Nevada Code § 353.225

Reserves
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1. In order to provide some degree of
flexibility to meet emergencies arising during each fiscal year in the
expenditures for the State Education Fund and for operation and maintenance of
the various departments, institutions and agencies of the Executive Department
of the State Government, the Chief, with the approval in writing of the
Governor, may require the State Controller or the head of each such department,
institution or agency to set aside a reserve in such amount as the Chief may
determine, out of the total amount appropriated or out of other funds available
from any source whatever to the department, institution or agency.
2. At any time during the fiscal year this
reserve or any portion of it may be returned to the appropriation or other fund
to which it belongs and may be added to any one or more of the allotments, if
the Chief so orders in writing.

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