The Woodbury County board approved funding of $298,232 for a one-mile road replacement at Little Sioux Park, voting 5–0 to allocate a mix of capital improvement program (CIP) and local-option funds to cover the project.

County conservation staff presented the request and said contractors confirmed availability to complete the one-mile project. Ryan (county finance staff) advised the board that unspent prior-year CIP funds can be reallocated but that doing so would require a reallocation hearing if the original borrowing documents did not specify the new use; he said roads are permitted uses for CIP but the county should add proper wording to any future borrowing documents if the FY26 borrowing is used.

Board discussion focused on multiple funding sources and household priorities. Staff reported available balances: approximately $90,800 in prior-year CIP funds that cannot be used without a reallocation hearing, and roughly $85,700 in the FY26 CIP balance. Board members said local-option (referred to in the meeting as “lost” funds) totaled about $228,000 projected by the end of FY26; several supervisors proposed using the bulk of those local-option funds for the road while reserving a cushion in other funds for possible emergencies and small facility repairs.

After debate about alternatives — including using gaming revenue, CIP, or a combination of funds — a motion was made to approve $298,232 for the road project with $85,700 coming from the FY26 CIP balance and the remainder to come from local option sales tax and related local funds. The board voted to approve the expenditure (motion recorded as approved). Supervisors discussed additional facility needs — an HR office update (~$30,000) and repairs at the Anthon courthouse — and directed staff to return with the detailed funding plan that will show how local option, gaming, and CIP balances will cover the approved amount and remaining county priorities.

Conservation staff said their contractor hoped to complete the project by the end of July. The board directed staff to schedule any required reallocation hearing for prior-year CIP funds if the county elects to use those funds; staff also were instructed to include the needed CIP wording if the county borrows in FY26 and intends to apply those proceeds to roads.