Eureka County receives ‘clean opinion’ on audits; net position grows to $175 million

Eureka County is in robust financial health, far outpacing many other local governments in Nevada, according to the Fiscal Year 2024-2025 audit report presented to the County Commission. Teri Gage of Eide Bailey, LLP, delivered the comprehensive audit results during the commission’s Jan. 20 meeting, highlighting a significant increase in the county’s net position and offering a “clean opinion” on the county’s financial statements.

In addition to the financial news, commissioners addressed a wide array of county business during the Jan. 20 session, including a pay increase for the Crescent Valley Town Advisory Board, updates from the UNR Extension and Sheriff’s Office, and a review of ongoing public works projects.

Strong Financial Standing

Gage began the financial review with the Eureka County Television District’s audit, which was submitted to the Department of Taxation and accepted by the TV District on Dec. 5, 2025. The District received a clean opinion, boasting a net position of $1.4 million, with $912,000 available for board expenditure. The District’s general fund saw revenues of $311,000—roughly $74,000 over budget—attributed largely to an increase in net proceeds and investment earnings. Expenses came in under budget at $222,000.

Turning to the broader Eureka County Fiscal Year 2024-2025 Audit, Gage noted the significant scope of the report. “This report’s a little larger than the other one,” the auditor remarked.

The county’s financial picture is particularly strong. The audit revealed a net position of $175 million, marking an increase of $18.7 million from the prior fiscal year. This growth was driven by a combination of factors, including a $3.5 million reimbursement from FEMA, increases in net proceeds, and robust property tax and investment returns.

“You had a busy year for capital asset additions,” Gage told the commission, citing the $9.6 million Eureka County paving project, new sheriff vehicles, flood repairs, senior vans, and HVAC system upgrades for the Opera House and Medical Clinic. Despite these heavy expenditures, the county’s actual investments rose by $11.5 million.

The General Fund ended the fiscal year with a healthy balance of $45.8 million, an increase of $2.5 million over the previous year. “You’re in much better shape than many local governments,” Gage said, noting that while C-tax funds from the state decreased by nearly $1 million, total revenue for the General Fund hit $30.8 million—$5.7 million ahead of budget projections.

Warnings on Proprietary Funds

While the overall picture was positive, Gage offered a word of caution regarding the county’s proprietary funds, specifically the water and sewer funds. Accounting principles dictate that these funds should be self-sustaining, with user rates covering the costs of operation. However, the audit showed operating losses in these areas.

The county transferred $6.2 million into the Eureka Town Water and Sewer fund in 2025 to subsidize operations, up from $4.5 million in 2024.

“Just continue to monitor these in your budgeting process,” Gage advised, noting that current user rates are not funding depreciation, meaning property taxes are effectively subsidizing these utilities.

Additionally, Gage pointed out a $1.3 million liability for vacation and sick leave, suggesting that as budgets tighten nationwide, local governments may need to review their payout policies. However, the auditor praised the county staff for their record-keeping, noting there were no noncompliance issues found.

“We turned the Public Works Department into accountants, and I don’t think they want to be accountants,” Gage joked regarding the complex paperwork required for federal grants, specifically regarding FEMA funds. “Overall, it’s a ton of work… They did not cause material noncompliance where we had to qualify the audit, so that was a good thing.”

Public Works Director Jeb Rowley acknowledged the difficulty, noting that requests for guidance from state and federal levels are sometimes met with “blank stares,” requiring the county to navigate complex reporting requirements carefully.

Crescent Valley Board Pay Raise

In administrative business, the commission unanimously approved a request to increase the financial compensation for members of the Crescent Valley Town Advisory Board. The rate will rise from $50 to $100 per bimonthly meeting.

Board member Shivers presented the request, noting that the board had not seen a raise since its inception despite an increasing workload. “We are 90% of the time at the commissioner meetings. We interact with the senior center, the church and all of the businesses. We keep very busy,” Shivers said.

Shivers argued that the raise was essential for future recruitment. “The raise is not just for us; it’s for the future. When we think of getting people to run for these positions, I’m hoping that it will increase interest,” Shivers said.

Commissioner Mike Schoenwald supported the motion, pointing out that members often put in 10 hours of service a week outside of actual meeting times. The increase will be incorporated into the Crescent Valley budget starting in July.

Departmental Updates: UNR Extension and Senior Center

Jessica “JJ” Hendrickson of the UNR Extension provided the annual report, highlighting the organization’s 150-year history of bringing research-based education to Nevada. A major focus of the past year was the 4H “Beyond Ready” program, designed to prepare youth for life after school through leadership development and community involvement.

According to Hendrickson, the program engaged 65 enrolled youth and 16 volunteers in over 200 individual projects ranging from leatherwork and STEM to animal science and shooting sports. The annual Eureka Jr. Livestock show was a particular success, featuring 22 youth participants and 17 market projects sold.

The Extension is also heavily involved in community safety, sponsoring radon training and the “Living with Fire” initiative. With January designated as National Radon Month, Hendrickson urged residents to take advantage of free testing.

At the Senior Center, Program Director Linda Gordon reported a generous private donation of $7,500 from the Pan Mine. The center remains a vital hub for the community, serving 740 meals in Eureka and 762 in Crescent Valley during December.

However, Gordon noted low utilization of the Crescent Valley medical transport service, which served only three people in December. Efforts are underway to increase awareness, including distributing flyers at the elementary school and posting notices at local businesses.

“Not a lot of people know about it,” Commissioner Schoenwald noted. “How much more can we advertise… We tell everybody at the senior center,” Gordon said.

Public Safety and Works

Sheriff Miles Umina reported a sharp increase in law enforcement activity from 2024 to 2025. Calls for service rose by 19%, while traffic stops increased by 85%. Consequently, citations issued jumped by 121%.

Umina emphasized the importance of community vigilance, citing a recent arrest in Crescent Valley. Employees at the Phoenix store reported a felon in possession of a firearm, leading to an arrest—a prime example, Umina said, of “see something, say something.”

In equipment news, new dash cams have been delivered and are pending installation. The Sheriff’s Office is also undertaking a massive policy update project in conjunction with LexPol, aiming for completion by December 2026.

Public Works Director Jeb Rowley reported progress on several capital projects. The department is preparing to receive bids for the swimming pool project in early February. Interior work on the water tank is nearing completion, with exterior work to follow immediately.

Groundwater exploration is also moving forward. A drilling exploration rig has completed a 750-foot bore hole at a primary location, with pump testing scheduled. Rowley indicated that grant funding is available to drill additional sites if necessary.

Regarding Emergency Medical Services (EMS), Director Nichole Cooley stated that the county is finalizing the contract for ambulance services in Crescent Valley. The contract is currently under legal review by MedEx. Cooley also noted the addition of two new EMTs to the roster but described December as a slow month for calls, with only 20 ambulance runs recorded.

Natural Resources and Mining

Natural Resources Manager Jake Tibbitts provided updates on significant mining and land management issues. On Jan. 13, county officials met with the Bureau of Land Management (BLM) and Barrick Gold to discuss the permitting of the Bullion Hills underground exploration project.

Located in the Cortez Range on the Lander County side, the project is massive in scale. It involves 21,800-foot declines cutting through a mountain, 113 acres of surface disturbance, and the management of two million tons of waste rock.

Tibbitts also raised concerns regarding livestock fencing along highways. Following reports of cows on the road, Tibbitts inquired with the Nevada Department of Transportation (NDOT) regarding responsibility for fence maintenance. He was informed that while NDOT historically supported fencing for safety, they are hesitant to assume full responsibility for maintenance on BLM boundaries. “This is just starting a conversation because everybody has some responsibility,” Tibbitts said.

Community Events and HR

County Facilities and Events Manager Brenna Rogne reported strong community engagement during the holiday season. The Opera House hosted 881 visitors in December, driven by events like the Christmas Choir, piano recitals, and the Fireman’s Ball. Looking forward, the county is preparing for a Sweethearts Dinner at the Opera House and Valentine’s Day crafts at the Sentinel Museum.

On the personnel front, HR Director Cristina Lopez reported on recruitment efforts. While several positions have been filled, including a Public Works technician, the county is actively recruiting for a department assistant and a senior facilities assistant. Lopez is also overseeing the implementation of a new applicant tracking system to streamline hiring.

The meeting concluded with the commissioners beginning budget discussions with various county departments, including Juvenile Probation, the Justice Court, and the Assessor’s office, as the county looks to maintain its strong financial position into the next fiscal year.

Eureka County Commissioners approved:

• Minutes from the January 6, 2026, Commission meeting.
• Expenditures of $2,778,818.29 with pass-throughs of $1,689,500.95 including $494.06 to the Nevada Department of Room Tax; Nevada School Tax, $1,151,687.83; Nevada State Controller, $137,017.86; Nevada Division of Minerals, $150; and the Washoe County Crime Lab, $80.80.
• A $1,000 donation to the William Bee Ririe Employee Recognition Team for a raffle prize fundraiser for high school graduates planning to attend school to pursue careers in the medical field. 
• Holding a public hearing to approve a draft ordinance containing recommended changes to County Room Tax ordinance, specifically Title 4 Licenses, Permits, Fees and Taxes, Chapter 50, .010 Definitions, G. at the Board of County Commissioners meeting on February 3, 2026, at 10 a.m.
• A request from Robin Blanco for a donation of $1,000 from the Commissioners’ miscellaneous grants account for purchase of supplies and prizes for a Community Easter Egg Hunt.
• The Addition of 12 Ironclad Power User Licenses at a rate of $600 per year to the existing three-year term (January 20 through September 1, 2028). Authorize the CIO to add or remove licenses as necessary and to execute the Order Form outside of the meeting.
• Quote for CAD/HIH integration for Sun Ridge Systems with RIMS at a cost not to exceed $5,500.00. Note: The CAD/HIH integration was previously approved by the BOCC, to use funds budgeted for capital outlay (010-018-55010-000) in the IT budget.
• The purchase of police vehicle equipment and upfit (lights, sirens, gun storage) for the Chevy Tahoe and Chevy 2500 that were approved for purchase: the equipment quotes from LEHR in the amount not to exceed $9,508.00 including a 10% contingency for the Chevy Tahoe and $8,550.00 including a 10% contingency for the Chevy 2500 with both to be paid with money budgeted for Sheriff’s Vehicles Capital Outlay (010-034-55010-092).
• A contract with Sierra Nevada Construction Inc. in the amount of $72,007.00  utilizing monies budgeted for capital outlay (025-110-55010-357) in the Regional Transportation Fund and  monies budgeted for surveying and engineering (045-177/178-55010-357) in the Eureka Water & Sewer  Fund, for pre-construction services related to the Eureka County Road & Utility Improvement Project, and authorize the Chairman to sign the contract outside of meeting.
• Regarding Eureka County Code, Title 8, Chapter 150, Water Rights Dedication, as required prior to County (i.e. Planning Commission and County Commission) review and consideration of any applications that would create one or more additional parcels, formally affirm Eureka County procedures and practices in relation to the water rights dedication process.
• Certify the Nevada Division of Water Resources Fiscal Year 2026-2027 budget with the assessment to be collected by Eureka County on behalf of the Division for necessary expenses related to supervision over the distribution of water of the Humboldt River as decreed.
• Amending the scope of work of contract with Dale C. Bugenig, Consulting Hydrogeologist, LLC, to include hydrogeologic consulting services to evaluate the effects of groundwater pumping for mining in Diamond Valley in an amount not to exceed $68,000.00.
• 2025 Certification of Expenditure of Funds for Title III funds received through the  Secure Rural Schools and Community Self Determination Act.