The Highway Commissioner oversees construction and maintenance of roads and bridges. The Commissioner submits a tax levy and budget for the highway department. Neither the township board of trustees, nor the Supervisor, has any jurisdiction over the Highway Commissioner or road district employees

The highway commissioner annually submits the tax levies for the following year. They are submitted to the township board so that they can be certified to the county clerk and filed no later than the last Tuesday in December. The certificate of levy may not be increased or decreased in any way by the township board. If the levy is an increase of more than 5% over the previous year's extension, then the road district will have to go through Truth in Taxation.

Thirty days prior to the adoption of the road district's budget and appropriation ordinance, the highway commissioner must submit to the township clerk and the township board a tentative budget and appropriation ordinance. This budget will be available for public inspection for 30 days. The township board must approve the highway budget or any part thereof they deem necessary at the public hearing, on or before the last day of the first quarter of the fiscal year.

Within 30 days preceding the annual township meeting, the highway commissioner must submit a report to the township board showing an inventory of equipment and a statement of all outstanding bills.

The highway commissioner has the authority to contract with the highway commissioner of any other road district or with the corporate authorities if any municipality or county to furnish or obtain services and materials for the maintenance, repair and construction of roads.

Within 30 days after issuing warrants, the highway commissioner must furnish the county engineer a list of such warrants showing where money was spent, for what purpose, and the amount expended. The township clerk must countersign and keep record of warrants.

The township highway commissioner has the authority to purchase, lease or finance the purchase of equipment.

The road district must adopt an ordinance stating its intent to comply with the Illinois Prevailing Wage Law. Within 30 days after adoption, a notice must be published in the newspaper. A certified copy of the adopted ordinance and the certificate of compliance must be filed with the Secretary of State's Office.

In paying bills, the highway commissioner fills out an order for payment. This must be countersigned by the clerk prior to approval by the township board. The clerk then delivers all approved claims to the supervisor for payment.

Once the road district budget is adopted, the highway commissioner is free to spend as he sees fit as long as the expenditure is accounted for in the budget.