NRS268.030. Publication or posting of quarterly financial statements; supporting documents are public records; penalty.

      1.  After March 23, 1939, the city clerk and city council of every incorporated city in this state, whether incorporated under the provisions of chapter 266 of NRS or under the provisions of a special act, shall cause to be published quarterly in some newspaper, published as hereinafter provided, a statement of the finances of the city, showing the total amounts of receipts, disbursements and bills allowed and paid for the period covered by the statement. The statement must:

      (a) Inform the public of the provisions of subsection 3;

      (b) If the city maintains an official Internet website, inform the public of where the financial statement is posted on the Internet website pursuant to subsection 2;

      (c) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents;

      (d) Provide the address of the city office or offices where the public may view the detailed financial documents;

      (e) Be signed by the mayor and attested by the city clerk; and

      (f) Be published in a newspaper published in the city for a period of at least 5 consecutive days. If no newspaper is published in the city, then the financial statement must be published in a newspaper published in the county, and if no newspaper is published in the county, the financial statement must be published in a newspaper of general circulation in the county or posted by the city clerk at the door of the city hall.

      2.  If a city maintains an official Internet website, the city clerk and city council shall maintain and update quarterly on the Internet website of the city a statement of the finances of the city, showing the receipts, disbursements and bills allowed and paid for the period covered by the statement. The statement must:

      (a) Inform the public of the provisions of subsection 3;

      (b) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents;

      (c) Provide the address of the city office or offices where the public may view the detailed financial documents; and

      (d) Be signed by the mayor and attested by the city clerk.

      3.  The original and any duplicate or copy of each receipt, bill, invoice, check, warrant, voucher or other similar document that supports a transaction, the amount of which is shown in the financial statement published pursuant to this section is a public record that is available for inspection and copying by any person pursuant to the provisions of chapter 239 of NRS.

      4.  Any city officer who violates the provisions of this section is guilty of a misdemeanor.

      [1:130:1939; A 1943, 78; 1943 NCL § 3026.01] + [2:130:1939; A 1943, 78; 1943 NCL § 3026]—(NRS A 1967, 542; 2011, 3578)