The County Highway Unrestricted exhibit reports total assets of $9,075,562.17 and a cash fund balance of $8,446,170.21 as of June 30, 2026. Revenues apportioned to the highway unrestricted fund (state motor‑fuel and related receipts plus miscellaneous reimbursements) totaled $5,313,497.04 for 2025‑26, and the Schedule 8 detail lists district‑level capital outlays and CIRB projects that comprise the highway plan.
The county requested $8,041,974.77 in unrestricted highway appropriations for 2026‑27, with multiple district accounts (Highway Districts 1–3) and CIRB project subaccounts reflected in the prior‑year expenditures. TURNER & ASSOCIATES’ compilation accompanies the exhibits; its report notes that it performed a compilation and “did not audit or review the prescribed financial statements,” language the county included with the packet.
Why it matters: highway funds and CIRB projects are central to local infrastructure and explain much of the county’s restricted cash and capital outlay plans. The packet shows substantial carryover balances that will fund capital work and district maintenance in the coming year.