NRS 354.604: Funds maintained by local governments.

Each local government shall maintain, according to its own needs:

1. The following kinds of governmental funds:

(a) General fund;

(b) Special revenue fund;

(c) Capital projects fund;

(d) Debt service fund; and

(e) Permanent fund.

2. The following kinds of proprietary funds:

(a) Enterprise fund; and

(b) Internal service fund.

3. The following kinds of fiduciary funds:

(a) Pension and other employee benefits funds;

(b) Investment trust funds;

(c) Private-purpose trust funds; and

(d) Agency funds.