NRS 280.220
Duties of county auditor or county comptroller upon merger, withdrawal or dissolution.
1.
Upon merger, the county auditor or county comptroller of a county which has a department shall:(a)
Create in the county treasury one or more funds and accounts within those funds, pursuant to the provisions of NRS 354.470 to 354.626, inclusive, as the department may request, for the exclusive use of the department.(b)
Receive all money from the county, participating cities and any other source on behalf of the department and deposit the money in the appropriate department fund.(c)
Receive all money collected by the department for any purpose, except criminal and civil fines, and deposit the money in the appropriate department fund.(d)
Issue warrants against a department fund in the manner provided in this chapter.(e)
Credit any interest earned on money held in a department fund to any such fund designated by the department.(f)
Retain in each department fund any balances remaining at the end of each fiscal year.2.
Within 30 days after the effective date of the withdrawal of a participating political subdivision from the department, the county auditor or county comptroller shall issue a warrant to pay to the withdrawing political subdivision any money held in a department fund that is attributable to the withdrawing political subdivision based on the proportion that the total budgetary contribution of the withdrawing political subdivision to the department bears to the total budgetary contributions of all the participating political subdivisions to the department since the time of merger.3.
Within 30 days after the effective date of the dissolution of the department, the county auditor or county comptroller shall disburse any money held in a department fund to the participating political subdivisions at the time of dissolution based on the proportion that the total budgetary contribution of each participating political subdivision to the department bears to the total budgetary contributions of all the participating political subdivisions to the department since the time of merger.
Source:
Section 280.220 — Duties of county auditor or county comptroller upon merger, withdrawal or dissolution., https://www.leg.state.nv.us/NRS/NRS-280.html#NRS280Sec220.