NAC354.595. Posting and maintenance on website of statements of amount of bills allowed.

     1. If a county maintains an official Internet website, the county must place a link on the official Internet website to the statement of the total amount of bills allowed by the county that is required pursuant to NRS 354.210. Such a link must be on a web page that is easily located within the official Internet website of the county.

     2. In addition to the requirements set forth in NRS 354.210, a statement of the total amount of bills allowed by the county that is maintained on the official Internet website of the county:

     (a) Must:

          (1) Remain on the official Internet website of the county until the county updates the statement after the end of the next calendar quarter.

          (2) Be updated not later than 45 days after the end of every calendar quarter.

          (3) Identify whether the accounting basis of the statement is the cash or modified accrual basis.

          (4) Report on a cash or modified accrual basis the bills allowed by the county during the calendar quarter. The statement of the total amount of bills allowed must:

               (I) Except as otherwise provided in this sub-subparagraph, be summarized by payee. Allowances related to the employment of personnel may be reported as total salaries, wages or benefits, as applicable, without reference to the amounts paid to or on behalf of any individual officer or employee; and

               (II) Set forth the total amount of bills allowed and paid to each payee during the calendar quarter and the period from the beginning of the current fiscal year through the end of the calendar quarter.

     (b) May include, without limitation:

          (1) A report that compares the bills allowed and paid during the calendar quarter to the amounts budgeted for the bills for the calendar quarter.

          (2) A report of the bills allowed and paid during the calendar quarter out of each fund or account maintained by the county.

     3. The Department, on behalf of the Committee, may notify the county if the statement of the total bills allowed that is posted on the official Internet website of the county does not comply with the requirements of this section.

     (Added to NAC by Com. on Local Gov’t Finance by R005-12, eff. 12-20-2012)