July 24, 2025

Commissioner Bayne

there’s a home that is in my district that burned down on Tuesday. it was a home that! was pretty familiar with, I've been inside of the home, been in contact with the owners, there were squatters in there. The Sheriffs Department did a fantastic job making sure that the place was safe until they boarded up the house. and even then, on Tuesday, it appears that the fire burned the place down. | don't want to say any more about it except to just acknowledge our | believe it was captain Soto and his men that put July 24, 2025 3.Commissioner/Manager Comments Cont... out the fire. | was told it was done very efficiently, very professionally, on Tuesday night about 11:00. While some of you were sleeping, while | was sleeping, they were out there putting that fire out, so | just wanted to thank them for doing that and just remind everyone that our first responders are doing a great job for us, and with that, thank you.

Commissioner Jabbour

in regards to second public comment being removed from the agenda, | don’t know if that was an oversight or not, but | think you all know my position as well as | believe | know your position, is we fought hard to continue to have public comment via phone, Granicus, in person, etcetera, and so we can look into that or you already know why it happened, how it happened, et cetera.

Commissioner Boskovich

| just want to thank everybody for being here. The reason the second public comment was removed was because there was one item, but if we're allowed to put it on and allow you guys to speak when we're done, | don't care. | have no problem, but | don’t know legally if we can do that or not. Stephanie Elliott - | do have a correction or clarification of a presentation that | recently provided to the board on July 15". It was the community development block grant. We did receive recent correspondence from the CDBG program administrator in Carson City; we can take it both ways. At this time, all of Nye County qualifies for the low to moderate income. so, they had revised the mapping and had provided that detail. | did get some correspondence immediately after that presentation of possible interest within Nye County, so | wanted to make sure and express that, please if you are interested in the project regardless of where you're located, please go online to the finance department web page, we do have that application available to complete. | also just want to take a few moments to thank Helen Bae, our Comptroller. Your guidance and support for the last two years have been greatly appreciated by the team, and you've made a positive impact on this community and the county, so thank you. Diana Carrell - | wanted to take a few minutes also to convey my gratitude and appreciation for miss Bae. She has been a great guidance, will be missed and | wish her the sincerest best wishes for her journey ahead. and thank you.

Sheriff McGill

McGill- | just wanted to put out there to everybody in the community, that the movie in the park came back last weekend. It was a disappointing turnout. However, I'm hoping that maybe some of that was simply that people didn't know that it was going on. With that being said, remember this weekend, movie in the park starts at dark. We will have deputies there, thanks to the town of Pahrump, and | hope to see as many people there as there has been in the past, from what I'm told. Thank you.

Commissioner Strickland

Should we remove item 7, since there is no public comment?

Commissioner Boskovich

yes July 24, 2025 3.Commissioner/Manager Comments Cont...

Assistant Manager Dellinger

| also want to thank Helen. | was impressed from day one. you know, when she joined our team, we were hoping for a long-term relationship with her but within the small amount of time she's been here, she's left a huge footprint on Nye County. getting us through very challenging audits, a challenging budget season, and | just want to thank you Helen.

Comptroller Bae

| just want to thank everyone here, especially my team. the finance team, we have grown close, and they work really hard, and | will miss them. But thank you for this opportunity. | have learned a !ot. It's been a huge growth factor for me, and | will miss you all, thank you.

Commissioner Strickland

We do owe Helen our gratitude, because what most people don't realize is she came into a bad situation. | was able to fight the good fight with her and her team. She not only got the audit done this year in a timely fashion, but she also got the budget done in a timely fashion, and now you have your debt management policy and your capital improvement plan in front of you. She's hit all the Marks, and that's very commendable. I'm sure she feels like she deserves a feather in her cap.

Commissioner Boskovich

we all definitely feel the same way and we're going to certainly miss her and have a hard time replacing her.

Commissioner Koenig

Helen it's only been six months, so we never really got the opportunity to get to know each other like we should have, or would have, over the long haul. But I've worked with you through the budget, and you know we've had some discussions, and |'d like to thank you for helping us. And good luck with wherever you're going and whatever you're going to be doing, I'm sure we'll be ultimately successful. Thank you

Commissioner Jabbour

Helen my sincerest gratitude to you for everything. Ithasn't been six months for us; you've been on top of everything. It’s greatly appreciated. As far as I'm concerned, you are absolutely a professional, who | have supported since | remember our interviewing day with you, and if I'm able to assist in any way, | will. Thank you for everything.

Commissioner Boskovich

| have one quick thing, and that is, whether we like it or not, it is election time again. Be very careful what you believe that you read, because most of it is ******** There's a lot of people that don't want me in this seat, or her in her seat, and so be very careful what you read and that’s all.

Comptroller Bae

Continuing from last time, we will skip to appendix B of the backup, and we will go over the five-year capital improvement plan. There have been some improvements to this schedule. I've added page numbers, so that we can follow along more easily. There’s also, following this backup, another backup, which was last year's debt management program. that does have the debt management policy and again appendix B, with the same schedule for last year. Every year we must update our capital improvement plan and our debt schedules, and have a meeting to discuss these items, as well as our debt policy, and plans. As i mentioned last time, we have capital projects, but none that necessitate taking out any new bonds. We continue to try to accumulate as much capital on our own by collecting any excess funds. We've had challenges, because the mining revenue has dried up in the past five years, but it's starting to pick up again, and hopefully we can reserve more funds for future needs. The first fund in this schedule is the road fund. that is a large fund, and the first fiscal year column for 25/26, is the planned expenditures for capital outlay. We can just go through this, unless you have any questions about particular line items. moving to page 2, this is our airport fund, and we have also included the municipal code or the NRS or NAC that actually stipulates what this fund can be used on. The majority of the spending from the airport fund for capital, we do rely on the grants, and we did set aside $1,000,000 of LATCF money to actually do the match to these large grants for the various airport projects. this schedule for airport fund 10209 is light as far as what the fund will actually outlay this year. moving to the next page, we have another large system, emergency systems, 10213 and this is also based on an annual 911, we call this fund the 9/11 fund, and the 9/11 fund actually does have major initiatives ongoing right now, and this is overseen by our IT director Brad Adams. the county PSST sheriff and the county public safety sales tax fund for fire, that's also here. There was no new spending budgeted for capital spending out of sheriffs PSST, but | am hearing that that will have an amendment soon coming forth to add some capital items to this year's PSST, so stay tuned for that. This county PSST for fire, 10235, this is not the Pahrump fund, this is the Nye County service fire services that are largely volunteer. We just set aside $800,000. It's just an accumulated amount, it usually doesn't get spent every year, but just in case there are some capital needs, such as a fire apparatus that's needed on an emergency basis to be replaced, that's there. Moving on to the next page, there were a lot of questions about these special revenue funds. We July 24, 2025 6. For Possible Action — Discussion and deliberation to approve or amend and approve the Debt Management Policy Statement and Capital Improvement Plan for Nye County for Fiscal Year 2025-2026 pursuant to NRS 350.013 Cont... added the NRS statute that actually restricts use of these various court fine funds. most of the restrictions are towards new technology and facility improvements to the courthouse. one thing that we added here was various capital out of cycle purchases. Originally, we had the emergency escape route using the JP court collections fund and fines fund. However, we do have sporadically we have capital needs that are out of cycle and so we set aside funds. Largely however, these funds do not get used, and they are sitting there in preparation or any major initiatives such as software. the software migrations, modernization, and facility infrastructure improvements, there has been a need expressed by the judges for expanded security construction in their facilities. We put that there, it may not be implemented this year, however we do not want to lose sight of it. We will roll forward this requirement until it is met. Moving on, if you have no questions, we're getting more special revenue funds through technology. On the bottom of page 5, you'll see grants. and it has various capital projects, pending grant approvals. This number is an estimate, and this does include LATCF spending. This is a lump sum. for every grant, it does come in before the board, so you know exactly what projects are being undertaken with grant funds, the various grant funds that we have. But this is just a summary number that we have incorporated into our operating budget. On the next page, this is our large capital project fund. This is for general capital projects. As you can see, there's not many projects here, and these are legacy projects that are ongoing. We have the largest project ongoing, 10401, which is the ERP software. Our current ERP will be sunsetting next fiscal year, in fiscal year 27, so we must move off of this system. It is a large item. It will take almost two years probably to migrate. That has the cost estimated for now at almost $1,000,000. We will be having a kickoff in November. we have another new item here, called the enterprise fleet buyout. We are at the end stage of our enterprise master lease agreements, and we have about 60 vehicles that have met their expiration or is nearing lease term that we would like to buy out. It is a great deal, because a lot of the vehicles are low mileage, and their residual! book value is very attractive. They're in the $100 range, and so we'd like to buy that out and relook at fleet management and maybe possibly redistributing or doing some planning on the replacement cycles. On the next page, our next special capital project fund is 10402. The county typically uses this fund to replace technology, and the spending here is overseen by our IT director Brad Adams. Every year there is a refresh of laptops, various servers, and equipment for the general functions of our government. in bonds, we have still an escrow account with the Siemens energy savings project, so that is what you see here in 10451, for the Siemens capital project. We are almost done with the escrow; we still have the remaining bond, however, that we are paying annually. The last item is the solid waste, which is our landfill fund. And we have set aside $500,000 to oversee any critical repairs and replacement for the landfills. That is our CIP schedule for this year.

Comptroller Bae

the jail maturity it is set to mature on February 1st, 2041. We have an amount outstanding of 16,446,000. That is our largest debt. Our next largest would be the Siemens energy project for $6.8 million. that will mature in March 1st, 2040. around the same time. These are low interest, they have been refinanced over the years so we're paying about 1.87%. wouldn't be able to find that type of rate anymore, that's why we don't go into issue bonds right now for borrowing. They are at good interest rates, and | do want to acknowledge that Mister Lilly is correct, the jail is very expensive. it has endured a lot of wear and tear and that was one of the concerns about large infrastructure and setting aside money to actually repair. We have remodeled the kitchen, and | think July 24, 2025 6. For Possible Action — Discussion and deliberation to approve or amend and approve the Debt Management Policy Statement and Capital Improvement Plan for Nye County for Fiscal Year 2025-2026 pursuant to NRS 350.013 Cont... we also in the past two years have remodeled the booking area. Even with 12 years, we're already seeing significant wear and tear to the facilities. That is something that must be prioritized as far as setting money aside for capital projects towards the jail. | hope I've answered the loan maturity question. Tim Bohannon - the prioritization, be thinking prioritization in timing. Those are aspects, key aspects, so | think making a strong fiscal policy and not overspending here. Keep a close eye, make sure you have a good prioritization. I've heard a little bit today, but not as much as | would expect. but make sure there's good prioritization and good timing in that prioritization. Close Public Comment

Commissioner Strickland

motion to approve

Commissioner Boskovich

I'm going to reopen #2 really quickly. Public Comment: Maryann Hollis - part of my comment is for Helen. My daughter has what she calls her soul bucket. a tattoo that she fills with her positive experiences. | wish | had a soul bucket on me. My soul bucket is in me, and experiencing your professionalism, your ability to just present everything in an understandable manner has been remarkable. My mother would always say, our bladders are too close to our eyes, and we cry easily, so don't you start. Secondly, Commissioner Boskovich, the last thing that | want to lose is respect for someone. but | think that your statement flies in the face of the decorum that we're corrected on. you've often said to me, when I've sought support on something, that's not a sword | want to fall on. | have to say with all due respect, | think you've fallen on your sword making that statement. and it's unfortunate. and it's something | never expected. Close Public Comment again

Commissioner Boskovich

were going to reopen #3

Commissioner Strickland

0 there was only one thing that was said if | may go ahead. it was said by Mrs. Waldman. | don't know if she realized that we did not approve the 500,000 for the temporary site, for the shooter site. That item was pulled at that meeting, and j just wanted you to know that. July 24, 2025 6. For Possible Action — Discussion and deliberation to approve or amend and approve the Debt Management Policy Statement _and_ Capital Improvement Plan for Nye County for Fiscal Year 2025-2026 pursuant to NRS 350.013 Cont...

Commissioner Boskovich

the only thing | want to add is | appreciate your comments. I'm into this now 2 1/2 years. | have recently, because we're now in election season, been accused of all kinds of things that | have never done. I've never been in trouble with the law, | have never done drugs, I've never done anything like that at all. So, it is not fun to be accused of things that you haven't done at all. There is only so much a person can take. I'm not perfect, | am flawed, and | am human, so there is that.

Commissioner Boskovich

called the meeting adjourned at 11:46 APPROVECB this FR ay ATTEST: Be