NRS 277A.460

If a commission enters into an agreement with a county, city, town or other political subdivision to share costs relating to a transportation project pursuant to NRS 277A.440, the commission shall create an account administered by the commission and deposit into such account any money appropriated by each participating entity in accordance with the amounts established under the agreement. The money in the account, including any interest and income earned on the money in the account, must not be transferred to any other fund or account or used for any purpose other than the purposes set forth in the agreement entered into pursuant to NRS 277A.440.