NRS 353.3245
Generally accepted principles of accounting to be followed

353.005
Inapplicability of chapter to certain boards. 353.007
Contracts with State: State business license required 353.010
Members. 353.015
Quorum. 353.025
Records. 353.030
Chair. 353.033
Director of Office of Finance is ex officio Clerk of State Board of Examiners 353.035
Attendance of witnesses: Subpoenas 353.040
Policies and procedures. 353.045
Powers of members: Oaths and affirmations 353.055
Examination of books and papers of State Controller and State Treasurer. 353.060
Count of money in State Treasury by Legislative Auditor. 353.065
Count of securities and money in custody of State Treasurer. 353.070
Actual money only to be counted. 353.075
Report to be filed following count. 353.080
Failure of Legislative Auditor to perform duties: Penalties. 353.085
Procedure for payment of contract claims when no legislative appropriation has been made. 353.090
Procedure for payment of claims pursuant to legislative appropriation or authorization 353.094
Counties’ Trial Assistance Account: Claims by counties. 353.097
Stale Claims Account 353.110
Overpayment of taxes, license fees and other charges. 353.115
Limitation of time for claim. 353.120
Payment ordered or approved by State Board of Examiners. 353.130
Controller’s warrant void if not presented for payment within 180 days after issuance 353.135
Notice of limited time for presentment to be printed on face of warrant. 353.140
Establishment of accounts for lost and stale warrants in funds 353.146
“State agency” defined. 353.147
Placement of automated tellers at locations where state agency receives payments. 353.148
Procedure for reimbursement of costs for providing services in expeditious or convenient manner. 353.150
Short title. 353.155
“Chief” defined. 353.160
Administration. 353.175
Qualifications of Chief of Budget Division. 353.185
General powers and duties of Chief of Budget Division. 353.195
Examination of public accounts. 353.200
Investigation of organization, costs of operation and duplication of work of state executive departments and agencies. 353.203
Committee on Local Government Finance to adopt regulations establishing procedures for transferring functions of state agencies and local governments. 353.205
Parts of proposed state budget 353.207
Submission of certain information concerning incentives for economic development 353.210
Submission of certain information concerning positions, service contracts, expenditure requirements and anticipated income 353.211
Provision of budgetary information to Fiscal Analysis Division of Legislative Counsel Bureau 353.213
Limitation upon total proposed expenditures. 353.215
Work programs for fiscal year: Electronic storage 353.220
Procedure for revision of work programs and allotments. 353.224
Approval of Legislature or Interim Finance Committee required for certain changes of positions. 353.225
Reserves. 353.226
Economic Forum: Impanelment 353.227
Economic Forum: Officers 353.228
Economic Forum: Powers and duties 353.229
Economic Forum: Technical Advisory Committee on Future State Revenues. 353.230
Review of estimates 353.235
Appropriation and authorization by Legislature. 353.240
Governor to submit fiscal details to successor. 353.245
Submission and resubmission of budgets of state executive departments and agencies requesting federal money. 353.246
Budgets of Public Employees’ Retirement System, Legislative and Judicial Departments and Tahoe Regional Planning Agency. 353.249
State money to be deposited in State Treasury and credited to State General Fund 353.250
Designation of financial institutions for deposit of state money 353.251
State Agency Fund for Bonds. 353.252
Petty cash accounts: State Board of Examiners may authorize Clerk to authorize establishment by state agency 353.253
Deposits to work program accounts or other budget accounts 353.254
Intergovernmental Fund. 353.255
Appropriations to be applied specifically 353.257
Transfer of balance of appropriated money from specific fund to State General Fund by State Controller where no provision for reversion was made 353.260
Spending in excess of amount appropriated prohibited 353.262
Payment from Reserve for Statutory Contingency Account of salary of person replacing state officer or employee if sufficient appropriated money is not available after leave payments. 353.263
Emergency Account. 353.264
Reserve for Statutory Contingency Account. 353.266
Creation 353.268
Recommendation by State Board of Examiners for allocation from Contingency Account. 353.269
Action by Interim Finance Committee 353.271
“Disaster” defined. 353.274
Authorized grants to state agencies. 353.276
Requests for grants and loans: Action by Interim Finance Committee 353.280
Authorized investments 353.285
Cash flow of money belonging to State 353.288
Creation 353.291
Short title. 353.293
Purpose of law 353.295
Definitions. 353.305
“Fund” defined. 353.307
“Fund balance” defined. 353.311
“Revenue” defined. 353.319
Administration of law 353.321
Categories of funds: Reporting 353.323
State General Fund created 353.325
Submission and dissemination of audit report of state agency 353.331
Annual preparation 353.333
Compilation 353.335
Procedure for acceptance of gift or grant of property or services. 353.337
Grant from Federal Government: Compliance with requirement for public hearing. 353.339
Grant for program requiring approval of Interim Finance Committee: Commencement of program before obtaining approval. 353.347
Temporary advance from State General Fund for authorized expenses of Department of Employment, Training and Rehabilitation. 353.349
Temporary advance from State General Fund for authorized expenses of Division of Public and Behavioral Health of Department of Health and Human Services. 353.351
Temporary advance from State General Fund for authorized expenses of Aging and Disability Services Division of Department of Health and Human Services. 353.353
Temporary advance from State General Fund for authorized expenses of Division of Emergency Management of Department of Public Safety during state of emergency or declaration of disaster. 353.357
Temporary advance from State General Fund for authorized expenses of Western Interstate Commission for Higher Education. 353.359
Advance from State General Fund for budget account supported by administrative assessments 353.500
Definitions. 353.510
“Agreement” defined. 353.520
“Board” defined. 353.530
“Chief” defined. 353.540
“State agency” defined. 353.545
Legislative findings and declaration. 353.550
Requirements for agreement by state agency to acquire real property or interest in or improvement to real property with terms that extend beyond biennium in which executed. 353.555
Approval of Legislature or Interim Finance Committee required for certain changes in scope of agreement. 353.560
Legislature not obligated to appropriate money for payments due pursuant to agreement 353.570
State Treasurer authorized to take appropriate actions to facilitate agreements. 353.580
Exemption of agreement from requirement of competitive bidding or other restrictions on procedure for awarding contracts. 353.590
Exemption of agreement involving construction, alteration, repair or remodeling of improvement from laws requiring competitive bidding and certain provisions relating to public works 353.600
Lease of property subject to agreement involving improvement to state property: Conditions for entry 353.610
State agency to file copies of agreement and schedule of payments upon execution of agreement. 353.620
Property subject to agreement exempt from ad valorem property taxation in certain circumstances. 353.630
Property subject to agreement deemed property of State or state agency for purposes of statutory limits on damages that may be awarded against State in certain circumstances. 353.650
State Controller: Entry into cooperative agreements to act as collection agent for any governmental entity. 353.660
State Controller: Entry into reciprocal agreement with Federal Government for collection and offset of indebtedness. 353.1465
Acceptance of credit cards, debit cards and electronic transfers of money: Prerequisites 353.1466
Acceptance of credit cards, debit cards and electronic transfers of money: Entry of state agency into contract 353.1467
Payments of $10,000 or more required to be made by electronic transfer of money 353.1475
Additional fee for providing service to customer in expeditious or convenient manner 353.2655
Nevada Protection Account. 353.2705
Definitions. 353.2707
“Account” defined. 353.2712
“Division” defined. 353.2715
“Eligible project” defined. 353.2725
“Grant match” defined. 353.2731
“Local government” defined. 353.2735
Creation 353.2737
Revolving account for awarding grants to persons who own and occupy homes damaged by a disaster: Establishment 353.2739
Authorized grants and loans to tribal governments. 353.2745
Authorized grants to local governments. 353.2751
Authorized loans to local governments. 353.2753
Requests for grants and loans: Assessment of damages by Division 353.2754
Requests for grants and loans: Determination that event constitutes disaster required as condition for local governments. 353.2755
Requests for grants and loans: Conditions 353.2765
Repayment of loans by local governments: Schedule 353.2771
Provision of resources of agencies and local governments required for grant or loan. 353.2961
“Account group” defined. 353.2965
“Accounting system” defined. 353.2975
“Agency fund” defined. 353.3025
“Encumbrance” defined. 353.3027
“Expenditure” defined. 353.3076
“Generally accepted accounting principles” defined. 353.3085
“Lapse” defined. 353.3087
“Liability” defined. 353.3115
“Reversion” defined. 353.3135
“Trust fund” defined. 353.3195
Regulations regarding use of electronic symbols to substitute or supplement signature of authorized officer. 353.3235
State agencies to record revenue receivable from certain billings in state central accounting system. 353.3241
Modified accrual or accrual basis of accounting to be used. 353.3245
Generally accepted principles of accounting to be followed 353.3463
Temporary advance from State General Fund for authorized expenses of Division of State Parks of State Department of Conservation and Natural Resources. 353.3465
Temporary advance from State General Fund for authorized expenses of Department of Tourism and Cultural Affairs.