[Rev. 8/28/2019 12:34:43 PM]
[NAC-353 Revised Date: 8-19]
CHAPTER 353 - STATE FINANCIAL ADMINISTRATION
ELECTRONIC APPROVAL CODES
353.010 Definitions.
353.020 “Authorized officer” defined.
353.030 “Electronic approval code” defined.
353.040 Substitution of electronic approval code for handwritten or facsimile signature.
353.050 Responsibility for protection and proper use.
353.060 Certification of authorized use.
353.070 Authority of State Controller.
353.080 Grounds for disciplinary action; personal liability.
CLAIMS
353.100 Examination of claims for payment pursuant to legislative appropriation or authorization.
DISASTER RELIEF ACCOUNT
353.200 Report of damages by Division of Emergency Management for request for grant or loan: Contents.
ELECTRONIC APPROVAL CODES
NAC 353.010 Definitions. (NRS 353.3195) As used in NAC 353.010 to 353.080, inclusive, unless the context otherwise requires, the words and terms defined in NAC 353.020 and 353.030 have the meanings ascribed to them in those sections.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.020 “Authorized officer” defined. (NRS 353.3195) “Authorized officer” has the meaning ascribed to it in subsection 2 of NRS 353.3195.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.030 “Electronic approval code” defined. (NRS 353.3195) “Electronic approval code” means a series of electronic symbols issued to an authorized officer by the State Controller pursuant to subsection 1 of NRS 353.3195.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.040 Substitution of electronic approval code for handwritten or facsimile signature. (NRS 353.3195) An electronic approval code issued by the State Controller or a designee thereof to an authorized officer pursuant to subsection 1 of NRS 353.3195 may substitute for the handwritten or facsimile signature of the authorized officer on certain documents as set forth in NRS 353.3195.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.050 Responsibility for protection and proper use. (NRS 353.3195)
1. An authorized officer to whom an electronic approval code is issued:
(a) Shall exercise reasonable care to retain control of his or her electronic approval code and to prevent its disclosure to any other person; and
(b) Shall not use the electronic approval code in an unauthorized or fraudulent manner.
2. Before an electronic approval code may be issued to an authorized officer, the officer must sign a written statement accepting responsibility for the protection and proper use of an electronic approval code pursuant to the provisions of NAC 353.010 to 353.080, inclusive, and agreeing to indemnify the State for any loss or damage caused by his or her disclosure or unauthorized or fraudulent use, dissemination or publication of the electronic approval code.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.060 Certification of authorized use. (NRS 353.3195) A person who enters an electronic approval code into a document indicating his or her authorization or verification of the document certifies that he or she is the person to whom the electronic approval code was issued and that he or she is using the electronic approval code in an authorized manner.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.070 Authority of State Controller. (NRS 353.3195)
1. An electronic approval code that is issued to an authorized officer remains the property of the State Controller.
2. The State Controller may terminate the authority of an authorized officer to use an electronic approval code at any time with or without cause.
3. The State Controller may periodically audit the use of an electronic approval code at such times as he or she deems appropriate with or without cause.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
NAC 353.080 Grounds for disciplinary action; personal liability. (NRS 353.3195)
1. The State Controller may subject an authorized officer to disciplinary action or hold him or her personally liable for the disclosure or unauthorized or fraudulent use of his or her electronic approval code.
2. The State Controller may institute disciplinary action against a state employee or hold him or her personally liable for the disclosure or unauthorized or fraudulent use, dissemination or publication of an electronic approval code.
(Added to NAC by St. Controller by R069-98, eff. 8-4-98)
CLAIMS
NAC 353.100 Examination of claims for payment pursuant to legislative appropriation or authorization. (NRS 353.090) Claims presented to the State Board of Examiners pursuant to NRS 353.090 must be examined to determine their correctness using:
1. Sampling procedures that are established using professional judgment and based on risk assessments of the claims that involve consideration of:
(a) The dollar amount of the claim;
(b) The appropriateness of the underlying transaction; and
(c) Any other area of concern that is deemed to be relevant to the determination.
2. Postaudit techniques that examine claims selected pursuant to the sampling procedures prescribed in subsection 1 for:
(a) The adequacy of supporting documentation;
(b) The existence of budgetary authority for the underlying transaction;
(c) Compliance with any applicable state or federal guidelines;
(d) Proper classification of the claim; and
(e) Any other attribute of the claim that is deemed to be relevant to the determination.
(Added to NAC by Bd. of Exam’rs by R034-18, eff. 8-30-2018)
DISASTER RELIEF ACCOUNT
NAC 353.200 Report of damages by Division of Emergency Management for request for grant or loan: Contents. (NRS 353.2753) A written report prepared by the Division of Emergency Management of the Department of Public Safety pursuant to NRS 353.2753 will set forth, without limitation:
1. A description of:
(a) The event resulting in damage, including, without limitation:
(1) The location of the event;
(2) Each state agency or local government affected by the event;
(3) Any resources requested and used by the state agency or local government affected by the event; and
(4) Any declarations requested by the state agency or local government affected by the event and an indication of any such declarations which have been approved, signed or provided.
(b) Any damage caused by the event to public infrastructure, including, without limitation, information relating to:
(1) Roads and bridges;
(2) Water control facilities;
(3) Public buildings and equipment;
(4) Utilities; and
(5) Public land, including, without limitation, parks and recreation areas.
(c) Any damage caused by the event to homes, businesses and other privately owned land and structures.
(d) Any responses by the state agency or local government to the event and any resulting damages, including, without limitation:
(1) Debris removal; and
(2) Emergency protection measures.
(e) Any other assistance requested by the state agency or local government affected by the event, including, without limitation, whether such assistance is granted and the nature and value of such assistance.
2. An itemized list of the estimated monetary value of:
(a) Any damage listed pursuant to paragraphs (b) and (c) of subsection 1;
(b) Any cost of responses by a state agency or local government listed pursuant to paragraph (d) of subsection 1; and
(c) Any cost to repair damaged public infrastructure and public land.
3. The purpose of each proposed eligible project submitted to the Division by a state agency or local government related to the event, including, without limitation:
(a) Repair;
(b) Replacement;
(c) Emergency response; or
(d) Mitigation.
(Added to NAC by Div. of Emergency Mgt. by R047-16, eff. 6-28-2016)