5.01

Commissioners Court will annually determine the available resources for Road District budgets by taking the Auditor’s revenue projections and deciding of a) revenues to be transferred to the General Fund, b) revenues to be transferred to debt service use, c) revenues to be used to purchase standard equipment, and d) revenues to be used to establish reserves.

5.02

The County’s four Road and Bridge Districts will share the remaining available resources each year according to the following formula. Each district will receive an allotment equal to .001 times the number of documented type “A” miles times available resources plus an equal share of all remaining available resources.

5.03

Road and Bridge funds dedicated to debt service will be accounted for separately from funds devoted to road maintenance and construction.

5.04

Road and Bridge Districts shall reappropriate unencumbered cash balances from their prior fiscal year operating budget to the operating budget of each subsequent fiscal year. Each Road and Bridge District shall receive only that amount of unencumbered cash remaining in their budget at the end of the fiscal year, as certified by the County Auditor. The reappropriated cash balances will be in addition to, and not part of, each District’s calculated budget allocation. Encumbrances will be separately enumerated by the Auditor and discussed individually in a briefing session before the Commissioners Court.

5.05

Projects within city limits will typically result in a cost-sharing arrangement with the city. The city will provide a depository account in an amount equal to its expected share of the project.

5.06

Road and Bridge superintendents will provide an annual estimate of projects they intend to undertake, including the cost of the project and the cost sharing, or reimbursement arrangements, if any. Usually, this estimate will be made in conjunction with the Public Works Department (for bond projects) and the cities.

5.07

Road and Bridge superintendents will submit a “Common Equipment” list to the Office of Budget and Evaluation for inclusion in the Baseline Budget. “Common Equipment” is equipment to be shared by the districts and paid for by “common” funds, i.e., before applying the formula discussed in Section 5.02.

5.08

Road and Bridge superintendents will submit individual lists of district equipment to the Office of Budget and Evaluation for inclusion in the Baseline Budget. The list will include the rationale for purchase or replacement. The Office of Budget and Evaluation will obtain an objective third-party opinion of the needs of each district.