Nevada Revised Statutes Title 31. Public Financial Administration § 354.608. Contingency account: Establishment; limit on appropriations; expenditures

A contingency account may be established in any governmental fund. The maximum amount which may be appropriated for such a contingency account is 3 percent of the money otherwise appropriated to the fund, exclusive of any amounts to be transferred to other funds. No expenditure may be made directly from such a contingency account, except as a transfer to the appropriate account, and then only in accordance with the procedure established in NRS 354.598005.