Budget & Fiscal Information

The County Engineer must prepare an annual budget and five year program that identify how the county will be spending its funding on the county roads.  These documents are submitted to the Board of Supervisors for approval.    

Revenue Sources & Distribution


The department’s main sources of revenue are the Road Use Tax and, locally, property tax from the Rural Levy. Road use taxes are generated from public federal and state user fees on fuel, vehicle registration and driver’s licenses, along with other user fees. These monies are then distributed for use on state, county, city or park highway systems by statutory formulas. Some counties also receive revenue from the General Levy and Local Option Sales Tax.  

County Engineers are pressed to find funding from other sources, including but not limited to federal bridge replacement monies, Revitalize Iowa’s Sound Economy (RISE) grants, miscellaneous grants, permit fees and salvage items sold.  

Fund Spending Limitation


Funds can only be spent on the County system unless the Board of Supervisors has entered into an agreement with a city or the Iowa Department of Transportation. 

Fiscal Year Documents


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