The Highway Superintendent is required to submit an annual budget and a One & Six Year Road Plan to the Board of Commissioners and the Nebraska DOR. The budget should reflect the road maintenance needs and construction improvements on or before April 1st of each year. The Board of Commissioners, with the assistance of the Highway Superintendent, must prepare and adopt a One and Six Year Road Plan which includes the following items:
A project accomplishment list for the next fiscal year.
A project priority list for the following five fiscal years. The project accomplishment list and annual budget may be revised only if unforeseen circumstances occur. Any revision must be approved by the Nebraska Board of Classification and Standards.
The priority of improvement of roads is within the sound discretion of the Board of Commissioners.