Certain percentage of ending fund balance not subject to negotiations.

1. 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 .