NAC354.410. Available resources.

     1. An unappropriated ending balance of any governmental fund, except a fund for capital projects, is not an available resource. Available resources are:

     (a) An opening balance which is larger than anticipated;

     (b) Revenues in excess of those budgeted;

     (c) Revenues generated from previously unbudgeted sources; or

     (d) An unappropriated ending balance of a fund for capital projects.

     2. The difference between the total of the original budgeted resources and the total of the revised resources is the amount available for budget augmentation.

     [Tax Comm’n, Local Gov’t Reg. part No. 10, eff. 1-13-72; A 2-7-76; 1-14-82]—(NAC A 8-2-90; A by Com. on Local Gov’t Finance by R201-01, 4-5-2002)