GENERAL PROVISIONS

NAC 354.001. Definitions.

NAC 354.002. “Committee” defined.

NAC 354.003. “Department” defined.

NAC 354.005. “Local government” defined.

EXEMPTION OF SPECIAL DISTRICTS FROM CERTAIN REQUIREMENTS

NAC 354.010. Eligible districts; authorized exemptions; petition for exemption.

NAC 354.020. Action on petition of district.

NAC 354.030. Petition to reconsider audit exemption.

NAC 354.040. Information to be filed by exempt district.

NAC 354.050. Public hearing by exempt district concerning its budget.

TRANSFER OF GOVERNMENTAL FUNCTIONS BETWEEN LOCAL GOVERNMENTS AND STATE AGENCIES

NAC 354.060. Definitions.

NAC 354.062. “Affected entity” defined.

NAC 354.064. “Function” defined.

NAC 354.066. “Interested person” defined.

NAC 354.068. “Intergovernmental agreement” defined.

NAC 354.070. “Lead entity” defined.

NAC 354.072. “State agency” defined.

NAC 354.074. “Transfer plan” defined.

NAC 354.076. Applicability.

NAC 354.078. Notice of intent to transfer function; preparation and approval of transfer plan or intergovernmental agreement.

NAC 354.080. Lead entity: Responsibilities; designation by affected entities; requests for information.

NAC 354.082. Action on tentative draft of transfer plan; proposed transfer plan.

NAC 354.084. Transfer plans and intergovernmental agreements: Contents.

NAC 354.086. Transfer plans and intergovernmental agreements: Limitations; scope.

NAC 354.088. Transfer plans and intergovernmental agreements: Workshops and public hearings.

NAC 354.090. Transfer plans and intergovernmental agreements: Expiration of approval; disapproval.

CONSOLIDATION OR SHARING OF SERVICES, FUNCTIONS OR PERSONNEL AMONG SCHOOL DISTRICTS

NAC 354.095. Definitions.

NAC 354.0952. “Affected district” defined.

NAC 354.0954. “Function” defined.

NAC 354.0956. “Interdistrict service agreement” defined.

NAC 354.0958. “Interdistrict service plan” defined.

NAC 354.096. “Interested person” defined.

NAC 354.0962. “Lead district” defined.

NAC 354.0964. Lead district: Designation; duties; requests for information.

NAC 354.0966. Action on tentative draft of interdistrict service plan; proposed interdistrict service plan.

NAC 354.0968. Interdistrict service plans: Contents.

NAC 354.097. Interdistrict service plans and interdistrict service agreements: Limitations; scope.

NAC 354.0972. Interdistrict service plans and interdistrict service agreements: Workshops and public hearings.

NAC 354.0974. Interdistrict service plans and interdistrict service agreements: Expiration of approval.

PREPARATION OF BUDGETS

NAC 354.100. Budget forms.

NAC 354.140. Tentative budget: Submission of letter of certification.

NAC 354.150. Adoption of tentative budget as filed: Submission of additional documents.

NAC 354.155. Submission of notice of information.

NAC 354.160. Substantial change in budget: Submission of affected fund schedules.

LIMITATIONS ON FEES

NAC 354.185. Application to exceed allowable increase in revenue from fees for business licenses or allowable increase in building permit basis.

TAXES AD VALOREM

NAC 354.211. Submission to Department of resolution levying common rate for common services in unincorporated towns.

NAC 354.221. Submission of amended final budget which changes combined rate.

CREATION OF FUNDS

NAC 354.241. Contents and filing of resolution adopted to create certain funds.

LETTER OF CREDIT; ADVANCE APPORTIONMENT OF TAX

NAC 354.270. Letter of credit issued to local government.

NAC 354.280. Advance of taxes apportioned to local government.

INTERFUND LOANS

NAC 354.290. Temporary interfund loans: Conditions; interest.

TRANSFER OF MONEY BETWEEN ACCOUNTS

NAC 354.350. Transfer of certain unclaimed money.

NAC 354.360. Transfer of budget appropriations between accounts; transfer of money from certain funds.

BUDGET AUGMENTATION

NAC 354.400. Purpose.

NAC 354.410. Available resources.

NAC 354.420. Revised revenue schedule.

NAC 354.430. Notice of hearing.

NAC 354.440. Vote by proxy.

NAC 354.450. Deadline.

NAC 354.481. Expenses in excess of original budget appropriation.

NAC 354.490. Report of augmented budget.

FISCAL REPORTS

NAC 354.555. Fulfillment of requirements of submitting tentative budget and transmitting final budget.

NAC 354.557. Submission in electronic format; petition for exemption; submission in alternative format.

NAC 354.559. Contents and form; deadlines for submission; forwarding of final budget.

NAC 354.561. Summary of report: Publication and contents.

REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES

NAC 354.566. Definitions.

NAC 354.567. “Central assessment roll” defined.

NAC 354.569. “Property tax receipts” defined.

NAC 354.571. Preliminary summary reports: Filing by tax receiver in each county.

NAC 354.573. Preliminary summary reports: Contents.

NAC 354.575. Report by county school district of corresponding receipts and deductions; reconciliation of differences between reports.

NAC 354.577. Final summary reports: Filing by tax receiver in each county; contents.

REPORTS OF EXPENDITURES FOR LOBBYING ACTIVITIES

NAC 354.581. Interpretation of certain statutory terms.

NAC 354.585. Form of report.

COUNTIES: STATEMENT OF TOTAL AMOUNT OF BILLS ALLOWED

NAC 354.595. Posting and maintenance on website of statements of amount of bills allowed.

UNAPPROPRIATED ENDING FUND BALANCE

NAC 354.650. Explanation by local government; reduction of debt rate.

NAC 354.660. Ending balance not subject to negotiations.

AUDITS

NAC 354.700. Audit required after first year of operation.

NAC 354.712. Adoption by reference of Government Auditing Standards; “generally accepted auditing standards in the United States” interpreted.

NAC 354.715. Contents of audit report: Opinions required; fairness statement; reference to certain separate reports; statement of corrective action.

NAC 354.717. Contents of audit report: Statement of total number of referrals to regional facility for detention of children.

NAC 354.719. Contents of audit report: Discussion and analysis of financial condition; exemption from requirement to submit plan of corrective action; appeals.

NAC 354.721. Proposed plan of correction.

NAC 354.725. Filing in duplicate; notification of Department.

NAC 354.735. Request for extension of time to file report.

INVENTORY

NAC 354.750. Inventory of capital assets: Requirement; guidelines; identifying number.

GENERAL IMPROVEMENT DISTRICTS

NAC 354.760. Duties of board of county commissioners after creation of district.

NAC 354.770. Hearing regarding corrective action: Date; submission of certified copy of ordinance or resolution.

SPECIAL DISTRICTS

NAC 354.780. Transfer of property, money, taxes and special assessments upon merger or consolidation of district.

NAC 354.790. Transfer of property, money, taxes and special assessments upon dissolution of district.

BUDGETS OF LOCAL GOVERNMENTS

Enterprise Fund for Building Permit Fees

Allocation of Costs to Enterprise Fund

Loans and Transfers From Enterprise Fund

DELINQUENT DOCUMENTS AND PAYMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL EMERGENCY

Determination of Severe Financial Emergency

Proceedings Before the Committee on Local Government Finance