NRS 354.604 Funds maintained by local governments.
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NRS 354.604 Funds maintained by local governments. Each local government shall maintain, according to its own needs:
1. The following kinds of governmental funds:
(a)General fund;
(b)Special revenue fund;
(c)Capital projects fund;
(d)Debt service fund; and
(e)Permanent fund.
2. The following kinds of proprietary funds:
(a)Enterprise fund; and
(b)Internal service fund.
3. The following kinds of fiduciary funds:
(a)Pension and other employee benefits funds;
(b)Investment trust funds;
(c)Private-purpose trust funds; and
(d)Agency funds.