Nevada State Controller

The state controller is the chief fiscal officer for the state of Nevada. In practice, this means the state controller is responsible for administering the state’s accounting system and regulating the disbursement of public funds. These disparate activities serve two objectives: foremost, to provide citizens, state agencies, local governments and legislators alike with accurate and impartial information on Nevada's financial condition; and second, to protect state funds by ensuring that they are properly accounted for and spent in the most efficient and cost effective manner at all times.{{Cite web|url=https://controller.nv.gov/About/About/|title=Responsibilities of the State Controller|publisher=Nevada State Controller's Office|access-date=January 12, 2022}}

With respect to accounting, the state controller processes and records the state’s financial transactions, settles the accounts of county treasurers and receivers of state tax revenues, collects debts owed the state, and ensures compliance with constitutional, statutory, and regulatory internal controls.{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec150|title=Section 227.150, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}} In keeping with this function, the state controller prepares the state of Nevada's financial statements and schedule of expenditures of federal awards, which are in turn audited by external auditors approved by the Legislative Auditor.{{Cite web|url=https://controller.nv.gov/FinancialRpts/CAFR/Home/|title=Annual Comprehensive Financial Report (ACFR)|publisher=Nevada State Controller's Office|access-date=March 22, 2024}} The state controller is also charged with recommending plans to the Legislature for the support of the public credit, to promote frugality and efficiency within state government operations, and better manage the state's cash flow.{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec110|title=Section 227.110, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}} This mandate for accountability extends to the state controller's reports on the financial health of Nevada's Permanent School Fund, a permanent fund created at statehood and derived from the proceeds of liquidated State Trust Lands to support public schools throughout the state indefinitely. Using fund accounting techniques, the state controller issues quarterly reports on the fund's revenues, expenditures, investment performance, and balances.{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-387.html#NRS387Sec045|title=Sections 387.013, 387.035, and 387.040, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}} The State Controller's Office publishes these reports online.{{Cite web|url=https://controller.nv.gov/FinancialRpts/PermSchool/PermSchool/|title=Permanent School Fund|publisher=Nevada State Controller's Office|access-date=March 22, 2024}}

In most states, the accounts payable and cash management functions are performed by different state officials. The same reality holds true in Nevada, where the state controller (as chief fiscal officer) processes accounts payable while the state treasurer (as chief banker and investment officer) is responsible for cash management. Thus, the state controller registers vendors procured by state agencies, administers payroll to state employees, audits and allows - or disallows - claims against the state, and issues warrants on the state treasury in payment of claims allowed.{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec160|title=Section 227.160, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}}{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec170|title=Section 227.170, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}}{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec180|title=Section 227.180, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}}{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec185|title=Section 227.185, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}}{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec190|title=Section 227.190, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}}{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec200|title=Section 227.200, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}}{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-227.html#NRS227Sec205|title=Section 227.205, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}} This important separation of duties assures no sum of money can be paid out by the state treasurer except with the prior authorization of the state controller.

The state controller is a member of the State Board of Finance, the Executive Branch Audit Committee, and the Transportation Board of Directors. The State Board of Finance approves and periodically reviews the state treasurer's investment policies for both the State Investment Fund and the assets held in the Local Government Pooled Investment Fund.{{Cite web|url=https://www.nevadatreasurer.gov/Finances/Board/BOF_Home/|title=Board of Finance Information|author=Nevada State Treasurer's Office|publisher=State of Nevada|access-date=January 12, 2022}} On the other hand, the Executive Branch Audit Committee sets the annual internal audit plan of the Office of Finance and receives its final audit reports.{{Cite web|url=https://budget.nv.gov/IAudits/About/EBAC/EBAC/

|title=Executive Branch Audit Committee|publisher=Governor's Finance Office|access-date=March 8, 2022}}{{Cite web|url=https://www.leg.state.nv.us/NRS/NRS-353A.html|title=Chapter 353A, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 8, 2022}} Finally, the Transportation Board of Directors is an independent policymaking body that oversees the governance and financial administration of the Nevada Department of Transportation.{{Cite web|url=https://www.leg.state.nv.us/nrs/nrs-408.html#NRS408Sec131|title=Chapter 408, Nevada Revised Statutes|publisher=Nevada State Legislature|access-date=March 22, 2024}} In addition to the state controller, the Transportation Board of Directors consists of the governor, the lieutenant governor, and four gubernatorial appointees representing DOT's three service regions.{{Cite web|url=https://www.dot.nv.gov/doing-business/about-ndot/transportation-board-of-directors#ad-image-0|title=Transportation Board of Directors|publisher=Nevada Department of Transportation|access-date=May 15, 2022}}

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• [http://controller.nv.gov/ Nevada State Controller's Office]

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