NRS227.150. Accounts with counties, states and United States; cancellation of debts to State; withholding compensation of state employee for past overpayment; other accounting.

      1.  The State Controller shall:

      (a) Open and keep an account with each county, charging the counties with the revenue collected, as shown by the auditor’s statements, and also with their proportions of the salaries of the district judges, and crediting them with the amounts paid to the State Treasurer.

      (b) Keep and state all accounts between the State of Nevada and the United States, or any state or territory, or any person or public officer of this State, indebted to the State or entrusted with the collection, disbursement or management of any money, funds or interests arising therefrom, belonging to the State, of every character and description, if the accounts are derivable from or payable into the State Treasury.

      (c) Settle the accounts of all county treasurers, and other collectors and receivers of all state revenues, taxes, tolls and incomes, levied or collected by any act of the Legislature and payable into the State Treasury.

      (d) Keep fair, clear, distinct and separate accounts of all the revenues and incomes of the State, and of all the expenditures, disbursements and investments thereof, showing the particulars of every expenditure, disbursement and investment.

      2.  The State Controller may:

      (a) Direct the collection of all accounts or money due the State, except as otherwise provided in chapter 353C of NRS, and if there is no time fixed or stipulated by law for the payment of any such accounts or money, they are payable at the time set by the State Controller.

      (b) Upon approval of the Attorney General, direct the cancellation of any accounts or money due the State.

      (c) Except as otherwise provided in subsection 3, withhold from the compensation of an employee of the State any amount due the State for the overpayment of the salary of the employee that has not been satisfied pursuant to subsection 8 of NRS 284.350 or in any other manner.

      3.  Before any amounts may be withheld from the compensation of an employee pursuant to paragraph (c) of subsection 2, the State Controller shall:

      (a) Give written notice to the employee of the State Controller’s intent to withhold such amounts from the compensation of the employee; and

      (b) If requested by the employee within 10 working days after receipt of the notice, conduct a hearing and allow the employee the opportunity to contest the State Controller’s determination to withhold such amounts from the compensation of the employee.

Ê If the overpayment was not obtained by the employee’s fraud or willful misrepresentation, any withholding from the compensation of the employee must be made in a reasonable manner so as not to create an undue hardship to the employee.

      4.  The State Controller may adopt such regulations as are necessary to carry out the provisions of this section.

      [4:43:1866; A 1915, 94; 1919 RL § 4157; NCL § 7349]—(NRS A 1993, 274; 1999, 3448; 2003, 1451)