Nevada Code § 387.310

Order for payment of money; procedures for approval of orders and signing of cumulative voucher sheets; issuance of warrants; limitations; cancellation
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1. Except as otherwise provided by the
board of trustees, the clerk of the board shall draw all orders for the payment
of money belonging to the school district. The orders must be listed on
cumulative voucher sheets.
2. The board of trustees shall prescribe
the procedures by which the orders must be approved and the cumulative voucher
sheets signed. The procedures must provide:
(a) That the approval of the board of trustees is
required before orders are paid unless a payment must be expedited for the
school district to:
(1) Receive a discount or other savings
which is related to the timeliness of payment;
(2) Avoid a service charge or other cost
which is related to the timeliness of payment; or
(3) Abide by a purchase order, contract or
other order for payment which has been approved by the board of trustees at a
public meeting.
(b) For ratification by the board of trustees at
its next regularly scheduled meeting of any payment that is made without the
approval of the board pursuant to an exception set forth in paragraph (a).
3. When the orders have been approved and
the cumulative voucher sheets have been signed in accordance with such
procedures, the orders are valid vouchers in the hands of the county auditor
for the county auditor to issue warrants on the county treasurer to be paid out
of money belonging to the school district.
4. No order in favor of the board of
trustees or any member thereof, except for salaries as required by NRS 386.320 or travel expenses and
subsistence as authorized by NRS 386.290 ,
may be drawn.
5. An order drawn by a clerk of a board of
trustees pursuant to subsection 1 is void if not presented for payment within 1
year after the date of issuance.
6. Any order remaining unpaid after the
expiration of 1 year, whether outstanding or uncalled for in the office of the
county auditor, must be cancelled by the county auditor, who shall immediately
notify the county treasurer of the cancellation. The county treasurer shall not
pay a warrant presented for payment more than 1 year after the date of issuance
of such an order. This subsection does not apply if the board of trustees
establishes and administers a separate account pursuant to NRS 354.603 .

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