NAC354.561. Summary of report: Publication and contents.

     1. The summary of the fiscal report that the governing body of a local government is required to publish pursuant to NRS 354.6015 must be published before July 1 of each year in the manner required pursuant to that section.

     2. The summary of the fiscal report must include:

     (a) The following information relating to the general fund of the local government:

          (1) The total actual revenue and the total actual expenditures for the fiscal year immediately preceding the date on which the report is published;

          (2) The total anticipated revenue and the total expenditures for the current fiscal year; and

          (3) The total revenue and the total expenditures budgeted for the ensuing fiscal year; and

     (b) The following information relating to any proprietary fund of the local government:

          (1) The operating revenue and the operating expenses for the fiscal year immediately preceding the date on which the report is published;

          (2) The anticipated revenue, other than operating revenue, and the expenses, other than operating expenses, for the current fiscal year;

          (3) The operating revenue and the operating expenses budgeted for the ensuing fiscal year; and

          (4) Any revenue, other than operating revenue, and any expenses, other than operating expenses, budgeted for the ensuing fiscal year.

     3. The governing body of the local government may include information relating to any other fund of the local government in the summary of the fiscal report.

     (Added to NAC by Com. on Local Gov’t Finance by R201-01, 4-5-2002, eff. 7-1-2002)