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- Title 31. PUBLIC FINANCIAL ADMINISTRATION
- Chapter 354. Local Financial Administration
- Budgets of Local Governments
NRS 354.5945 - Capital improvement plan: Preparation and submission; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemption
Cite as | NRS 354.5945 |
1. Except as otherwise provided in subsection 7, each local government shall annually prepare, on a form prescribed by the Department of Taxation for use by local governments, a capital improvement plan for the fiscal year ending on June 30 of that year and the ensuing 5 fiscal years.
2. On or before August 1 of each year, each local government shall submit a copy of the capital improvement plan of the local government to the:
(a) Department of Taxation;
(b) Debt management commission of the county in which the local government is located; and
(c) Director of the Legislative Counsel Bureau.
3. Each local government shall file a copy of the capital improvement plan of the local government for public record and inspection by the public in the offices of:
(a) The clerk or secretary of the governing body; and
(b) The county clerk.
4. The total amount of the expenditures contained in the capital improvement plan of the local government for the next ensuing fiscal year must equal the total amount of expenditures for capital outlay set forth in the final budget of the local government for each fund listed in that budget.
5. The capital improvement plan must include the estimated or actual revenues and expenditures for each capital project and the estimated or actual date for completion of each capital project.
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