Section 354.660 - Ending balance not subject to negotiations1. Except as otherwise provided in this section, for the purposes of chapter 288 of NRS, a budgeted ending fund balance of not more than 16.67 percent of the total budgeted expenditures, less capital outlay, for a general fund:(a) Is not subject to negotiations with an employee organization; and(b) Must not be considered by a fact finder or arbitrator in determining the financial ability of the local government to pay compensation or monetary benefits.2. For the purposes of chapter 288 of NRS, a budgeted ending fund balance of not more than 8.3 percent of the total budgeted expenditures for a local government special revenue fund which receives revenue from property taxes or the Local Government Tax Distribution Account: (a) Is not subject to negotiations with an employee organization; and(b) Must not be considered by a fact finder or arbitrator in determining the financial ability of the local government to pay compensation or monetary benefits.3. For a school district, for the purposes of chapter 288 of NRS :(a) A budgeted ending fund balance of not more than 12 percent of the total budgeted expenditures for a county school district fund:(1) Is not subject to negotiations with an employee organization; and(2) Must not be considered by a fact finder or arbitrator in determining the financial ability of the local government to pay compensation or monetary benefits ; and(b) Any portion of a budgeted ending fund balance which exceeds 16.6 percent of the total budgeted expenditures for a county school district fund:(1) Is not subject to negotiations with an employee organization;(2) Must not be considered by a fact finder or arbitrator in determining the financial ability of the local government to pay compensation or monetary benefits; and(3) Except as otherwise provided in section 77 of chapter 624, Statutes of Nevada 2019, at page 4252, must be transferred to the Education Stabilization Account pursuant to NRS 387.1213.Nev. Admin. Code § 354.660
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; A by R002-20A, eff. 11/2/2020; A by R092-22A, eff. 12/29/2022