Nevada Code § 356.140

Demand, time and insured deposit accounts to be kept in name of county; balances accounted for as cash
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1. Demand accounts authorized by NRS 356.120 , time accounts authorized by NRS 356.125 and insured deposit accounts
authorized by NRS 356.127 must be kept
in the name of the county in such manner as the board of county commissioners
may prescribe.
2. The balance in each such account, as
certified to by the proper officer of the bank, credit union, savings and loan
association or savings bank in which the money is deposited, and by oath of the
county treasurer, may be accounted for by the county as cash.

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