Nev. Rev. Stat. § 354.604

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 354.604 - Funds maintained by local governments

Each local government shall maintain, according to its own needs:

1. The following kinds of governmental funds:

(a) General fund;

(b) Special revenue fund;

(c) Capital projects fund;

(d) Debt service fund; and

(e) Permanent fund.

2. The following kinds of proprietary funds:

(a) Enterprise fund; and

(b) Internal service fund.

3. The following kinds of fiduciary funds:

(a) Pension and other employee benefits funds;

(b) Investment trust funds;

(c) Private-purpose trust funds; and

(d) Agency funds.

NRS 354.604

Added to NRS by 1965, 732; A 1971, 200, 1014, 1342; 1981, 1765; 1983, 1636; 1989, 403; 2001, 1806