1. The purposes of NRS 354.470 to 354.626, inclusive, are:
(a) To establish standard methods and procedures for the preparation, presentation, adoption and administration of budgets of all local governments.
(b) To enable local governments to make financial plans for programs of both current and capital expenditures and to formulate fiscal policies to accomplish these programs.
(c) To provide for estimation and determination of revenues, expenditures and tax levies.
(d) To provide for the control of revenues, expenditures and expenses in order to promote prudence and efficiency in the expenditure of public money.
(e) To provide specific methods enabling the public, taxpayers and investors to be apprised of the financial preparations, plans, policies and administration of all local governments.
2. For the accomplishment of these purposes, the provisions of NRS 354.470 to 354.626, inclusive, must be broadly and liberally construed.
(Added to NRS by 1965, 725; A 1971, 1012, 1340; 1981, 1758; 2001, 1795; 2005, 576; 2011, 1689; 2013, 2711)
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