The function of this Special Revenue fund is to provide for the design, construction, and maintenance of roads and bridges in the county, and as such, includes both operating and capital components. This fund is managed by the Public Works department and expenditures are funded by revenues including Property Tax, Specific Ownership Tax, Sales and Use Taxes, and Highway User Tax Fund (HUTF) revenues with use restrictions imposed by the state. The Road & Bridge Fund is projected to end up with a $10.7M fund balance for 2022, and an $845K fund balance in 2023. Additional transportation projects are funded from a 0.085% sales and use tax, with use restrictions imposed by a ballot measure authorizing the tax. The fund’s levy is 0.186 mill, which will generate $1,707,022 in budgeted net property tax revenue. The 2023 adopted expenditure budget of $37,165,444 includes the following appropriations:

• Transportation - Sales and Use Tax ($20,426,245)
• Road and Bridge Projects and Maintenance ($16,739,199)