Local Government Fiscal Conditions

The Eureka County government provides a full range of services including police and volunteer fire protection, the construction and maintenance of sanitation, water and sewer (in town of Eureka only) facilities, recreational facilities including parks, swimming pool, museum, opera house, and fair and rodeo grounds, judicial services, economic development, medical facilities, road construction and maintenance, television services, Diamond Valley weed and rodent control, and senior citizen facilities. The unincorporated towns of Eureka and Crescent Valley are blended component units of the County government, and are reported in County financial statements as special revenue funds.

The County Auditor/Recorder prepares a Comprehensive Annual Financial Report at the end of each fiscal year; this report contains comprehensive information on County financial status, as well as other information required by Nevada statute. Most of the information in the following section is drawn from these reports from the years 1993 to 2005.

In 2005, principal officials of Eureka County consisted of a three-member Board of County Commissioners, an Auditor/Recorder, Clerk/Treasurer, Assessor, District Attorney, Sheriff, two Justices of the Peace, one in Beowawe Township (offices located in Crescent Valley) and one in Eureka, a Public Works Director, a Facilities Manager, two Senior center Coordinators, and an EMS Coordinator.

In 2005 Eureka County had 125 government employees. As the chart abovet shows, Eureka County's overall county government employment reached a high of 132 in 1997 and 1998, then fell subsequently. County employment in 2005, including casual labor, was 125 people.


Eureka County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The county funds are divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Eureka County maintains thirty-three individual government funds, one proprietary fund (the Devil's Gate General Improvement District), and one fiduciary fund. The charts and graphs above and on the following pages show trends in Eureka County revenues, both by fund and by revenue source. (Note: Some smaller revenue sources do not appear in the bar graphs due to the scale of the graph.)

Ad valorem taxes and intergovernmental revenues continue to be the two main sources of Eureka County revenues, with ad valorem taxes accounting for 35% and intergovernmental revenues accounting for 50% of total 2005 revenues.

Eureka County has a policy of retaining large ending balances and building up reserve funds. Eureka County has two reserve funds, a Future Reserve Fund and a Building Operation and Maintenance Reserve Fund. The 2005 Comprehensive Annual Report explains the purpose of these funds as follows: "The County will rely on its Future Reserve Fund to help cushion the impact of the opening or closing of a major industry. A Building Maintenance Fund is in place to ensure proper maintenance of all County structures. These funds will give the citizens of the County a grace period to absorb the financial impact of such an event."

On June 30, 2005, the balance in the Future Reserve Fund was $7,502,193, and the balance in the Building Operation and Maintenance Reserve Fund was $6,381,382. The 2005 Comprehensive Annual Report further states that the county collected more revenue than it expended in fiscal year 2005. The Comprehensive Annual Report reports further financial highlights for Fiscal Year 2005:

  • The County does not expect a decrease in sales tax revenues for fiscal year 2005 and an increase in Net Proceeds of Mines revenues is expected.

  • There were no new funds established and no funds were closed in 2005.

  • The County as of June 30, 2005 had no bonded debt

  • General Fund cash decreased $2,064,410, due to fund transfers to the Future Reserve, Building Maintenance, and Regional Transportation Funds

  • Total County cash increased $9,226,053 partly due to Eureka County School Bonds proceeds of approximately six million dollars.

  • Total County cash at June 30, 2005 was $43,000,981.

  • There were no major leadership changes for Eureka County during fiscal year 2005.

Eureka County's Fiscal Policies Have Resulted In A Steadily Growing Reserve Fund Balance

As the line graph shows, Eureka County's fiscal policies have resulted in a steadily growing reserve fund balance, even when general fund revenues decline, resulting in a substantial reserve.


The town of Eureka, the county seat, is in the southern portion of the county, and Crescent Valley is located in the northern part of the county. Both towns are unincorporated. Crescent Valley is governed by a 5-member Crescent Valley Advisory Board, under the authority of the Eureka County Board of County Commissioners. The principal services provided by the town of Eureka are fire protection, streets and street lighting, water and sewer service, while Crescent Valley provides fire protection, streets, water, maintenance of a park, and some general government functions.

Local Government Fiscal Conditions
Eureka County, Nevada
Socioeconomic Conditions and Trends Update
October, 2006

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