May 27, 2026

County Manager Waggoner

Waggoner I just wanted to update all the rumors online about the data centers, and they’ve been approved, and they’ve been applied for, and they’ve been permitted. I spoke with Robbie, the CEO of BA, yesterday afternoon, and they are going to be putting out a statement within the next couple of days that’s going to be posted on their Facebook to explain what has occurred up to this point. They have been approached by a company that is inquiring about the amount of power that they would need if BA could even provide it. It was mentioned at a utilities commission meeting, or something in California, and it’s just more of a heads-up, future planning thing. They have not decided yet, nor has anything been applied for. They’re going to give a full explanation on a post that they’re going to be putting on their Facebook.

Commissioner Jabbour

I just want to extend my gratitude to all the veterans. I know that they had ceremonies in Pahrump and throughout the county, and they also had one here in Tonopah. I’m representing the commission at the cemetery and at VFW for those sacred ceremonies for the fallen, and those that were able to come back, and those that served and are retired, and Memorial Day is very meaningful. DA Kunzi I just wanted to address the data center comment that was made, and I’m not endorsing data centers. I do think it’s important for the public to understand how these things work. Anytime someone is using government property for a beneficial use, the county can tax them what’s called a possessory interest tax which is taxed the same way as real property taxes. There is some tax value. I’m not advocating for it. When misstatements are made, I clarify what’s happening. This is something that’s near and dear to my heart because I was involved in this interest tax challenge to the Nevada statute that I took to the Nevada Supreme Court and won. Enforcing the right for the counties to be able to do these types of taxes. Now the legislature kind of cut us off at the knees previously when they were basically blocking the county, but now they’ve eased some of those requirements. There is some tax value that can be attained from these, whether the problems that seem to be arising with data centers are a different issue. Not having any money coming from them isn’t a reason to not consider them. They don’t get an automatic abatement. As an example, the county gets a tremendous amount of tax money off all the companies that are out of the test site. If they’re using government facilities for beneficial use, then you do have a right to impose property taxes. Electricity is a little bit different because of the way the legislature eliminated us initially; we weren’t allowed to get any tax monies off it but the last legislature we did ease back on some of those again; I don’t know what the exact benefit of that is.

Commissioner Strickland

I thank everyone here; they’ve done some research, as we know, to give us some good ideas, I hope, as we move through this agenda. 2Page County Clerk Con Freidhof- Real quick, I just want to remind everyone we are in early voting. So far, we’ve had 349 check-ins, meaning live voters between Tonopah and Pahrump at the Bob Ruud. We have the Senior Center today. Anyone who’s interested, please go down from 10-2:00 and cast your vote.

Commissioner Koenig

Motion to accept the State of Nevada Emergency Management Performance Grant for $49,876.31. Allow one-time exception for contracts and Grants Manager Stephanie Elliott to electronically accept the award and fund $49,876.31 from 10340 grants.

Comptroller Teich

Teich We started talking about this in our last meeting. I have an update with some of the revenues that we increased. The revenues, from our last meeting to now, have an estimate of $54 million, and we are estimating actual expenditures and estimated expenditures, including transfers, to be rounded $59 million. Which leaves us with a deficit at the end of this year of almost $4.5 million. Some of the action items that we are continuing to bring up are to maintain a freeze on hiring, freeze the general fund and new projects, evaluate county-owned properties, evaluate fees that we charge, and then try to look for areas to reduce spending. What you see displayed is 2027, 2026, 2025 &2024.

Comptroller Teich

So I know last year’s budget did budget for a shortfall. I did not look at the prior year budget. Last year we also had an increase in union agreements, for COLA, for new contract negotiations; that is really where a lot of the increase in expense went. It’s in salaries and benefits. The contracts last year that were approved, there was some retro in it. Retro meaning it related to prior years. Looking back, saying we could 4Page 8. For Possible Action Discussion and deliberation regarding: a. Report on the monthly financial update for Fiscal year 2026 Cont... have, should have, but we didn’t, we could have accrued for these items if we had a means to reasonably estimate it. But it’s not an easy item to look at; you have got to really keep your costs down. The biggest cost is the cost for people in the organization; your benefits keep on going up every year. I think that, based on history, the county has been under fiscal watch, and they pull themselves out, and we just go back to the same spot. I think it’s a cycle that we consistently have gone through. We have not had a consistent person in this position for at least five years. So, the head of the finance department has been at least four to five different people in the department, so continuity has not been there. So, we have activities that we still need to report on in May and June. When I come back to give a monthly update in May, we will be much closer to a full year of revenue and expenditure. Hopefully we’ll have a better idea of some of the revenues that typically only come in once a year, your PILT, your net proceeds. So, I would say that we need to continue to watch what we’re paying for. I can tell you that my department has been looking at the invoices and has been instructed to be very careful about what we’re paying for, especially since we had to borrow money from the capital fund. So, in the past month we have pretty much curbed payments, and we are continuing to watch the cash flow even though we do have a loan of $4 million that was approved last week. That $4 million is going to go fast. Manager Waggoner I would like the direction to continue with the freezing of all hiring until at least through the end of this fiscal year as part of this item.

Comptroller Teich

We can say only do mandatory expenditures payments, which would be utilities, mandatory jail fund expenditures, payroll, those items, contracts that are monthly and required to pay.

Commissioner Jabbour

Some of the suggestions, the bullet points that Zena recommended, are all great. But something comes to mind: for example, freezing all hiring the departments may be forced to and will incur overtime. Because of the lack of staff levels that they may be used to, or the demand is there. And so just freezing hiring doesn’t cure the perpetual cycle that we’re faced with. We’re going to be in financial trouble if we don’t figure it out. I’m trying to work on different solutions from my background and experience. When the economy was very slow, what did we do? I know what we did, and we don’t want to lay off anybody; that’s not an option. We really need to be diligent in authorizing overtime; it must be authorized by the department head, the manager, and the supervisors, and it must be justified.

Commissioner Strickland

I would add that as Item number six, mandatory authorization of overtime from the department heads, on page 2, under Recommended Actions.

Commissioner Koenig

I’ve been through this before. The last time I was commissioner, we were on fiscal watch. At the end of my term, we were off fiscal watch; we had money in the bank. All this stuff works, but you’ve got to do it. We’re going to kill animals, all right, it’s a no-kill shelter, and right now it’s overfull of animals, and those people are 5Page 8. For Possible Action Discussion and deliberation regarding: a. Report on the monthly financial update for Fiscal year 2026 Cont... getting overtimed to death. So how do I fix that? Tell me how to fix that, and I’ll be good with it. DA Kunzi A little birdie made a good suggestion to me that I wanted to pass on to you. That would be to modify what you’re talking about to potentially give the employees the option to take comp time instead of overtime. Which would result in some savings. I’m saying, though, it’s an option.

Comptroller Teich

It really defers your expenditures. But it can balloon, and I would be cautious about doing comp time. It must have an end date because if you allow it to bank over years, then the person is going to be paid at their current rate.

Commissioner Jabbour

I’m certainly not pointing fingers because this is this is a very sensitive issue that we’ve been faced with for a long time. The county did go on fiscal watch while he was commissioner; however, we did not go off fiscal watch at the end of his term; it carried over for a couple of years. When I took office was when we got off fiscal watch. A different treasurer and comptroller were seated, different commissioners were seated, and we worked very diligently, the same as the Commission before us. This starts from the top; we are at the top, and if there’s going to be any type of reduction of anything, it should start with us.

Commissioner Strickland

I would like Health and Human Services to look at one more thing for us as we move through this. Medicare Medicaid: I’m Medicare eligible and have Medicare, but I also must pay for insurance, and the county pays for insurance for me. I would like that removed from myself, and I would like to know how many other people who are within our employment might be willing to do the same thing. If Medicare takes care of you, there’s no reason for that secondary insurance. Could you reach out to those employees for us? Retirees should also be considered. That would help a whole lot. I’d like to make a motion to take the recommendations as listed (1) freeze all hires (2) freeze all general fund new projects (3) evaluate how to handle county owned properties (4) evaluate if fees should remain as currently scheduled or propose fee increases (5) spending needs to be less than revenue for FY20 27 and (6) overtime authorization needs to be from the department heads.

Commissioner Boskovich

I’m going to go make a disclosure quickly. Since we’re discussing budget issues and I have a commitment and a private capacity; there is no pecuniary interest Whatsoever. Nothing benefits anybody any more than anything else. Liz Jordan — I want to express my sincere gratitude and support of the tremendous amount of work that they have done during this extremely difficult financial period of the county. What the public often sees are spreadsheets, budget reports, and 7Page 6. 10:00 am. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont... recommendations. What they do not see are the long hours behind the scenes, the constant pressure, the difficult conversation and the sleepless nights that come with trying to hold a struggling budget together, while still serving our employees and the community responsibly. I know this personally, because I have sat in that seat. I have worked in the finance office, and I have also served as acting Comptroller. I understand what it takes emotionally, professionally, and mentally to carry that responsibility. It is not easy work. It is often thankless work and many times that people delivering the financial reality become the target of frustration simply because they are the ones speaking the hard truth. but the comptrollers responsibility is not to tell people what they want to hear. The responsibility of that office is to protect the financial integrity of this county by providing honest numbers, accurate projection, and sound financial guidance. I also want to recognize how difficult this has been for county employees and their families. behind every position, behind every budget line, and every department, are real people, who have carried the weight of uncertainty. Many employees have continued showing up every day, doing their jobs professionally while quietly wondering what future holds for them and their families. This is not something that we should overlook. The finance office cannot solve these problems alone. They can provide road maps, but our leadership must be willing to follow it. I want Zena and her team to know that their hard work is seen. It is respected and appreciated. the hours they have invested, the stress they have carried, and the professionalism they have maintained through all the deserves recognition. Now more than ever they need the support of the commission to make the responsible decisions necessary to move this country forward. Thank you. Dwight Lilly I did some research and the average salary of Nye County employees is $81 902.00. Now if you look at it overall, because you have clerical workers and then sheriff workers, it falls between $61 774 in salaries and wages; which is significantly higher than the general public working here in Nye County. One of the leading expenses ifyou look at payroll breakdown is the benefits, pension program and the health insurance program. I’ve not heard any suggestion of approaching the unions about reopening the contract and coming up with some type of tier salary, where new employees come in at a much lower rate. I do appreciate Zena, the hard work she’s put into this, but I think if you’re going to look at how to get this cow by the tail, you’re going to have to adjust wages and benefits, or you’re never going to find the $5 million you’re looking for. I don’t know why you guys signed the union contracts last year. Maybe you just didn’t have the information in front ofyou. What’s going on in the private sector. We have casinos closing. I’m not seeing in my research whether it’s going to be any big push of income coming in and business coming in here that’s going to increase the revenue. The only thing you can do is cut down. I would have zero overtime. I’d say if your job is over at 5:00, go home. I think when you’ve got an average wage of $81,902.00, it shows that all I’m doing is a taxpayer is paying for high paying jobs for our rural environment, and you guys are struggling to try to keep that going, you’re not looking at reality. Linda Clark I know Zena worked very hard, and she’s very smart. You are all very happy with what you produced. Is this going to be something that our community is going to be 81 Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont... happy with? Because you’re the ones going to have to answer it. Tell me what was so great about what you just did, and you want us to look at, and you want to approve. Thank you Deborah Thomas Yesterday I went to the water Commission meeting and someone, before I got there, had insisted that they bring out some supporting documentation, some backup. On Friday, I printed this out for item 6, and the budget was not there. I happened to look at it this morning, and by golly it was there. but I didn’t have time to look at it and evaluate it. I don’t understand why it would not be there on Friday, but it would be there today. Manager ofAnimal Services Christy Sigmund Thank you, commissioners and Manager Waggoner, for receiving my text this morning. I wasn’t sure if I was going to be able to be here to speak. The reason I am is that the court case was continued again. I think I need, with this being a decision-making day, to be very direct, those two positions that I have vacant, without filling them, we will need to start to euthanize animals for space and because we won’t have the care in our hands to take care of them. It makes my stomach hurt; it sucks. Sorry, but these animals have been failed already once by humans. I will not have them come into the shelter and fail again. Where we’re at: hands are everything, bodies are everything, and they’re needed in the shelter. I already negotiated the lowest cost for food; I’ve already negotiated the lowest cost for litter and supplies in the shelter. We have three large cases right now. You probably heard about the cock fighting ring that was broken up yesterday. I’m working with another property with 40 dogs; we don’t know where they’re going to go. Plus, we have the donkey and horse case. This is not going to stop; it is going to continue. We have had to waive our fees for adoption just to get animals in homes. When we look at the revenue that the shelter can bring in, it is significantly less than it’s been because we just don’t have community support and adoptions. I work with different rescues all over the state as well as other states to transfer our animals out to get them better opportunities at a home. We travel to Vegas; almost all our veterinary care is in Vegas because they have availability and they’re cheaper than staying local. There are very few areas that we can cut costs. When we talk about potentially euthanizing for space, we also need to talk about potentially euthanizing for cost. The more animals that we keep in our building, which right now we have 206 in that building. When I came and saw you guys’ last year, I asked for one additional hand; it was because we had 125; we’ve increased almost double in a year. I think that is because we are a no- kill shelter and people believe the animals are safe here. As I said last week or the week before, safe doesn’t mean best; it doesn’t mean no suffering, so there are a lot of things to take into consideration, and I do apologize that this is the reality that we’re in. Hard decisions must be made, and we must choose our heart. What is our heart? What does that look like? I’m prepared to move forward with whichever plan we decide. I work with the courts; I try to get volunteers in; they’re very inconsistent. It might be worth talking to the sheriff again and seeing if we can get trustees in for those bodies. That would solve one piece of the puzzle, but it won’t solve the expense of vetting. Spay and neuter are 9Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont... expensive; taking care of these animals is expensive. There are lots of things to consider, but our department needs help.

Commissioner Boskovich

I would reach out to the sheriff. Hopefully he can provide us with volunteers or be voluntold. Secondly, mandatory spay and neuter in the PRPD; we need to get it passed, and thirdly, I will not support a kill shelter unless they’re sick or vicious. I will never do that.

Commissioner Bayne

I wanted to address this from an overview. There is obviously a time for criticism; there’s also a time for support. So, we have a new county manager that has no part of whatever happened in the past. I’ve been one of the more public, open, and vocal criticizers of a lot of things that go on here. But the reality is that the people that are here right now really don’t have anything to do with what’s going on in the past. I don’t want to put the same kind of pressure on people who just came into this job a year ago. At this point, I’m going to try to be as supportive as possible, and I hope that the public understands that this is something where we have an immediate crisis to handle. Today is about next year. Whatever everyone’s walked into, this is just to stop the bleeding. I would have liked to have seen an outside company come in and kind of tell us what to do and where to do it, but that didn’t happen. That’s okay; there’s more than one way to balance a budget. The people we have in this room try to be as supportive as possible. I just wanted to make that point so that the public understands where we’re at and all the criticism in the future. I hope that this board will revisit some of what’s next and how this does not happen again, and it needs to be a separate issue; otherwise, nothing gets done. This is a professional setting where we need to really be focused on what happened. But I just hope the public can understand that we are going to try to hopefully mature past this, look at this, and attack this very desperate problem that we find ourselves in.

Commissioner Boskovich

It’s an interesting thing because nobody here wants to raise taxes. I don’t know what I pay in property taxes, but it’s not cheap for the services that we have. If you compare it to other municipalities, we don’t get a whole lot for what we pay. So, nobody wants to pay anymore. Yet everybody wants perfect roads, plenty to do, and ample care for our animal services. I don’t know how we’re supposed to do this unless we seriously cut spending or seriously increase revenue, and I don’t know where you find money machines; otherwise, I would have one. So that being said, let’s get on this and figure out where we are.

Comptroller Teich

First, I’d like to give a little presentation on the 27 budget, give you some assumptions that we have processed through. Before we begin, I just want to say that support for this item, the 27 budget, was not posted until this morning, and that is my fault. We have been crunching numbers since last week. We’ve been looking at different areas to try to either cut or move expenditures, listening to people and their suggestions. So, I do apologize for the information not being out there for the community to really have 1OPage 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont... a good look at. But we are trying to improve, and hopefully every month we will get closer to having better, timelier information. This is not the budget we will send forward to DTAX. I will first show you the revenues that we projected based on information from DTAX and based on historical information within the county.

Commissioner Jabbour

It would be my suggestion and recommendation that we take at least 30 minutes for the public to be able to go online and in chambers to review what you’re about to present so, they have a better understanding. Manager Tackett We do not have a copy of the presentation distributed online or in chambers, but the final budget backup that is in item 6 was added this morning online, and there have been several copies placed out in chambers for review. It has been available since this morning; I just wanted everybody to know.

Commissioner Jabbour

Not to hold everybody up, that is not my intent, but my intent is that we do have transparency, and if you think I 5 minutes, 30 minutes isn’t enough, but I think we should give some type of extra time for the public to review what’s about to be presented.

Assistant Manager Dellinger

Once we are done with the presentation, we will need to take a break for our finance team to update that final budget. Maybe when we come back, if you want to open it up for public comment again.

Comptroller Teich

Okay, so fiscal 27 revenues property tax is basically an estimate that we get from DTAX, so we’re expecting the budget to be $1 8 million, so that would be no increase from the fiscal 26 budget. The way DTAX works includes three items that are included in property taxes. It’s the real personal property tax, the personal property tax, and net proceeds. So, for real property taxes and personal property taxes, we’re estimating no increase from last budget to this budget. We’re expecting a huge increase in net proceeds; net proceeds are basically from mining, and the increase would be 268 from the 26 budget, but no change from the prior year actual. The other item that DTAX gives an estimate on is intergovernmental revenues, the biggest piece of which is CTAX Consolidated Tax. We’re estimating $29.7 million, which would be a 14% increase from the 26 budget and a 10.8 increase from the fiscal 25 actuals. The area that we do have the ability to estimate and probably make some changes would be in the charges for services. So, we’ve estimated 27 revenues to be about $22 million, which is a 20% increase from the 26 budget and a 55% decrease from fiscal 25 actual. So, the next slide shows you the trend of property taxes intergovernmental showing 4 different time periods. The 27 budget, the April estimate, the 26 budget, the 25 actual, and the 24 actual. Some of the budget assumptions on expenditures that we are doing that we’ve included in this budget would be no open positions, and then the other assumptions would be contractual obligations with our collective bargaining agreements, which would be a COLA increase and an NCEA market increase. This is creating our salaries and benefits to be about 75% of our total revenues for the general fund. Going to the next slide, this shows you the 11 Page 6. 10:00 am. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont... percentage of function of general fund revenues. So, we have general government, judicial, and public safety. General government includes yourAssessor, your Recorder, Finance, Administration, and Treasury, your functions that are across all areas. And then you have yourjudicial, which would be DistrictAttorney, child support, District Court, and Justice of the Peace. And then public safety, I would say 99% of public safety is our sheriff. There are two items that represent public safety, and that’s the Sheriff, and the Department of Emergency Management, but the Department of Emergency Management is a very small dollar amount. On the right side of this presentation is showing you a breakout of the expenditures by wages, benefits, and supplies and services. So, the last thing I want to talk about on expenditures is benefits. So, there were three major components of our benefits. There’s PERS, which is the employee retirement system; the county pays about 37% of a person’s gross pay, so about 1/3 of the benefits line represents the PERS or the pension. An employee does not contribute anything to PERS, and they do not contribute anything to their Social Security Social Security and that is not paid to the employee, and the employee does not get that benefit. If they retire under PERS, they’re giving up their Social Security retirement in lieu of getting PERS. So, an employee needs to be invested for at least five years before they receive that benefit at retirement. The second item that makes up our benefits cost would be medical, dental, and vision; the county pays approximately $1000 per person per month for that benefit. The last item is workers’ comp, and that’s based on the person’s job title and the type of work they do. There are some job titles that have more risk, more of a safety issue for them than there are for other job titles, say an office person compared to a sheriff or a deputy. All these benefits are contractual and obligations for the county currently. Which brings us to the last piece. That is where the budget looks overall. So, 27 revenues is about $57 million; wages, benefits, services and supplies, the total expenditures are about $54 million. If we have a contingency of no more than 3% of our expenditures, we’ve put in a contingency of, I want to say it’s between I 1/2 and 2%. The other item that we must include in the general fund is the transfers or areas that we need to fund. So, that would be the health clinics, our debt service, and then the county jail, which represents $9 million. All our expenditures added together are almost $65 million, which means we have a shortfall of $7,000,000. Today, if we don’t pass a balanced budget, we’re going to have to revert to our 26 budget. That’s one thing I don’t want to do because we had some systemic issues with the 26 budget. We need to reduce spending in a combination of initiatives and salaries, wages, benefits, and service and supplies. In putting the details together for the funds on DTAX, the forms that we are required to submit to DTAX. I made a mistake in including the jail fund payment, which should be coming out of the capital fund, so I’m going to ask the board to reevaluate some of the capital items and I have we have suggestions on where we can move these items to. Either approve them or change the dollar amount being approved. That would also include reviewing LTCF and reassigning or assigning some projects to it. And then the last piece can’t be done today, but it’s homework for the next year: for my area, my department to start doing reviews and audits. Reviews on, for example, working with departments to come up with cost saving measures. One of the fiscal 25 audit recommendations was to review room tax; there may be potential revenue loss there and then to bring these recommendations to 12Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont... the Board of Commissioners to discuss and to decide whether we should proceed with any of those recommendations.

Commissioner Strickland

I would like to ask the commissioners on the 2027 summary, so if you take 8 report and 6 and you were to put them side by side. I have several questions.

Commissioner Strickland

Opening transfers to other funds broken down as follows the expenditure of 7.5 million, now go over to your summary for some reason that accelerated to 9.252. Now I realized that we’re doing comparables for 2026 and comparables for 2027.

Comptroller Teich

The biggest difference is the jail fund for 2026. We need to fund the jail fund for the next two months, which is $1 .2 million for the months of May and June; it is part of the transfer out at the bottom of the estimate.

Commissioner Strickland

When I’m looking at this overall budget in 2026, the comparable is saying that we are going to end at 5.89, but the comparable for 2027 is 6.47. So, on your expenditures for our budget for 2026 is 5.89, which is transfer out; estimated expenditures exceed revenue by 4.8, so then we go all the way to 7.72 and exceed revenues for 2027.

Comptroller Teich

We are expecting to have additional expenditures in 27 if we don’t do anything now.

Commissioner Strickland

I still don’t understand why it is so much higher for next year than what it currently is projected for this year; that’s where I’m having trouble.

Comptroller Teich

It’s with the jail fund. The cost of employees’ salaries, benefits, insurance, and feeding that contract went up; service and supplies for food, clothing, and medical.

Commissioner Jabbour

We have more criminals being sentenced, and they’re in jail, and we are incurring that obligated cost.

Comptroller Teich

Last year, they expected to change the way they did business, and they had the jail in two different locations: the detention centers. In 26 was the first year where all the detention is in the town of Pahrump. We have costs for transporting. It was a decision that was made to eliminate detention in Tonopah.

Commissioner Bayne

If we said that we’re going to fund the jail $1,000,000 less than what your projection is and it turns out the sheriff cannot accommodate that $1,000,000 less at that time, can we do an emergency loan? 13Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont...

Comptroller Teich

We do not have the resources for it. If we cut spending, we would end up having savings. You can use LATCF for salaries and expenditures; the only restriction is that you cannot use LATCF for lobbying. So, if you said, let’s take the mandatory medical for the jail fund and pay for it with LATCF that can be done.

Commissioner Bayne

We still have money, but it allows us to force the issue, but just say this is your new budget, and we want to see what you can do with that but we’re not leaving him without other options. The balance at the end of the year, should we not be able to make that happen, we could use the money we’re getting.

Comptroller Teich

Mandatory expenses, most of it is in service and supplies of the jail fund, and I believe it’s about $2.5 million of services and supplies.

Commissioner Jabbour

It was $1 .6 million savings that we considered to close the jail in Tonopah, and I did vote yes to help save this money. It was not true savings. I .2 million for the next two months out of the jail fund, so is the real number that we saved $400,000 by closing the jail in Tonopah? I have yet to receive those numbers of all the costs that we incur to transport those inmates to Pahrump and vice versa. Manager Waggoner Closing the Tonopah jail resulted in a deduction of head count of four, which were only admin positions. All the other positions got moved down here to this jail. Just like the ICE contract. When the ICE contract went away, 29 positions were approved as part of the support of the ICE contract. The $2.5 million revenue from the ICE contract went away because it didn’t cover the expense, yet we retained the expense. We still have 29 positions. Without cuts that go along with closing the jail, the only benefit we got from closing the jail was that we didn’t have a separate food contract up there, whatever that equated to, and there was a little bit more expense in medical services because we had to have that jail covered also. But no, we didn’t receive it, or we didn’t realize the savings because there really were no cuts other than closing the detention part of the jail. I am saying that the number that was presented by the finance department when that option was put on the table was not realized.

Commissioner Boskovich

I was given that information from former Comptroller Helen Bae, when I asked her what the ultimate savings would be.

Commissioner Jabbour

We cancelled the ICE contract, and that was due to the mental health contract that we also lost, and they work hand in hand. If we lost the magnitude of inmates that were being cared for through Nye County and through ICE, why would we retain 29 positions? I’m looking for clarification, please. Manager Waggoner Some of those positions were in Pahrump. There was a captain’s position graded; for instance, we still have a captain that was a requirement that came from the ICE contract. There are a few lieutenant positions that were created; there were 14Page 6. 10:00 a.m. — For Possible Action Continued Public Hearing, discussion and deliberation to adopt, or amend and adopt the Final Budget Cont... several sergeant positions that were created, and then detention techs and jail deputy positions.

Commissioner Jabbour

I remember that in questioning the former sheriff as to how all of a sudden we were able to have a captain in the rank structure when that had never been and it was explained to me that while filling out the paperwork to apply for the ICE contract that the software would not let the individual filling out the information to move forward without having a captain in the rank structure and all of a sudden we had a captain. Now we have no contract; it’s gone. Why do we still have and are paying for a very handsome captain’s position?

Commissioner Strickland

He’s right, but can we move on to what we can cut now on our budget?

Comptroller Teich

This suggestion, from what I hear, is eliminating a position because the ICE contract is gone. We don’t need certain positions, or are we saying to reduce service and supply? CommissionerJabbour—The captain’s position, notletthe captain go; this has been done before, where we navigate through different positions. We don’t let the individuals go, but they’re reassigned to a different rank, and therefore it’s a different pay structure.

Commissioner Bayne

The captain and a lieutenant are both looking at taking a buyout. If we were able to somehow pay some or all of that out of non-general fund money, you could take it right off the books.

Comptroller Teich

To pay a buy-out, I believe it would be contractual, or it would have to go through the union.

Commissioner Bayne

If we attacked the jail fund more aggressively, so there’s more of a savings, and then come to an agreement where there’s a buyout, we could then use that to pass it along to the savings. Manager Waggoner For today, you set the budget where it needs to be set; we’ll come back, and we’ll investigate these different options of how to get there.

Comptroller Teich

The other suggestion would be to make a 32% cut in service and supplies in the general fund, $4.3 million in savings. We just approved increasing the risk fund from being funded from 2.75% to 3.25%. In the general fund, we need to reduce salary wages and benefits; we can do a temporary reduction, or we can do a permanent reduction. I’m going to make a suggestion: I am willing to take one day every pay period and furlough from now until the end of the year to help us, not that my salary will do a huge amount, but it’s the fact that I’m willing to give up my one day per pay period. And continue for the next fiscal year, so this is a voluntary thing that I’m offering up. 15Page 6. 10:00 am. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont. Manager Waggoner A number we came up with as a target; as far as labor cost and salary wages benefits reduction is about I .4 million. We just need to figure out how to get there.

Commissioner Boskovich

The problem I have with furloughs is that a lot of people live paycheck to paycheck, and I am one of them, but I don’t want to put a burden on people.

Commissioner Bayne

I can’t do that. I wouldn’t vote for that; I just don’t think it’s right.

Commissioner Jabbour

Layoffs are not an option for me. A little birdie suggested that we’re already on a four-day work week countywide, and rather than a 10-hour workday, we went on an 8-hour workday for four days. I know that this is very frustrating for all of us, and we’re trying to come up with solutions. Layoffs are not an option for me. But what could be an option is, as the Comptroller volunteered, I don’t believe in furloughs. Furloughs sometimes, not always, get paid back, which puts us right back in financial hardship. This does not affect in any way their benefits and insurance that is not part of the proposal.

Commissioner Boskovich

I understand your concerns on layoffs and furloughs, but if we go to a 32-hour work week, aren’t we basically in essence cutting their pay? Cutting their pay even more than the one day a month that Comptroller had suggested.

Comptroller Teich

If we maintained the 40-hour work week, the four lOs, and we reduced every two weeks by one day, for managers, and we did reduce their two days a month from managers would be about $250,000 for one year.

Commissioner Boskovich

I asked yesterday that the Comptroller and HR to provide me with a list of new hires that were basically still under probation. I don’t remember how many there were, but there were quite a few. But then again, you’re eliminating bodies, which nobody wants to do. Manager Waggoner There are several people that have notified us they’re going to retire this year. Some positions I don’t see need, at least at that level, to be refilled. Out of nine people, five of those positions we believe would need to be refilled at that level. You’d be looking at savings of basically $810,000. We have had two of the nine that are going to be retired within the next few months, so I wouldn’t see the necessity to buy them out. We would look at funding it out of our LATCF as possibly a funding source. I just need clarification, please, from the DA and from the Comptroller, please. Now that we’ve, on paper, come to a zero deficit and balanced budget. Did these numbers include the elected officials, or did they include only the hired and appointed department heads and managers? Lunch break will be reconvened at 2:00. 16Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and deliberation to adopt, or amend and adopt the Final Budget Cont...

Comptroller Teich

We still have one more change, and that was on the retirement of the five people. We have numbers; we just must finish putting them into the DTAX forms. what we did is we’re assuming that on July 1 they’re not going to retire. It would take them at least by the end of quarter one to completely retire from all those positions. It’s going to be a savings of over $600,000. But we’re still going to be short of a little over $100,000 in the general fund. I want to bring this item up so that we can talk about it. We have two school resource officers that are being charged in the general fund. Back in December, the sheriff brought forward an item that asked for school resource officers to be funded by the county because the school no longer had the grant. What I’m going to suggest is that they can be changed to patrol, which is what the sheriff had wanted. Unless the board decides to fund it completely in the 27 budget, the first question is the county going to fund the resource officers for the school? Manager Waggoner Back when this was discussed, and the contract was done, the contract was for like $85,000 to provide 2 deputies to the schools. I brought it up because we ran the numbers on it, and it cost us about $350,000, roughly. The decision was that we’d approve it this time, but next year they’re going to have to basically make a contract for what it costs to cover those two deputies. They’re supposed to be just like DOE; we’re supposed to be reimbursed, but we haven’t been since they lost their grant. But we were going to change that in 2027. The sheriff takes his patrol deputies and reassigns them to that duty.

Commissioner Bayne

I’m not trying to pile on the school board, but the school district that is their problem. They need to hire security guards or something; we can’t do everything for everybody.

Assistant Manager Dellinger

I talked to the District Attorney earlier, and right now we budget $250,000 for medical indigent, that we’ve not been able to use. But that’s because we’ve put our own restrictions on that fund. We can revisit that and start using that for towards the medical jail.

Comptroller Teich

The title right now for those two deputies is SRO. I don’t see any problem with making them deputies, but I don’t know if there is a union issue. Manager Waggoner — No, it wouldn’t be that; that would be a management right.

Comptroller Teich

In the sheriffs department, there is a department called DARE, and basically there are four positions in that department; two of them are the SRO’s and the other two are regular deputies, I believe. I can look it up just to confirm. I would say it should be the same position. 17 I Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and — — deliberation to adopt, or amend and adopt the Final Budget Cont...

Assistant Manager Tackett

We have the revised final; we are asking the board to accept the additional backup. The admin will get it online and distributed throughout the chambers, and once everyone has had a chance to review, it will be displayed and discussed.

Commissioner Jabbour

Motion to approve.

Commissioner Strickland

I second the motion to accept backup.

Commissioner Bayne

We say we’re going to cut about 32% of services and supplies. Would you be able to tell us the large items and services and supplies? Would you be able to give us a little more detail than just services and supplies? As an example, under insurance, property insurance, unemployment insurance, we don’t dictate those rates, so we’re not going to be able to save under that category. That makes sense; it does, but I don’t know if you can answer that question today. We need to work with the departments to figure out how we’re going to fit within that number. Like doing an audit on the contracts we have, we have roughly 6 pages full of contracts that we are accounting for within our budget. Some of them are still being accounted for that are not being utilized, so that’s one place we’re going to start. Then, if they’re being underutilized and we’re not getting the bang for our buck from them because we’ve got 12 seats for some software and only two people are utilizing it and that’s going away. I think a little pressure to accomplish it is the appropriate path to take. Asking a question versus setting the limit and forcing the result are two different things.

Comptroller Teich

We’re going to go through a summary of the changes. We are starting on page 16 in the general fund. We did a 32% reduction across this board for services and supplies. Each of the departments will see not exactly 32%, but you’re going to see a reduction from the period prior to this one. Now, at the bottom where it says miscellaneous overhead, this is an administrative overhead. This is where we have shared costs across all departments that one administration manages for all the county. We reduced service and supplies, and then we also reduced risk management funding. The risk management went from 3.25% to 3%. All service and supplies in the general fund, so each ofthe functions and within each function you’ll see a decrease in the service and supply area. Back to general government and the quarter we reduced salaries and benefits for retirement in the recorder, for retirement in buildings and grounds; each of them had one person. In judicial, Tonopah Justice Court, we reduced salaries, wages, and employee benefits for retirement, and in the general service and supplies area. public safety, we reduced the Sheriffs Department salaries and wages and employee benefits for two people and then service and supplies as well. Section operating transfers: the operating transfer to the Nye County Jail Fund decreased $6.6 million, which leaves the ending fund balance positive by $170,702.00. Those are the changes to the general fund, 18Page 6. 10:00 a.m. For Possible Action Continued Public Hearing, discussion and deliberation to adopt, or amend and adopt the Final Budget Cont... and the other changes were to the jail fund. We reduced the transfer under the revenues area; we reduced service and supplies by $1.5 million, and then we also did a reduction for $250,000 on the medical that is going to be funded by indigent medical. Those are the changes. I have one other item that I’d like to bring up, and that is capital. When we went through the capital changes, we approved $7,000,000 in capital for 27. There is approximately $3.6 million that needs to be reassigned or a different funding source. We will bring it back to the board to list the items. But it’s in this capital fund right now, and that was a mistake that I made about funding.

Commissioner Jabbour

Are you confident that if we were to approve this, it would be accepted by the state?

Comptroller Teich

The state said that we had to have a positive balance; the state can come back and decide not to approve it for whatever reason. I can’t make any assurances to that. But based on the direction that we were given by the state when we tried to get the tentative budget approved, we were told that we cannot have a negative end fund balance.

Commissioner Jabbour

The end fund balance puts us at $1 50,000 “ish”.

Commissioner Jabbour

That’s great, and that’s what they asked for, but $170,000 doesn’t really give us flexibility in case of an emergency.

Comptroller Teich

We also do have the contingency; it’s $988,000 on top of coming back to the board with recommendations based on discussions with the department on how we can save money and looking at areas that need to be audited and reviewed, and we are not done. My entire team really did come to the table, and I’ve seen people work together that have not been the easiest of relationships and seeing all the people come together is heartwarming. I also want to thank Liz Jordan because she did help us, especially me, with understanding some of the issues with preparing the budget.

Commissioner Strickland

I’d like to make a motion to accept the budget as presented for fiscal year 2026/2027.

Commissioner Bayne

I want the public to understand that nothing has been changed with the school police. I could see that being confusing because there’s a lot of discussion that has to do with the classification of it. We have, on paper, we have school police and they’re doing patrols. We must figure this out so that everyone knows that what we’re funding is happening. I don’t think it’s anyone’s fault, but I believe commissioner Jabbour has indicated trying to solve the problem of not having security in some of the schools up north. A revisitation of at least understanding of where we’re at as a community is going to happen soon but as far as anything today nothing has changed. Absolutely nothing changed today and nothing was even tried to or attempted to change. I just wanted to make that clear.

Commissioner Jabbour

To clarify I am not trying to eliminate any type of resolution to have security or law enforcement in in any of the schools. It’s to solve the problem through the school system to have security or some type of law enforcement in all the schools. If we have one or two in one school that’s great that’ll be a deterrent, but we have 7 other schools in the county that we need to be concerned with. We need to inform the school district that those schools are just as important and the students and faculty in that school are just as precious. I will be reaching out to a couple of the school board members to see what they think is a solution to help solve this issue.

Commissioner Strickland

I was just asking staff if they wanted us to sign this, but the date is May 19th. Did you want a new date? Chair, it was a very successful day. I realize that each one of the department heads are going to have to get busy and help us make 22 I P a g e all that service and supply work. It won’t be easy, but we’ve all had to cut our budgets before in our home life, for sure. We’ve experienced that. Anybody that’s run a household budget has done it. The best of the best, our department heads. We’re looking forward to you helping us.

Commissioner Koenig

One more time, I’d like to thank our accountant group, led by our new comptroller. Excellent job. I don’t know how you guys stare at numbers all day long. Somehow, we made it work today. We went from negative to positive. This only works if we follow the rules, guys. I hate to say it, but I’m going to have to go find my shirt, and it says, “Just say no” on it. I see you, Linda, and I agree. I think back to some of the stuff we did, and I sit here and I say, “Why the hell did we do that?” And hopefully, now we know better. We really don’t want to be sitting here going through the same discussions next year. And if we’re not careful, I guarantee you we will. department heads, it’s up to you guys to control your department expenditures. Watch what you’re doing, because we’re going to be watching it too.

Commissioner Boskovich

I want to just reiterate to the department heads: you guys are absolute professionals in what you do, and I have the utmost faith in you that you’ll find ways to cut, because that’s just what we must do. I want to thank staff. We have an amazing staff here. And I also want to thank these commissioners. Thank you all.

Commissioner Boskovich

adjourned the meeting at 3:51 APPROVED this I day ATTEST: 23Page Tor’w9 Pki1Yckr\ ‘lehaoii PC H’! ________ We needan urdinançe to prohibit Date Cente1n Nyc County . Consume the equivalent electricity of a small city — 50MW — enough to power 40,000 homes. . Air pollution from backup Diesel generators can be significant. . Noise pollution from data centers can be especially harmful to children, as it has been linked to poor cognition, decreased learning and lower reading comprehension. . Massive physical footprint upwards of a million square feet. The largest one is in China 6.3 million SqFt. . Employment spike is only during construction. Operations, maintenance and security personnel requirements are low. . Massive cooling requirements. Dissipation of heat will add to our already high average high temperatures. Water used for cooling will not be potable once returned to the ground. A medium sized facility can consume 1 10 million gallons of water per year. Large centers: 5 million gallons per DAY. ._________________________ . The United States has 4,280 data centers (May 2026) . In the next 4 years, demand for data centers is expected to triple. . Nye County cannot provide the power or water necessary to host a data center. . Air, noise and water pollution from data centers can come with health problems for humans, according to a study published (*reference below) in February. Long-term impacts may include increased risk of respiratory disease, cardiovascular disease, mental health struggles, stroke, diabetes and adverse reproductive outcomes like miscarriage and stillbirth. https://briandcolwell.com/30-amazing-facts-about-data-centers/ https://facts.net/tech-and-sciences/computing/37-facts-about-data-centers/ neighbors-grapple-with-noise-air-pollution https://www.frontiersin.org/journals/climate/articles/1O.3389/fclim.2026. 1648912/fuN Accessed 27MAY2026 We also need an Ordinance to prohibit medical waste importation and processing facilities in Nye County Attachment #1