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. (Added to NRS by 1965, 732; A 1971, 200, 1014, 1342; 1981, 1765; 1983, 1636; 1989, 403; 2001, 1806)
Nevada Legal Code