With $44 million in state Department of Transportation funding in the offing for the proposed Effingham Parkway, Effingham County is footing the tab for a mandated value engineering study. County commissioners approved a contract with Michael Baker International for the study, which is done on any road project exceeding $50 million. The parkway cost, including construction, engineering, utilities and rights-of-way acquisition, is estimated to be $51.94 million.