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FISCAL IMPACT: <br /> Option 1 —Reinstate the Road Fund Diversion for 2027 <br /> Reinstating the diversion would provide additional unrestricted General Fund revenue <br /> and could reduce the need for reductions or constraints across General Fund departments <br /> and offices. It would also continue the historical practice of using Road Fund resources <br /> to support road-related public safety activities. <br /> The corresponding impact would be reduced resources available to the Road Fund, <br /> potentially resulting in additional maintenance deferrals and reductions in available <br /> funding for capital projects. <br /> Option 2—Do Not Reinstate the Road Fund Diversion for 2027 <br /> Not reinstating the diversion would preserve Road Fund resources and provide additional <br /> capacity for preventative maintenance, capital projects, and future Road Fund <br /> obligations. <br /> The corresponding impact would be reduced unrestricted General Fund resources, <br /> potentially increasing pressure on General Fund reserves and requiring additional <br /> reductions, constraints, or reprioritization across General Fund departments. <br /> The financial impact of the diversion to the Road Fund must be considered in the context <br /> of both the current Road Fund balance and the longer-term phase-out of REET II <br /> revenue. While the diversion provides additional unrestricted General Fund capacity, <br /> retaining those resources in the Road Fund provides capacity for road maintenance, <br /> capital projects, and potential grant matching. <br /> Regardless of the decision for 2027, the Road Fund diversion should be reviewed <br /> annually based on the financial condition, service needs, and long-term outlook of both <br /> the Road Fund and General Fund. <br /> Annual Fund Balance Year End Fund <br /> Percentage Change Fund Balance <br /> 30.00% $40 M M <br /> 20.00% $30 MM <br /> 10.00% ■ . <br /> $20MM <br /> 0.00% � - <br /> -10.00% $10 MM <br /> -20.00% $0 MM <br /> 2023 2024 2025 2022 2023 2024 2025 <br /> ■Gen Fund ■Road Fund —Gen Fund Road Fund Adjusted RF <br /> ATTACHMENTS: <br /> • Public Works Road Diversion Impacts <br /> • 2026 County Road Diversion Memo <br /> Page 3 of 3 <br /> Auditor"Special Meeting Staff Report",8/11/2026 <br />