Nevada Administrative Code Chapter 227 - State Controller
Here’s an enhanced overview of Nevada Administrative Code (NAC) Chapter 227 – State Controller, based on the official state resource:
📘 Chapter 227 – State Controller
Scope: Implements and supplements duties, operations, and regulations governing the State Controller’s office—Nevada's chief fiscal officer.
🔹 Key Provisions
§ 227.010 – Receipt of Federal Assistance
Requires any state agency (recipient or subrecipient of federal funds) to clearly identify all federal assistance received and expended (leg.state.nv.us).
(Note: NAC 227 covers administrative regulations; statute-level details about duties and authority are found in NRS Chapter 227.)
⚖️ Connection to Statutory Provisions (NRS Chapter 227)
NRS Chapter 227 defines the State Controller’s statutory powers and duties, including:
Qualifications & Election (§ 227.010–.020)
Controller must be 25+, a qualified voter, and resident for at least 2 years prior to election (nevada.public.law, codes.findlaw.com).
Core Responsibilities
Maintain state accounting records, audit claims, draw warrants, settle accounts (nevada.public.law).
Administer electronic payment systems for wages, salaries, and accounts payable (leg.state.nv.us).
Advanced Financial Operations
Recommend fiscal plans, manage debt collection and suits to recover state funds, oversee state records and transparency (controller.nv.gov).
🏛️ Summary Table
| Category | NAC 227 (Admin Code) | NRS 227 (Statute) |
|---|---|---|
| Federal Funds | Agencies must track federal receipts/expenses (§ 227.010) | — |
| Controller’s Role | Administrative rules | Qualifications, powers to audit, draw warrants, manage accounts, reports, transparency |
| Electronic Payments | — | Mandate for electronic payroll, payments, and withholding (§ 227.185–.205) |
| Accountability | — | Debt recovery, recordkeeping, audits, suits, penalties, public access to expenditure data |
✅ Overview
NAC Chapter 227 is narrowly focused on oversight of federal fund accounting by state entities.
NRS Chapter 227 comprises the extensive legal foundation—qualifications, duties, and authority—empowering the State Controller as Nevada’s CFO.
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