Lincoln County sets tight budget schedule, affirms grant and expense rules; approves Panaca senior center reimbursement

The Lincoln County Board of Commissioners on March 2 set deadlines for the county's tentative budget and clarified rules for grant applications and commissioner expenses, while approving a $4,005 reimbursement to the Panaca Senior Center.

Recorder/Auditor Amy Elmer told the board the tentative budget must be submitted to the Nevada Taxation Department by April 15. Preliminary numbers are expected March 20–23, and budget requests are due March 16, she said. Elmer said budget workshops are scheduled for March 30 at 9 a.m., with March 31 and April 8 as backup dates; the public budget hearing is set for May 18 and budgets must be finalized by May 29. Elmer reported fund balances including a General Fund balance of $3,039,649.63 and a Grants fund balance of $295,901.09.

Why this matters: those timing constraints leave roughly two to three weeks for staff to compile requests and draft a tentative budget, compressing staff and department timelines ahead of the April 15 submission deadline.

On grant procedures and county financial responsibility, Human Services/Grants coordinator Denice Brown told commissioners that any grant application using the county's Employer Identification Number must be placed on the board agenda and approved because Lincoln County is financially responsible for awards and subject to post‑award audit requirements. Brown said she had recently received numerous calls about grants and warned that independent auditors (in one case relating to DIDS) have requested timesheets and invoices for stipends paid in 2024–2025. Auditor/Recorder Amy Elmer said independent auditors should work through the Auditor's office to obtain records.

The board approved a reimbursement of $4,005 to the Panaca Senior Center from the in‑lieu fund to cover a mini‑split heating/cooling unit that had been paid from the center's account. Commissioner Diane Path, who attended the Panaca Senior Center meeting last month, said the center's fund is used for scholarships and rentals and that Human Services should have handled the payment. The board discussed 1099 requirements for vendors and the importance of following county procurement and payment procedures.

Commissioners also addressed Lincoln County Authority of Tourism (LCAT) expenses. Chair Janine Woodworth and others noted LCAT is a nonprofit, not a county entity; Brown said she had only handled LCAT grant expenses and that any commissioner‑related expenses for LCAT should come from the commissioner's own expense account. Amy Elmer said she would pay a pending $100 voucher this time but recommended a later, dedicated review of commissioner duties and expense policies.

What happens next: staff will meet the timetable Elmer outlined; the board scheduled budget workshops and will receive the finalized budgets before the May public hearing. Any future grant applications using the county EIN must be agendized for board approval, and county staff will circulate an updated grant policy. The Panaca reimbursement was processed and approved at the March 2 meeting.