NRS 353.3245: Generally accepted principles of accounting to be followed; State Controller to be provided with information for accounting.

1. Generally accepted accounting principles must be followed throughout the accounting procedures and reporting of the State’s financial position and results of operations in each fiscal period for each fund and account group.

2. Any elective state officer, any state board or commission and any head of a state department shall provide to the State Controller, when requested, the necessary accounting information for him or her to report the financial position and results of operations of the state funds and account groups.