BUDGETS OF LOCAL GOVERNMENTS

Section 354.470 - Short title
Section 354.472 - Purposes of Local Government Budget and Finance Act
Section 354.474 - Applicability to local governments; "local government" defined
Section 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 commissioners; regulations
Section 354.476 - Definitions
Section 354.479 - "Accrual basis" defined
Section 354.4815 - "Administrative entity" defined
Section 354.4817 - "Anticipated revenue" defined
Section 354.482 - "Appropriation" defined
Section 354.484 - "Assets" defined
Section 354.486 - "Audit" defined
Section 354.492 - "Budget" defined
Section 354.493 - "Budget augmentation" defined
Section 354.496 - "Budget year" defined
Section 354.499 - "Capital assets" defined
Section 354.4995 - "Capital projects fund" defined
Section 354.506 - "Contingency account" defined
Section 354.510 - "Debt service fund" defined
Section 354.516 - "Encumbrances" defined
Section 354.517 - "Enterprise fund" defined
Section 354.520 - "Expenditure" defined
Section 354.523 - "Expense" defined
Section 354.5237 - "Fiduciary fund" defined
Section 354.524 - "Final budget" defined
Section 354.526 - "Fiscal year" defined
Section 354.529 - "Function" defined
Section 354.530 - "Fund" defined
Section 354.533 - "Fund balance" defined
Section 354.534 - "General fund" defined
Section 354.535 - "General long-term debt" defined
Section 354.536 - "Governing body" defined
Section 354.543 - "Internal service fund" defined
Section 354.548 - "Liabilities" defined
Section 354.550 - "Modified accrual basis" defined
Section 354.553 - "Proprietary fund" defined
Section 354.557 - "Regional facility" defined
Section 354.560 - "Reserve" defined
Section 354.562 - "Revenue" defined
Section 354.570 - "Special revenue fund" defined
Section 354.571 - "Supplemental city-county relief tax" defined
Section 354.574 - "Tax rate" defined
Section 354.578 - "Tentative budget" defined
Section 354.590 - Actions of governing body by resolution or ordinance
Section 354.592 - Publication of notice: Requirements; cost
Section 354.594 - Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms
Section 354.5943 - Regulations establishing procedures for transferring function from one local government to another
Section 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; exemption
Section 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
Section 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
Section 354.5965 - Tentative budget: Inclusion and availability of list of certain contracts
Section 354.597 - Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent
Section 354.598 - Final budget: Adoption; budget by default; certification; appropriations; limitations; changes
Section 354.598005 - Procedures and requirements for augmenting or amending budget
Section 354.59801 - Local government to file copy of final budget and final plan for capital improvements for public inspection
Section 354.59803 - Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection
Section 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation
Section 354.59813 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances
Section 354.59815 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters
Section 354.598155 - Special ad valorem capital projects fund
Section 354.59817 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters
Section 354.59818 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters
Section 354.59819 - Separate fund for revenue used for operation of regional facility
Section 354.5982 - Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs
Section 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
Section 354.5987 - Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission
Section 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
Section 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
Section 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
Section 354.59875 - Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided
Section 354.59881 - Limitations on fees applicable to public utilities: Definitions
Section 354.598812 - Limitations on fees applicable to public utilities: "Customer" defined
Section 354.598813 - Limitations on fees applicable to public utilities: "Delinquent amount" defined
Section 354.598814 - Limitations on fees applicable to public utilities: "Fee" defined
Section 354.598815 - Limitations on fees applicable to public utilities: "Jurisdiction" defined
Section 354.598816 - Limitations on fees applicable to public utilities: "Personal wireless service" defined
Section 354.5988165 - Limitations on fees applicable to public utilities: "Place of primary use" defined
Section 354.598817 - Limitations on fees applicable to public utilities: "Public utility" defined
Section 354.598818 - Limitations on fees applicable to public utilities: "Revenue" defined
Section 354.59883 - Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances
Section 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 included in bill
Section 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
Section 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
Section 354.59889 - Limitations on fees applicable to public utilities: Change of fees
Section 354.5989 - Limitations on fees for business licenses; exceptions
Section 354.59891 - Limitations on fees for building permits, barricade permits and encroachment permits; exceptions
Section 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
Section 354.59894 - [Expired] Transfer from enterprise fund for issuance of building permits, barricade permits and encroachment permits to pay capital costs of constructing fire stations
Section 354.599 - Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding
Section 354.600 - Contents of budget
Section 354.601 - Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited
Section 354.6015 - Fiscal report of local government: Requirements; publication of summary; regulations
Section 354.6025 - Annual report of indebtedness of local government: Requirement; compilation into state report
Section 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
Section 354.604 - Funds maintained by local governments
Section 354.608 - Contingency account: Establishment; limit on appropriations; expenditures
Section 354.609 - Petty cash, imprest or revolving account
Section 354.6105 - Fund for extraordinary maintenance, repair or improvement of capital projects
Section 354.6113 - Fund for construction of capital projects
Section 354.6115 - Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster
Section 354.6116 - Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds
Section 354.6117 - Limitation on amount of money transferred to certain funds; exception
Section 354.6118 - Interfund loans or loans to other local governments: Public hearing required
Section 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
Section 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
Section 354.616 - Adjustment of expenses and revenues
Section 354.620 - Unencumbered balance of appropriation lapses at end of fiscal year; reversion to fund
Section 354.6215 - Limitation on use of reserves or balances of funds created to insure risks
Section 354.624 - Annual audit: Requirements; designation of auditor; scope and disposition; dissemination; prohibited provision in contract with auditor
Section 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
Section 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
Section 354.625 - Records relating to property and equipment; control of inventory
Section 354.6256 - Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions
Section 354.626 - Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions