NRS: CHAPTER 353 - STATE FINANCIAL ADMINISTRATION

[Rev. 6/29/2024 3:43:18 PM--2023]

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: State business license required; exception; applicability of section.

STATE BOARD OF EXAMINERS

NRS 353.010 Members.

NRS 353.015 Quorum.

NRS 353.025 Records.

NRS 353.030 Chair.

NRS 353.033 Director of Office of Finance is ex officio Clerk of State Board of Examiners; duties.

NRS 353.035 Attendance of witnesses: Subpoenas; fees.

NRS 353.040 Policies and procedures.

NRS 353.045 Powers of members: Oaths and affirmations; 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 Establishment of accounts for lost and stale warrants in funds; 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 Office of Finance 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 required to be made by electronic transfer of money; exceptions.

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.

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.

NRS 353.210 Submission of certain information concerning positions, certain contracts, expenditure requirements and anticipated income; provision of information to Fiscal Analysis Division of Legislative Counsel Bureau; proposed budgets for certain agencies; information concerning service contracts is public record.

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: Impanelment; appointment, terms, qualifications and removal of members; vacancies.

NRS 353.227 Economic Forum: Officers; rules; meetings; staffing and other services; quorum; 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 or representative 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 353.260 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 if sufficient appropriated money is not available after leave payments.

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 353.2737 Revolving account for awarding grants to persons who own and occupy homes damaged by a disaster: Establishment; transfers of money from Disaster Relief Account; regulations.

NRS 353.2739 Authorized grants and loans to tribal governments.

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; annual transfer of percentage of total anticipated revenue required; limitation on balance; transfer of percentage of balance to Disaster Relief Account; uses.

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 Submission and dissemination of audit report of state agency; prohibited provision in contract with auditor.

STATEWIDE COST ALLOCATION PLAN

NRS 353.331 Annual preparation; review and approval.

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 353.3375 Grant from Federal Government: Authority to request provisional approval of Interim Finance Committee; circumstances requiring additional approval of Interim Finance Committee.

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 the Nevada Equal Rights Commission within the Department of Employment, Training and Rehabilitation.

NRS 353.349 Temporary advance from State General Fund for certain 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 certain 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 Division of Emergency Management of Office of the Military during state of emergency or declaration of disaster.

NRS 353.357 Temporary advance from State General Fund for certain authorized expenses of the Nevada Office of the 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. [Repealed.]

NRS 353.361 Temporary advance from State General Fund for payment of money due from State Education Fund.

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 353.600 Lease of property subject to agreement involving improvement to state property: Conditions for entry; review and approval.

NRS 353.610 State agency to file copies of agreement and schedule of payments 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.

PARTNERSHIP WITH TAX-EXEMPT ORGANIZATION TO FINANCE CONSTRUCTION OF CERTAIN MEDICAL BUILDINGS

NRS 353.640 Criteria; applicability of laws governing public works; subcontracts; provisions required to be included in agreement with prime contractor.

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: Sections 2 to 5, inclusive, of chapter 491, Statutes of Nevada 2015, at pp. 2969 to 2971, inclusive, have been codified as NRS 358.010 to 358.040, inclusive.

NOTE: Sections 24 to 34, inclusive, of chapter 304, Statutes of Nevada 2017, at pp. 1614 and 1615 have been codified as NRS 355.300 to 355.350, inclusive.

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 644A, 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; 2021, 1613; 2023, 1700)

NRS 353.007 Contracts with State: State business license required; exception; applicability of section.

1. Except as otherwise provided in subsection 2, 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. A person who is not a holder of a state business license may enter into a contract with the State of Nevada if, pursuant to paragraph (b) of subsection 7 of NRS 76.100, the person is not required to obtain a state business license.

3. 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

(Added to NRS by 2013, 1029; A 2015, 1415; 2019, 401)

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 353.033 Director of Office of Finance is ex officio Clerk of State Board of Examiners; duties.

1. In addition to his or her other duties, the Director of the Office of Finance is ex officio Clerk of the State Board of Examiners. Except as otherwise provided in subsection 4 of NRS 41.036, the Director 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 Director to approve on its behalf.

2. The rules of procedure governing the duties of the Director pursuant to this section must be adopted by the State Board of Examiners.

3. The Director may delegate these duties to the Deputy Director of the Office of Finance.

[9:299:1949; 1943 NCL § 6995.09]—(NRS A 1963, 1065; 1969, 1121; 1975, 25; 1997, 282; 2001, 1078; 2003, 626; 2017, 124)—(Substituted in revision for NRS 353.190)

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 and affirmations; 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 savings banks 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, savings and loan association or savings bank 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, savings banks 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;

(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

(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 Establishment of accounts for lost and stale warrants in funds; 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 Office of Finance for reimbursement of the fees paid to the issuer or operator during the immediately preceding quarter.

5. The Director of the Office of Finance 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)

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 Office of Finance 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 required to be made by electronic transfer of money; exceptions.

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.

(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.

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 Office of Finance 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 Office of Finance 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 Office of Finance.

[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 Office of Finance 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 Office of Finance.

[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.

(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. 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;

(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, in accordance with NRS 353.220.

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; 2023, 3576)

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 Office of Finance, 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 Budget Division of the Office of Finance.

[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.

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, 360.753, 360.754, 360.890, 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; 2015, 2335, 3058; 2015, 29th Special Session, 53)

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) If the department, institution or agency has any existing performance contracts that it has entered into pursuant to chapter 333A of NRS, any request to reinvest any savings realized under such a contract for the next 2 fiscal years.

(e) 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 Office of Finance shall give advance notice to the Fiscal Analysis Division of the Legislative Counsel Bureau of any conference between the Budget Division of the Office of Finance 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; 2021, 2560)

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

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.

5. As used in this section, “adjusted base budget” means the amount appropriated or authorized to support ongoing expenditures budgeted to the agency by the Legislature for the second year of the current biennium, as adjusted for:

(a) The removal of any one-time appropriation or authorization that was appropriated or authorized by the Legislature to the agency for the second year of the biennium;

(b) Statewide fringe benefits, assessments, rent insurance premiums and cost allocations;

(d) Ongoing expenditures approved by the Interim Finance Committee during the current biennium;

(e) Any annualization of costs that occurred for part of the second year of the current biennium;

(f) Actual caseloads incurred during the first year of the biennium;

(g) Rate changes that are projected to affect the budget of the agency during the next biennium; and

(h) Any other adjustment that is necessary:

(1) Based on the limit upon total proposed expenditures calculated pursuant to NRS 353.213; or

(2) As otherwise determined by the Chief.

(Added to NRS by 1991, 2445; A 1995, 2814; 1997, 2701, 2705; 1999, 2207; 2011, 668; 2023, 2978)

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).

(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 Office of Finance 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. Except as otherwise provided in subsection 8, whenever a request for the revision of a work program of a department, institution or agency in an amount more than $75,000 would, when considered with all other changes in allotments for that work program made pursuant to subsections 1, 2 and 3 and NRS 353.215, increase or decrease by 20 percent or $350,000, 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. Except as otherwise provided in NRS 353.3375, 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.

8. The provisions of subsection 4 do not apply to any request for the revision of a work program which is required:

(a) As a result of the acceptance of a gift or grant of property or services pursuant to subsection 5 of NRS 353.335; or

(b) To carry forward to a fiscal year, without a change in purpose, the unexpended balance of any money authorized for expenditure in the immediately preceding fiscal year.

[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; 2015, 901; 2023, 480, 3577)

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 Education 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; 2019, 4238)

NRS 353.226 Economic Forum: Impanelment; appointment, terms, qualifications 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: Officers; rules; meetings; staffing and other services; quorum; 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

2. The Director of the Legislative Counsel Bureau and Chief of the Budget Division of the Office of Finance shall jointly provide the Economic Forum with:

(a) Meeting rooms;

(b) Staff;

(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;

(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 Office of Finance shall jointly provide the Committee with:

(a) Meeting rooms;

(b) Staff;

(d) Clerical assistance.

(Added to NRS by 1993, 2210; A 1995, 140, 683)

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.

7. As used in this section, “adjusted base budget” means the amount appropriated or authorized to support ongoing expenditures budgeted to the department, institution or agency by the Legislature for the second year of the current biennium, as adjusted for:

(a) The removal of any one-time appropriation or authorization that was appropriated or authorized by the Legislature to the department, institution or agency for the second year of the biennium;

(b) Statewide fringe benefits, assessments, rent insurance premiums and cost allocations;

(d) Ongoing expenditures approved by the Interim Finance Committee during the current biennium;

(e) Any annualization of costs that occurred for part of the second year of the current biennium;

(f) Actual caseloads incurred during the first year of the biennium;

(g) Rate changes that are projected to affect the budget of the department, institution or agency during the next biennium; and

(h) Any other adjustment that is necessary:

(1) Based on the limit upon total proposed expenditures calculated pursuant to NRS 353.213; or

(2) As otherwise determined by the Chief.

[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; 2023, 2978)

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, 4 and 5, 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 subsections 4 and 5, 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. Except as otherwise provided in this subsection, if the Division of Welfare and Supportive Services of the Department of Health and Human Services accumulates for deposit $10,000 or more in child support payments on any day, the money must be deposited within 2 working days after its accumulation. Any such money for which the Division is unable to identify the obligee within 2 working days after its accumulation must, within 5 working days after its accumulation, be:

(a) Deposited, if the Division is able to identify the obligee.

(b) Returned to the payor, if the Division is unable to identify the obligee.

6. 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.

7. 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.

8. As used in this section, “financial institution” means a bank, savings and loan association, savings bank, thrift company or credit union regulated pursuant to title 55 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; 2021, 330)

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 from specific fund to State General Fund by State Controller where no provision for reversion was made; consent of state agency and recommendation from State Board of Examiners required. 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 if sufficient appropriated money is not available after leave payments. 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, 293.2504, 293.253, 293.405, 298.710, 304.230, 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, 180.008 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;

(d) The payment of claims which are obligations of the State pursuant to NRS 41.950; and

(e) 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; 2019, 4370; 2021, 1767, 1980, 3901; 2023, 1890, 2613)

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

(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 Education 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; 2019, 4239)

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; 2019, 3631)

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 or an agreement entered into pursuant to NRS 353.2739 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; 2019, 3631)

NRS 353.2712 “Division” defined. “Division” means the Division of Emergency Management of the Office of the Military.

(Added to NRS by 1999, 3128; A 2001, 2599; 2021, 2090)

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. The term includes, without limitation, a tribal government that has entered into an agreement pursuant to NRS 353.2739.

(Added to NRS by 1997, 2538; A 2019, 3631)

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

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 to persons who own and occupy homes damaged by a disaster pursuant to NRS 353.2737 or 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, grants to state agencies and local governments 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; 2019, 3631)

NRS 353.2737 Revolving account for awarding grants to persons who own and occupy homes damaged by a disaster: Establishment; transfers of money from Disaster Relief Account; regulations.

1. The Division shall establish a revolving account within the State General Fund for the awarding of grants by the Division from the revolving account to persons who own and occupy homes damaged by a disaster for costs related to the damages.

2. Upon the declaration of a disaster pursuant to NRS 414.070, the Chief of the Division may request approval of the Interim Finance Committee for the transfer of money from the Disaster Relief Account to the revolving account. The Interim Finance Committee shall not approve such a transfer of money to the revolving account if the transfer would result in a balance in the revolving account that is more than 25 percent of the balance of the Disaster Relief Account.

3. The Division shall adopt such regulations as are necessary to carry out the provisions of this section, including, without limitation, regulations prescribing standards for eligibility for a grant pursuant to this section.

(Added to NRS by 2019, 3630)

NRS 353.2739 Authorized grants and loans to tribal governments.

1. The Attorney General may enter into an agreement with a tribal government to provide for the distribution of money from the Account as a grant or loan to the tribal government because of a disaster. The provisions of such an agreement must require:

(a) The tribal government to substantially comply with the provisions of NRS 353.2705 to 353.2771, inclusive, as those provisions apply to a local government; and

(b) The Division to administer such a grant or loan.

2. “Tribal government” has the meaning ascribed to it in NRS 239C.105.

(Added to NRS by 2019, 3630)

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;

(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:

(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

(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

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 or an agreement entered into pursuant to NRS 353.2739, 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; 2019, 3632)

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.

(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

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, 2017, 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 26 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 Director of the Office of Finance in the Office of the Governor 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; 2015, 3691; 2023, 3578)

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;

(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 Submission 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 Office of Finance;

(b) The State Controller; and

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;

(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; review and approval. The Administrator of the Administrative Services Division of the Department of Administration shall annually prepare and submit to the Chief of the Budget Division of the Office of Finance 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. The Chief of the Budget Division shall review, revise as necessary and approve the plan.

(Added to NRS by 1995, 1536; A 2017, 124)

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;

(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. Except as otherwise provided in NRS 353.3375, 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;

(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 $200,000 each in value; and

(b) Governmental grants not exceeding $200,000 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 Office of Finance, 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;

(c) Legal services provided on a pro bono basis by an attorney or law firm engaged in the private practice of law to the State of Nevada or any officer, agency or employee in the Executive Department of the State Government pursuant to a contract for legal services entered into by or at the request of the Attorney General in accordance with NRS 228.112 to 228.1127, inclusive;

(d) Artifacts donated to the Department of Tourism and Cultural Affairs;

(e) The initial $250,000 received by the Department of Wildlife pursuant to subsection 1 of NRS 501.3585 as a gift, donation, bequest or devise, or combination thereof, for an unanticipated emergency event, as defined in NRS 501.3585; or

(f) A gift or grant that will be deposited in a budget account that consists of money which is not appropriated by or authorized for expenditure by the Legislature.

(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; 2021, 653, 1760; 2023, 481, 3579)

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 353.3375 Grant from Federal Government: Authority to request provisional approval of Interim Finance Committee; circumstances requiring additional approval of Interim Finance Committee.

1. A department, institution or agency of the Executive Department of the State Government that is required to have the approval of the Interim Finance Committee to accept a grant from the Federal Government and revise a work program to implement the grant may, upon submission of the application for the grant to the Federal Government, request that the Interim Finance Committee grant provisional approval for the department, institution or agency to accept the grant and revise the work program.

2. The Secretary of the Interim Finance Committee shall place a request submitted pursuant to subsection 1 on the agenda at the next meeting of the Interim Finance Committee.

3. If the Interim Finance Committee grants provisional approval for the department, institution or agency to accept the grant and revise the work program pursuant to subsection 1, the department, institution or agency is not required to obtain any additional approval from the Interim Finance Committee pursuant to NRS 353.220 and 353.335, unless the actual amount of the grant or change to the work program exceeds the greater of:

(a) The amount provisionally approved by the Interim Finance Committee, plus 10 percent; or

(b) The amount provisionally approved by the Interim Finance Committee, plus $75,000.

(Added to NRS by 2023, 479)

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 Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

2. The Director of the Office of Finance 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 Office of Finance.

3. An advance from the State General Fund:

(a) May be approved by the Director of the Office of Finance.

(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 Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

3. An advance from the State General Fund:

(a) May be approved by the Director of the Office of Finance.

(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 the Nevada Equal Rights Commission within the 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 Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

3. An advance from the State General Fund:

(a) May be approved by the Director of the Office of Finance 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 certain 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 Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

2. The Director of the Office of Finance 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 Office of Finance.

3. An advance from the State General Fund:

(a) May be approved by the Director of the Office of Finance for the following budget accounts of the Division of Public and Behavioral Health of the Department of Health and Human Services:

(1) Environmental Health Services;

(2) Community Health Services;

(3) Women, Infants and Children Food Supplement;

(4) Health Care Facilities Regulation; and

(5) Radiation Control.

(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 certain 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 Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

3. An advance from the State General Fund:

(a) May be approved by the Director of the Office of Finance 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 Division of Emergency Management of Office of the Military during state of emergency or declaration of disaster.

1. If, during a state of emergency or declaration of disaster proclaimed pursuant to NRS 414.070, the Chief of the Division of Emergency Management of the Office of the Military determines that the balance in the Emergency Assistance Account created by NRS 414.135 is insufficient to cover the expenses relating to the emergency or disaster that are authorized pursuant to NRS 414.135, the Chief may request from the Director of the Office of Finance a temporary advance from the State General Fund to the Emergency Assistance Account for the payment of those expenses.

3. Any money which is advanced from the State General Fund to the Emergency Assistance Account pursuant to subsection 1 must be repaid as soon as the money which the advance replaced is deposited in the Emergency Assistance Account.

(Added to NRS by 2019, 3630; A 2021, 2091)

NRS 353.357 Temporary advance from State General Fund for certain authorized expenses of the Nevada Office of the 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 Nevada Office of the Western Interstate Commission for Higher Education’s Loan and Stipend Fund 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 Office of Finance a temporary advance from the State General Fund to the Nevada Office of the Western Interstate Commission for Higher Education’s Loan and Stipend Fund for the payment of authorized expenses.

2. If the Director of the Office of Finance 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 Office of Finance.

3. An advance from the State General Fund is limited to 50 percent of the revenue expected to be received by the Nevada Office of the Western Interstate Commission for Higher Education’s Loan and Stipend Fund 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; 2015, 1513)

NRS 353.361 Temporary advance from State General Fund for payment of money due from State Education Fund.

1. If the Superintendent of Public Instruction determines that the money due from the State Education Fund to a county school district, charter school or university school for profoundly gifted pupils pursuant to NRS 387.185 exceeds the amount of money available in the State Education Fund because of a delay in expected receipts, and a temporary advance requested pursuant to NRS 387.1213 will not provide adequate funding to address the shortfall, he or she may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of such money due.

2. Upon receipt of a request made pursuant to subsection 1, the Director of the Office of Finance shall make a recommendation to the Interim Finance Committee to approve the temporary advance in whole or in part or to deny the request. If the Interim Finance Committee approves the request in whole or in part, the Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of the amount approved by the Interim Finance Committee, and the State Controller shall draw his or her warrant upon receipt of such a notice of approval. Any money which is temporarily advanced from the State General Fund pursuant to this section must be repaid by August 31 following the end of the fiscal year in which the temporary advance is made.

(Added to NRS by 2023, 3050)

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 Office of Finance.

(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; 2015, 29, 2654)

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 Director of the Department of Administration, the State Treasurer and the State Land Registrar for their review and transmittal to the Board;

(d) The Governor must execute the agreement.

(Added to NRS by 2001, 2479; A 2017, 124)

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; 2015, 30, 2654)

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, the Director of the Department of Administration 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; 2017, 125)

NRS 353.610 State agency to file copies of agreement and schedule of payments 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, the Director of the Department of Administration 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; A 2017, 126)

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)

PARTNERSHIP WITH TAX-EXEMPT ORGANIZATION TO FINANCE CONSTRUCTION OF CERTAIN MEDICAL BUILDINGS

NRS 353.640 Criteria; applicability of laws governing public works; subcontracts; provisions required to be included in agreement with prime contractor.

1. An organization may partner with a state agency and provide private financing only for the construction of a hospital, medical education building or medical research building in this State if the organization:

(a) Qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) and a supporting organization pursuant to 26 U.S.C. § 509(a)(3); and

(b) Is organized and operated to support the state agency in the construction of a hospital, medical education building or medical research building in this State.

2. An organization that meets the criteria set forth in subsection 1:

(a) Is exempt from the provisions of NRS 338.1375 to 338.139, inclusive, in selecting a contractor for a project developed by the organization;

(b) Shall comply with the provisions of NRS 338.013 to 338.090, inclusive; and

(c) Is exempt from the provisions of chapter 341 of NRS and not subject to the oversight or involvement of the State Public Works Division of the Department of Administration, except for any authority of the Deputy Administrator of the Public Works - Compliance and Code Enforcement Section exercised pursuant to subsection 2 of NRS 341.145.

3. All subcontracts for a project developed by an organization that meets the criteria set forth in subsection 1 must be competitively bid pursuant to NRS 338.1685 to 338.16995, inclusive. An eligible subcontractor who bids on such a project is entitled to receive a preference in bidding pursuant to subsection 3 or 4 of NRS 338.1389.

4. Any contract or agreement entered into with a prime contractor for a project developed by an organization that meets the criteria set forth in subsection 1 must include, without limitation, provisions requiring:

(a) That at least 15 percent of the subcontracts for the project will be awarded to local small businesses; and

(b) The prime contractor to comply with the requirements of NRS 338.01165 for the use of apprentices.

5. As used in this section, “state agency” means an agency, board, bureau, commission, department, division, elected officer or any other unit of the Executive Department of the State Government. The term includes the Nevada System of Higher Education.

(Added to NRS by 2023, 3378)

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)