As the fiscal year comes to a close for local governments, there was a flurry of meetings last week held to implement budget augmentations as officials close out their 2022-23 budgets.
Under the Local Government Budget Act in Nevada Revised Statute Chapter 354, local governments are to augment their budgets, or implement changes, when there are greater than anticipated opening fund balances, revenues, and unappropriated ending fund balances. These housekeeping measures typically are taken during the last week in June as the entities close out their budgets and get ready to make the required reporting to the State of Nevada.
Churchill County Commissioners tackled their General Fund augmentation during the June 21 meeting, approving resolutions that provided $5,699,000 for additional resources mainly for flood operations, new software, recruitment, indigent defense, JPO payroll and benefits, the capital outlay for the remainder of the Rafter 3C, Public Defender, and the commissioner's chambers. They also made an augmentation to the Road
Department of $120,000 for flood operations' overtime payroll costs, augmentations to Parks & Recreation of $197,000 to cover part-time wages in recreation athletics and operating costs for the pool and the civic center, $46,500 to the Water Resource Fund for the district water fees, and $1,628,000 to the Building Reserve Fund for work done on the buildings for CAPS, CC Communications, two buildings at the Cottage School site, Rafter 3C stalls & covers, Rafter 3C sound system, Wildgoose property, and the Administration Building’s camera system.
Included in the Final Budget for FY 2022-23 were the transfer of the previously approved ARPA 2021 grant of $4,838,281 and the LATCF ARPA 2021 grant of $3,464,224 totaling a budget transfer of $8,302,505 from the General Fund to the Capital Project TX LEV Fund for the District Court project. Also, previously approved was a transfer of $500,000 from the Stabilization Fund for flood mitigation, consisting of $380,000 to the General Fund and $120,000 to the Road Department Fund, and a transfer from the Building Reserve Fund of $772,606 to the General Fund for the remaining balance of the Rafter 3C cost not funded by other revenues.
The Churchill County School District Board of Trustees met on June 27 to approve the Final Augmented Budget for the fiscal year ending June 30, 2023, with four funds, including Debt Service, requiring funding from the State Education Fund with revenues totaling $35,884,299. Their budget contains fourteen governmental fund types with estimated expenditures of $61,412,954 and one proprietary fund type with estimated expenditures of $468,621. The district augmented its General Fund by $355,500, State Grants by $17,736, Special Education by $49,718, Federal Grants by $382,519, Food Services by $189,945, the Building and Sites Fund by $10,056, Debt Service by $37,389, and the Workers Compensation Fund by $15,305.
The City of Fallon met on June 29 to approve resolutions augmenting the Fiscal Year 2023 budget of the General Fund in the amount of $6,115,000, the Convention & Tourism Authority Fund in the amount of $250,000, and the Mayor’s Youth Fund in the amount of $10,000. The Council also approved a resolution augmenting the fiscal year 2022-2023 budget of the Electric Enterprise Fund in the amount of $1,670,000, the Water Enterprise Fund in the amount of $240,000, the Sewer Enterprise Fund in the amount of $435,000, the Sanitation Enterprise Fund in the amount of $415,000, the Data Processing Internal Service Fund in the amount of $50,000, and the Public Works Internal Service Fund in the amount of $240,000.
Detailed reports for each of the actions can be found on the local government websites under the agendas for the meetings that were held on the dates listed.
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