GENERAL PROVISIONS

NRS 353.005. Inapplicability of chapter to certain boards.

NRS 353.007. Contracts with State: Requirements.

STATE BOARD OF EXAMINERS

NRS 353.010. Members.

NRS 353.015. Quorum.

NRS 353.025. Records.

NRS 353.030. Chair.

NRS 353.035. Attendance of witnesses: Subpoenas; fees.

NRS 353.040. Rules and regulations. [Effective through December 31, 2013.]

NRS 353.040. Policies and procedures. [Effective January 1, 2014.]

NRS 353.045. Powers of members: Oaths; 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. Account for Lost and Stale Warrants; 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 Department of Administration 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 by electronic transfer of money.

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. [Effective through June 30, 2017.]

NRS 353.185. General powers and duties of Chief of Budget Division. [Effective July 1, 2017.]

NRS 353.190. Chief of Budget Division is ex officio Clerk of State Board of Examiners; duties.

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, service contracts, expenditure requirements and anticipated income; provision of information to Fiscal Analysis Division of Legislative Counsel Bureau; proposed budgets for certain agencies.

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: Appointment and removal of members; vacancies.

NRS 353.227. Economic Forum: Organization; staffing and other services; 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 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 353.257. Transfer of balance of appropriated money to State General Fund by State Controller; consent of state agency and State Board of Examiners.

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.

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 353.274. 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; transfer of percentage of total anticipated revenue required beginning July 1, 2015; transfer of percentage of balance to Disaster Relief Account; use of money in Account.

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

STATEWIDE COST ALLOCATION PLAN

NRS 353.331. Annual preparation.

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 353.339. 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 Department of Employment, Training and Rehabilitation.

NRS 353.349. Temporary advance from State General Fund for 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 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 Aging and Disability Services Division. [Repealed]

NRS 353.357. Temporary advance from State General Fund for authorized expenses of 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.

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 353.590. Exemption of agreement involving construction, alteration, repair or remodeling of improvement from laws requiring competitive bidding and certain provisions relating to public works; exceptions.

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 copy of agreement and schedule of payments with Chief and State Treasurer 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.

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.