May 22, 2025

Commissioner Strickland

the last time that this passed we've been existing with those PSST funds, it had a sunset clause for next year and that's why we worked so hard to get this done. Is there a timeline for when this expires again so we can anticipate it? Chief Lewis - 20 years.

Commissioner Koenig

it's a lot easier doing a budget knowing that that passed instead of waiting and hoping. Chief Lewis - this week has been instrumental in the PFRS budgeting process beyond anyone's imagination. Besides the help and now with the PSST, we can actually know where we're going.

Commissioner Strickland

put together an agenda item as soon as to get a proposal together for soccer fields at the fairgrounds and potentially through that agenda item redirect funds that were set aside for the Community Center instead to go to soccer fields. Thank you.

Comptroller Bae-

actually | want to start by expressing gratitude for admin for putting this together. There was a lot of back and forth. All the departments that participated, we actually had almost 100% participation in this budget exercise. Each of the departments was given a service and supplies worksheet to put in their requests and we were able to collect all of them and tabulate them. What you see here is a request directly from the departments for as services and supplies. Also, human resources Elena Goldner helped a lot with the position budgeting portion. There's a lot that goes into calculating all the May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont... components of salaries and benefits. While this is going on, they are trudging along with all the other things finance overseas, payables receivables, grants, management, we have a lot of compliance requirements from the state and from our federal and state grantors. there's a lot of activities. There’s a lot of initiatives underway in finance to improve internal controls and do a better job with reporting and financial analysis. That brings together some of these products that we bring forth and during the budget for better decision making. We can start with our budget assumptions, and in the backup, we start with a staff report. I'm not going to show the staff report. right afterwards we will put that worksheet on the screen to work through our general fund ending fund balance. We left off April 9th for the tentative hearing and agreed on some baseline assumptions. Anniversary step increases are always built into the budget baseline, and so are uniform allowances. some of the newer developments for this year that will have significant fiscal impact too FY26 is the PERS increase. Every two years we have a PERS increase and that varies. This time, this will hit the county hard because for law enforcement and fire. that PERS increase is 8.75% and then it's 3.25% for everyone else. that does have a dollar impact that | will go over after this. 15% increase in health benefit premiums, that is another large price tag to add to our budget. To try to offset this, we are putting 50% less into our workers’ comp reserve. when we have our actuarial studies for risk management, workers comp, opeb, the other pension employment benefits, and risk management, which is our property casualty insurance program. We have trust funds set up that collect money and hold it in reserve and trust so that we can meet our future self- insurance demands that come along. We try to put enough, according to the actuarial study that does have a minimal level recommended, and we have met in all those areas the confidence level and recommended levels between 75 and 80%. so, there we are good, and we can afford to decrease our set aside in this fiscal year to try to alleviate some of these cost increases. On the services and supply side, we are continuing to experience price fluctuations, both in contracts of services and goods. goods have seen very volatile movements. Fuel, for example, has shot up 67% over the course of five years. materials tend to be volatile and that does impact our services supplies line. We have done well to keep it in the 7% increase over the two years, so averaging out it's about 3.5% increase year after year since fiscal year 24. We'd like to keep that under that figure, in line with cost price index, however as you know, | you know we have some economic events taking place that may drive that percentage more or less. We have debt service every year of $2.4 million annually. That's for our animal shelter, it's for our jail, it's for our Siemens energy contract, and that totals 2.4 million. in the past we have had reserves in our capital fund and general fund to cover that and the source of that used to be one-time revenues or mining revenues. Because mining revenues have suffered over the years, we no longer have that reserve to pay off the debt, so we must set aside that commitment from our operating budget, which is one-on-one on one. Our revenues ona regular basis for property and sales tax will be stagnant. We don't anticipate any more than what D-tax is predicting, which is at the same levels. Just being conservative, we may receive slightly more property tax and may receive more in sales tax, however the May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review_and approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont... timing of that is not known at this time. Today we're going to hear some recommendations that I'm making in order to stabilize our ending fund balance, which is day by day decreasing because of the demands that the state actually imposes. The state imposes a lot of mandates on us and does not necessarily reimburses us. that does drive our service and supply budget. We have open positions that have been vacant for over a year. They need to be frozen in order to relieve our budget, because we simply cannot afford to fill them at this time. | am recommending that we wait six months into the fiscal year to reassess whether or not how many of these open positions we can actually afford to fill.

Commissioner Boskovich

do you mean a hiring freeze?

Comptroller Bae

Yes. It's not necessarily end dating a position or eliminating it. However, we do need to freeze this for at least a year to see how we do as far as revenues go and our cost. whether we can contain it to expected levels or if something should come along and we do have to pull contingency. The recommendation from last time, the board approved a lot of position reclassifications, promotions, and new positions on a conditional basis to today. and we have selected and presented on the worksheet those positions that have fiscal impact on our general fund bottom line. The tentative budget also did not include overtime, so the board needs to also establish limits to overtime. The recommendation here is to allow overtime for Emergency Management and Sheriff's Office. It’s not a reduction; it's just a limit to their overtime. However, for all other departments, the numbers that you see here represent half of 2024’s overtime spending. In total, the limit is set to 71,000. That means that in 2024 that was $140,000 that was spent on overtime for all of these other departments. Initially, that would be a recommendation, to limit the overtime. Then you have the positions to freeze, and these positions all belong to the Sheriff's Office, however we have only selected open positions that are not offered elsewhere in the reclassification. There is no overlap, we made sure of that. These positions have been vacant for over a year, it's not likely that they will be filled. There is another set of positions that are less than one year that we are not touching at this point. However, we may need to reassess those in six months and see if there's a need to freeze more positions and not hire them in, depending on how the year goes. With that, if there are no more questions we can project the worksheet on the screen and we can go through those items.

Commissioner Boskovich

We had Judge Vitto and Judge Wanker and different people wanting all of these different things. So, you're recommending that we do none of those at this point; anything that has an impact on the budget negatively.

Comptroller Bae-

yes. Unless it's an emergency and a position that poses a public safety threat to personnel or the public, then | would say that we should reconsider that. However, if it can wait six months, | believe that it should wait six months to see how we May 22, 2025 6. 10:00 a.m. - For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend _and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont... do, and see how our revenues and expenditures actually measure up to.

Commissioner Bayne

| just have a couple of very quick questions about the overtime budgets. The Sheriffs Office, $523,179, that's the amount that you're allotting for this upcoming year, correct? Do you know what the last year they would spend on overtime?

Comptroller Bae

$500,000 for sheriff and the rest are incurred by other departments.

Commissioner Bayne

so it's $500,000 from last year for the Sheriffs Office and then with the emergency, with the fire guys, what is this proposal versus what actually happened last year? Do you have those numbers?

Comptroller Bae

Around $700,000, that is incurred in overtime on the fire side last year. so over time for fire and safety and sheriff that has been budgeted even for the current year, and we are keeping within that budget, and it is a very similar to the budget that's proposed for fire and safety right now. This chart is only concerned with 10101, which is only Sheriff's Office.

Commissioner Bayne

There are no restrictions on the sheriff?? | just want to make sure that we are not tying anyone’s hands with this.

Comptroller Bae

It’s to establish targets, realistically.

Commissioner Bayne

If you hit the cap or if there's no restriction, what happens if you hit the cap. Manager Waggoner - You would have to pull money from somewhere else to cover.

Commissioner Bayne

So you would be in charge of the cap? The overtime is going to be reined in. That’s my only concern; it's almost more of a perception. | think everyone here would do anything possible to make sure that we're not hanging our department and agency heads out to dry by trying to figure out how to handle this, so we're just trying to get a more responsible way of reporting, so that we're not irresponsibly showing the state that we don't have these controls and these targets right.

Comptroller Bae

To communicate a realistic limit, when we approach that or we will exceed it, we do need to come back and make some decisions on how to rein that in or pay for it, and we can talk about additional freezes or pulling out of contingency, which we have built in $1,000,000. Manager Waggoner — | would like to go on the record saying that overtime should only be out of necessity, not just because people want extra money. May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont...

Commissioner Bayne

my concern is that people watch these meetings and some people who are affected by this will see that and then they will sort of not have a clear understanding of the reason for it. I'm not suggesting that everyone should just get whatever overtime they want. I'm just saying that | don't want anyone to feel some kind of sense of panic over what we're doing. We're just trying to identify the problem and then fix the problem and just sort of step by step. i completely agree with everything that's going on and | agree with what you're saying, but | just wanted to make sure this wasn't something that was to be twisted or misunderstood, Manager Waggoner - One thing you guys should understand too, this county is fully staffed, excluding the sheriffs office. All other departments are fully staffed; other than any new positions they're trying to create or ask for. It hasn't been that way for many years and today they are, so essentially with full staff, there should be some room to alleviate some of the overtime that was being used in prior years. That's what we're trying to base this.

Commissioner Jabbour

| appreciate the clarification from the commissioners and county manager. I'd also like to say that if we're going to implement a cap, that there should be accountability and not just with what the county manages. We will work with the Comptroller and figure out where to pull it from, to go from here to there. Not to handcuff, as was mentioned earlier. These are for emergency situations, not just first responders. We're talking in general throughout the county. That everybody, every department head, needs to be accountable and to really watch the overtime and if it's necessary, it's necessary. We understand that. but we can't just give them the open checkbook to say, “don't worry, the county manager will figure out where to pull this monies from to take care of any and ail overtime.” | just want to be clear and make sure that we're going to hold department heads accountable

Commissioner Koenig

We should measure it every month, what the cap is. You can see if you're starting to get in trouble or if you're fine. But without a number, you can't do that, it just runs amok so that's the reason to have the number. Thank you

Comptroller Bae

Would you like to start from left to right and do the overtime budgets and approve or disapprove? or how would you like to go over these. The cost save things is really on the freeze pay, freeze positions, section on the right. That table will raise our ending fund balance by about $1.3 million. Would you like to select all of them? OK so now we're almost at 4 million which is good we're trying to get up to 4.8 million in order for us to meet our reserve wishes of 5.8, that does include not using the contingency of $1,000,000. This brings us up to a more manageable level. Our ending fund balance, this is the worst-case scenario, where we expect no new revenues. just our stable operating revenue of property tax, sales tax, and our average of federal in lieu of taxes which comes out to be about $4 million. This ending fund balance is a very conservative May 22, 2025 6. 10:00 a.m. - For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend _and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont... number. we may do better and there is no penalty for underspending, so if we can continue throughout the year to cut costs, for instance in the jail, is you can see that transfers out jail that's 6.6 we normally transfer $5.5 million, however because of the increases in market adjustments for the salaries and benefits, most of our jail staff are public safety officers, and so we have had we have seen a large increase there. We have some cost savings opportunities on the service and supply side. That's still negotiated and it's still in flux so this 6.6 is a little bit of a high number just in case our medical services contract and our food service contract for the Pahrump Jail comes out higher than anticipated. We've had more and more instances where we go out to bid or we solicit quotes, and these quotes are coming in at double. But these are for services that are necessary and so we have to account for those cost increases on that service supply side. If you were to approve overtime for everyone, this would be the dollar impact on the bottom here so the 606,844 is the total dollar impact of approving all overtime for everyone.

Commissioner Bayne

I'm just wondering if we can kind of go to the back of the book and look at the last page and you tell us what you're looking for with all these check boxes. | think you're extraordinarily competent, you know what you're doing. | don't. Maybe I'm just curious about what you are saying because it sounds to me like if you check all the boxes then there's a bad thing that happens. Can you kind of skip to that and just tell us the end and then we can maybe go back and if anybody wants to revisit it, they can do that.

Comptroller Bae

My vision here is to grant the overtime, the ones proposed here, | would check all of these to actually allow overtime and freeze those positions which we already did. ideally, we'd like to stay right here, however there are some emergency positions | believe that we should do due diligence here and actually go over these positions. we have departments that have worked hard to bring this forward, and we're promised that it would be re looked at. | do believe that for full ttansparency we should go through this list and select emergency, and this is to the board's discretion, we should select from here but not select it all because these are not emergency actions.

Commissioner Boskovich

If Helen can guide us and show us what she thinks we should do; | would like to do that.

Comptroller Bae

We're in the yellow. It’s better than what we're started out with, which was almost $3,000,000; this is much better and that's because we're not approving all those positions that we did approve at the last meeting. Manager Waggoner - The clerk's situation was the District Court got 6 positions, any position here would be in addition to that six. They already got 6, they're asking for more. May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont...

Comptroller Bae

Animal Services are understaffed. If we were to grant their wish of getting rid of the animal control officer part time and gaining three extra positions, the net impact is almost $53,000.

Commissioner Koenig

Helen as we go through this, but for right now Animal Services. If you want to vote on that so we know whether to keep it or not and then move on or what do you want to do? Manager Waggoner - you wait until the budget is where you want it, and you adopt the entire budget.

Comptroller Bae

once we're finished with this worksheet, we'll be finished soon, | will tabulate these numbers, put it on to the state format final budget for your signature. These are the changes today that are critical to making to that final budget. There is another agenda item that we should also visit, which is the next agenda, item talking about capital outlay that we do want to visit so that we can finalize the Nye County final budget. So, if we can just move on. District Court, this has a net impact of 235,365. largely because of the court hearing master which has a $191,000 impact. DA Kunzi - could | address that. | just want to give you some numbers, | think to give you some indication of why this really is a fairly important position to approve. We've talked about this at a previous meeting where Elko County and Douglas County have been authorized to add a third judge, and what's interesting is when | look at the numbers, Elko County last year had a total caseload of 1,813 cases Douglas County had an overall caseload of 1,788 cases. Our judges had a total caseload 1748. We were statistically compatible with those other two jurisdictions that now have three District Court judges. As we talked about previously, what the court is proposing is not to try to get a third judge, but if we got a court master that's going to take a lot of particularly the civil side of cases off of the judge’s calendars, which will then allow them to basically handle a similar caseload as these other judges are doing on the on the criminal side.

Comptroller Bae

~ facilities, and that is a promotion for one person, going as administrative secretary to facilities and IT office financia! manager. this one | do want to mention that there has been a giving up from the IT and BNG departments of $35,000 to afford this offset for this promotion. then the next is justice court Pahrump. It totals 230,158. Also, | wanted to point out on the overtime side, on the left that we had just approved, this department has a very high overtime Pahrump justice court 25,389 represents half of what they typically have spent. In 24 that means that they have spent $50,000 in overtime, so | don't really know of the details of the operations there, but it seems to me that there is a lot of activity going on and there is a lot of churns among the personnel as far as ours and labor goes. Judge Vito came up here, he did say if | if you give me something, this is May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review _and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont... long term, | won't ask from you for five years. but then | know that this is a long-term strategy. It’s the front-end cost for some savings in the end, over the course of five years. | would say there's no sense of immediate or urgency, however because there are so many reclasses and additions, this is very difficult to afford at this time. DA Kunzi - | saw a message from teams, something from justice court, and they indicated that their overtime that's on the budget is actually 5,000 less than what it was last year. it seems to be typical of what they've been running as overtime.

Commissioner Jabbour

Overtime keeps coming up. if | can hone in we're still speaking about trump justice Pahrump justice court, $25,389 according to my third page of four here on the worksheet. county manager and Comptroller, there's definitely a why. Why is there so much overtime? With the report that commissioner Bayne had mentioned, as far as staffing levels I'd like to see the why included in that report, so we see and you see and you know why there's so much overtime and because this is definitely affecting the budget, it's definitely affecting their staff levels, their positions, etcetera. And we just keep eliminating but we're not really homing in on the why is this happening. maybe we can help and assist with eliminating that's great and we appreciate that they're down by $5000 that's wonderful, maybe we can eliminate a majority of that 25,000 and including the other departments that are incurring overtime. DA Kunzi — one thing that has been driving this overtime is the requirement that we've had over the last couple of years where we're required to have bail hearings on the weekends. because we had to do people within 48 hours. The legislature is considering extending that to 72 hours, which means we won't have to do bail hearings on the weekends. We'll be able to do them on Monday morning if they get arrested on Friday. This could have a fairly significant impact on all of our courts in eliminating that type of overtime.

Commissioner Jabbour

thank you, that is a great explanation for the number.

Commissioner Bayne

the study we're doing is really just a tool of union negotiations where they're figuring out how many people we need, and | think what Commissioner Jabbour is saying is “hey it'd be nice to know” what it recommended, how many people, etc... Manager Waggoner - that's all that is, so the unions and so there subjective evaluation on whether or not the staff is appropriate for workload or anything to do with that | would recommend just like but that was something | was saying that | looked at overtime as if you've got $25,000 or $20,000 in overtime in the department, then that's a whole lot of overtime for a year. | agree, yes, it's a big number but one employee is going to make you know more than that in saiary and then benefits on top of it. May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont...

Comptroller Bae

we cannot double the pay because the caseload has doubled. That is it is a problem that we have to revisit or figure out how to strike that balance in compensation versus caseload, because that definitely is an issue that sprouts up again and again in every discussion with all unions, all attorneys, and all administrative staff. all court staff they are having this growing issue with caseloads, planning this is 50% to general fund and the other goes to business licenses on the Pahrump side and this does have an impact of 44063 and this is a code compliance officer addition. Manager Waggoner - | will add on that one, part of the necessity, if there is one, would be with the short-term rental. We're going to see back here very soon great regulations, but we need to be able to regulate them and with the current workload within that department staff with the property maintenance issues, it's going to be tough, at least in the beginning because there's a requirement for all of them to get registered, and | guarantee you we're going to have holdouts. There’s going to be a lot of work in the first year. and we're getting a lot more complaints coming from outside of Pahrump now so there's at least two to three days spent by one of those code compliance outside of town. | will say the justification | provided with the room tax, even if that gets adopted, we're going to have a period to allow people to get registered, so it wouldn't hurt either to hold off for a little bit before you or to approve it.

Comptroller Bae

it's a lot better than where we started out and yes, this is something we can work on. | will say that we want to move into the green, but there are things outside of this worksheet, | believe we're going to have to tackle throughout the year. We are revisiting all of our contracts and making sure that they are of value and there's no overlap in requirements and services and supplies that are being performed for the county. There are some cost savings opportunities in that area, it just takes time to go over these contracts as they come up for renewal, we do want to remain more competitive and solicit more, rather than just rolling over renewals for 5/10/15 years. We have some contracts that we are looking at again and you do see those come up before you throughout the year as an agenda item. But the focus here is to try to drive some cost savings, and make sure that at least we are getting the services that were promised by the agreement. | believe that we should be in the 4.8 area, | believe that we do need to shave another $1 million in order to secure a better ending fund balance. | say this because we have cash flow issues due to our revenues not being receipted and so that is independent of the overall revenues. It's just that for cash flow purposes we do need about $5.8 million to carry us between two to three months of cash flow. That is a concern. That's why we do have a $5.8 million threshold set by this board, this has been set for several years, and this has been our target year over year that we've had to maintain. and had an easier time over the years and now we've come to actually having to make a concerted effort to reach that, because of these runaway costs that are outside of our control. PERS increases every two years, and the magnitude of that alone is millions of dollars, and health insurance premiums go up every year, and that is a very significant increase. May 22, 2025 6. 10:00 a.m, —- For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont...

Commissioner Bayne

| just want to remind board what | believe is the case, and the DA could correct me, you know we're being watched financially. we all know that. But also, the judiciary watches us, and my concern has been, from what I'm hearing, in the event that we do not embrace this, and do not put this hearing master in there there's a danger potentially of being ordered to do other things. Not only does it add to the caseload and that puts stress on the court.

Commissioner Jabbour

if | may get some clarification piease Mr. DA, if and when a hearing master comes back, because | know we did we did speak about this a few months ago, is the hearing master going to need an additional bailiff? is the hearing master going to need additional staff? and then of course we have to find them a room or an area in which to conduct the hearings, etcetera. So, if you can, please clarify for me. DA Kunzi - | actually don’t know what staff might be needed. | think the courts are asking for more staff anyway, but unfortunately, | don't know the answer. room wise my belief is that the courtrooms aren't being used throughout the entire day, so | think there would be opportunities to be able to have open courtrooms during times when the courts aren't on the bench, to be able to accommodate the hearing master. | think that's something that would be incumbent on the courts to incorporate into how their operations are and obviously if they think that's going to need some additional expenditure from the county, then they're obligated to come to this board as part of the normal budget process to get that.

Commissioner Jabbour

what | touched on previously, | mentioned, with all of this being said and of course we should be prudent, and getting along, and speaking and communicating with the judges to see what their needs are and what they're looking for. are they looking for a third judge? or are they looking for a hearing master? because if the third judge is going to come about with the population and caseload that we are incurring, especially in Pahrump, then why are we discussing. | know that the criteria are different for a court master versus a state judge, but | think that we should take that into consideration when we're deciding for a hearing master versus a state judge.

Commissioner Boskovich

I'm not saying | don't think we need a hearing master or another judge. I’m just saying | don't think it would harm us in any way to wait six months. DA Kunzi - we are getting significant backlogs, and it does have ramifications. If we don't get cases done in certain periods of time, we're creating constitutional issues, and we do have to be conscious of that. We've had that issue before, so | don't think six months is going to devastate us, but as | said previously, the alternative is, if we have a need for more judges, we will get an order from the Supreme Court adding a judge, and | don't want to go down that road again. We've had issues with the courts before, and the worst- case scenario is for that to happen, because we don't have another courtroom. We're 6. May 22, 2025 6. 10:00 a.m. — For Possible Action - Presentation, discussion and deliberation to review_and_ approve, or amend and approve the Nye County final budget assumptions for Fiscal Year 2025-2026. Cont... going to have to build space to accommodate another judge. The hearing master, | think, can fit into the space that we have, when it is downtime in the courts. that is going to reduce the caseload per judge and if we can reduce the caseload per judge by taking off a lot of these probate matters and civil cases that come off of their list, which then gives us some room to maneuver, before we have to actually go to a third judge.

Commissioner Bayne

and that's over $1,000,000 | believe. | would really urge everyone to reconsider. | don't think that this guy's going to fall in if we go from 3.8 to 3.61.

Commissioner Strickland

| would like to make a motion to approve the amended final budget assumptions for fiscal year 2025/2026

Commissioner Koenig

second Motion carries, 5 yeas, 0 nays

Comptroller Bae

the reason this is an agenda item, in general, these funds are included in our final operating budget. This one is to just establish limits on our capital outlay. We do have to establish total maximum allowed capital outlay for these funds, specifically, because they are general purpose funds that the county has. It’s not necessarily special revenue restricted, like some of these other funds that we have. These are per the board's discretion. In the back up the top portion is to lay out and have you understand that even if the capital fund has $7,000,000 in cash right now, most of that is already allocated with existing projects that have been approved by boards over the course of 5 to 10 years. and some of these projects are aged that much. some of these projects are underway. May 22, 2025 10:00 a.m. - For Possible Action — Presentation, discussion and deliberation to review and approve, or amend and approve the Nye County Fiscal Year 2025-2026 capital outlay budget amounts for Nye County Capital Projects 10401, Special Capital Projects 10402, and Local Assistance and Tribal Consistency Fund 10340- LATCE. Cont... We cannot reallocate these dollars. The top portion of projects are carried forward on our capital improvement plan and then the available unallocated balance for 10401 is just a little over $1,000,000. We have had requests, as part of this budget cycle, we do get requests from various departments for capital outlay needs. The board must hear them and decide which ones they will grant as new projects going forward that will draw down on the $1 million in 10401, and 512,84 one 10402, which is special capital, and there is also about $4.5 million in LATCF that is currently in the grants fund. The recommendation here is for 10401. We should preserve our $1 million as much as we can because we have to pay debt out of here, and that debt is $1.3 million, almost $1.4 million every year needs to be set aside and paid out of this fund. It doesn't leave us much. and annually revenue wise this fund gets about $800,000 every year in property tax, so it is allocated an amount year over year. However, it's not much, because we have already allocated most of it. The only recommended items coming out of 10401 would be the enterprise fleet lease buyout of 61 vehicles, which we estimate to be about $250,000. it will probably be less than that, because as times go on the residual book value decreases, but that is the higher number that we would like to set aside. and then another is the deferred maintenance. There is a list in this backup where every year BNG facilities puts together a 5-year plan or longer of deferred maintenance items. it is deferred because we have not historically funded every project that's needed, and every repair that's needed, and it's also a matter of time and the amount of time it takes to actually fix various infrastructure items. From that list, we have estimated 117,708 that is needed additionally on top of the LATCF grant that they have already received. there and then we have additional requests from departments. The other one is some vehicles. The assessor has vehicle needs for five vehicles, and this has been a repeated request that has not been answered and denied by the board for several years. Then we have Animal Services, a need for one SUV. Currently Christie is driving her own vehicle hauling various animal and supplies, and yeah this has been a need for the department. and the Sheriff's Office has a yearly uh request to replace 7 to 10 vehicles of various law enforcement vehicles for pursuit and for a transport van. He received 700,000 in the first LATCF and now he's asking for the rest of it. and so that would come out of LATCF simply because we do not have any other funds set aside to afford that. County wide key system. It was initially quoted as $1,000,000 project. William Allen, director of facilities, has brought that down by doing the work in house. in addition to the 200 that was given to him to start the project, he would need $450,000 more to finish the project. There has already been a set aside and this is here because we want to make it official that public works have several bids going out and grant applications for the airport renewals. These renewals are on a reimbursable basis. There needs to be cash set aside to actually pay for these and then get reimbursed. Our grants require us to actually award bids and have an amount before they actually grant the dollars so we're in a pay up front situation for all of these airport grants and they are very costly. They're several million and even if we are matching 6 May 22, 2025 7. 10:00 a.m. — For Possible Action — Presentation, discussion and deliberation to review and approve, or amend and approve the Nye County Fiscal Year 2025-2026 capital outlay budget amounts for Nye County Capital Projects 10401, Special Capital Projects 10402, and Local Assistance and Tribal Consistency Fund 10340- LATCF. Cont... points or something percent of it, that is still an upfront commitment on our part. We would need to set aside 818,740 for these future airport renewal projects. The last item here is the case management software. We would need to set aside at least $600,000 to cover a case management software for District Court. The value here is that it would cut down on the manual labor that is going to be an issue growing as years come and with the automation that this case management software brings, we could have a greater cost savings. Right now, the only source of funding to actually set aside the courts have funds various technology funds, however they are not enough to cover this initial implementation. Once implemented the O&M cost will be covered by the various technology funds and by our regular operating funds. However, the initial implementation is needed and has to be set aside, and these projects are meant to be 5 years outlook. They're not meant to be implemented in one year. This is a set aside for the next 5 years. and then we have an opportunity every year to revisit these, however we must set aside the funds and lock them down in this upcoming fiscal year.

Commissioner Bayne

this would just take this LTCF down to 1.8, right? Why would we do the LATCF now, with the budget. Is it because of the impact potential it has on the budget and the event that we don't draw from it?

Comptroller Bae

The reason is actually we have department requests that are urgent, and it must be met by funding. What we're driving here is that there's not enough funding in our regular Nye County capital funds. it's just not enough to cover these requests that's coming from the departments that are repeats and so this has to be addressed and if it's funding it's really right now at this point it's from LATCF there's actually a lot more requests coming through, however at this point, these are the ones at this point in time that are critical to make decisions on to secure the money. because these some of these like the vehicles would be bought right away starting July 1st

Commissioner Bayne

if this is put through, draining it down to 1.8, what is your concern. We have a contingency fund and then we have an unrestricted reserve, what number, if all of this is done the way you have proposed, what would that be at?

Comptroller Bae

the contingency that we're talking in reference to 10101 is just an account. it it's not its own fund.

Commissioner Bayne

What would we have in that account.

Comptroller Bae

we are trying to preserve that to $1 million May 22, 2025 7. 10:00 a.m. ~ For Possible Action — Presentation, discussion and deliberation to review and approve, or amend and approve the Nye County Fiscal Year 2025-2026 capital outlay budget amounts for Nye County Capital Projects 10401, Special Capital Projects 10402, and Local Assistance and Tribal Consistency Fund 10340- LATCF. Cont...

Commissioner Bayne

Assessors cars I'm OK with that, personally I'm OK with the animal service stuff, personally | think the case management software is necessary. The only issues | have at that | hate to do it but again | don't like that putting the LATCF in this myself because | know that there's other things going on, so | don't like that as far as the key system that's in the accessory I'm fine with. the pursuit cars, I'd probably like to know more before, because it's a lot of money. what makes it more logical and more frustrating for you and I'm sorry and I'm not proposing this but taking this airport stuff we have going on with our extremely busy airports we have here in my county, is to take this $800,000 and use a lot more of this money that you don't want to touch, that's what | would do against the advice of anybody in this room or anybody who could possibly give me advice.

Comptroller Bae

| have a response for that. Our debt service of $1.4 million must be set aside. and if you can see 10401 we barely meet that with next year's revenue that's ail we're going to be able to afford is the debt service and that has to be paid out of our capital or operating budget, it cannot be paid through that LATCF because once it's spent it's gone, and we just will not be repaying debt out of one time grants, so the reason why that 818 is not coming from 10401 is that we simply do not have that outside of paying debt. That’s all we can afford at this point. until we cover more on one-time revenues and as soon as we do, we will throw it into 10401 so that we can spend on more one-off items, but we simply cannot (for fiscal year 26) afford to put any of those items under LATCF over into 10401 we just can't OK go ahead question DA Kunzi — The total cost of the case management system is about 800,000. the court has actually gone to Esmeralda County and because it is 5 judicial district and so Esmeralda County is my understanding is putting in $100,000 towards the purchase. and then the court also indicated that they have some other grant funds that we're going to use help offset that. The other thing to understand what this system is going to do is it automates the entire process. there will be no paper. You basically file complaints online and from our standpoint it's a phenomenal case. What ends up happening is somebody files a motion, the system will automatically send an e-mail to the opposing counsel and say there's a motion on file, your time to answer it is triggered, so it's an amazing system. And for the public, it's also going to be hugely a big help because again you don't have to deal with the paper and everything is done. | think it also helps with the transition from justice court to District Court, because justice court is trying to get a new automated system and again, the more | think we get rid of the paper, it's also going to greatly reduce the burden on the court clerks, because they don't have to handle the paper. So that's going to reaily in the future, you're not going to need to expand as we grow, more court clerks and things of that nature. May 22, 2025 7. 10:00 a.m. — For Possible Action — Presentation, discussion and deliberation to review and approve, or amend and approve the Nye County Fiscal Year 2025-2026 capital outlay budget amounts for Nye County Capital Projects 10401, Special Capital Projects 10402, and Local Assistance and Tribal Consistency Fund 10340- LATCF. Cont...

Commissioner Jabbour

the case management system and this is wonderful. efficiency is great, what a concept, but where are we premature in surrendering the court clerks over to the 5th judicial court? because I'm hearing about manual labor. Well then if we're going to automate everything what are those court clerks going to actually be doing? DA Kunzi - you still have court clerks that are going into the courtroom every day, so they're going to be putting it. They still have to have court clerks there who are handling all of the exhibits and things like that come in and in cases. They have to put in all the notes from what happens in court. So again, it isn't just in the office, they are actually in court every single day with the judges. Again, it's not just handling what comes in, because in some respects what comes in really at the door as far as filing is probably the least burdensome part of the court clerk's process. It really is handling everything that happens in the courtroom when things are going on because they're the ones who have to keep the notes. They have to keep the minutes for the court they have to do all of that and that that unfortunately we can't automate, | wish we could. And my office will be able to utilize this case management system as well.

Commissioner Boskovich

It sounds to me like the DA is indicating he can get rid of half of his staff.

Commissioner Jabbour

| think that's what | heard all the way up here so | know that | know that we don't like to speak for other each other and we don't like certainly don't like to speak for other departments we like them to speak for themselves and advocate, but is it safe to assume that even justice court may be able to utilize this case management system? DA Kunzi - well | will say that's one of my frustrations is my understanding is justice court is getting a new system, and our hope was that we could get them all on the same but what | was told was apparently for some unknown reason the Supreme Court basically has required the justice courts to be on a separate system. can't explain it, most idiotic thing I've ever heard. but the reality of it is the justice court is getting a new system as you know being required by the Supreme Court and the program they want, and yes this too will also be able to interact with the new odyssey system to make things easier. So, they're basically going to a paperless system as well, it's just it's just a different system.

Commissioner Jabbour

this is like pertinent information that goes along with these numbers for us to consider and this is very important, and | appreciate the clarification because it makes sense. is it critical right now to happen versus the six-month waiting period? | know that we're talking about a different funding source, | get it, but it's clear to me now and | appreciate the feedback. May 22, 2025 7. 10:00 a.m. — For Possible Action — Presentation, discussion and deliberation to review and approve, or amend and approve the Nye County Fiscal Year 2025-2026 capital outlay budget amounts for Nye County Capital Projects 10401, Special Capital Projects 10402, and Local Assistance and Tribal Consistency Fund 10340- LATCF. Cont...

Comptroller Bae

there is a financial management component to this ERP, it's actually the same company that we are actually under contract to migrate to. It's Tyler technologies. This ties in nicely and we will start to migrate later this year, and this is the time to integrate another Tyler technology case management software into our financials to gain some efficiencies. We don't want any overlap so when we buy something we only want to buy it once and integrate this system into our financials because this case management software doesn't just do case management, it does payment processing, E payments. It’s very important from a financial perspective to bring it all in. Currently it is not, and it is causing a lot of reworks and a lot of passing of excel spreadsheets and funds. We want everything to be in-house into one system and if we can't have it with our main ERP Tyler, we'd like for it to at least have a direct link to another Tyler system. So, i's important from a migration standpoint and implementation from technology that it's done in conjunction, so that we can eliminate any overlaps that will occur and optimize on both contracts at the same time. DA Kunzi - | did want to also be very clear that the system that the justice court is getting is at no cost to the county, so | don't want anybody thinking they're doing something adding some cost. Again, that’s all being funded by the court grants and things of that nature.

Commissioner Jabbour

you have been requesting for years now, 4 vehicles, 5 vehicles. So, my main question, Sherry is out of these vehicles that are being utilized now, are they private vehicles? Are they the employees’ vehicles that are being utilized now? Sherry Stringer- no, they are county vehicles. 2 are Jeep Liberties 2007 that are breaking down, we have a 1999 ford truck, and we have another 2004 4x4 truck that's housed in Tonopah, so I’ve been before the board several times to ask for new vehicles and it's getting to the point where it’s imperative now, we are having to many break downs.

Commissioner Jabbour

we can’t have employees stranded Close Public Comment.

Commissioner Strickland

I'd like to make a motion to approve it as written.

Comptroller Bae

The biggest change for Town of Pahrump budget is what we heard two days ago, which was the collapsing of the ambulance fund and moving those funds into general 25101 under the fire function, so that has been reflected in this budget that you will approve. We did go ahead and budget those two items that we heard from Animal Services and for the code compliance officer, because of the split funding happening, so that has been reflected in this budget. The fund is in a very good state as you can see. On page seven of the Pahrump final budget for the general 25101 you have an ending fund balance of $6.9 million, I'm very envious. We are in a healthy state, and we continue to monitor costs, nonetheless. There is a lot of cost sharing going on with a lot of overhead staff from Nye County. There is currently a majority of our overhead staff not for all departments but for some of the departments such as Admin and Comptroller, there is a 86/14 split happening that we have started this fiscal year and we are rolling into the new fiscal year with that. Tne breakout of revenues, consolidated tax, and property tax are consistent with last year's levels as far as support goes. most of the activity does happen in Pahrump, and since the board has taken over town of Pahrump a lot of our overhead is definitely blended in on a daily basis. our facilities, our staff, accounting, finance, audit, everything is accounted for in our financial statements as one. that does include Beatty, Gabbs, and Manhattan, but we will be looking into cost sharing more but at least on this end we are accounting for a fair split with town of Pahrump as far as these functions go.

Commissioner Strickland

adopt the final budget for Town of Pahrump

Commissioner Koenig

second Motion carries, 5 yeas, 0 nays SITTING AS THE GOVERNING BODY OF UNINCORPORATED TOWNS OF BEATTY, GABBS, MANHATTAN, AND RAILROAD VALLEY BEATTY

Comptroller Bae

This budget goes through the Beatty Advisory Board, and so you'll see on the final column that it's been approved by this board and the Advisory Board. Our tentative was approved by D tax and we're basically rolling it forward into the final, and there's been no significant changes, other than to say it has been thoroughly vetted by all May 22, 2025 10. 10:00 a.m. — For Possible Action — Public Hearing, discussion and deliberation to adopt, or amend and adopt the Final Budget for Fiscal Year 2025-2026 for Town of Beatty. parties.

Commissioner Strickland

motion to adopt Commissioners Jabbour & Koenig — second Motion carries, 5 yeas, 0 nays GABBS

Comptroller Bae

this one also goes through an advisory board for Gabbs, and it has been approved and vetted

Commissioner Jabbour

motion to approve and adopt the final budget for fiscal year 25 through 26 for town of Gabbs

Comptroller Bae

we are keeping a close eye on it. This is a very small fund, it's majority utilities and the charges for services are just not enough to actually support the actual operations, so we are watching it closely, and making sure that at least the property tax annually, that we anticipate to just be about $10,000, can support the ongoing operations of the enterprise. At least make up for the gap of charges for services not being able to maintain those enterprise accounts. But other than that, you know we continue to watch May 22, 2025 12. 10:00 a.m. — For Possible Action — Public Hearing, discussion and deliberation to adopt, or amend and adopt the or amend and adopt the Final Budget for Fiscal Year 2025-2026 for Town of Manhattan. Cont.. this and the tentative budget, which we are just rolling over into the final has been approved by D-tax

Commissioner Jabbour

motion to adopt the final budget for fiscal year 2025/2026 for the Town of Manhattan

Commissioner Strickland

I'd like to make a motion for to approve the final budget for fiscal year 2025/2026 for the town of Pahrump Pool District.

Commissioner Jabbour

& Koenig - second

Commissioner Koenig

second Motion carries, 5 yeas, 0 nays

Commissioner Bayne

! didn't know that. So, you're telling us that it has to be within the jurisdiction? | thought they could talk about anything. You’re saying no. That's interesting. | think that to discuss because we can't talk about this in the hallway, is that you would have to, as the chairman directs, so if there's a point of order, then you say, do you have something relevant to the jurisdiction of this board. Then if they didn't have them then you're giving him a chance so they're not going to be upset because | think if you don't do that you just hang up then they're going to say, well | was just about to say that I'm sorry. | think you have to give him a chance, so as long as you do that, I'll have no problem doing that. DA Kunzi - | have no issue with that. I'll do whatever we need to do. | definitely think we need to rein it in because it's just way out there and | think more than anything else is the education of the public that they cause. Again, I'm watching some of these YouTube videos and stuff and it's just outrageous that they just believe that they can get up here and say whatever they want to say, and you have to sit there and take it. The other thing is that they're attacking other people. | mean there's a lot of improprieties right that you know it's just again it's just it's not what public comment is supposed to be about. | don't have a problem with being the bad guy that says this is not appropriate public comment, but | think again if it maybe it's more just educating everybody that you know looking there are limitations. May 22, 2025 15. Commissioner/Manager Comments (This item is limited to announcements, brief discussions of public comments, correction of factual inaccuracies, direction to_staff, or topics proposed for future board meetings. Lengthy deliberation of topics not on the agenda is prohibited by the Nevada Open Meeting Law). Cont...

Commissioner Boskovich

Well and they've had their way a jong time to where they can just feel like they can hop up there and say whatever the hell they want to say and it's the days of that are coming to a close. Clark County has no public comment on each item, they have a beginning public comment and an end public comment, and you're done.

Commissioner Strickland

Siemens contract, ['m wondering, not immediately, but at some point, we have an agenda item that shows us what we paid and what our savings are so we can start seeing what that looks like, because we're making those payments. Are we seeing a return on that investment?

Commissioner Jabbour

| want to thank all of the departments that cooperated and helped Helen and her team, the finance team and administration putting this all together and | appreciate having just to meet today and look forward to the next meeting

Commissioner Boskovich

Thank you guys for all the work, its mind numbing, but you guys do the work and your whole entire team did such a good job. Thank you very much and thanks to staff for a double meeting week.

Commissioner Boskovich

called the meeting adjourned, 2:19 p.m. APPROVED this _ pit day ATTEST: uly , 2025.

Chair Nye

County Clerk / Dephity of