County Board approves 2022-2023 Tentative Budget at Meeting Held on April 13th, 2022

Highlights included:

Total revenues, excluding grants, for the General Fund are projected to increase by 7.3% compared to the current year.

Consolidated taxes account for the majority of the increase as they are projected to increase by 9.9% and represent 49% of the General Fund revenue. The consolidated tax increase is mainly due to Lyon County being removed from a guaranteed status on sales tax revenue, which has been limiting the amount of revenue received by the County in recent years. Lyon County will begin receiving the full amount of sales taxes generated in Lyon County starting in July 2022.

Property taxes in the General Fund are projected to increase 3.6% and represent 29.8% of the General Fund revenue.

The ending fund balance for the General Fund is projected to be 11.6% of expenditures (not including capital outlay), which is lower than the Board’s recommended policy of 16.67%.

Significant items in budgeting for Fiscal Year 2022-2022 are as follows:

$800,000 in utility license fee revenue has been moved from the Silver and Gold Fund to the General Fund in the recommended budget.

$200,000 in utility license fee revenue has been moved to the Road Fund from the General Fund in the recommended budget.

4.3 cents in tax rate has been moved in the recommended budget to the Silver and Gold Fund from the General Fund.

Position changes (net increase of 6.525 FTE):

1.  A part-time (0.35 FTE) Senior District Court Clerk position was eliminated and replaced by a full-time District Court Clerk I position;
2. One Judicial Master position was added to the District Court budget; o One Sergeant position was added to the Sheriff budget;
3. One Office Assistant position was added to the Sheriff’s budget; o One Sergeant position was added to the jail budget;
4. One Library Assistant position was upgraded to a Library Manager position in the library budget;
5. One full-time Transportation Specialist position was created from two part-time Transportation Specialist positions (total decrease of 0.125 FTE) in the
6. One part-time Transportation Specialist Position was increased by 0.125 FTE in the Silver and Gold Fund.
7. Six part-time Food Services Specialists were increased by 0.125 FTEs each in the Silver and Gold fund, for a total increase of 0.875 FTEs.
8. Two Wastewater System Tech I positions were added to the Dayton Sewer Utility Fund.
9. $2,800,000 has been transferred in the recommended budget to the Capital Improvements Fund from the General Fund, as it is estimated to be generated from one-time sources.

The budget has been prepared with the following benefit estimates:

PERS costs

1. Regular employees – 29.75% (no increase).
2. Sheriff sworn employees – 44.0% (no increase).

Health insurance coverage costs are estimated to increase by 4.5%.

Workers’ compensation insurance costs are estimated to increase by 10%.

There are a number of capital requests included in the budget:

General Fund

1. New camera and microphone system in the Commissioner Chambers – $66,478. HVAC replacements at the Administrative Complex – $140,000.
2. HVAC conversion at the Dayton Community Center – $30,000.
3. HVAC conversion at the Silver City Community Center – $51,000. One replacement vehicle for the Assessor’s Office – $35,000.
4. One replacement vehicle for Facilities – $50,000.
5. One replacement vehicle for the Public Guardian – $35,000.
6. One replacement vehicle for the Walker River Justice Court – $49,500.
7. Five replacements and one new vehicle for the Sheriff’s Office – $326,000. One replacement vehicle for Parks – $65,000.

Vehicle Acquisition Fund

1. Three replacement vehicles for the Sheriff’s Office – $165,000.

Road Improvement Fund

1. Three replacement vehicles for the Road Department – $145,000.

Silver and Gold Fund (Senior Centers)

1. Two replacement vehicles for Human Services (match portion to grant) – $37,322.

Capital Improvements Fund

1.  District Court expansion and remodel (multiple year project) – $8,132,933. Dayton Government Complex, (multiple year project) – $15,082,992.
2. Silver Springs Airport improvements from lease revenue – $10,102.
3.  Mason Valley Mosquito Control District one replacement vehicle – $50,000.

Lyon County Utilities

1. New water tank – 10 Mile Hill – $7,753,800.
2. Water meter replacement project (multiple-year project) – $506,800. Two replacement vehicles for Dayton Water Fund – $120,000.
3. Sewer rapid infiltration basin (multiple year project) – $3,043,600. Replace Sewer Lift Station 2 (multiple year project) – $2,688,800.Sewer gravity line replacement (multiple year project) – $5,713,600. Rolling A Sewer plant expansion (multiple year project) – $9,252,500. Two new vehicles for the Dayton Sewer Fund – $120,000.
4. Replace Sewer Lift Station 2 (multiple year project) – $2,688,800.
5. Sewer gravity line replacement (multiple year project) – $5,713,600.
6. Rolling A Sewer plant expansion (multiple-year project) – $9,252,500.
7. Two new vehicles for the Dayton Sewer Fund – $120,000.