SESSION OVERVIEW

The Pawnee County Board of Commissioners convened on March 31, 2026, at 9:00 a.m. in the Pawnee County Courthouse. Present were Ron Seitz, Jan Lang, Lavon Heidemann, and County Clerk Lindsay Kostecka. The session covered routine approvals of minutes (March 17), agenda, and claims, followed by reports from the Treasurer, Emergency Management, and Highway Superintendent.

TIMELINE OF EVENTS

• 9:00 AM: Meeting opened; minutes and agenda approved.
• 9:10 AM: Public comment (No participation).
• Treasurer's Report: Cindy Johnson discussed the tax sale report; 99.3% collection rate noted.
• EMA Update: Megan Buckley discussed fire containment (133-acre fire) and Courthouse CCTV status.
• Hwy Dept: Chris Rauner presented the rock report and bridge inspection proposals.
• 10:08 AM: Meeting adjourned.

ANALYSIS & EVIDENCE

Treasurer's Report & Tax Sale

Treasurer Cindy Johnson reported a positive turnout for the recent tax sale with 7 prospective buyers. Collection remains high at 99.3%, with approximately $6,300 unallocated. Johnson noted that while some property owners do not see value in paying on certain properties due to quality, the community has been largely cooperative following receipt of notices.

Emergency Management & CCTV Security

EMA Director Megan Buckley provided updates on a 133-acre fire that claimed four structures. Collaborative efforts between Cook, Peru, and Elk Creek were highlighted, with the Peru fire reported at 65% containment. No burn permits are currently being issued.

The discussion shifted to the Pawnee County Courthouse CCTV infrastructure, recently completed by Big Red Coms. The system features 8 cameras and offers cloud-based storage with additional "Super User" options at a premium.

Watchdog Note: Director Buckley exhibited significant defensiveness when questioned about CCTV management. She refused to disclose the drive location (understandably) or who in Johnson County manages similar footage, within earshot of Public Oversight. Called for Executive Session to discuss further. Furthermore, Buckley engaged in grandstanding and "a-political" jokes that appeared to mock the presence of independent oversight. Her dismissive attitude regarding the Pawnee County Sheriff’s Office's repeated inquiries into CCTV management protocols remains a point of concern for transparency.

Highway Department & Personnel

Hwy. Supt. Chris Rauner reported on successful employee training, including a 3-day road grading exercise. A new employee, Tom, started March 30. Rauner also emphasized increased compliance with safety vest requirements among staff.

Financial Review: Claims & Expenditures

Total Net Payroll reached $44,744.15. Notable General Fund expenditures included $55,946.70 to Eagleview Technologies for appraisal services and $1,144.00 to SoarinGroup for IT support. The Road/Bridge fund saw a $38,537.12 payout to Martin Marietta Materials for rock. Specifically, $10,844.41 was disbursed from the Inheritance Tax Fund to Big Red Communications for security services.

In Nebraska, this fund is unique as it is a county-level tax on beneficiaries of an estate; while the state sets the rates, the revenue remains with the county to support general operations and infrastructure. However, the reliance on this specific fund for security infrastructure introduces some risk; because the revenue is inherently tied to the unpredictable timing of local estates, it is notoriously inconsistent. Using a fluctuating fund for projects requiring continuity—such as ongoing cloud storage and CCTV maintenance—potentially threatens the long-term sustainability of the system.