Kentucky Revised Statutes Title VI. Financial Administration § 48.710.Road fund; surplus fund account

(1) It shall contain all surplus tax receipts accruing to the road fund as provided by KRS 48.140(3);

(2) It shall contain all funds lapsed from moneys originating from road fund receipts;

(3) It shall contain all receipts from the sale of surplus property purchased with road fund receipts;

(4) It shall contain all road fund receipts in excess of estimates;

(5) It shall contain all moneys saved as a result of a reorganization of state government operations funded by the road fund;

(6) Funds in the account shall be invested at interest and the interest shall also accrue to this account;

(7) It shall contain any other funds which are required by law or regulation to accrue to the surplus account of the road fund; and

(8) No expenditures shall be made from this account unless appropriated by the General Assembly or unless required by budget reduction provisions of a branch budget bill, or as provided by KRS 48.130.