Before anyone blames our prior administrations for misusing funds from the Local Option Fuel Taxes, you have to read what we received from our CPA to which our previous attorney Karen Hatton advised us to listen to our CPA. Thank God Helen Miller was in the fight with us for what is right with our streets and roads money and hired an attorney who provided us with the correct law.
At least his interpretation should be funny to those who knew White Springs funds were mishandled, including those in Hamilton County.
Of course you can spend fuel tax funds on the salaries of Town officials.
Pam accounts for roads and street expenditures, she takes minutes of meetings in which road and streets are discussed (obviously), bills are received and paid relating to roads and streets. Ditto for the employee who patches a pot hole. Stacy manages employees relating to roads and streets (“fix that pot hole”). Council provides oversight/direction.
All costs that are directly or indirectly related to roads and streets are allowable costs. The above must be incurred to properly manage the roads and streets located within the Town of White Springs. (Direction by Council; employee management by Stacy; budgeting, bill pay, and accounting by Pam, actual maintenance by Town employees).
Many local governments allocate costs based on the portion of the budget that roads and streets represents when compared to the total (General Fund) budget.
Costs may be allocated to roads and streets, including salaries, as long as any reasonable method is used.
The Town has not allocated costs in the past simply because funds were not available – funded via general revenues.
The Statutes that reference the use of the fuel taxes are at Florida Statutes Chapters 206 and 207 .