P.1) Discussion and consideration to approve the Elko County Debt Management Plan and Elko County Fire Protection District Debt Management Plan for Fiscal Year 2027.   Nevada law requires local governments that contemplate issuing general obligation debt to annually prepare and adopt a debt management plan.  The plan provides an overview of the County's existing indebtedness, debt management policies, and any anticipated debt financing over the upcoming planning period.   Approval of the Fiscal Year 2027 Debt Management Plan satisfies the County's annual planning requirement and does not authorize the issuance of any debt.