NRS 354.290 County auditor to audit apportionments and keep record of receipts and expenditures; quarterly statements.

229 words·~1 min read·/nv/chapter-354-local-financial-administration/354-290·

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1. The county auditor of each county shall:

(a)Audit all apportionments made by the county treasurer.

(b)Keep a complete record of all such apportionments to and disbursements from funds established under NRS 354.604 .

(c)Keep accounts showing the amount of revenue received from each of the various sources, the amount of expenditures of the various departments and the object of the expenditures.

2. At a regular meeting of the board of county commissioners in October, January, April and September, the county auditor shall submit to the board a statement containing the information required by subsection 1 in such detail as may be required, but the statement must, in any event, show the amount of outstanding warrants against and the available balance in each county, state and special fund, together with an analysis of revenues and expenditures for the previous quarter by account and fund.

The analysis must use the same accounts and funds as were used in the budget adopted by the board of county commissioners for the applicable fiscal year and must be so organized as to relate directly to that budget.

3. This section is mandatory, and any county auditor failing to comply with the provisions of this section shall be punished as provided in NRS 354.310 .