COUNTIES ‑- POWER TO DECLARE EMERGENCY ‑- FLOODS ‑- ROAD MAINTENANCE ‑- TRANSFER OF MONEYS FROM ONE FUND TO ANOTHER Road and flood control work, made necessary by flood, falls within the purview of RCW 36.40.180, which permits county commissioners by a unanimous vote to make any expenditures necessary to meet nondebatable emergencies.  Money may not be transferred from the current expense fund to the road fund or to the river improvement fund, to finance such emergencies.