§ 353.291 Short title
§ 353.293 Purpose of law; reservation of power to create funds and accounts
§ 353.295 Definitions
§ 353.2961 ‘Account group’ defined
§ 353.2965 ‘Accounting system’ defined
§ 353.2975 ‘Agency fund’ defined
§ 353.3025 ‘Encumbrance’ defined
§ 353.3027 ‘Expenditure’ defined
§ 353.305 ‘Fund’ defined
§ 353.307 ‘Fund balance’ defined
§ 353.3076 ‘Generally accepted accounting principles’ defined
§ 353.3085 ‘Lapse’ defined
§ 353.3087 ‘Liability’ defined
§ 353.311 ‘Revenue’ defined
§ 353.3115 ‘Reversion’ defined
§ 353.3135 ‘Trust fund’ defined
§ 353.319 Administration of law; regulations
§ 353.3195 Regulations regarding use of electronic symbols to substitute or supplement signature of authorized officer
§ 353.321 Categories of funds: Reporting; accounting; assignment by State Controller
§ 353.323 State General Fund created; use of categories of funds and account groups
§ 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; State Controller to be provided with information for accounting
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Terms Used In Nevada Revised Statutes > Chapter 353 > State Accounting Procedures Law

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Fiduciary: A trustee, executor, or administrator.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
  • Statute: A law passed by a legislature.