Nevada Revised Statutes Title 31. Public Financial Administration § 353.321. Categories of funds: Reporting; accounting; assignment by State Controller

1. The State Controller shall report each fund in one of the following categories for purposes of annual financial statements:

2. All resources and financial transactions of the State Government must be accounted for within a fund. The State Controller shall assign each existing fund which is created by statute to the proper category necessary to present the annual financial statements in conformity with generally accepted accounting principles, notwithstanding any statutory designation to the contrary.