Ala. Code § 45-27-130: Construction, Repair, and Maintenance of County Roads and Bridges; Budget.

The roads and bridges of Escambia County shall be constructed, repaired, and maintained on the basis of the county as a unit and without regard to district lines. No county personnel or equipment shall be allocated or used in the construction, repair, and maintenance of county roads and bridges on any basis other than the county as a unit. The county commission shall adopt annually a detailed financial budget to be followed during the ensuing year in the construction, repair, and maintenance of the roads and bridges of the entire county. The budget shall specify the roads and bridges to be repaired and where new roads and bridges are to be located and constructed, and shall allocate a specific amount or portion of county funds for the repairs and construction. The budget shall not be departed from except in cases of emergency upon a unanimous vote of the county commission.