Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter354 Local Financial Administration |
UNAPPROPRIATED ENDING FUND BALANCE |
NAC354.660. Ending balance not subject to negotiations.
Latest version.
- A budgeted ending fund balance of not more than 8.3 percent of the total budgeted expenditures, less capital outlay, for a general or special revenue fund which receives revenue from property taxes or the Local Government Tax Distribution Account is not subject to negotiations with other local governments or employee organizations.
[Tax Comm’n, Local Gov’t Reg. part No. 13, eff. 1-11-73; A 2-29-80]—(NAC A 1-10-84; A by Com. on Local Gov’t Finance by R201-01, 4-5-2002)