NAC354.557. Submission in electronic format; petition for exemption; submission in alternative format.

     1. Except as otherwise provided in subsections 7 and 8, the governing body of each local government required to submit electronically a fiscal report of the local government to the Department pursuant to NRS 354.6015 shall complete and submit each portion of the fiscal report:

     (a) On a form prescribed by the Department;

     (b) In accordance with the instructions provided by the Department; and

     (c) On or before the applicable date and time as set forth in NAC 354.559.

     2. A local government that does not have the current ability to submit a fiscal report of the local government to the Department in an electronic format may petition the Committee for an exemption from the requirement of submitting the fiscal report in that format. The petition must:

     (a) Be in the form of an ordinance or resolution adopted by the governing body of the local government;

     (b) Be filed with the Department on or before January 1 of the fiscal year for which the exemption is requested; and

     (c) Include:

          (1) A statement of the reason that the local government is unable to submit the fiscal report to the Department in an electronic format;

          (2) An estimate of the cost that the local government would incur to comply with the requirement of electronically submitting the fiscal report to the Department;

          (3) The annual revenue of the local government; and

          (4) Any other evidence of the financial inability of the local government to comply with the requirement of electronically submitting the fiscal report to the Department.

     3. The Department shall forward each petition filed with the Department pursuant to subsection 2 to the Committee within 30 days after receiving the petition. The Committee will consider each petition at the next regularly scheduled meeting of the Committee after receipt of the petition.

     4. In determining whether to grant a petition, the Committee will consider:

     (a) Whether the annual revenue of the local government is not more than $50,000;

     (b) Any other evidence set forth in the petition of the financial inability of the local government to comply with the requirement of electronically submitting the fiscal report to the Department; and

     (c) Whether the local government has the technological capability to comply with the requirement of electronically submitting the fiscal report to the Department.

     5. The Committee will provide notice of its decision concerning the petition within 30 days after the meeting at which the petition was considered to:

     (a) The local government; and

     (b) If the Committee grants the petition, the Department.

     6. The notice provided to the local government pursuant to subsection 5 must include the reasons for the decision of the Committee.

     7. If the Committee grants a petition filed with the Department pursuant to subsection 2, the governing body of the local government that filed the petition shall submit the fiscal report of the local government to the Department in a format determined by the Department.

     8. If the governing body of the local government is unable to submit electronically the fiscal report of the local government to the Department because of a technological problem with the website of the Department, the local government shall:

     (a) Notify the Department of the problem; and

     (b) Submit the fiscal report to the Department in a format determined by the Department.

     (Added to NAC by Com. on Local Gov’t Finance by R201-01, 4-5-2002, eff. 7-1-2002)