E.2) Discussion and consideration of approval Resolution No. 2026-02FD which establishes the Elko County Fire Equipment and Capital Reimbursement Fund to be used to receive and reinvest revenues from reimbursable incident response and related activities to support operations, mitigation, and capital needs and defines how those funds will be reinvested into Fire District operations. 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.