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Board approves $3 million transfer to secondary roads fund
Summary
The board approved Resolution 37-2026 to transfer $3 million from local option sales tax into the county's secondary roads operating fund (Fund 20) to document capital improvements; the transfer was approved by roll call.
Pottawattamie County auditors presented and the Board of Supervisors approved Resolution 37-2026, documenting an annual transfer of $3 million from the local option sales tax to the county’s secondary roads operating fund (Fund 20).
Becky Winningham, Finance and Tax Officer in the Auditor’s Office, said the transfer documents reimbursement for capital-improvement expenditures and noted the local option sales tax balance before transfer was reported as about $4.1 million. Winningham said this transfer is an annual practice and historically set at $3 million.
A motion to approve was made and seconded; the board recorded a unanimous roll-call vote in favor of the resolution.
The resolution formalizes accounting between Fund 35 (local option sales tax) and Fund 20 (secondary roads operating) and does not by itself authorize additional spending beyond the engineer’s approved capital projects.
