E.1) Discussion and consideration of approval Resolution No. 2026-01FD which establishes the Elko County Fire Operations Reimbursement Fund which is a dedicated fund for reimbursement of revenues generated from incident response, mitigation grants, contracts, and grant-funded projects, and defines how those funds will be reinvested into Fire District operations.   These funds would be used for operations, staffing, mitigation projects, grant match, and capital needs with no impact to the General Fund. The Elko County Fire Protection District routinely receives reimbursement from incident response, mitigation grants, contracts, and grant-funded projects. These funds are not currently tracked in a single dedicated fund. Establishing a Special Revenue Fund ensures proper accounting, eliminates co-mingling, and provides a consistent framework to reinvest funds into operations, mitigation, and capital needs.