in performing the duties of his or her office. In counties where there is no county administrator or county manager, the board of county commissioners may specify the procedures which the county comptroller shall follow in performing the duties of his or her office.
4. The county comptroller is the chief fiscal officer of his or her county under the direction of the county administrator or county manager, where there is one, subject to approval of the board of county commissioners. Where there is no county administrator or county manager, the county comptroller is under the direction of the board of county commissioners.
5. The county comptroller, as directed by the board of county commissioners, shall audit all books and records of any fund or department of the county and report the findings to the board.
6. The county comptroller shall keep an office at the county seat of his or her county, which must be kept open in accordance with the provisions of NRS 245.040.
(Added to NRS by 1969, 1109; A 1969, 1545; 1975, 1368; 1979, 522)