Nevada Code § 533.290

Water District Account: Creation; deposit and use of money; accounting
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1. The assessments and charges provided
for in NRS 533.285 , when collected, must
be deposited with the State Controller in the same manner as other special
assessments, for credit to the Water District Account which is hereby created
in the State General Fund.
2. All bills against the Water District
Account must be certified by the State Engineer or an assistant thereof and,
when certified and approved by the State Board of Examiners, the State
Controller may draw his or her warrant therefor against the Account.
3. An advance must not be made from a
stream system account that has been depleted until the advance is reimbursable
from the proceeds of any assessments levied against the particular stream
system or water district for which any claims are presented.
4. Any money remaining in the Water
District Account at the end of the current year must remain in the Account and
be available for use in the following year.
5. The State Controller shall keep
separate accounts of the money for each stream system or water district
received from the various counties within which the stream system or water
district is located, and shall not draw warrants against an account until the
State Controller has been notified by the State Engineer that assessments have
been filed with the board of county commissioners, as required by NRS 533.285 , that will return to the State
of Nevada money advanced by the State out of the Water Distribution Revolving
Account provided for in NRS 532.210 .

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