Establishment of accounts for lost and stale warrants in funds; procedure for issuance of new warrants

1. The State Controller shall establish an account for lost and stale warrants in each fund and credit to it the amount of each warrant cancelled pursuant to NRS 353.130. 2. If a State Controller’s warrant has been lost or destroyed, the person in whose favor the warrant was drawn may, within 6 years after the date of the original warrant, request another warrant in lieu of the original warrant by: (a) Filing with the State Controller an affidavit: (1) Providing sufficient information for the State Controller to identify the original warrant; (2) Setting forth the reasons for the failure to present the warrant for payment; and (3) Affirming that the warrant is not, to the knowledge of the affiant, held by any other person or persons; and (b) If the person files the affidavit more than 180 days after the date of the original warrant, renewing his or her claim against the State. Ê If the State Controller is satisfied that the original warrant is lost or destroyed, and the claim has not been paid by the State, the State Controller may issue another warrant in lieu of the original warrant. 3. If the State Controller issues another warrant in lieu of an original warrant cancelled pursuant to NRS 353.130, the State Controller shall, except as otherwise provided by specific statute, charge the amount thereof to the account for lost and stale warrants in the fund upon which the original warrant was drawn. 4. In June of each year, as to each warrant whose original date is at least 6 years old and whose amount credited to the account for lost and stale warrants has not been charged out as provided in subsection 3, the State Controller shall, except as otherwise provided by specific statute, recognize as revenue in the fund upon which the original warrant was drawn an amount equivalent to the original warrant and shall charge the account for lost and stale warrants.