NRS 353.263
Emergency Account.
1.
As used in this section, “emergency” means invasion, disaster, insurrection, riot, breach of the peace, substantial threat to life or property, epidemic or the imminent danger thereof. The term includes damage to or the disintegration of a building owned by this state or of the mechanical or electrical system of such a building when immediate repairs are necessary to maintain the integrity of the structure or its mechanical or electrical system.2.
The Emergency Account is hereby created in the State General Fund. Money for the Account must be provided by direct legislative appropriation.3.
When the State Board of Examiners finds that an emergency exists which requires an expenditure for which no appropriation has been made, or in excess of an appropriation made, the Board may authorize an expenditure from the Emergency Account to meet the emergency.4.
The State Board of Examiners may, under such circumstances as it deems appropriate, authorize its Clerk to determine whether an emergency exists and approve, on behalf of the Board, an expenditure from the Emergency Account.5.
The Chief shall enumerate expenditures from the Account made in the preceding biennium in each executive budget report.6.
Notwithstanding the provisions of this section to the contrary, money in the Emergency Account may be expended for any purpose authorized by the Legislature.
Source:
Section 353.263 — Emergency Account., https://www.leg.state.nv.us/NRS/NRS-353.html#NRS353Sec263.