Finding F16
From 2015 until to the present, despite rising UPL, rising amortization payments, and repeated extensions of the amortization period, the County did not develop and implement any plan that addressed the mounting debt.
Jury report: Planning for the Future: The Board of Supervisors' Approach to the Growing $220-Million Problem of Unfunded Pension Liabilities · PDF page 22
Permanent linkOfficial response
Nevada County Board of Supervisors
Disagrees; cites the 2019 policy, October 2025 policy revision and a forthcoming annual funding plan.
Read official response · PDF page 8The response provides policy and resolution references and scheduled actions. It partly answers the compound finding: a policy and developing plan do not document implementation of the complete debt-addressing plan described by the jury.
- Bring the annual pension funding plan for Board consideration. Owner: Nevada County Board of Supervisors. Timing: 2026-05-12.
- Plan an additional discretionary pension payment for FY2026–27. Owner: Nevada County Board of Supervisors. Timing: FY2026–27; described as planned, not a verified payment..
This review evaluates the response document. Implementation claims have not been independently verified.