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Board approves $298,232 for Little Sioux Park road replacement, agrees funding mix
Summary
Board approved $298,232 for a one‑mile road replacement at Little Sioux Park, allocating $85,700 from FY26 CIP and the balance from local option sales tax after discussion on CIP reallocation and timing; motion passed 5–0.
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The board approved $298,232 to replace one mile of road at Little Sioux Park, approving $85,700 from fiscal‑year 2026 CIP borrowing and the remainder from local option sales tax funds. The item returned from a prior meeting and included a staff explanation that reusing unspent prior‑year CIP funds would require a formal reallocation hearing if FY24 funds were used; staff said FY26 borrowing could be used if the borrowing documents include the appropriate language.
Board members and staff discussed multiple funding scenarios during deliberations. Ryan reported the FY24 CIP balance at $90,805 and FY26 CIP at $85,700, and noted local option (LOST) funds would have about $228,000 available at the end of FY26. Several members favored using FY26 CIP first and tapping local option funds for the balance to preserve flexibility. Nelson moved to approve the funding package with the specified split; Owen seconded and the motion passed 5–0.
Dan Heisel, representing county conservation, told the board the contractor expects to begin soon and "hopes to have that done in July and be done by the end of July." Staff and the conservation board will coordinate timing and any follow‑up contracting or permitting actions.
The board also discussed using gaming/local option funds and leaving a cushion in CIP for unexpected repairs; Ryan noted that some prior allocations could be returned to local option through FEMA reimbursements but the timing is uncertain. The approval authorizes staff to proceed under the funding plan approved at this meeting.

