S.B. 33
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SENATE BILL NO. 33–COMMITTEE ON GOVERNMENT AFFAIRS
(ON BEHALF OF THE OFFICE OF FINANCE
IN THE OFFICE OF THE GOVERNOR)
PREFILED NOVEMBER 14, 2024
____________
Referred to Committee on Government Affairs
SUMMARY—Revises provisions relating to state financial
administration. (BDR 18-279)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: No.
~
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to state financial administration; renaming the
position of Chief of the Budget Division of the Office of
Finance as the Administrator of the Budget Division and
transferring the qualifications, powers and duties of that
position to the Director of the Office of Finance; and
providing other matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law creates the Office of Finance in the Office of the Governor. The 1
Office of Finance consists of the Director and two divisions, the Budget Division 2
and the Division of Internal Audits. (NRS 223.400) Under existing law, the 3
Director is responsible, in part, for the administration, through the Budget Division, 4
of the State Budget Act. (NRS 223.420) Existing law: (1) requires the Director to 5
appoint a Chief of the Budget Division; and (2) sets forth certain powers and duties 6
of the Chief relating to the State Budget Act and other provisions of existing law. 7
(NRS 218G.400, 223.430, 231.3729, 242.221, 244.339, 285.030, 286.282, 353.150-8
353.246, 353.263, 353.325, 353.331, 353.335, 353.500-353.630, 358.020, 9
381.0033, 388.700, 439.630, 501.337, 501.3585, 701A.110, 701A.360, 701A.375) 10
Existing law also prescribes the qualifications of the Chief and authorizes the 11
Director of the Office of Finance to serve in the position of Chief if the Director 12
possesses those qualifications. (NRS 223.430, 353.175) 13
Section 2 of this bill renames the position of Chief of the Budget Division as 14
the Administrator of the Budget Division. Section 3 of this bill makes a conforming 15
change as a result of renaming the position. Sections 4-46 of this bill transfer the 16
qualifications of the Chief and the powers and duties of the Chief in the State 17
Budget Act and other existing law to the Director of the Office of Finance. 18
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Sections 1 and 47 of this bill make conforming changes as a result of the transfer 19
of the duties of the Chief to the Director. 20
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 223.420 is hereby amended to read as follows: 1
223.420 The Director of the Office of Finance is responsible 2
for the administration, through the divisions of the Office, of the 3
provisions of NRS 235.005 to 235.016, inclusive, 353.150 to 4
353.246, inclusive, except NRS 353.226 to 353.229, inclusive, and 5
353A.031 to 353A.100, inclusive, and all other provisions of law 6
relating to the functions of the divisions of the Office. 7
Sec. 2. NRS 223.430 is hereby amended to read as follows: 8
223.430 1. The Director of the Office of Finance shall 9
appoint [a Chief] an Administrator of the Budget Division . [, who] 10
2. The Administrator of the Budget Division serves at the 11
pleasure of the Director and is in the unclassified service of the State 12
. [, or may serve in this position if the Director has the qualifications 13
required by NRS 353.175.] 14
Sec. 3. NRS 223.450 is hereby amended to read as follows: 15
223.450 1. Unless federal law or regulation otherwise 16
requires, the [Chief] Administrator of the Budget Division and the 17
Administrator of the Division of Internal Audits may appoint a 18
Deputy and a Chief Assistant in the unclassified service of the State, 19
who shall not engage in any other gainful employment or 20
occupation except as otherwise provided in NRS 284.143. 21
2. Except as otherwise provided in subsection 1 and NRS 22
223.410, 223.430 and 223.440, employees of the Office of Finance 23
are in the classified service of the State. 24
Sec. 4. NRS 231.3729 is hereby amended to read as follows: 25
231.3729 1. If the Office of Economic Development 26
approves an application for a certificate of eligibility for matching 27
funds submitted pursuant to paragraph (a) of subsection 2 of NRS 28
231.3725, the Office shall immediately forward a copy of the 29
certificate of eligibility which identifies the amount of the award to: 30
(a) The lead participant in the qualified project; 31
(b) The Director of the Legislative Counsel Bureau; 32
(c) The [Chief of the Budget Division] Director of the Office of 33
Finance in the Office of the Governor; and 34
(d) The State Treasurer. 35
2. A qualified project may be approved for a certificate of 36
eligibility for matching funds pursuant to subsection 1 in an amount 37
not to exceed $100,000,000. 38
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3. Except as otherwise provided in NRS 231.3711 to 231.3737, 1
inclusive, the contribution from the matching funds awarded to the 2
qualified project pursuant to subsection 1 must be proportional in 3
terms of amount, contemporaneous in terms of timing and similar in 4
terms of risk profile to the contribution to the cost of the 5
development and construction of the qualified project by the lead 6
participant, and: 7
(a) The lead participant shall pay the initial $25,000,000 of the 8
costs of the development and construction of the qualified project. 9
(b) Payments after the initial payment required by paragraph (a) 10
must be pro rata, based on the percentage of the total cost of the 11
qualified project described in paragraph (c) of subsection 3 of NRS 12
231.3725 to be paid from approved matching funds and those to be 13
paid by all other sources of project funding as set forth in an 14
application approved by the Office pursuant to NRS 231.3725, 15
except that such pro rata allocation must be adjusted such that the 16
matching funds are used to pay the last $10,000,000 in project costs. 17
(c) The procedure for making monthly draws for the cost of the 18
qualified project will be delineated in a trust agreement to be entered 19
into by the Office and the lead participant, which will ensure that no 20
money derived from the matching funds awarded pursuant to 21
subsection 1 are expended unless money of the lead participant is 22
previously or simultaneously expended, except for the initial 23
payment described in paragraph (a) and the last payment described 24
in paragraph (b). 25
Sec. 5. NRS 218G.400 is hereby amended to read as follows: 26
218G.400 1. Except as otherwise provided in subsection 2, 27
each board created by the provisions of NRS 590.485 and chapters 28
623 to 625A, inclusive, 628, 630 to 644A, inclusive, 648, 654 and 29
656 of NRS shall: 30
(a) If the revenue of the board from all sources is less than 31
$200,000 for any fiscal year and, if the board is a regulatory body 32
pursuant to NRS 622.060, the board has submitted to the Director of 33
the Legislative Counsel Bureau for each quarter of that fiscal year 34
the information required by NRS 622.100, prepare a balance sheet 35
for that fiscal year on the form provided by the Legislative Auditor 36
and file the balance sheet with the Legislative Auditor and the 37
[Chief of the Budget Division] Director of the Office of Finance on 38
or before December 1 following the end of that fiscal year. The 39
Legislative Auditor shall prepare and make available a form that 40
must be used by a board to prepare such a balance sheet. 41
(b) If the revenue of the board from all sources is $200,000 or 42
more for any fiscal year, or if the board is a regulatory body 43
pursuant to NRS 622.060 and has failed to submit to the Director of 44
the Legislative Counsel Bureau for each quarter of that fiscal year 45
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the information required by NRS 622.100, engage the services of a 1
certified public accountant or public accountant, or firm of either of 2
such accountants, to audit all its fiscal records for that fiscal year 3
and file a report of the audit with the Legislative Auditor and the 4
[Chief of the Budget Division] Director of the Office of Finance on 5
or before December 1 following the end of that fiscal year. 6
2. In lieu of preparing a balance sheet or having an audit 7
conducted for a single fiscal year, a board may engage the services 8
of a certified public accountant or public accountant, or firm of 9
either of such accountants, to audit all its fiscal records for a period 10
covering two successive fiscal years. If such an audit is conducted, 11
the board shall file the report of the audit with the Legislative 12
Auditor and the [Chief of the Budget Division] Director of the 13
Office of Finance on or before December 1 following the end of the 14
second fiscal year. 15
3. The cost of each audit conducted pursuant to subsection 1 or 16
2 must be paid by the board that is audited. Each such audit must be 17
conducted in accordance with generally accepted auditing standards, 18
and all financial statements must be prepared in accordance with 19
generally accepted principles of accounting for special revenue 20
funds. 21
4. Whether or not a board is required to have its fiscal records 22
audited pursuant to subsection 1 or 2, the Legislative Auditor shall 23
audit the fiscal records of any such board whenever directed to do so 24
by the Legislative Commission. When the Legislative Commission 25
directs such an audit, the Legislative Commission shall also 26
determine who is to pay the cost of the audit. 27
5. A person who is a state officer or employee of a board is 28
guilty of nonfeasance if the person: 29
(a) Is responsible for preparing a balance sheet or having an 30
audit conducted pursuant to this section or is responsible for 31
preparing or maintaining the fiscal records that are necessary to 32
prepare a balance sheet or have an audit conducted pursuant to this 33
section; and 34
(b) Knowingly fails to prepare the balance sheet or have the 35
audit conducted pursuant to this section or knowingly fails to 36
prepare or maintain the fiscal records that are necessary to prepare a 37
balance sheet or have an audit conducted pursuant to this section. 38
6. In addition to any other remedy or penalty, a person who is 39
guilty of nonfeasance pursuant to this section forfeits the person’s 40
state office or employment and may not be appointed to a state 41
office or position of state employment for a period of 2 years 42
following the forfeiture. The provisions of this subsection do not 43
apply to a state officer who may be removed from office only by 44
impeachment pursuant to Article 7 of the Nevada Constitution. 45
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Sec. 6. NRS 242.221 is hereby amended to read as follows: 1
242.221 1. All claims made pursuant to NRS 242.122 to 2
242.241, inclusive, must, when approved by the Office, be paid as 3
other claims against the State are paid. 4
2. If the State Controller finds that current claims against the 5
Fund for Information Services exceed the amount available in the 6
Fund to pay the claims, the State Controller may advance 7
temporarily from the State General Fund to the Fund the amount 8
required to pay the claims, but no more than 25 percent of the 9
revenue expected to be received in the current fiscal year from any 10
source authorized for the Fund. No amount may be transferred 11
unless requested by the [Chief of the Budget Division] Director of 12
the Office of Finance created by NRS 223.400. 13
Sec. 7. NRS 244.339 is hereby amended to read as follows: 14
244.339 1. An owner of real property who intends to allow 15
the real property, including, without limitation, land or 16
improvements on the real property, to be used as a community 17
garden or urban farm may submit a request to the board of county 18
commissioners of the county in which the real property is located 19
for a partial abatement of the ad valorem taxes imposed pursuant to 20
chapter 361 of NRS for the parcel on which the community garden 21
or urban farm is located. If the real property is located in a city, the 22
application must include, without limitation, proof that the 23
governing body of the city has issued any necessary approvals for 24
the use of the real property as a community garden or urban farm. 25
2. If the board of county commissioners receives an application 26
pursuant to subsection 1, the board must provide notification of the 27
application to: 28
(a) The [Chief of the Budget Division] Director of the Office of 29
Finance; 30
(b) The county assessor; 31
(c) The county treasurer; and 32
(d) The governing body of the city where the property is located, 33
if applicable. 34
3. The board of county commissioners shall hold a public 35
hearing on the application not less than 30 days after providing 36
notification of the application pursuant to subsection 2 and may 37
approve the application after the public hearing if: 38
(a) The applicant demonstrates that the property is suitable for 39
use as a community garden or urban farm; 40
(b) The applicant and the person operating the community 41
garden or urban farm are willing and able to use the real property as 42
a community garden or urban farm for a period of not less than 5 43
years; and 44
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(c) The applicant enters into an agreement requiring the 1
operation of the community garden or urban farm on the property 2
for not less than 5 years beginning on the date of approval of the 3
application. 4
4. If the board of county commissioners approves an 5
application pursuant to this section, the applicant shall receive a 6
partial abatement of the ad valorem taxes imposed pursuant to 7
chapter 361 of NRS that is equal to 10 percent of the ad valorem 8
taxes otherwise due for the parcel on which the community garden 9
or urban farm is located for a period of 5 years, beginning on the 10
July 1 of the fiscal year immediately following the date of approval 11
of the application. 12
5. If the owner of real property receives a partial abatement of 13
ad valorem taxes pursuant to this section, the owner shall record the 14
approval of the abatement with the county recorder to ensure 15
subsequent buyers have notice of the terms of the partial abatement. 16
6. If the real property of the person receiving the partial 17
abatement pursuant to this section ceases to be used as a community 18
garden or urban farm before the time specified in the agreement 19
described in paragraph (c) of subsection 3 or the person ceases to 20
comply with the terms of the agreement, the owner shall: 21
(a) Repay to the county treasurer the amount of the abatement 22
that was authorized pursuant to this section before the date on which 23
the property or person ceased to comply; and 24
(b) Pay the interest on the amount due pursuant to paragraph (a) 25
at the rate most recently established pursuant to NRS 99.040 for 26
each month, or portion thereof, from the last of the month following 27
the period for which the payment would have been made had the 28
abatement not been approved until the date of payment of the tax. 29
7. The board of county commissioners shall adopt an ordinance 30
setting forth procedures to ensure the owner is complying with the 31
terms of the agreement described in paragraph (c) of subsection 3 32
and continues to qualify for the partial abatement of ad valorem 33
taxes. The procedures must provide, without limitation, for the 34
county treasurer and county assessor to receive yearly notice as to 35
whether the real property continues to qualify for the partial 36
abatement or if the owner of the real property must be required to 37
repay the abatement pursuant to subsection 6. 38
8. An owner may submit a new application for an abatement 39
pursuant to this section after the expiration of the term of the 40
abatement set forth in subsection 4. 41
Sec. 8. NRS 285.030 is hereby amended to read as follows: 42
285.030 1. The controlling authority of the Merit Award 43
Program is the Merit Award Board. 44
2. The Board must be composed of five members as follows: 45
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(a) Two persons who are members of the American Federation 1
of State, County and Municipal Employees or its successor, 2
designated by the executive committee of that Federation or its 3
successor. 4
(b) One member from the Budget Division of the Office of 5
Finance appointed by the [Chief of the Budget Division.] Director 6
of the Office. 7
(c) One member from the Division of Human Resource 8
Management of the Department of Administration appointed by the 9
Administrator of the Division. 10
(d) One member appointed by and representing the Governor. 11
3. The member from either the Budget Division of the Office 12
of Finance or the Division of Human Resource Management of the 13
Department of Administration must serve as the Secretary of the 14
Board. 15
4. The Board shall adopt regulations for transacting its business 16
and carrying out the provisions of this chapter. 17
5. Within the limits of legislative appropriations, the Board 18
may expend up to $5,000 per year on expenses relating to the 19
operation of the Board. 20
Sec. 9. NRS 286.282 is hereby amended to read as follows: 21
286.282 The [Chief of the Budget Division] Director of the 22
Office of Finance shall advise the Governor in the discharge of the 23
responsibility for reviewing the System’s administrative policies and 24
performance standards under this chapter. 25
Sec. 10. Chapter 353 of NRS is hereby amended by adding 26
thereto a new section to read as follows: 27
As used in this chapter, unless the context otherwise requires, 28
“Director” means the Director of the Office of Finance. 29
Sec. 11. NRS 353.175 is hereby amended to read as follows: 30
353.175 1. The [Chief] Director shall have 4 years of 31
responsible experience and education in accounting, public budget 32
administration, governmental research, or in a related position 33
involving administrative or financial responsibility, or any 34
equivalent combination of experience or training. 35
2. The [Chief] Director shall be selected with special reference 36
to his or her training, experience, capacity and interest in the 37
activities embraced within NRS 353.150 to 353.246, inclusive. The 38
[Chief’s] Director’s knowledge and abilities should include the 39
following: 40
(a) A comprehensive knowledge of the principles and practices 41
of public budgeting and governmental accounting, and a working 42
knowledge of statistical methods. 43
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(b) An extensive knowledge of the organization and operations 1
of state departments, agencies and institutions, and of statutes and 2
regulations governing state budgeting and accounting. 3
(c) An extensive knowledge of principles of public organization 4
and administration. 5
(d) Administrative ability in the direction of staff analyses of 6
state budgetary and other operations, and in the maintenance of 7
effective working relationships with all state officials concerned 8
with budget administration. 9
(e) The ability to organize and present clearly oral and written 10
reports of findings and recommendations. 11
Sec. 12. NRS 353.185 is hereby amended to read as follows: 12
353.185 The powers and duties of the [Chief] Director are: 13
1. To appraise the quantity and quality of services rendered by 14
each agency in the Executive Department of the State Government, 15
and the needs for such services and for any new services. 16
2. To develop plans for improvements and economies in 17
organization and operation of the Executive Department, and to 18
install such plans as are approved by the respective heads of the 19
various agencies of the Executive Department, or as are directed to 20
be installed by the Governor or the Legislature. 21
3. To cooperate with the State Public Works Division of the 22
Department of Administration in developing comprehensive, long-23
range plans for capital improvements and the means for financing 24
them. 25
4. To devise and prescribe the forms for reports on the 26
operations of the agencies in the Executive Department to be 27
required periodically from the several agencies in the Executive 28
Department, and to require the several agencies to make such 29
reports. 30
5. To prepare the executive budget report for the Governor’s 31
approval and submission to the Legislature. 32
6. To prepare a proposed budget for the Executive Department 33
of the State Government for the next 2 fiscal years, which must: 34
(a) Present a complete financial plan for the next 2 fiscal years; 35
(b) Set forth all proposed expenditures for the administration, 36
operation and maintenance of the departments, institutions and 37
agencies of the Executive Department of the State Government, 38
including those operating on funds designated for specific purposes 39
by the Constitution or otherwise, which must include a separate 40
statement of: 41
(1) The anticipated expense, including personnel, for the 42
operation and maintenance of each capital improvement to be 43
constructed during the next 2 fiscal years and of each capital 44
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improvement constructed on or after July 1, 1999, which is to be 1
used during those fiscal years or a future fiscal year; and 2
(2) The proposed source of funding for the operation and 3
maintenance of each capital improvement, including personnel, to 4
be constructed during the next 2 fiscal years; 5
(c) Set forth all charges for interest and debt redemption during 6
the next 2 fiscal years; 7
(d) Set forth all expenditures for capital projects to be 8
undertaken and executed during the next 2 fiscal years, and which 9
must, to the extent practicable, provide that each capital project 10
which exceeds a cost of $10,000,000 be scheduled to receive 11
funding for design and planning during one biennium and funding 12
for construction in the subsequent biennium; and 13
(e) Set forth the anticipated revenues of the State Government, 14
and any other additional means of financing the expenditures 15
proposed for the next 2 fiscal years. 16
7. To examine and approve work programs and allotments to 17
the several agencies in the Executive Department, and changes 18
therein, in accordance with NRS 353.220. 19
8. To examine and approve statements and reports on the 20
estimated future financial condition and the operations of the 21
agencies in the Executive Department of the State Government and 22
the several budgetary units that have been prepared by those 23
agencies and budgetary units, before the reports are released to the 24
Governor, to the Legislature or for publication. 25
9. To receive and deal with requests for information as to the 26
budgetary status and operations of the executive agencies of the 27
State Government. 28
10. To prepare such statements of unit costs and other statistics 29
relating to cost as may be required from time to time, or requested 30
by the Governor or the Legislature. 31
11. To do and perform such other and further duties relative to 32
the development and submission of an adequate proposed budget for 33
the Executive Department of the State Government of the State of 34
Nevada as the Governor may require. 35
Sec. 13. NRS 353.195 is hereby amended to read as follows: 36
353.195 The [Chief] Director may: 37
1. Examine all public accounts of agencies in the Executive 38
Department of the State Government. 39
2. Administer an oath to and examine under oath, when the 40
[Chief] Director deems it necessary, any public official in the 41
Executive Department of the State Government in relation to or 42
concerning his or her books and accounts. 43
Sec. 14. NRS 353.200 is hereby amended to read as follows: 44
353.200 The [Chief] Director shall have authority: 45
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1. To investigate duplication of work of departments, 1
institutions and agencies in the Executive Department of the State 2
Government. 3
2. To investigate and study the organization and administration 4
of departments, institutions and agencies in the Executive 5
Department of the State Government. 6
3. To formulate plans for better and more effective 7
management. 8
4. To prepare and report to the Governor or the Legislature, 9
when requested, any information, financial data or statistics which 10
the Governor or Legislature may require, such as monthly or 11
quarterly estimates of the State’s income and cost figures and 12
information on the current operation of the Executive Department of 13
the State Government. 14
Sec. 15. NRS 353.205 is hereby amended to read as follows: 15
353.205 1. The proposed budget for the Executive 16
Department of the State Government for each fiscal year must be set 17
up in four parts: 18
(a) Part 1 must consist of a budgetary message by the Governor 19
which includes: 20
(1) A general summary of the long-term performance goals 21
of the Executive Department of the State Government for: 22
(I) Core governmental functions, including the education 23
of pupils in kindergarten through grade 12, higher education, human 24
services and public safety and health; and 25
(II) Other governmental services; 26
(2) An explanation of the means by which the proposed 27
budget will provide adequate funding for those governmental 28
functions and services such that ratable progress will be made 29
toward achieving those long-term performance goals; 30
(3) An outline of any other important features of the financial 31
plan of the Executive Department of the State Government for the 32
next 2 fiscal years; and 33
(4) A general summary of the proposed budget setting forth 34
the aggregate figures of the proposed budget in such a manner as to 35
show the balanced relations between the total proposed expenditures 36
and the total anticipated revenues, together with the other means of 37
financing the proposed budget for the next 2 fiscal years, contrasted 38
with the corresponding figures for the last completed fiscal year and 39
fiscal year in progress. The general summary of the proposed budget 40
must be supported by explanatory schedules or statements, 41
classifying the expenditures contained therein by organizational 42
units, objects and funds, and the income by organizational units, 43
sources and funds. The organizational units may be subclassified by 44
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functions and by agencies, bureaus or commissions, or in any other 1
manner determined by the [Chief.] Director. 2
(b) Part 2 must embrace the detailed budgetary estimates both of 3
expenditures and revenues as provided in NRS 353.150 to 353.246, 4
inclusive. The information must be presented in a manner which sets 5
forth separately the cost of continuing each program at the same 6
level of service as the current year and the cost, by budgetary issue, 7
of any recommendations to enhance or reduce that level of service. 8
Revenues must be summarized by type, and expenditures must be 9
summarized by program or budgetary account and by category of 10
expense. Part 2 must include: 11
(1) The identification of each long-term performance goal of 12
the Executive Department of the State Government for: 13
(I) Core governmental functions, including the education 14
of pupils in kindergarten through grade 12, higher education, human 15
services, and public safety and health; and 16
(II) Other governmental services, 17
and of each intermediate objective for the next 2 fiscal years 18
toward achieving those goals. 19
(2) An explanation of the means by which the proposed 20
budget will provide adequate funding for those governmental 21
functions and services such that those intermediate objectives will 22
be met and progress will be made toward achieving those long-term 23
performance goals. 24
(3) A mission statement and measurement indicators for each 25
department, institution and other agency of the Executive 26
Department of the State Government, which articulate the 27
intermediate objectives and long-term performance goals each such 28
department, institution and other agency is tasked with achieving 29
and the particular measurement indicators tracked for each such 30
department, institution and other agency to determine whether the 31
department, institution or other agency is successful in achieving its 32
intermediate objectives and long-term performance goals, provided 33
in sufficient detail to assist the Legislature in performing an analysis 34
of the relative costs and benefits of program budgets and in 35
determining priorities for expenditures. If available, information 36
regarding such measurement indicators must be provided for each of 37
the previous 4 fiscal years. If a new measurement indicator is being 38
added, a rationale for that addition must be provided. If a 39
measurement indicator is being modified, information must be 40
provided regarding both the modified indicator and the indicator as 41
it existed before modification. If a measurement indicator is being 42
deleted, a rationale for that deletion and information regarding the 43
deleted indicator must be provided. 44
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(4) Statements of the bonded indebtedness of the State 1
Government, showing the requirements for redemption of debt, the 2
debt authorized and unissued, and the condition of the sinking 3
funds. 4
(5) Any statements relative to the financial plan which the 5
Governor may deem desirable, or which may be required by the 6
Legislature. 7
(c) Part 3 must set forth, for the Office of Economic 8
Development and the Office of Energy, the results of the analyses 9
conducted by those offices and reported to the [Chief] Director 10
pursuant to NRS 353.207 for the immediately preceding 2 fiscal 11
years. 12
(d) Part 4 must include a recommendation to the Legislature for 13
the drafting of a general appropriation bill authorizing, by 14
departments, institutions and agencies, and by funds, all 15
expenditures of the Executive Department of the State Government 16
for the next 2 fiscal years, and may include recommendations to the 17
Legislature for the drafting of such other bills as may be required to 18
provide the income necessary to finance the proposed budget and to 19
give legal sanction to the financial plan if adopted by the 20
Legislature. 21
2. Except as otherwise provided in NRS 353.211, as soon as 22
each part of the proposed budget is prepared, a copy of the part must 23
be transmitted to the Fiscal Analysis Division of the Legislative 24
Counsel Bureau for confidential examination and retention. 25
3. Except for the information provided to the Fiscal Analysis 26
Division of the Legislative Counsel Bureau pursuant to NRS 27
353.211, parts 1 and 2 of the proposed budget are confidential until 28
the Governor transmits the proposed budget to the Legislature 29
pursuant to NRS 353.230, regardless of whether those parts are in 30
the possession of the Executive or Legislative Department of the 31
State Government. Part 4 of the proposed budget is confidential 32
until the bills which result from the proposed budget are introduced 33
in the Legislature. As soon as practicable after the Governor 34
transmits the proposed budget to the Legislature pursuant to NRS 35
353.230, the information required to be included in the proposed 36
budget pursuant to subparagraphs (1), (2) and (3) of paragraph (b) of 37
subsection 1 must be posted on the Internet websites maintained by 38
the Budget Division of the Office of Finance. 39
Sec. 16. NRS 353.207 is hereby amended to read as follows: 40
353.207 1. The [Chief] Director shall: 41
(a) Require the Office of Economic Development and the Office 42
of Energy each periodically to conduct an analysis of the relative 43
costs and benefits of each incentive for economic development 44
previously approved by the respective office and in effect during the 45
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immediately preceding 2 fiscal years, including, without limitation, 1
any abatement of taxes approved by the Office of Economic 2
Development pursuant to NRS 274.310, 274.320, 274.330, 360.750, 3
360.753, 360.754, 360.890, 360.950, 361.0687, 374.357 or 4
701A.210, to assist the Governor and the Legislature in determining 5
whether the economic benefits of the incentive have accomplished 6
the purposes of the statute pursuant to which the incentive was 7
approved and warrant additional incentives of that kind; 8
(b) Require each office to report in writing to the [Chief] 9
Director the results of the analysis conducted by the office pursuant 10
to paragraph (a); and 11
(c) Establish a schedule for performing and reporting the results 12
of the analysis required by paragraph (a) which ensures that the 13
results of the analysis reported by each office are included in the 14
proposed budget prepared pursuant to NRS 353.205, as required by 15
that section. 16
2. Each report prepared for the [Chief] Director pursuant to 17
this section is a public record and is open to inspection pursuant to 18
the provisions of NRS 239.010. 19
Sec. 17. NRS 353.210 is hereby amended to read as follows: 20
353.210 1. Except as otherwise provided in subsections 6 and 21
7, on or before September 1 of each even-numbered year, all 22
departments, institutions and other agencies of the Executive 23
Department of the State Government, and all agencies of the 24
Executive Department of the State Government receiving state 25
money, fees or other money under the authority of the State, 26
including those operating on money designated for specific purposes 27
by the Nevada Constitution or otherwise, shall prepare, on blanks 28
furnished them by the [Chief,] Director, and submit to the [Chief:] 29
Director: 30
(a) The number of full-time equivalent positions within the 31
department, institution or agency. 32
(b) The number of full-time equivalent positions within the 33
department, institution or agency that have been vacant for at least 34
12 months, the number of months each such position has been 35
vacant and the reasons for each such vacancy. 36
(c) Any existing contracts for services the department, 37
institution or agency has with temporary employment services or 38
other persons, the proposed expenditures for such contracts in the 39
next 2 fiscal years and the reasons for the use of such services. If 40
such contracts include any privatization contracts, a copy of each of 41
those privatization contracts together with: 42
(1) A statement specifying the duration of the privatization 43
contracts; 44
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(2) The number of privatization contracts proposed for the 1
next 2 fiscal years and the estimated expenditures for the 2
privatization contracts; and 3
(3) An analysis of each of the privatization contracts, which 4
includes, without limitation: 5
(I) For the preceding, current and next fiscal years, the 6
annual amount required to perform each of the privatization 7
contracts; and 8
(II) For the preceding and current fiscal years, the number 9
of persons the department, institution or agency employed pursuant 10
to the privatization contracts, reflected as the equivalent full-time 11
position if the persons were regularly employed by the department, 12
institution or agency, including the equivalent hourly wage and the 13
cost of benefits for each job classification. 14
(d) If the department, institution or agency has any existing 15
performance contracts that it has entered into pursuant to chapter 16
333A of NRS, any request to reinvest any savings realized under 17
such a contract for the next 2 fiscal years. 18
(e) Estimates of expenditure requirements of the department, 19
institution or agency, together with all anticipated income from fees 20
and all other sources, for the next 2 fiscal years compared with the 21
corresponding figures of the last completed fiscal year and the 22
estimated figures for the current fiscal year. 23
2. The [Chief] Director shall direct that one copy of the forms 24
submitted pursuant to subsection 1, accompanied by every 25
supporting schedule and any other related material, be delivered 26
directly to the Fiscal Analysis Division of the Legislative Counsel 27
Bureau on or before September 1 of each even-numbered year. 28
3. The Budget Division of the Office of Finance shall give 29
advance notice to the Fiscal Analysis Division of the Legislative 30
Counsel Bureau of any conference between the Budget Division of 31
the Office of Finance and personnel of other state agencies 32
regarding budget estimates. A Fiscal Analyst of the Legislative 33
Counsel Bureau or his or her designated representative may attend 34
any such conference. 35
4. The estimates of expenditure requirements submitted 36
pursuant to subsection 1 must be classified to set forth the data of 37
funds, organizational units, and the character and objects of 38
expenditures by program or budgetary account and by category 39
of expense, and must include a mission statement and measurement 40
indicators in adequate detail to comply with the requirements of 41
subparagraph (3) of paragraph (b) of subsection 1 of NRS 353.205. 42
The organizational units may be subclassified by functions and by 43
agencies, bureaus or commissions, or in any other manner at the 44
discretion of the [Chief.] Director. 45
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5. If any department, institution or other agency of the 1
Executive Department of the State Government, whether its money 2
is derived from state money or from other money collected under 3
the authority of the State, fails or neglects to submit estimates of its 4
expenditure requirements as provided in this section, the [Chief] 5
Director may, from any data at hand in the [Chief’s] Director’s 6
office or which the [Chief] Director may examine or obtain 7
elsewhere, make and enter a proposed budget for the department, 8
institution or agency in accordance with the data. 9
6. Agencies, bureaus, commissions and officers of the 10
Legislative Department, the Public Employees’ Retirement System 11
and the Judicial Department of the State Government shall submit to 12
the [Chief] Director for his or her information in preparing the 13
proposed executive budget the budgets which they propose to 14
submit to the Legislature. 15
7. On or before September 1 of each even-numbered year, the 16
Tahoe Regional Planning Agency shall submit the budget which the 17
Agency proposes to submit to the Legislature to: 18
(a) The [Chief] Director for his or her information in preparing 19
the proposed executive budget. 20
(b) The Fiscal Analysis Division of the Legislative Counsel 21
Bureau. 22
8. The information provided by a department, institution or 23
agency pursuant to paragraph (c) of subsection 1 is a public record 24
and must be open to public inspection. 25
9. As used in this section, “privatization contract” means a 26
contract executed by or on behalf of a department, institution or 27
agency which authorizes a private entity to provide public services 28
which are: 29
(a) Substantially similar to the services performed by the public 30
employees of the department, institution or agency; and 31
(b) In lieu of the services otherwise authorized or required to be 32
provided by the department, institution or agency. 33
Sec. 18. NRS 353.211 is hereby amended to read as follows: 34
353.211 1. On or before October 15 of each even-numbered 35
year, the [Chief] Director shall provide to the Fiscal Analysis 36
Division of the Legislative Counsel Bureau: 37
(a) Computerized budget files containing the actual data 38
regarding revenues and expenditures for the previous year; 39
(b) The work programs for the current year; and 40
(c) Each agency’s requested budget for the next 2 fiscal years. 41
2. On or before December 31 of each even-numbered year, the 42
[Chief] Director shall provide to the Fiscal Analysis Division: 43
(a) Each agency’s adjusted base budget by program or budgetary 44
account for the next 2 fiscal years; and 45
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(b) An estimated range of the costs for: 1
(1) Continuing the operation of State Government; and 2
(2) Providing elementary, secondary and higher public 3
education, 4
at the current level of service. 5
3. The information provided to the Fiscal Analysis Division 6
pursuant to subsections 1 and 2 is open for public inspection. 7
4. The Governor may authorize or direct an agency to hold 8
public hearings on a budget submitted pursuant to paragraph (c) of 9
subsection 1 at any time after the material is provided pursuant to 10
subsection 1. 11
5. As used in this section, “adjusted base budget” means the 12
amount appropriated or authorized to support ongoing expenditures 13
budgeted to the agency by the Legislature for the second year of the 14
current biennium, as adjusted for: 15
(a) The removal of any one-time appropriation or authorization 16
that was appropriated or authorized by the Legislature to the agency 17
for the second year of the biennium; 18
(b) Statewide fringe benefits, assessments, rent, insurance 19
premiums and cost allocations; 20
(c) Contractual obligations that are approved or expired during 21
the current biennium; 22
(d) Ongoing expenditures approved by the Interim Finance 23
Committee during the current biennium; 24
(e) Any annualization of costs that occurred for part of the 25
second year of the current biennium; 26
(f) Actual caseloads incurred during the first year of the 27
biennium; 28
(g) Rate changes that are projected to affect the budget of the 29
agency during the next biennium; and 30
(h) Any other adjustment that is necessary: 31
(1) Based on the limit upon total proposed expenditures 32
calculated pursuant to NRS 353.213; or 33
(2) As otherwise determined by the [Chief.] Director. 34
Sec. 19. NRS 353.213 is hereby amended to read as follows: 35
353.213 1. In preparing the proposed budget for the 36
Executive Department of the State Government for each biennium, 37
the [Chief] Director shall not exceed the limit upon total proposed 38
expenditures for purposes other than construction and reducing any 39
unfunded accrued liability of the State Retirees’ Health and Welfare 40
Benefits Fund created by NRS 287.0436 from the State General 41
Fund calculated pursuant to this section. The base for each biennium 42
is the total expenditure, for the purposes limited, from the State 43
General Fund appropriated and authorized by the Legislature for the 44
biennium beginning on July 1, 1975. 45
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2. The limit for each biennium is calculated as follows: 1
(a) The amount of expenditure constituting the base is 2
multiplied by the percentage of change in population for the current 3
biennium from the population on July 1, 1974, and this product is 4
added to or subtracted from the amount of expenditure constituting 5
the base. 6
(b) The amount calculated pursuant to paragraph (a) is 7
multiplied by the percentage of inflation or deflation, and this 8
product is added to or subtracted from the amount calculated 9
pursuant to paragraph (a). 10
(c) Subject to the limitations of this paragraph: 11
(1) If the amount resulting from the calculations pursuant to 12
paragraphs (a) and (b) represents a net increase over the base 13
biennium, the [Chief] Director may increase the proposed 14
expenditure accordingly. 15
(2) If the amount represents a net decrease, the [Chief] 16
Director shall decrease the proposed expenditure accordingly. 17
(3) If the amount is the same as in the base biennium, that 18
amount is the limit of permissible proposed expenditure. 19
3. The proposed budget for each fiscal year of the biennium 20
must provide for a reserve of: 21
(a) Not less than 5 percent or more than 10 percent of the total 22
of all proposed appropriations from the State General Fund for the 23
operation of all departments, institutions and agencies of the State 24
Government and authorized expenditures from the State General 25
Fund for the regulation of gaming for that fiscal year; and 26
(b) Commencing with the proposed budget for the period that 27
begins on July 1, 2011, and ends on June 30, 2013, 1 percent of 28
the total anticipated revenue for each of the 2 fiscal years of the 29
biennium for which the budget is proposed, as projected by the 30
Economic Forum for each of those fiscal years pursuant to 31
paragraph (d) of subsection 1 of NRS 353.228 and as adjusted by 32
any changes or adjustments to state revenue that are recommended 33
in the proposed budget for those fiscal years. 34
4. The revised estimate of population for the State issued by 35
the United States Department of Commerce as of July 1, 1974, must 36
be used, and the Governor shall certify the percentage of increase or 37
decrease in population for each succeeding biennium. The 38
Consumer Price Index published by the United States Department of 39
Labor for July preceding each biennium must be used in 40
determining the percentage of inflation or deflation. 41
5. The [Chief] Director may exceed the limit to the extent 42
necessary to meet situations in which there is a threat to life or 43
property. 44
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6. As used in this section, “unfunded accrued liability” means a 1
liability with an actuarially determined value which exceeds the 2
value of the assets in the fund from which payments are made to 3
discharge the liability. 4
Sec. 20. NRS 353.215 is hereby amended to read as follows: 5
353.215 1. The Budget Division of the Office of Finance 6
shall maintain a computer network, computer system or other 7
similar means of electronic storage for the work programs of the 8
departments, institutions and agencies of the Executive Department 9
of the State Government. 10
2. Work programs that are included in the system established 11
pursuant to subsection 1 must: 12
(a) Include all appropriations or other funds from any source 13
whatever made available to the department, institution or agency for 14
its operation and maintenance and for the acquisition of property. 15
(b) Show the requested allotments of appropriations or other 16
funds by month or other period as the [Chief] Director may require 17
for the entire fiscal year. 18
3. Not later than July 1 of each year, the Governor, through the 19
[Chief,] Director, shall require the head of each department, 20
institution and agency of the Executive Department of the State 21
Government to: 22
(a) Review for the ensuing fiscal year its work program that is 23
included in the system established pursuant to subsection 1; and 24
(b) Notify the Governor through the [Chief] Director of any 25
errors or omissions in its work program. 26
4. The Governor, with the assistance of the [Chief,] Director, 27
shall review the requested allotments with respect to the work 28
program of each department, institution or agency, and the Governor 29
shall, if the Governor deems it necessary, revise, alter or change 30
such allotments before approving the same. The aggregate of such 31
allotments must not exceed the total appropriations or other funds 32
from any source whatever made available to the department, 33
institution or agency for the fiscal year in question. 34
5. The [Chief] Director shall transmit a copy of the allotments 35
as approved by the Governor to the head of the department, 36
institution or agency concerned, to the State Treasurer, to the State 37
Controller and to the Fiscal Analysis Division of the Legislative 38
Counsel Bureau. 39
6. All expenditures to be made from the appropriations or other 40
funds from any source whatever must be made on the basis of such 41
allotments and not otherwise, and must be broken down into such 42
classifications as the [Chief] Director may require. 43
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Sec. 21. NRS 353.220 is hereby amended to read as follows: 1
353.220 1. The head of any department, institution or agency 2
of the Executive Department of the State Government, whenever he 3
or she deems it necessary because of changed conditions, may 4
request the revision of the work program of his or her department, 5
institution or agency at any time during the fiscal year, and submit 6
the revised program to the Governor through the [Chief] Director 7
with a request for revision of the allotments for the remainder of that 8
fiscal year. 9
2. Every request for revision must be submitted to the [Chief] 10
Director on the form and with supporting information as the [Chief] 11
Director prescribes. 12
3. Before encumbering any appropriated or authorized money, 13
every request for revision must be approved or disapproved in 14
writing by the Governor or the [Chief,] Director, if the Governor 15
has by written instrument delegated this authority to the [Chief.] 16
Director. 17
4. Except as otherwise provided in subsection 8, whenever a 18
request for the revision of a work program of a department, 19
institution or agency in an amount more than $75,000 would, when 20
considered with all other changes in allotments for that work 21
program made pursuant to subsections 1, 2 and 3 and NRS 353.215, 22
increase or decrease by 20 percent or $350,000, whichever is less, 23
the expenditure level approved by the Legislature for any of the 24
allotments within the work program, the request must be approved 25
as provided in subsection 5 before any appropriated or authorized 26
money may be encumbered for the revision. 27
5. If a request for the revision of a work program requires 28
additional approval as provided in subsection 4 and: 29
(a) Is necessary because of an emergency as defined in NRS 30
353.263 or for the protection of life or property, the Governor shall 31
take reasonable and proper action to approve it and shall report the 32
action, and his or her reasons for determining that immediate action 33
was necessary, to the Interim Finance Committee at its first meeting 34
after the action is taken. Action by the Governor pursuant to this 35
paragraph constitutes approval of the revision, and other provisions 36
of this chapter requiring approval before encumbering money for the 37
revision do not apply. 38
(b) The Governor determines that the revision is necessary and 39
requires expeditious action, he or she may certify that the request 40
requires expeditious action by the Interim Finance Committee. 41
Whenever the Governor so certifies, the Interim Finance Committee 42
has 15 days after the request is submitted to its Secretary within 43
which to consider the revision. Any request for revision which is not 44
considered within the 15-day period shall be deemed approved. 45
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(c) Does not qualify pursuant to paragraph (a) or (b), it must be 1
submitted to the Interim Finance Committee. Except as otherwise 2
provided in NRS 353.3375, the Interim Finance Committee has 45 3
days after the request is submitted to its Secretary within which to 4
consider the revision. Any request which is not considered within 5
the 45-day period shall be deemed approved. 6
6. The Secretary shall place each request submitted pursuant to 7
paragraph (b) or (c) of subsection 5 on the agenda of the next 8
meeting of the Interim Finance Committee. 9
7. In acting upon a proposed revision of a work program, the 10
Interim Finance Committee shall consider, among other things: 11
(a) The need for the proposed revision; and 12
(b) The intent of the Legislature in approving the budget for the 13
present biennium and originally enacting the statutes which the 14
work program is designed to effectuate. 15
8. The provisions of subsection 4 do not apply to any request 16
for the revision of a work program which is required: 17
(a) As a result of the acceptance of a gift or grant of property or 18
services pursuant to subsection 5 of NRS 353.335; or 19
(b) To carry forward to a fiscal year, without a change in 20
purpose, the unexpended balance of any money authorized for 21
expenditure in the immediately preceding fiscal year. 22
Sec. 22. NRS 353.225 is hereby amended to read as follows: 23
353.225 1. In order to provide some degree of flexibility to 24
meet emergencies arising during each fiscal year in the expenditures 25
for the State Education Fund and for operation and maintenance of 26
the various departments, institutions and agencies of the Executive 27
Department of the State Government, the [Chief,] Director, with the 28
approval in writing of the Governor, may require the State 29
Controller or the head of each such department, institution or agency 30
to set aside a reserve in such amount as the [Chief] Director may 31
determine, out of the total amount appropriated or out of other funds 32
available from any source whatever to the department, institution or 33
agency. 34
2. At any time during the fiscal year this reserve or any portion 35
of it may be returned to the appropriation or other fund to which it 36
belongs and may be added to any one or more of the allotments, if 37
the [Chief] Director so orders in writing. 38
Sec. 23. NRS 353.227 is hereby amended to read as follows: 39
353.227 1. The Economic Forum impaneled pursuant to NRS 40
353.226 shall: 41
(a) Elect a Chair and Vice Chair from among its members at its 42
first meeting; 43
(b) Adopt such rules governing the conduct of the Economic 44
Forum as it deems necessary; and 45
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- *SB33*
(c) Hold such number of meetings as may be necessary to 1
accomplish the tasks assigned to it in the time allotted. 2
2. The Director of the Legislative Counsel Bureau and [Chief 3
of the Budget Division] the Director of the Office of Finance shall 4
jointly provide the Economic Forum with: 5
(a) Meeting rooms; 6
(b) Staff; 7
(c) Data processing services; and 8
(d) Clerical assistance. 9
3. A majority of the members constitutes a quorum and a 10
majority of those present must concur in any decision. 11
4. While engaged in the business of the Economic Forum, each 12
member is entitled to receive the per diem allowance and travel 13
expenses provided for state officers and employees generally. 14
5. In addition to the per diem allowance and travel expenses 15
provided in subsection 4, each member of the Economic Forum who 16
is appointed by the Governor pursuant to subsection 2 of NRS 17
353.226 is entitled to receive for each meeting of the Economic 18
Forum: 19
(a) Eighty dollars for 1 day of preparation for that meeting; and 20
(b) Eighty dollars for each day or part of a day during which the 21
meeting lasts. 22
Sec. 24. NRS 353.228 is hereby amended to read as follows: 23
353.228 1. The Economic Forum impaneled pursuant to NRS 24
353.226 shall: 25
(a) Make such projections for economic indicators as it deems 26
necessary to ensure that an accurate estimate is produced pursuant to 27
paragraph (b); 28
(b) Provide an accurate estimate of the revenue that will be 29
collected by the State for general, unrestricted uses, and not for 30
special purposes, during the biennium that begins on July 1 of the 31
year following the date on which the Economic Forum was 32
empaneled; 33
(c) Request such technical assistance as the Economic Forum 34
deems necessary from the Technical Advisory Committee created 35
by NRS 353.229; 36
(d) On or before December 3 of each even-numbered year, 37
prepare a written report of its projections of economic indicators and 38
estimate of future state revenue required by paragraphs (a) and (b) 39
and present the report to the Governor and the Legislature; 40
(e) On or before May 1 of each odd-numbered year, prepare a 41
written report confirming or revising the projections of economic 42
indicators and estimate of future state revenue contained in the 43
report prepared pursuant to paragraph (d) and present the report to 44
the Governor and the Legislature; and 45
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(f) Except as otherwise provided in subsection 2, on or before 1
June 10 of each even-numbered year and December 10 of each odd-2
numbered year, hold a meeting to consider current economic 3
indicators, including, without limitation, employment, 4
unemployment, personal income and any other indicators deemed 5
appropriate by the Economic Forum. Based on current economic 6
indicators, the Economic Forum shall update the status of actual 7
State General Fund revenue compared to the most recent forecast of 8
the Economic Forum. The provisions of this paragraph are not 9
intended to authorize the Economic Forum to make additional 10
forecasts pursuant to paragraph (b). At the next appropriate meeting 11
of the Interim Finance Committee, the Chair of the Economic 12
Forum or a member of the staff of the Economic Forum shall 13
present to the Interim Finance Committee such matters considered at 14
the meeting of the Economic Forum held pursuant to this paragraph, 15
as the Economic Forum determines appropriate. Any such 16
information presented to the Interim Finance Committee must be 17
made available on the Internet website of the Legislature. 18
2. If the deadline for preparing a report or holding a meeting as 19
required in subsection 1 falls on a Saturday, Sunday or legal 20
holiday, the deadline is extended to the second business day 21
following the deadline. 22
3. The Economic Forum may make preliminary projections of 23
economic indicators and estimates of future state revenue at any 24
time. Any such projections and estimates must be made available to 25
the various agencies of the State through the [Chief.] Director of the 26
Office of Finance. 27
4. The Economic Forum may request information directly from 28
any state agency, including, without limitation, the Nevada System 29
of Higher Education. A state agency, including, without limitation, 30
the Nevada System of Higher Education, that receives a reasonable 31
request for information from the Economic Forum shall comply 32
with the request as soon as is reasonably practicable after receiving 33
the request. 34
5. The Economic Forum may request direct testimony from 35
any state agency, including, without limitation, the Nevada System 36
of Higher Education, at a meeting of the Economic Forum or the 37
Technical Advisory Committee. The head, or a designee thereof, of 38
a state agency, including, without limitation, the Nevada System of 39
Higher Education, who receives a reasonable request for direct 40
testimony at a meeting of the Economic Forum or the Technical 41
Advisory Committee shall appear at the meeting and shall comply 42
with the request. 43
6. To carry out its duties pursuant to this section, the Economic 44
Forum may consider any information received from the Technical 45
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Advisory Committee and any other information received from 1
independent sources. 2
7. Copies of the projections and estimates made pursuant to 3
this section must be made available to the public by the Director of 4
the Legislative Counsel Bureau for the cost of reproducing the 5
material. 6
Sec. 25. NRS 353.229 is hereby amended to read as follows: 7
353.229 1. The Technical Advisory Committee on Future 8
State Revenues, consisting of seven members, is hereby created. 9
2. The members of the Committee are the persons serving in 10
the following positions or their designees: 11
(a) The Senate Fiscal Analyst; 12
(b) The Assembly Fiscal Analyst; 13
(c) The [Chief of the Budget Division] Director of the Office of 14
Finance; 15
(d) The head of the Research Division of the Employment 16
Security Division of the Department of Employment, Training and 17
Rehabilitation or, if that position ceases to exist, the position 18
deemed by the Administrator of the Employment Security Division 19
to be the equivalent of that position; 20
(e) The Vice Chancellor for Finance of the Nevada System of 21
Higher Education or a person designated by the Vice Chancellor; 22
(f) The demographer employed pursuant to NRS 360.283; and 23
(g) The Chair of the Committee on Local Government Finance. 24
3. The Committee shall: 25
(a) At its first meeting and annually thereafter elect a Chair and 26
Vice Chair from among its members; 27
(b) Adopt such rules governing the conduct of the Committee as 28
it deems necessary; 29
(c) Hold such number of meetings as may be necessary to carry 30
out the requests made by the Economic Forum pursuant to NRS 31
353.228 in the most timely manner practicable; and 32
(d) Provide all assistance requested by the Economic Forum 33
pursuant to NRS 353.227. 34
4. A majority of the Committee constitutes a quorum and a 35
majority of those members present must concur in any decision. 36
5. Each member of the Committee who is not an officer or 37
employee of the State shall serve without compensation, except that 38
while the member is engaged in the business of the Committee he or 39
she is entitled to receive the per diem allowance and travel expenses 40
provided for state officers and employees generally. 41
6. Each member of the Committee who is an officer or 42
employee of the State must be relieved from duties without loss of 43
his or her regular compensation so that the member may prepare for 44
and attend meetings of the Committee and perform any work 45
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necessary to accomplish the tasks assigned to the Committee in the 1
most timely manner practicable. A state agency shall not require an 2
officer or employee who is a member of the Committee to make up 3
the time he or she is absent from work to fulfill his or her 4
obligations as a member, nor shall it require the member to take 5
annual vacation or compensatory time for the absence. Such a 6
member shall serve on the Committee without additional 7
compensation, except that while the member is engaged in the 8
business of the Committee he or she is entitled to receive the per 9
diem allowance and travel expenses provided for state officers and 10
employees generally, which must be paid by the state agency which 11
employs the member. 12
7. The Committee may request information from any state 13
agency. A state agency that receives a reasonable request for 14
information from the Committee shall comply with the request as 15
soon as is reasonably practicable after receiving the request. 16
8. The Director of the Legislative Counsel Bureau and the 17
[Budget Division] Director of the Office of Finance shall jointly 18
provide the Committee with: 19
(a) Meeting rooms; 20
(b) Staff; 21
(c) Data processing services; and 22
(d) Clerical assistance. 23
Sec. 26. NRS 353.230 is hereby amended to read as follows: 24
353.230 1. The [Chief] Director shall review the estimates, 25
altering, revising, increasing or decreasing the items of the estimates 26
as the [Chief] Director may deem necessary in view of the needs of 27
the various departments, institutions and agencies in the Executive 28
Department of the State Government and the total anticipated 29
income of the State Government and of the various departments, 30
institutions and agencies of the Executive Department during the 31
next fiscal year. In performing the duties required by this 32
subsection, the [Chief] Director shall use the projections and 33
estimates prepared by the Economic Forum pursuant to 34
NRS 353.228. 35
2. The [Chief] Director shall meet with a Fiscal Analyst of the 36
Legislative Counsel Bureau or his or her designated representative 37
and personnel of the various departments, institutions and agencies 38
of the Executive Department to discuss: 39
(a) The budgetary requests of each department, institution and 40
agency; and 41
(b) The budgetary recommendations of the Budget Division for 42
each department, institution and agency, 43
for the next 2 fiscal years. The [Chief] Director shall allow the 44
Fiscal Analyst of the Legislative Counsel Bureau or his or her 45
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designated representative full access to all materials connected with 1
the review. 2
3. The [Chief] Director shall then prepare a final version of the 3
proposed budget, in accordance with NRS 353.150 to 353.246, 4
inclusive, and shall deliver it to the Governor. The final version of 5
the proposed budget must include the adjusted base budget for each 6
department, institution and agency of the Executive Department, the 7
costs for continuing each program at the current level of service and 8
the costs, if any, for new programs, recommended enhancements of 9
existing programs or reductions for the departments, institutions and 10
agencies of the Executive Department for the next 2 fiscal years. All 11
projections of revenue and any other information concerning future 12
state revenue contained in the proposed budget must be based upon 13
the projections and estimates prepared by the Economic Forum 14
pursuant to NRS 353.228. 15
4. The Governor shall, not later than 14 calendar days before 16
the commencement of the regular legislative session, submit the 17
proposed budget to the Director of the Legislative Counsel Bureau 18
for transmittal to the Legislature. The Governor shall simultaneously 19
submit, as a separate document: 20
(a) An analysis of any new programs or enhancements of 21
existing programs being recommended; and 22
(b) Any increase in or new revenues which are being 23
recommended in the proposed budget. 24
The document must specify the total cost by department, 25
institution or agency of new programs or enhancements, but need 26
not itemize the specific costs. All projections of revenue and any 27
other information concerning future state revenue contained in the 28
document must be based upon the projections and estimates 29
prepared by the Economic Forum pursuant to NRS 353.228. 30
5. On or before the 19th calendar day of the regular legislative 31
session, the Governor shall submit to the Legislative Counsel 32
recommendations for each legislative measure which will be 33
necessary to carry out the final version of the proposed budget or to 34
carry out the Governor’s legislative agenda. These 35
recommendations must contain sufficient detailed information to 36
enable the Legislative Counsel to prepare the necessary legislative 37
measures. 38
6. During the consideration of the general appropriation bill 39
and any special appropriation bills and bills authorizing budgeted 40
expenditures by the departments, institutions and agencies operating 41
on money designated for specific purposes by the Constitution or 42
otherwise, drafted at the request of the Legislature upon the 43
recommendations submitted by the Governor with the proposed 44
budget, the Governor or a representative of the Governor have the 45
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right to appear before and be heard by the appropriation committees 1
of the Legislature in connection with the appropriation bill or bills, 2
and to render any testimony, explanation or assistance required of 3
him or her. 4
7. As used in this section, “adjusted base budget” means the 5
amount appropriated or authorized to support ongoing expenditures 6
budgeted to the department, institution or agency by the Legislature 7
for the second year of the current biennium, as adjusted for: 8
(a) The removal of any one-time appropriation or authorization 9
that was appropriated or authorized by the Legislature to the 10
department, institution or agency for the second year of the 11
biennium; 12
(b) Statewide fringe benefits, assessments, rent, insurance 13
premiums and cost allocations; 14
(c) Contractual obligations that are approved or expired during 15
the current biennium; 16
(d) Ongoing expenditures approved by the Interim Finance 17
Committee during the current biennium; 18
(e) Any annualization of costs that occurred for part of the 19
second year of the current biennium; 20
(f) Actual caseloads incurred during the first year of the 21
biennium; 22
(g) Rate changes that are projected to affect the budget of the 23
department, institution or agency during the next biennium; and 24
(h) Any other adjustment that is necessary: 25
(1) Based on the limit upon total proposed expenditures 26
calculated pursuant to NRS 353.213; or 27
(2) As otherwise determined by the [Chief.] Director. 28
Sec. 27. NRS 353.245 is hereby amended to read as follows: 29
353.245 In addition to the requirements of NRS 353.335, every 30
department, institution and agency of the Executive Department of 31
the State Government, when making requests for budgets to be 32
submitted to the Federal Government for money, equipment, 33
material or services, shall file the request or budget with the office 34
of the [Chief] Director and with the Fiscal Analysis Division of the 35
Legislative Counsel Bureau before submitting it to the proper 36
federal authority. When the federal authority has approved the 37
request or budget, in whole or in part, the department, institution or 38
agency of the State Government shall resubmit it to the [Chief] 39
Director and to the Fiscal Analysis Division of the Legislative 40
Counsel Bureau for recording before any allotment or encumbrance 41
of the federal money is made. 42
Sec. 28. NRS 353.263 is hereby amended to read as follows: 43
353.263 1. As used in this section, “emergency” means 44
invasion, disaster, insurrection, riot, breach of the peace, substantial 45
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threat to life or property, epidemic or the imminent danger thereof. 1
The term includes damage to or the disintegration of a building 2
owned by this state or of the mechanical or electrical system of such 3
a building when immediate repairs are necessary to maintain the 4
integrity of the structure or its mechanical or electrical system. 5
2. The Emergency Account is hereby created in the State 6
General Fund. Money for the Account must be provided by direct 7
legislative appropriation. 8
3. When the State Board of Examiners finds that an emergency 9
exists which requires an expenditure for which no appropriation has 10
been made, or in excess of an appropriation made, the Board may 11
authorize an expenditure from the Emergency Account to meet the 12
emergency. 13
4. The State Board of Examiners may, under such 14
circumstances as it deems appropriate, authorize its Clerk to 15
determine whether an emergency exists and approve, on behalf of 16
the Board, an expenditure from the Emergency Account. 17
5. The [Chief] Director shall enumerate expenditures from the 18
Account made in the preceding biennium in each executive budget 19
report. 20
6. Notwithstanding the provisions of this section to the 21
contrary, money in the Emergency Account may be expended for 22
any purpose authorized by the Legislature. 23
Sec. 29. NRS 353.325 is hereby amended to read as follows: 24
353.325 1. Each state agency, within 10 days after receiving 25
an audit report pertaining to that agency, including a management 26
letter and the agency’s reply, shall submit one copy of the audit 27
report to: 28
(a) The [Chief of the Budget Division of the Office of Finance;] 29
Director; 30
(b) The State Controller; and 31
(c) The Legislative Auditor. 32
2. The audit report, including, without limitation, the opinion 33
and findings of the auditor contained in the audit report, may be 34
disseminated by or on behalf of the state agency for which the report 35
was prepared by inclusion, without limitation, in or on: 36
(a) An official statement or other document prepared in 37
connection with the offering of bonds or other securities; 38
(b) A filing made pursuant to the laws or regulations of this 39
State; 40
(c) A filing made pursuant to a rule or regulation of the 41
Securities and Exchange Commission of the United States; or 42
(d) A website maintained by a state agency on the Internet or its 43
successor, 44
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without the consent of the auditor who prepared the audit report. 1
A provision of a contract entered into between an auditor and a state 2
agency that is contrary to the provisions of this subsection is against 3
the public policy of this State and is void and unenforceable. 4
Sec. 30. NRS 353.331 is hereby amended to read as follows: 5
353.331 The Administrator of the Administrative Services 6
Division of the Department of Administration shall annually prepare 7
and submit to the [Chief of the Budget Division of the Office of 8
Finance] Director a statewide cost allocation plan distributing 9
service agency indirect costs among the various agencies in 10
accordance with the principles and procedures established by federal 11
regulations and guidelines. The [Chief of the Budget Division] 12
Director shall review, revise as necessary and approve the plan. 13
Sec. 31. NRS 353.335 is hereby amended to read as follows: 14
353.335 1. Except as otherwise provided in subsections 5 and 15
6, a state agency may accept any gift or grant of property or services 16
from any source only if it is included in an act of the Legislature 17
authorizing expenditures of nonappropriated money or, when it is 18
not so included, if it is approved as provided in subsection 2. 19
2. If: 20
(a) Any proposed gift or grant is necessary because of an 21
emergency as defined in NRS 353.263 or for the protection or 22
preservation of life or property, the Governor shall take reasonable 23
and proper action to accept it and shall report the action and his or 24
her reasons for determining that immediate action was necessary to 25
the Interim Finance Committee at its first meeting after the action is 26
taken. Action by the Governor pursuant to this paragraph constitutes 27
acceptance of the gift or grant, and other provisions of this chapter 28
requiring approval before acceptance do not apply. 29
(b) The Governor determines that any proposed gift or grant 30
would be forfeited if the State failed to accept it before the 31
expiration of the period prescribed in paragraph (c), the Governor 32
may declare that the proposed acceptance requires expeditious 33
action by the Interim Finance Committee. Whenever the Governor 34
so declares, the Interim Finance Committee has 15 days after the 35
proposal is submitted to its Secretary within which to approve or 36
deny the acceptance. Any proposed acceptance which is not 37
considered within the 15-day period shall be deemed approved. 38
(c) The proposed acceptance of any gift or grant does not qualify 39
pursuant to paragraph (a) or (b), it must be submitted to the Interim 40
Finance Committee. Except as otherwise provided in NRS 41
353.3375, the Interim Finance Committee has 45 days after the 42
proposal is submitted to its Secretary within which to consider 43
acceptance. Any proposed acceptance which is not considered 44
within the 45-day period shall be deemed approved. 45
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3. The Secretary shall place each request submitted to the 1
Secretary pursuant to paragraph (b) or (c) of subsection 2 on the 2
agenda of the next meeting of the Interim Finance Committee. 3
4. In acting upon a proposed gift or grant, the Interim Finance 4
Committee shall consider, among other things: 5
(a) The need for the facility or service to be provided or 6
improved; 7
(b) Any present or future commitment required of the State; 8
(c) The extent of the program proposed; and 9
(d) The condition of the national economy, and any related fiscal 10
or monetary policies. 11
5. A state agency may accept: 12
(a) Gifts, including grants from nongovernmental sources, not 13
exceeding $200,000 each in value; and 14
(b) Governmental grants not exceeding $200,000 each in value, 15
if the gifts or grants are used for purposes which do not involve 16
the hiring of new employees and if the agency has the specific 17
approval of the Governor or, if the Governor delegates this power of 18
approval to the [Chief of the Budget Division of the Office of 19
Finance,] Director, the specific approval of the [Chief.] Director. 20
6. This section does not apply to: 21
(a) The Nevada System of Higher Education; 22
(b) The Department of Health and Human Services while acting 23
as the state health planning and development agency pursuant to 24
paragraph (d) of subsection 2 of NRS 439A.081 or for donations, 25
gifts or grants to be disbursed pursuant to NRS 433.395 or 435.490; 26
(c) Legal services provided on a pro bono basis by an attorney 27
or law firm engaged in the private practice of law to the State of 28
Nevada or any officer, agency or employee in the Executive 29
Department of the State Government pursuant to a contract for legal 30
services entered into by or at the request of the Attorney General in 31
accordance with NRS 228.112 to 228.1127, inclusive; 32
(d) Artifacts donated to the Department of Tourism and Cultural 33
Affairs; 34
(e) The initial $250,000 received by the Department of Wildlife 35
pursuant to subsection 1 of NRS 501.3585 as a gift, donation, 36
bequest or devise, or combination thereof, for an unanticipated 37
emergency event, as defined in NRS 501.3585; or 38
(f) A gift or grant that will be deposited in a budget account that 39
consists of money which is not appropriated by or authorized for 40
expenditure by the Legislature. 41
Sec. 32. NRS 353.540 is hereby amended to read as follows: 42
353.540 “State agency” means an agency, bureau, board, 43
commission, department, division or any other unit of the 44
government of this State that is required to submit information to 45
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the [Chief] Director of the Office of Finance pursuant to subsection 1
1 or 6 of NRS 353.210. “State agency” does not include the Nevada 2
System of Higher Education unless it is anticipated that payments 3
under the agreement will be made with state appropriations. 4
Sec. 33. NRS 353.550 is hereby amended to read as follows: 5
353.550 1. A state agency may propose a project to acquire 6
real property, an interest in real property or an improvement to real 7
property through an agreement which has a term, including the 8
terms of any options for renewal, that extends beyond the biennium 9
in which the agreement is executed if the agreement: 10
(a) Provides that all obligations of the State of Nevada and the 11
state agency are extinguished by the failure of the Legislature to 12
appropriate money for the ensuing fiscal year for payments due 13
pursuant to the agreement; 14
(b) Does not encumber any property of the State of Nevada or 15
the state agency except for the property that is the subject of the 16
agreement; 17
(c) Provides that property of the State of Nevada and the state 18
agency, except for the property that is the subject of the agreement, 19
must not be forfeited if: 20
(1) The Legislature fails to appropriate money for payments 21
due pursuant to the agreement; or 22
(2) The State of Nevada or the state agency breaches the 23
agreement; 24
(d) Prohibits certificates of participation in the agreement; and 25
(e) For the biennium in which it is executed, does not require 26
payments that are greater than the amount authorized for such 27
payments pursuant to the applicable budget of the state agency. 28
2. The provisions of paragraph (d) of subsection 1 may be 29
waived by the Board, upon the recommendation of the State 30
Treasurer, if the Board determines that waiving those provisions: 31
(a) Is in the best interests of this State; and 32
(b) Complies with federal securities laws. 33
3. Before an agreement proposed pursuant to subsection 1 may 34
become effective: 35
(a) The proposed project must be approved by the Legislature by 36
concurrent resolution or statute or as part of the budget of the state 37
agency, or by the Interim Finance Committee when the Legislature 38
is not in regular session; 39
(b) The agency must submit the proposed agreement to the 40
[Chief,] Director of the Office of Finance, the Director of the 41
Department of Administration, the State Treasurer and the State 42
Land Registrar for their review and transmittal to the Board; 43
(c) The Board must approve the proposed agreement; and 44
(d) The Governor must execute the agreement. 45
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Sec. 34. NRS 353.600 is hereby amended to read as follows: 1
353.600 1. Except as otherwise provided in this section, if an 2
agreement pursuant to NRS 353.500 to 353.630, inclusive, involves 3
an improvement to property owned by the State of Nevada or the 4
state agency, the State Land Registrar, in consultation with the State 5
Treasurer and in conjunction with the agreement, upon approval of 6
the State Board of Examiners, may enter into a lease of the property 7
to which the improvement will be made if the lease: 8
(a) Has a term of 35 years or less; and 9
(b) Provides for rental payments that approximate the fair 10
market rental of the property before the improvement is made, as 11
determined by the State Land Registrar in consultation with the 12
State Treasurer at the time the lease is entered into, which must be 13
paid if the agreement terminates before the expiration of the lease 14
because the Legislature fails to appropriate money for payments due 15
pursuant to the agreement. 16
2. A lease entered into pursuant to this section may provide for 17
nominal rental payments to be paid pursuant to the lease before the 18
agreement terminates. 19
3. Before the State Land Registrar may enter into a lease 20
pursuant to this section: 21
(a) The State Land Registrar must submit the proposed lease to 22
the [Chief,] Director of the Office of Finance, the Director of the 23
Department of Administration and the State Treasurer for their 24
review and transmittal to the Board; and 25
(b) The Board must approve the lease. 26
Sec. 35. NRS 353.610 is hereby amended to read as follows: 27
353.610 Immediately after an agreement is executed pursuant 28
to NRS 353.550, the state agency on whose behalf the agreement 29
was executed shall file with the [Chief,] Director of the Office of 30
Finance, the Director of the Department of Administration and the 31
State Treasurer: 32
1. A fully executed copy of the agreement; and 33
2. A schedule of payments that indicates the principal and 34
interest payments due throughout the term of the agreement. 35
Sec. 36. NRS 358.020 is hereby amended to read as follows: 36
358.020 1. The Nevada Advisory Council on Federal 37
Assistance is hereby created. The Council consists of the following 38
11 members: 39
(a) One member of the Senate appointed by the Majority Leader 40
of the Senate. 41
(b) One member of the Assembly appointed by the Speaker of 42
the Assembly. 43
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(c) One member appointed by the Majority Leader of the Senate 1
who represents a nonprofit organization, a local agency or a tribal 2
government. 3
(d) One member appointed by the Speaker of the Assembly who 4
represents a nonprofit organization, a local agency or a tribal 5
government. 6
(e) One member appointed by the Governor who represents a 7
nonprofit organization that provides grants in this State. 8
(f) One member appointed by the Governor who represents a 9
local government. 10
(g) One member appointed by the Governor who represents 11
private businesses. 12
(h) The State Treasurer, who may name a designee to serve on 13
the Council on his or her behalf. 14
(i) The State Controller, who may name a designee to serve on 15
the Council on his or her behalf. 16
(j) The [Chief of the Budget Division] Director of the Office of 17
Finance. 18
(k) The Director of the Office of Federal Assistance. 19
2. The members described in: 20
(a) Paragraphs (a) to (i), inclusive, of subsection 1 are voting 21
members. 22
(b) Paragraphs (j) and (k) of subsection 1 are nonvoting 23
members. 24
3. The Governor shall, to the extent practicable, collaborate to 25
ensure that the persons appointed pursuant to paragraphs (e), (f) and 26
(g) of subsection 1 are representative of the urban and rural areas of 27
this State. 28
4. Each appointed member of the Council serves a term of 2 29
years. 30
5. An appointed member of the Council: 31
(a) May be reappointed. 32
(b) Shall not serve more than three terms. 33
6. Any vacancy occurring in the appointed membership of the 34
Council must be filled in the same manner as the original 35
appointment not later than 30 days after the vacancy occurs. A 36
member appointed to fill a vacancy shall serve as a member of the 37
Council for the remainder of the original term of appointment. 38
7. Each member of the Council: 39
(a) Serves without compensation; and 40
(b) While engaged in the business of the Council, is entitled to 41
receive the per diem allowance and travel expenses provided for 42
state officers and employees generally. 43
8. The Office of Federal Assistance shall provide the Council 44
with administrative support. 45
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Sec. 37. NRS 381.0033 is hereby amended to read as follows: 1
381.0033 1. Except as otherwise provided in subsection 2: 2
(a) The private money must be budgeted and expended, within 3
any limitations which may have been specified by particular donors, 4
at the discretion of the Board. 5
(b) The Board or its designee shall submit a report to the Interim 6
Finance Committee semiannually concerning the investment and 7
expenditure of the private money in such form and detail as the 8
Interim Finance Committee determines is necessary. 9
(c) A separate statement concerning the anticipated amount and 10
proposed expenditures of the private money must be submitted to 11
the [Chief of the Budget Division] Director of the Office of Finance 12
for his or her information at the same time and for the same fiscal 13
years as the proposed budget of the Department submitted pursuant 14
to NRS 353.210. The statement must be attached to the proposed 15
budget of the Department when it is submitted to the Legislature. 16
2. Any private money which the Board authorizes for use in 17
funding all or part of a classified or unclassified position or an 18
independent contractor must be included in the budget prepared for 19
the Department pursuant to chapter 353 of NRS. The Board shall 20
transfer to the State Treasurer for deposit in the appropriate general 21
fund budget account of the Division any money necessary to pay the 22
payroll costs for the positions that it has agreed to partially or fully 23
fund from private money. The money must be transferred on a 24
regular basis at such times as the State Treasurer determines is 25
necessary. 26
Sec. 38. NRS 388.700 is hereby amended to read as follows: 27
388.700 1. Except as otherwise provided in this section, for 28
each school quarter of a school year, the ratio in each school district 29
of pupils per licensed teacher designated to teach, on a full-time 30
basis, in classes where core curriculum is taught: 31
(a) In kindergarten and grades 1 and 2, must not exceed 16 to 1, 32
and in grade 3, must not exceed 18 to 1; or 33
(b) If a plan is approved pursuant to subsection 3 of NRS 34
388.720, must not exceed the ratio set forth in that plan for the grade 35
levels specified in the plan. 36
In determining this ratio, all licensed educational personnel who 37
teach a grade level specified in paragraph (a) or a grade level 38
specified in a plan that is approved pursuant to subsection 3 of NRS 39
388.720, as applicable for the school district, must be counted 40
except teachers of art, music, physical education or special 41
education, teachers who teach one or two specific subject areas to 42
more than one classroom of pupils, counselors, librarians, 43
administrators, deans, specialists, any administrators or other 44
licensed educational personnel, including, without limitation, 45
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counselors, coaches and special education teachers, who may be 1
present in a classroom but do not teach every pupil in the classroom 2
and teachers who are not actively teaching pupils during a class 3
period or who do not teach a subject area for which the ratio of 4
pupils per licensed teacher is being determined. 5
2. A school district may, within the limits of any plan adopted 6
pursuant to NRS 388.720, assign a pupil whose enrollment in a 7
grade occurs after the end of a quarter during the school year to any 8
existing class regardless of the number of pupils in the class if the 9
school district requests and is approved for a variance from the State 10
Board pursuant to subsection 4. 11
3. Each school district that includes one or more elementary 12
schools which exceed the ratio of pupils per class during any quarter 13
of a school year, as reported to the Department pursuant to 14
NRS 388.725: 15
(a) Set forth in subsection 1; 16
(b) Prescribed in conjunction with a legislative appropriation for 17
the support of the class-size reduction program; or 18
(c) Defined by a legislatively approved alternative class-size 19
reduction plan, if applicable to that school district, 20
must request a variance for each such school for the next quarter 21
of the current school year if a quarter remains in that school year or 22
for the next quarter of the succeeding school year, as applicable, 23
from the State Board by providing a written statement that includes 24
the reasons for the request, the justification for exceeding the 25
applicable prescribed ratio of pupils per class and a plan of actions 26
that the school district will take to reduce the ratio of pupils per 27
class. 28
4. The State Board may grant to a school district a variance 29
from the limitation on the number of pupils per class set forth in 30
paragraph (a), (b) or (c) of subsection 3 for good cause, including 31
the lack of available financial support specifically set aside for the 32
reduction of pupil-teacher ratios. 33
5. The State Board shall, on a quarterly basis, submit a report 34
to the Interim Finance Committee on each variance requested by a 35
school district pursuant to subsection 4 during the preceding quarter 36
and, if a variance was granted, an identification of each elementary 37
school for which a variance was granted and the specific 38
justification for the variance. 39
6. The State Board shall, on or before February 1 of each odd-40
numbered year, submit a report to the Legislature on: 41
(a) Each variance requested by a school district pursuant to 42
subsection 4 during the preceding biennium and, if a variance was 43
granted, an identification of each elementary school for which 44
variance was granted and the specific justification for the variance. 45
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(b) The data reported to it by the various school districts 1
pursuant to subsection 2 of NRS 388.710, including an explanation 2
of that data, and the current pupil-teacher ratios per class in the 3
grade levels specified in paragraph (a) of subsection 1 or the grade 4
levels specified in a plan that is approved pursuant to subsection 3 5
of NRS 388.720, as applicable for the school district. 6
7. The Department shall, on or before November 15 of each 7
year, report to the [Chief of the Budget Division] Director of the 8
Office of Finance and the Fiscal Analysis Division of the 9
Legislative Counsel Bureau: 10
(a) The number of teachers employed full-time; 11
(b) The number of teachers employed in order to attain the ratio 12
required by subsection 1; 13
(c) The number of substitute teachers filling vacancies or long-14
term positions; 15
(d) The number of pupils enrolled; and 16
(e) The number of teachers assigned to teach in the same 17
classroom with another teacher or in any other arrangement other 18
than one teacher assigned to one classroom of pupils, 19
during the current school year in the grade levels specified in 20
paragraph (a) of subsection 1 or the grade levels specified in a plan 21
that is approved pursuant to subsection 3 of NRS 388.720, as 22
applicable, for each school district. 23
8. The provisions of this section do not apply to a charter 24
school or to a program of distance education provided pursuant to 25
NRS 388.820 to 388.874, inclusive. 26
Sec. 39. NRS 439.630 is hereby amended to read as follows: 27
439.630 1. The Department shall: 28
(a) Conduct, or require the Grants Management Advisory 29
Committee created by NRS 232.383 to conduct, public hearings to 30
accept public testimony from a wide variety of sources and 31
perspectives regarding existing or proposed programs that: 32
(1) Promote public health; 33
(2) Improve health services for children, senior citizens and 34
persons with disabilities; 35
(3) Reduce or prevent alcohol and other substance use 36
disorders; and 37
(4) Offer other general or specific information on health care 38
in this State. 39
(b) Establish a process to evaluate the health and health needs of 40
the residents of this State and a system to rank the health problems 41
of the residents of this State, including, without limitation, the 42
specific health problems that are endemic to urban and rural 43
communities, and report the results of the evaluation to the Joint 44
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Interim Standing Committee on Health and Human Services on an 1
annual basis. 2
(c) Subject to legislative authorization, allocate money to the 3
Department to provide grants and enter into contracts or 4
intergovernmental agreements to pay for prescription drugs, 5
pharmaceutical services and, to the extent money is available, other 6
benefits, including, without limitation, dental and vision benefits 7
and hearing aids or other devices that enhance the ability to hear, for 8
natural persons who are residents of this State and meet the criteria 9
for eligibility established by regulation of the Department. From the 10
money allocated pursuant to this paragraph, the Department may 11
subsidize any portion of the cost of providing prescription drugs, 12
pharmaceutical services and, to the extent money is available, other 13
benefits, including, without limitation, dental and vision benefits 14
and hearing aids or other devices that enhance the ability to hear, to 15
such natural persons. The Department shall consider 16
recommendations from the Grants Management Advisory 17
Committee in carrying out the provisions of this paragraph. The 18
Department shall submit an annual report to the Governor, the 19
Interim Finance Committee, the Joint Interim Standing Committee 20
on Health and Human Services and any other committees or 21
commissions the Director deems appropriate regarding the general 22
manner in which expenditures have been made pursuant to this 23
paragraph. 24
(d) Subject to legislative authorization, allocate, by contract or 25
grant, money for expenditure by the Aging and Disability Services 26
Division of the Department in the form of grants for existing or new 27
programs that assist senior citizens and other specified persons with 28
independent living, including, without limitation, programs that 29
provide: 30
(1) Respite care or relief of informal caretakers, including, 31
without limitation, informal caretakers of any person with 32
Alzheimer’s disease or other related dementia regardless of the age 33
of the person; 34
(2) Transportation to new or existing services to assist senior 35
citizens in living independently; and 36
(3) Care in the home which allows senior citizens to remain 37
at home instead of in institutional care. 38
The Aging and Disability Services Division of the Department 39
shall consider recommendations from the Grants Management 40
Advisory Committee concerning the independent living needs of 41
senior citizens. 42
(e) Allocate $200,000 of all revenues deposited in the Fund for a 43
Healthy Nevada each year for direct expenditure by the Director to 44
award competitive grants to finance the establishment, expansion 45
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and operation of assisted living facilities that provide services 1
pursuant to the provisions of the home and community-based 2
services waiver which are amended pursuant to NRS 422.3962. The 3
Director shall develop policies and procedures for awarding grants 4
pursuant to this paragraph that prioritize assisted living facilities that 5
demonstrate the ability to meet the criteria for certification pursuant 6
to NRS 319.147. If any money allocated pursuant to this paragraph 7
remains after awarding grants to all eligible applicants, the Director 8
must reallocate such money to the Aging and Disability Services 9
Division of the Department to be used for the purposes described in 10
paragraph (d). 11
(f) Subject to legislative authorization, allocate to the Division 12
money for programs that are consistent with the guidelines 13
established by the Centers for Disease Control and Prevention of the 14
United States Department of Health and Human Services relating to 15
evidence-based best practices to prevent, reduce or treat the use of 16
tobacco and the consequences of the use of tobacco. In making 17
allocations pursuant to this paragraph, the Division shall allocate the 18
money, by contract or grant: 19
(1) To the district board of health in each county whose 20
population is 100,000 or more for expenditure for such programs in 21
the respective county; 22
(2) For such programs in counties whose population is less 23
than 100,000; and 24
(3) For statewide programs for tobacco cessation and other 25
statewide services for tobacco cessation and for statewide 26
evaluations of programs which receive an allocation of money 27
pursuant to this paragraph, as determined necessary by the Division 28
and the district boards of health. 29
(g) Subject to legislative authorization, allocate, by contract or 30
grant, money for expenditure for programs that improve the health 31
and well-being of residents of this State, including, without 32
limitation, programs that improve health services for children. 33
(h) Subject to legislative authorization, allocate, by contract or 34
grant, money for expenditure for programs that improve the health 35
and well-being of persons with disabilities. In making allocations 36
pursuant to this paragraph, the Department shall, to the extent 37
practicable, allocate the money evenly among the following three 38
types of programs: 39
(1) Programs that provide respite care or relief of informal 40
caretakers for persons with disabilities; 41
(2) Programs that provide positive behavioral supports to 42
persons with disabilities; and 43
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(3) Programs that assist persons with disabilities to live 1
safely and independently in their communities outside of an 2
institutional setting. 3
(i) Maximize expenditures through local, federal and private 4
matching contributions. 5
(j) Ensure that any money expended from the Fund will not be 6
used to supplant existing methods of funding that are available to 7
public agencies. 8
(k) Develop policies and procedures for the administration and 9
distribution of contracts, grants and other expenditures to state 10
agencies, political subdivisions of this State, nonprofit 11
organizations, universities, state colleges and community colleges. 12
A condition of any such contract or grant must be that not more than 13
8 percent of the contract or grant may be used for administrative 14
expenses or other indirect costs. The procedures must require at 15
least one competitive round of requests for proposals per biennium. 16
(l) To make the allocations required by paragraphs (f), (g) 17
and (h): 18
(1) Prioritize and quantify the needs for these programs; 19
(2) Develop, solicit and accept applications for allocations; 20
(3) Review and consider the recommendations of the Grants 21
Management Advisory Committee submitted pursuant to 22
NRS 232.385; 23
(4) Conduct annual evaluations of programs to which 24
allocations have been awarded; and 25
(5) Submit annual reports concerning the programs to the 26
Governor, the Interim Finance Committee, the Joint Interim 27
Standing Committee on Health and Human Services and any other 28
committees or commissions the Director deems appropriate. 29
(m) Transmit a report of all findings, recommendations and 30
expenditures to the Governor, each regular session of the 31
Legislature, the Joint Interim Standing Committee on Health and 32
Human Services and any other committees or commissions the 33
Director deems appropriate. 34
(n) After considering the recommendations submitted to the 35
Director pursuant to subsection 6, develop a plan each biennium to 36
determine the percentage of available money in the Fund for a 37
Healthy Nevada to be allocated from the Fund for the purposes 38
described in paragraphs (c), (d), (f), (g) and (h). The plan must be 39
submitted as part of the proposed budget submitted to the [Chief of 40
the Budget Division] Director of the Office of Finance pursuant to 41
NRS 353.210. 42
(o) On or before September 30 of each even-numbered year, 43
submit to the Grants Management Advisory Committee, the Nevada 44
Commission on Aging created by NRS 427A.032 and the Nevada 45
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Commission on Services for Persons with Disabilities created by 1
NRS 427A.1211 a report on the funding plan submitted to the 2
[Chief of the Budget Division] Director of the Office of Finance 3
pursuant to paragraph (n). 4
2. The Department may take such other actions as are 5
necessary to carry out its duties. 6
3. To make the allocations required by paragraph (d) of 7
subsection 1, the Aging and Disability Services Division of the 8
Department shall: 9
(a) Prioritize and quantify the needs of senior citizens and other 10
specified persons for these programs; 11
(b) Develop, solicit and accept grant applications for allocations; 12
(c) As appropriate, expand or augment existing state programs 13
for senior citizens and other specified persons upon approval of the 14
Interim Finance Committee; 15
(d) Award grants, contracts or other allocations; 16
(e) Conduct annual evaluations of programs to which grants or 17
other allocations have been awarded; and 18
(f) Submit annual reports concerning the allocations made by 19
the Aging and Disability Services Division pursuant to paragraph 20
(d) of subsection 1 to the Governor, the Interim Finance Committee, 21
the Joint Interim Standing Committee on Health and Human 22
Services and any other committees or commissions the Director 23
deems appropriate. 24
4. The Aging and Disability Services Division of the 25
Department shall submit each proposed grant or contract which 26
would be used to expand or augment an existing state program to 27
the Interim Finance Committee for approval before the grant or 28
contract is awarded. The request for approval must include a 29
description of the proposed use of the money and the person or 30
entity that would be authorized to expend the money. The Aging 31
and Disability Services Division of the Department shall not expend 32
or transfer any money allocated to the Aging and Disability Services 33
Division pursuant to this section to subsidize any portion of the cost 34
of providing prescription drugs, pharmaceutical services and other 35
benefits, including, without limitation, dental and vision benefits 36
and hearing aids or other devices that enhance the ability to hear 37
pursuant to paragraph (c) of subsection 1. 38
5. A veteran may receive benefits or other services which are 39
available from the money allocated pursuant to this section for 40
senior citizens or persons with disabilities to the extent that the 41
veteran does not receive other benefits or services provided to 42
veterans for the same purpose if the veteran qualifies for the benefits 43
or services as a senior citizen or a person with a disability, or both. 44
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6. On or before June 30 of each even-numbered year, the 1
Grants Management Advisory Committee, the Nevada Commission 2
on Aging and the Nevada Commission on Services for Persons with 3
Disabilities each shall submit to the Director a report that includes, 4
without limitation, recommendations regarding community needs 5
and priorities that are determined by each such entity after any 6
public hearings held by the entity. 7
Sec. 40. NRS 501.337 is hereby amended to read as follows: 8
501.337 The Director shall: 9
1. Carry out the policies and regulations of the Commission. 10
2. Direct and supervise all administrative and operational 11
activities of the Department, and all programs administered by the 12
Department as provided by law. Except as otherwise provided in 13
NRS 284.143, the Director shall devote his or her entire time to the 14
duties of the office and shall not follow any other gainful 15
employment or occupation. 16
3. Within such limitations as may be provided by law, organize 17
the Department and, from time to time with the consent of the 18
Commission, may alter the organization. The Director shall reassign 19
responsibilities and duties as he or she may deem appropriate. 20
4. Appoint or remove such technical, clerical and operational 21
staff as the execution of his or her duties and the operation of the 22
Department may require, and all those employees are responsible to 23
the Director for the proper carrying out of the duties and 24
responsibilities of their respective positions. The Director shall 25
designate a number of employees as game wardens and provide for 26
their training. 27
5. Submit technical and other reports to the Commission as 28
may be necessary or as may be requested, which will enable the 29
Commission to establish policy and regulations. 30
6. Prepare, in consultation with the Commission, the biennial 31
budget of the Department consistent with the provisions of this title, 32
chapter 488 of NRS and NRS 701.610 to 701.640, inclusive, and 33
submit it to the Commission for its review and recommendation 34
before the budget is submitted to the [Chief of the Budget Division] 35
Director of the Office of Finance pursuant to NRS 353.210. 36
7. Administer real property assigned to the Department. 37
8. Maintain full control, by proper methods and inventories, of 38
all personal property of the State acquired and held for the purposes 39
contemplated by this title and by chapter 488 of NRS. 40
9. Act as nonvoting Secretary to the Commission. 41
10. Adopt the regulations required pursuant to NRS 701.610 42
and 701.630. 43
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Sec. 41. NRS 501.3585 is hereby amended to read as follows: 1
501.3585 1. The Department shall establish the Wildlife 2
Trust Fund. The Department may accept any gift, donation, bequest 3
or devise from any private source for deposit in the Wildlife Trust 4
Fund. All money must be accounted for in the Wildlife Trust Fund. 5
2. As soon as practicable after receiving any gift, donation, 6
bequest or devise for an unanticipated emergency event from any 7
private source pursuant to subsection 1 that is exempt from the 8
provisions of NRS 353.335 pursuant to paragraph (e) of subsection 9
6 of NRS 353.335, the Director or the Director’s designee shall 10
submit to the Commission and the Interim Finance Committee a 11
report which states: 12
(a) The unanticipated emergency event for which the gift, 13
donation, bequest or devise was received; 14
(b) The amount of the gift, donation, bequest or devise; 15
(c) The amount of the gift, donation, bequest or devise that was 16
expended for the unanticipated emergency event; and 17
(d) The private source from which the gift, donation, bequest or 18
devise was received. 19
3. All of the money in the Wildlife Trust Fund must be 20
deposited in a financial institution to draw interest or to be 21
expended, invested and reinvested pursuant to the specific 22
instructions of the donor, or if no such specific instructions exist, in 23
the sound discretion of the Director. The provisions of NRS 356.011 24
apply to any accounts in financial institutions maintained pursuant 25
to this section. 26
4. The money in the Wildlife Trust Fund must be budgeted and 27
expended, within any limitations which may have been specified by 28
particular donors, at the discretion of the Director. The Director may 29
authorize independent contractors that may be funded in whole or in 30
part from the money in the Wildlife Trust Fund. 31
5. The Director or the Director’s designee shall annually post 32
on the Internet website maintained by the Department a statement 33
setting forth the investment and expenditure of the money in the 34
Wildlife Trust Fund. 35
6. A separate statement concerning the anticipated amount and 36
proposed expenditures of the money in the Wildlife Trust Fund must 37
be submitted to the Director of the Office of Finance for his or her 38
information at the same time and for the same fiscal years as the 39
requested budget of the Department submitted to the [Chief of the 40
Budget Division] Director of the Office of Finance pursuant to NRS 41
353.210. The statement must be attached to the requested budget for 42
the Department when the requested budget is submitted to the Fiscal 43
Analysis Division of the Legislative Counsel Bureau pursuant to 44
NRS 353.211. 45
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7. The provisions of chapter 333 of NRS do not apply to the 1
expenditure of money in the Wildlife Trust Fund. 2
8. As used in this section, “unanticipated emergency event” 3
means: 4
(a) The unanticipated spread of a communicable disease among 5
wildlife in this State; 6
(b) Drought conditions in this State that the Department 7
determines to be extreme; 8
(c) A wildfire or the rehabilitation efforts related to a wildfire; or 9
(d) Any other similar unanticipated event that puts wildlife, 10
wildlife habitat or human life at risk. 11
Sec. 42. NRS 701A.110 is hereby amended to read as follows: 12
701A.110 1. Except as otherwise provided in this section, the 13
Director, in consultation with the Office of Economic Development, 14
shall grant a partial abatement from the portion of the taxes imposed 15
pursuant to chapter 361 of NRS, other than any taxes imposed for 16
public education, on a building or other structure that is determined 17
to meet the equivalent of the silver level or higher by an 18
independent contractor authorized to make that determination in 19
accordance with the Green Building Rating System adopted by the 20
Director pursuant to NRS 701A.100, if: 21
(a) No funding is provided by any governmental entity in this 22
State for the acquisition, design, construction or renovation of the 23
building or other structure or for the acquisition of any land therefor. 24
For the purposes of this paragraph: 25
(1) Private activity bonds must not be considered funding 26
provided by a governmental entity. 27
(2) The term “private activity bond” has the meaning 28
ascribed to it in 26 U.S.C. § 141. 29
(b) The owner of the property: 30
(1) Submits an application for the partial abatement to the 31
Director before July 1, 2021. If such an application is submitted for 32
a project that has not been completed on the date of that submission 33
and there is a significant change in the scope of the project after that 34
date, the application must be amended to include the change or 35
changes. 36
(2) Except as otherwise provided in this subparagraph, 37
provides to the Director, within 48 months after applying for the 38
partial abatement, proof that the building or other structure meets 39
the equivalent of the silver level or higher, as determined by an 40
independent contractor authorized to make that determination in 41
accordance with the Green Building Rating System adopted by the 42
Director pursuant to NRS 701A.100. The Director may, for good 43
cause shown, extend the period for providing such proof. 44
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(3) Files a copy of each application and amended application 1
submitted to the Director pursuant to subparagraph (1) with the: 2
(I) [Chief of the Budget Division] Director of the Office 3
of Finance; 4
(II) Department of Taxation; 5
(III) County assessor; 6
(IV) County treasurer; 7
(V) Office of Economic Development; 8
(VI) Board of county commissioners; and 9
(VII) City manager and city council, if any. 10
(c) The abatement is consistent with the State Plan for Economic 11
Development developed by the Executive Director of the Office of 12
Economic Development pursuant to subsection 2 of NRS 231.053. 13
2. The Director shall not approve an application for a partial 14
abatement of the taxes imposed pursuant to chapter 361 of NRS 15
submitted pursuant to this section by the owner of the property 16
unless the application is approved or deemed approved by the board 17
of county commissioners pursuant to this subsection. The board of 18
county commissioners of a county must provide notice to the 19
Director that the board intends to consider an application and, if 20
such notice is given, must approve or deny the application not later 21
than 30 days after the board receives a copy of the application. The 22
board of county commissioners: 23
(a) Shall, in considering an application pursuant to this 24
subsection, make a recommendation to the Director regarding the 25
application; 26
(b) May, in considering an application pursuant to this 27
subsection, deny an application only if the board of county 28
commissioners determines, based on relevant information, that: 29
(1) The projected cost of the services that the local 30
government is required to provide to the building or other structure 31
for which the abatement is received will exceed the amount of tax 32
revenue that the local government is projected to receive as a result 33
of the abatement; or 34
(2) The projected financial benefits that will result to the 35
county from any employment resulting from the use of the building 36
or other structure and from capital investments by the owner of the 37
building or other structure in the county will not exceed the 38
projected loss of tax revenue that will result from the abatement; and 39
(c) May, without regard to whether the board has provided 40
notice to the Director of its intent to consider the application, make a 41
recommendation to the Director regarding the application. 42
If the board of county commissioners does not approve or deny 43
the application pursuant to this subsection within 30 days after the 44
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board receives a copy of the application, the application shall be 1
deemed approved. 2
3. As soon as practicable after the Director receives the 3
application and proof required by subsection 1, the Director, in 4
consultation with the Office of Economic Development, shall 5
determine whether the building or other structure is eligible for the 6
abatement and, if so, forward a certificate of eligibility for the 7
abatement to the: 8
(a) Department of Taxation; 9
(b) County assessor; 10
(c) County treasurer; and 11
(d) Office of Economic Development. 12
4. The Director may, with the assistance of the [Chief of the 13
Budget Division] Director of the Office of Finance and the 14
Department of Taxation, publish a fiscal note that indicates an 15
estimate of the fiscal impact of the partial abatement on the State 16
and on each affected local government. If the Director publishes a 17
fiscal note that estimates the fiscal impact of the partial abatement 18
on local government, the Director shall forward a copy of the fiscal 19
note to each affected local government. As soon as practicable after 20
receiving a copy of a certificate of eligibility pursuant to subsection 21
3, the Department of Taxation shall forward a copy of the certificate 22
to each affected local government. 23
5. The partial abatement for: 24
(a) A building or other structure must, except as otherwise 25
provided in paragraph (b), be for a duration of not more than 10 26
years and in an annual amount that equals, for a building or other 27
structure that meets the equivalent of: 28
(1) The silver level, 25 percent of the portion of the taxes 29
imposed pursuant to chapter 361 of NRS, other than any taxes 30
imposed for public education, that would otherwise be owed for the 31
building or other structure, excluding the associated land; 32
(2) The gold level, 30 percent of the portion of the taxes 33
imposed pursuant to chapter 361 of NRS, other than any taxes 34
imposed for public education, that would otherwise be owed for the 35
building or other structure, excluding the associated land; or 36
(3) The platinum level, 35 percent of the portion of the taxes 37
imposed pursuant to chapter 361 of NRS, other than any taxes 38
imposed for public education, that would otherwise be owed for the 39
building or other structure, excluding the associated land. 40
(b) A building or other structure that qualifies for an abatement 41
under the Leadership in Energy and Environmental Design 42
“Existing Buildings: Operations and Maintenance” rating system, or 43
its equivalent, must be for a duration of not more than 5 years and in 44
an annual amount that equals, except as otherwise provided in 45
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subsection 6, for a building or other structure that meets the 1
equivalent of: 2
(1) The silver level, 25 percent of the portion of the taxes 3
imposed pursuant to chapter 361 of NRS, other than any taxes 4
imposed for public education, that would otherwise be owed for the 5
building or other structure, excluding the associated land; 6
(2) The gold level, 30 percent of the portion of the taxes 7
imposed pursuant to chapter 361 of NRS, other than any taxes 8
imposed for public education, that would otherwise be owed for the 9
building or other structure, excluding the associated land; or 10
(3) The platinum level, 35 percent of the portion of the taxes 11
imposed pursuant to chapter 361 of NRS, other than any taxes 12
imposed for public education, that would otherwise be owed for the 13
building or other structure, excluding the associated land. 14
6. The Director shall not grant a partial abatement of more than 15
$100,000 in any year for a building or other structure that qualifies 16
for an abatement pursuant to paragraph (b) of subsection 5. 17
7. A partial abatement granted pursuant to this section: 18
(a) Does not apply during any period in which the owner of the 19
building or other structure is receiving another abatement or 20
exemption pursuant to this chapter or NRS 361.045 to 361.159, 21
inclusive, from the taxes imposed pursuant to chapter 361 of NRS. 22
(b) Terminates upon any determination by the Director that the 23
building or other structure has ceased to meet the equivalent of the 24
silver level or higher. The Director shall provide notice and a 25
reasonable opportunity to cure any noncompliance issues before 26
making a determination that the building or other structure has 27
ceased to meet that standard. The Director shall immediately 28
provide notice of each determination of termination to the: 29
(1) Department of Taxation, who shall immediately notify 30
each affected local government of the determination; 31
(2) County assessor; 32
(3) County treasurer; and 33
(4) Office of Economic Development. 34
8. If a partial abatement terminates pursuant to paragraph (b) of 35
subsection 7, the owner of the property to which the partial 36
abatement applied shall repay to the county treasurer the amount of 37
the exemption that was allowed pursuant to this section before the 38
date of that termination. The owner shall, in addition to the amount 39
of the exemption required to be paid pursuant to this subsection, pay 40
interest on the amount due at the rate most recently established 41
pursuant to NRS 99.040 for each month, or portion thereof, from the 42
last day of the month following the period for which the payment 43
would have been made had the partial abatement not been approved 44
until the date of payment of the tax. 45
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9. The Director, in consultation with the Office of Economic 1
Development, shall adopt regulations: 2
(a) Establishing the qualifications and methods to determine 3
eligibility for and the duration of the abatement; 4
(b) Prescribing such forms as will ensure that all information 5
and other documentation necessary to make an appropriate 6
determination is filed with the Director; and 7
(c) Prescribing the criteria for determining when there is a 8
significant change in the scope of a project for the purposes of 9
subparagraph (1) of paragraph (b) of subsection 1, 10
and the Department of Taxation shall adopt such additional 11
regulations as it determines to be appropriate to carry out the 12
provisions of this section. 13
10. The Director shall: 14
(a) Cooperate with the Office of Economic Development in 15
carrying out the provisions of this section; and 16
(b) Submit to the Office of Economic Development an annual 17
report, at such a time and containing such information as the Office 18
may require, regarding the partial abatements granted pursuant to 19
this section. 20
11. The Director may charge and collect a fee from each 21
applicant who submits an application for a partial abatement 22
pursuant to this section. The amount of the fee must not exceed the 23
actual cost to the Director for processing the application and 24
evaluating the proof submitted by the applicant pursuant to 25
subsection 1 and making the determination concerning eligibility for 26
the partial abatement required by subsection 3. 27
12. As used in this section: 28
(a) “Building or other structure” does not include any building 29
or other structure for which the principal use is as a residential 30
dwelling for not more than four families. 31
(b) “Director” means the Director of the Office of Energy 32
appointed pursuant to NRS 701.150. 33
(c) “Taxes imposed for public education” means: 34
(1) Any ad valorem tax authorized or required by chapter 35
387 of NRS; 36
(2) Any ad valorem tax authorized or required by chapter 37
350 of NRS for the obligations of a school district, including, 38
without limitation, any ad valorem tax necessary to carry out the 39
provisions of subsection 5 of NRS 350.020; and 40
(3) Any other ad valorem tax for which the proceeds thereof 41
are dedicated to the public education of pupils in kindergarten 42
through grade 12. 43
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Sec. 43. NRS 701A.360 is hereby amended to read as follows: 1
701A.360 1. A person who intends to locate a facility for the 2
generation of process heat from solar renewable energy, a wholesale 3
facility for the generation of electricity from renewable energy, a 4
facility for the storage of energy from renewable generation or a 5
hybrid renewable generation and energy storage facility in this State 6
may apply to the Director for a partial abatement of the local sales 7
and use taxes, the taxes imposed pursuant to chapter 361 of NRS, or 8
both local sales and use taxes and taxes imposed pursuant to chapter 9
361 of NRS. An applicant may submit a copy of the application to 10
the board of county commissioners at any time after the applicant 11
has submitted the application to the Director. 12
2. A facility that is owned, operated, leased or otherwise 13
controlled by a governmental entity is not eligible for an abatement 14
pursuant to NRS 701A.300 to 701A.390, inclusive. 15
3. As soon as practicable after the Director receives an 16
application for a partial abatement, the Director shall forward a copy 17
of the application to: 18
(a) The [Chief of the Budget Division] Director of the Office of 19
Finance; 20
(b) The Department of Taxation; 21
(c) The board of county commissioners; 22
(d) The county assessor; 23
(e) The county treasurer; and 24
(f) The Office of Economic Development. 25
4. With the copy of the application forwarded to the county 26
treasurer, the Director shall include a notice that the local 27
jurisdiction may request a presentation regarding the facility. A 28
request for a presentation must be made within 30 days after receipt 29
of the application. 30
5. The Director shall hold a public hearing on the application. 31
The hearing must not be held earlier than 30 days after all persons 32
listed in subsection 3 have received a copy of the application. 33
Sec. 44. NRS 701A.375 is hereby amended to read as follows: 34
701A.375 1. The Director may, with the assistance of the 35
[Chief of the Budget Division] Director of the Office of Finance and 36
the Department of Taxation, publish a fiscal note that indicates an 37
estimate of the fiscal impact of the partial abatement on the State 38
and on each affected local government. If the Director publishes a 39
fiscal note that estimates the fiscal impact of the partial abatement 40
on local government, the Director shall forward a copy of the fiscal 41
note to each affected local government and to the Office of 42
Economic Development. 43
2. As soon as practicable after receiving a copy of a certificate 44
of eligibility pursuant to NRS 701A.370, the Department of 45
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Taxation shall forward a copy of the certificate to each affected 1
local government. 2
Sec. 45. The Legislative Counsel shall, in preparing 3
supplements to the Nevada Administrative Code, appropriately 4
change any references to an officer, agency or other entity whose 5
name is changed or whose responsibilities are transferred pursuant 6
to the provisions of this act to refer to the appropriate officer, 7
agency or other entity. 8
Sec. 46. 1. Any administrative regulations adopted by an 9
officer or an agency whose name has been changed or whose 10
responsibilities have been transferred pursuant to the provisions of 11
this act to another officer or agency remain in force until amended 12
by the officer or agency to which the responsibility for the adoption 13
of the regulations has been transferred. 14
2. Any contracts or other agreements entered into by an officer 15
or agency whose name has been changed or whose responsibilities 16
have been transferred pursuant to the provisions of this act to 17
another officer or agency are binding upon the officer or agency to 18
which the responsibility for the administration of the provisions of 19
the contract or other agreement has been transferred. Such contracts 20
and other agreements may be enforced by the officer or agency to 21
which the responsibility for the enforcement of the provisions of the 22
contract or other agreement has been transferred. 23
3. Any action taken by an officer or agency whose name has 24
been changed or whose responsibilities have been transferred 25
pursuant to the provisions of this act to another officer or agency 26
remains in effect as if taken by the officer or agency to which the 27
responsibility for the enforcement of such actions has been 28
transferred. 29
Sec. 47. NRS 353.155, 353.160 and 353.530 are hereby 30
repealed. 31
Sec. 48. 1. This section and sections 1 to 41, inclusive, and 32
45, 46 and 47 of this act become effective on July 1, 2025. 33
2. Section 42 of this act becomes effective on July 1, 2025, and 34
expires by limitation on June 30, 2035. 35
3. Sections 43 and 44 of this act become effective on July 1, 36
2025, and expire by limitation on June 30, 2049. 37
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TEXT OF REPEALED SECTIONS
353.155 “Chief” defined. As used in NRS 353.150 to
353.246, inclusive, “Chief” means the Chief of the Budget Division
of the Office of Finance.
353.160 Administration. The Budget Division of the Office
of Finance shall administer the provisions of NRS 353.150 to
353.246, inclusive, except NRS 353.226 to 353.229, inclusive,
subject to administrative supervision by the Director of the Office of
Finance.
353.530 “Chief” defined. “Chief” means the Chief of the
Budget Division of the Office of Finance.
H