3.B) Discussion and consideration to review, discuss, and make recommendations to the Elko County Board of Commissioners for inclusion in the Fiscal Year 2027 Elko County budget, including personnel requests, services and supplies, and capital requests.   PERSONNEL REQUEST Review and consideration of new positions Review and consideration of position adjustments/reclassifications Discussion of fiscal impacts, operational need, and organizational alignment   SERVICES AND SUPPLIES Review of departmental requests for increases or adjustments to services and supplies budgets Evaluation of ongoing operational costs and contractual obligations   CAPITAL REQUESTS Review and prioritization of capital improvement and equipment requests