1.  In preparing a tentative budget pursuant to NRS 354.596, the governing body of a local government shall prepare and include a list of any existing contracts the local government has with persons or temporary employment services, the proposed expenditures for such contracts in the next 2 fiscal years and the reasons for the use of such persons or services. If such contracts include privatization contracts, the local government must include in the list:

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(a) The duration of such contracts;

(b) The number of privatization contracts proposed for the next 2 fiscal years and the estimated expenditures for such contracts; and

(c) A summary of the number of persons the local government proposes to employ pursuant to each contract, reflected as their equivalent full-time positions if the persons were employed regularly by the local government, and their equivalent hourly wage.

2.  The list prepared pursuant to this section is a public record and must be open to public inspection.

3.  As used in this section, ‘privatization contract’ means a contract executed by or on behalf of a local government which authorizes a private entity to provide public services which are:

(a) Substantially similar to the services provided by the public employees of the local government; and

(b) In lieu of the services otherwise authorized or required to be provided by the local government.