Nevada · Regulations
Chapter 354 — LOCAL FINANCIAL ADMINISTRATION
140 sections
140 sections
- NAC 354.001Definitions.
- NAC 354.002“Committee” defined.
- NAC 354.003“Department” defined.
- NAC 354.005“Local government” defined.
- NAC 354.010Eligible districts; authorized exemptions; petition for exemption.
- NAC 354.020Action on petition of district.
- NAC 354.030Petition to reconsider audit exemption.
- NAC 354.040Information to be filed by exempt district.
- NAC 354.050Public hearing by exempt district concerning its budget.
- NAC 354.060Definitions.
- NAC 354.062“Affected entity” defined.
- NAC 354.064“Function” defined.
- NAC 354.066“Interested person” defined.
- NAC 354.068“Intergovernmental agreement” defined.
- NAC 354.070“Lead entity” defined.
- NAC 354.072“State agency” defined.
- NAC 354.074“Transfer plan” defined.
- NAC 354.076Applicability.
- NAC 354.078Notice of intent to transfer function; preparation and approval of transfer plan or intergovernmental agreement.
- NAC 354.080Lead entity: Responsibilities; designation by affected entities; requests for information.
- NAC 354.082Action on tentative draft of transfer plan; proposed transfer plan.
- NAC 354.084Transfer plans and intergovernmental agreements: Contents.
- NAC 354.086Transfer plans and intergovernmental agreements: Limitations; scope.
- NAC 354.088Transfer plans and intergovernmental agreements: Workshops and public hearings.
- NAC 354.090Transfer plans and intergovernmental agreements: Expiration of approval; disapproval.
- NAC 354.095Definitions.
- NAC 354.096“Interested person” defined.
- NAC 354.097Interdistrict service plans and interdistrict service agreements: Limitations; scope.
- NAC 354.100Budget forms.
- NAC 354.140Tentative budget: Submission of letter of certification.
- NAC 354.150Adoption of tentative budget as filed: Submission of additional documents.
- NAC 354.155Submission of notice of information.
- NAC 354.160Substantial change in budget: Submission of affected fund schedules.
- NAC 354.185Application to exceed allowable increase in revenue from fees for business licenses or allowable increase in building permit basis.
- NAC 354.211Submission to Department of resolution levying common rate for common services in unincorporated towns.
- NAC 354.221Submission of amended final budget which changes combined rate.
- NAC 354.241Contents and filing of resolution adopted to create certain funds.
- NAC 354.270Letter of credit issued to local government.
- NAC 354.280Advance of taxes apportioned to local government.
- NAC 354.290Temporary interfund loans: Conditions; interest.
- NAC 354.350Transfer of certain unclaimed money.
- NAC 354.360Transfer of budget appropriations between accounts; transfer of money from certain funds.
- NAC 354.400Purpose.
- NAC 354.410Available resources.
- NAC 354.420Revised revenue schedule.
- NAC 354.430Notice of hearing.
- NAC 354.440Vote by proxy.
- NAC 354.450Deadline.
- NAC 354.481Expenses in excess of original budget appropriation.
- NAC 354.490Report of augmented budget.
- NAC 354.555Fulfillment of requirements of submitting tentative budget and transmitting final budget.
- NAC 354.557Submission in electronic format; petition for exemption; submission in alternative format.
- NAC 354.559Contents and form; deadlines for submission; forwarding of final budget.
- NAC 354.561Summary of report: Publication and contents.
- NAC 354.566Definitions.
- NAC 354.567“Central assessment roll” defined.
- NAC 354.569“Property tax receipts” defined.
- NAC 354.571Preliminary summary reports: Filing by tax receiver in each county.
- NAC 354.573Preliminary summary reports: Contents.
- NAC 354.575Report by county school district of corresponding receipts and deductions; reconciliation of differences between reports.
- NAC 354.577Final summary reports: Filing by tax receiver in each county; contents.
- NAC 354.581Interpretation of certain statutory terms.
- NAC 354.585Form of report.
- NAC 354.595Posting and maintenance on website of statements of amount of bills allowed.
- NAC 354.650Explanation by local government; reduction of debt rate.
- NAC 354.660Certain percentage of ending fund balance not subject to negotiations.
- NAC 354.700Audit required after first year of operation.
- NAC 354.712Adoption by reference of Government Auditing Standards; “generally accepted auditing standards in the United States” interpreted.
- NAC 354.715Contents of audit report: Opinions required; fairness statement; reference to certain separate reports; statement of corrective action.
- NAC 354.717Contents of audit report: Statement of total number of referrals to regional facility for the treatment and rehabilitation of children.
- NAC 354.719Contents of audit report: Discussion and analysis of financial condition; exemption from requirement to submit plan of corrective action; appeals.
- NAC 354.721Proposed plan of correction.
- NAC 354.725Filing in duplicate; notification of Department.
- NAC 354.735Request for extension of time to file report.
- NAC 354.750Inventory of capital assets: Requirement; guidelines; identifying number.
- NAC 354.760Duties of board of county commissioners after creation of district.
- NAC 354.770Hearing regarding corrective action: Date; submission of certified copy of ordinance or resolution.
- NAC 354.780Transfer of property, money, taxes and special assessments upon merger or consolidation of district.
- NAC 354.790Transfer of property, money, taxes and special assessments upon dissolution of district.
- NAC 354.805Definitions.
- NAC 354.815“Cost center” defined.
- NAC 354.825“Direct cost” defined.
- NAC 354.835“Indirect cost” defined.
- NAC 354.845Application for exemption from limitation on increase of building permit basis.
- NAC 354.855Permissible expenditures; collection of fees.
- NAC 354.865Definitions.
- NAC 354.866“Indirect costs” defined.
- NAC 354.867Costs which may be allocated to enterprise fund.
- NAC 354.875Identification of certain conditions for determining severe financial emergency: Interpretation of certain statutory terms.
- NAC 354.878Requirements for written notice of placement on fiscal watch; requests for documentation; written objection to requested documentation; final decision.
- NAC 354.880Definitions.
- NAC 354.882“Day” defined.
- NAC 354.884“Director” defined.
- NAC 354.886“Hearing officer” defined.
- NAC 354.888“Intervener” defined.
- NAC 354.890“Party” defined.
- NAC 354.892“Staff” defined.
- NAC 354.894Scope and construction of provisions; deviation from provisions.
- NAC 354.896Hearings conducted by Committee or hearing officer; applicability of provisions.
- NAC 354.898Pleadings; communications.