At-a-glance: key votes — audits, funds, PSST plan, and a finance hire
April 30, 2024 | Nye County , Nevada
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The Nye County Board of County Commissioners took several formal actions April 30 with unanimous votes on agenda items ranging from audit acceptance to budget‑office staffing.
Audit adoption: The Board approved the FY2022–23 audit after Daniel MacArthur Limited presented its findings and recommended adjustments; the motion to accept the audit passed 5–0.
Public Safety Sales & Use Tax (PSST) plan: Commissioners adopted the FY2025 PSST plan for Pahrump Valley Fire & Rescue, which funds recurring operations and long‑lead apparatus purchases; the motion carried by voice vote.
Land sales cost fund: The Board reestablished a Land Sales Cost special revenue fund (Fund 10204) and authorized an initial $72,500 transfer from the general fund to cover appraisal, title and administrative costs for surplus county property; motion carried 5–0.
Extraordinary maintenance fund: Commissioners created an Extraordinary Maintenance Fund (Fund 10405) and approved a $200,000 initial transfer from the county capital projects fund (Fund 10401) to seed a facility condition assessment and future repairs; motion carried 5–0.
Assistant Finance Director position: The board approved adding one full‑time permanent Assistant Finance Director position (effective 2024‑07‑01) to strengthen monthly close, reconciliations and audit liaison functions. The position will be funded 86% from Nye County General Fund and 14% from the Town of Pahrump general fund; the motion passed 5–0.
Why it matters: These votes implement immediate budget and staffing changes tied to the FY2025 planning process, provide new fund structures to track sales and maintenance costs, and respond to audit recommendations by adding finance capacity. The county's next steps include filling the new finance position, executing facility assessments, and completing DTAX certification for the tentative budget.
Audit adoption: The Board approved the FY2022–23 audit after Daniel MacArthur Limited presented its findings and recommended adjustments; the motion to accept the audit passed 5–0.
Public Safety Sales & Use Tax (PSST) plan: Commissioners adopted the FY2025 PSST plan for Pahrump Valley Fire & Rescue, which funds recurring operations and long‑lead apparatus purchases; the motion carried by voice vote.
Land sales cost fund: The Board reestablished a Land Sales Cost special revenue fund (Fund 10204) and authorized an initial $72,500 transfer from the general fund to cover appraisal, title and administrative costs for surplus county property; motion carried 5–0.
Extraordinary maintenance fund: Commissioners created an Extraordinary Maintenance Fund (Fund 10405) and approved a $200,000 initial transfer from the county capital projects fund (Fund 10401) to seed a facility condition assessment and future repairs; motion carried 5–0.
Assistant Finance Director position: The board approved adding one full‑time permanent Assistant Finance Director position (effective 2024‑07‑01) to strengthen monthly close, reconciliations and audit liaison functions. The position will be funded 86% from Nye County General Fund and 14% from the Town of Pahrump general fund; the motion passed 5–0.
Why it matters: These votes implement immediate budget and staffing changes tied to the FY2025 planning process, provide new fund structures to track sales and maintenance costs, and respond to audit recommendations by adding finance capacity. The county's next steps include filling the new finance position, executing facility assessments, and completing DTAX certification for the tentative budget.
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