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§ 354.470 |
Short title |
§ 354.472 |
Purposes of Local Government Budget and Finance Act |
§ 354.474 |
Applicability to local governments; ‘local government’ defined |
§ 354.475 |
Exemption of certain special districts from certain requirements of Local Government Budget and Finance Act; conditional exemption from requirement of providing annual audit; request for audit of exempt special district by board of county commi |
§ 354.476 |
Definitions |
§ 354.479 |
‘Accrual basis’ defined |
§ 354.4815 |
‘Administrative entity’ defined |
§ 354.4817 |
‘Anticipated revenue’ defined |
§ 354.482 |
‘Appropriation’ defined |
§ 354.484 |
‘Assets’ defined |
§ 354.486 |
‘Audit’ defined |
§ 354.492 |
‘Budget’ defined |
§ 354.493 |
‘Budget augmentation’ defined |
§ 354.496 |
‘Budget year’ defined |
§ 354.499 |
‘Capital assets’ defined |
§ 354.4995 |
‘Capital projects fund’ defined |
§ 354.506 |
‘Contingency account’ defined |
§ 354.510 |
‘Debt service fund’ defined |
§ 354.516 |
‘Encumbrances’ defined |
§ 354.517 |
‘Enterprise fund’ defined |
§ 354.520 |
‘Expenditure’ defined |
§ 354.523 |
‘Expense’ defined |
§ 354.5237 |
‘Fiduciary fund’ defined |
§ 354.524 |
‘Final budget’ defined |
§ 354.526 |
‘Fiscal year’ defined |
§ 354.529 |
‘Function’ defined |
§ 354.530 |
‘Fund’ defined |
§ 354.533 |
‘Fund balance’ defined |
§ 354.534 |
‘General fund’ defined |
§ 354.535 |
‘General long-term debt’ defined |
§ 354.536 |
‘Governing body’ defined |
§ 354.543 |
‘Internal service fund’ defined |
§ 354.548 |
‘Liabilities’ defined |
§ 354.550 |
‘Modified accrual basis’ defined |
§ 354.553 |
‘Proprietary fund’ defined |
§ 354.557 |
‘Regional facility’ defined |
§ 354.560 |
‘Reserve’ defined |
§ 354.562 |
‘Revenue’ defined |
§ 354.570 |
‘Special revenue fund’ defined |
§ 354.571 |
‘Supplemental city-county relief tax’ defined |
§ 354.574 |
‘Tax rate’ defined |
§ 354.578 |
‘Tentative budget’ defined |
§ 354.590 |
Actions of governing body by resolution or ordinance |
§ 354.592 |
Publication of notice: Requirements; cost |
§ 354.594 |
Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms |
§ 354.5943 |
Regulations establishing procedures for transferring function from one local government to another |
§ 354.5945 |
Capital improvement plan: Preparation and submission; provision to Director of Legislative Counsel Bureau upon request; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemp |
§ 354.5947 |
Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request |
§ 354.596 |
Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance |
§ 354.5965 |
Tentative budget: Inclusion and availability of list of certain contracts |
§ 354.597 |
Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent |
§ 354.598 |
Final budget: Adoption; budget by default; certification; appropriations; limitations; changes |
§ 354.598005 |
Procedures and requirements for augmenting or amending budget |
§ 354.59801 |
Local government to file copy of final budget and final plan for capital improvements for public inspection |
§ 354.59803 |
Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection |
§ 354.59811 |
Limitation upon revenue from taxes ad valorem: Calculation |
§ 354.59813 |
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances |
§ 354.59815 |
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters |
§ 354.598155 |
Special ad valorem capital projects fund |
§ 354.59817 |
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters |
§ 354.59818 |
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters |
§ 354.59819 |
Separate fund for revenue used for operation of regional facility |
§ 354.5982 |
Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs |
§ 354.59821 |
Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance |
§ 354.5987 |
Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission |
§ 354.59874 |
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments |
§ 354.598743 |
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists |
§ 354.598747 |
Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local government or district |
§ 354.59875 |
Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided |
§ 354.59881 |
Limitations on fees applicable to public utilities: Definitions |
§ 354.598812 |
Limitations on fees applicable to public utilities: ‘Customer’ defined |
§ 354.598813 |
Limitations on fees applicable to public utilities: ‘Delinquent amount’ defined |
§ 354.598814 |
Limitations on fees applicable to public utilities: ‘Fee’ defined |
§ 354.598815 |
Limitations on fees applicable to public utilities: ‘Jurisdiction’ defined |
§ 354.598816 |
Limitations on fees applicable to public utilities: ‘Personal wireless service’ defined |
§ 354.5988165 |
Limitations on fees applicable to public utilities: ‘Place of primary use’ defined |
§ 354.598817 |
Limitations on fees applicable to public utilities: ‘Public utility’ defined |
§ 354.598818 |
Limitations on fees applicable to public utilities: ‘Revenue’ defined |
§ 354.59883 |
Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances |
§ 354.59885 |
Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility; information in |
§ 354.59887 |
Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility |
§ 354.59888 |
Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of primary use |
§ 354.59889 |
Limitations on fees applicable to public utilities: Change of fees |
§ 354.5989 |
Limitations on fees for business licenses; exceptions |
§ 354.59891 |
Limitations on fees for building permits, barricade permits and encroachment permits; exceptions. [Effective through June 30, 2024.] |
§ 354.59891 v2 |
Limitations on fees for building permits, barricade permits and encroachment permits; exceptions. [Effective July 1, 2024.] |
§ 354.59893 |
Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment; appointment and terms of members; officers; duties and powers |
§ 354.59894 |
Transfer from enterprise fund for issuance of building permits, barricade permits and encroachment permits to pay capital costs of constructing fire stations. [Effective through June 30, 2024.] |
§ 354.599 |
Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding |
§ 354.600 |
Contents of budget |
§ 354.601 |
Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited |
§ 354.6015 |
Fiscal report of local government: Requirements; publication of summary; regulations |
§ 354.6025 |
Annual report of indebtedness of local government: Requirement; compilation into state report |
§ 354.603 |
Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library |
§ 354.604 |
Funds maintained by local governments |
§ 354.608 |
Contingency account: Establishment; limit on appropriations; expenditures |
§ 354.609 |
Petty cash, imprest or revolving account |
§ 354.6105 |
Fund for extraordinary maintenance, repair or improvement of capital projects |
§ 354.6113 |
Fund for construction of capital projects |
§ 354.6115 |
Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster |
§ 354.6116 |
Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds |
§ 354.6117 |
Limitation on amount of money transferred to certain funds; exception |
§ 354.6118 |
Interfund loans or loans to other local governments: Public hearing required |
§ 354.612 |
Establishment of one or more funds by resolution required; contents of resolution; accounting requirements; copy of resolution to be provided to Department of Taxation; proprietary funds; enterprise funds |
§ 354.613 |
Enterprise funds: Loan or transfer of money in or associated with fund; increase in amount of fee imposed for purpose of fund; compliance reports; remedy for violation; regulations; applicability; plan to eliminate certain transfers from fund |
§ 354.613 v2 |
Enterprise funds: Loan or transfer of money in or associated with fund; increase in amount of fee imposed for purpose of fund; compliance reports; remedy for violation; regulations; applicability; plan to eliminate certain transfers from fund |
§ 354.616 |
Adjustment of expenses and revenues |
§ 354.620 |
Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund |
§ 354.6215 |
Limitation on use of reserves or balances of funds created to insure risks |
§ 354.624 |
Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor |
§ 354.6241 |
Contents of statement provided by local government to auditor; expenditure of excess reserves in certain funds; restrictions on use of budgeted ending fund balance in certain circumstances |
§ 354.6245 |
Review of annual audits by Department of Taxation; referral of accountant who issued noncompliant audit to Nevada State Board of Accountancy; plan of correction of violations |
§ 354.625 |
Records relating to property and equipment; control of inventory |
§ 354.6256 |
Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions |
§ 354.626 |
Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions |