What The Controller Does

The Nevada State Constitution creates two elected offices for the purposes of holding and managing the State’s money.  The State Treasurer is charged with holding and investing this money.  The State Controller is responsible for spending, collecting and accounting for the State’s money.  These two functions are wisely separated.  The Treasurer, who holds the money, may not spend it and the Controller has no money to spend unless it is released by the Treasurer.  None of the People’s money can be spent without the action and signing of both offices.

The Controller serves as the Ex Officio Chief Fiscal Officer of the State, charged with administering the State accounting system.

The State receives money from many different sources such as taxes, judgments, sales etc. These may come from many different entities including individuals and other governmental agencies such as counties, other states and the Federal Government. The Controller oversees and enforces all of these collections.

The State also must pay out moneys for salaries, services, purchases and other expenses.  The Controller audits and settles all of these claims against the State and presents what are called ‘warrants’ to the Treasurer for payment.

The Controller must manage all of these duties in an efficient, ethical manner and provide a strict accounting of all transactions. 

In addition to overseeing the above they are responsible for reporting to the Governor and Legislature the detailed financial condition of the State. 

Another very important but overlooked responsibility is that they are an advocate for the people through recommendations for the most efficient, cost effective and ethical use of the people’s money.

The Controller serves on the Board of Finance, which oversees investments, cash management and the sale of bonds by the State.  He or she also serves on the Department of Transportation Board which oversees policies on the construction and maintenance of state roads and highways.

Link to Details of the Controller’s and Treasurer’s duties are in NRS 227 and 226.