Kentucky Revised Statutes Title XV. Roads, Waterways, and Aviation § 179.415.Payment of pro rata share of funds appropriated to counties

(1) On and after the fiscal year beginning July 1, 1980, and each fiscal year thereafter, the Department for Local Government shall pay to each county its pro rata share of any funds appropriated and any unexpended balance of funds appropriated for construction, reconstruction, improvement, and maintenance of county roads and bridges. During each fiscal year, the Department for Local Government shall make quarterly payments to each such county of the funds allocated in accordance with KRS 177.369.

(2) The expenditure of any money received by the county in accordance with the provisions of subsection (1) of this section shall be made solely for the purpose of construction, reconstruction, improvement, and maintenance of county roads and bridges.

(3) Any county which has received any money in accordance with the provisions of subsection (1) of this section shall retain all records of the expenditure of the money for a period of five (5) years and said records shall be subject to audit by the Department for Local Government for said period of time in order to determine the proper expenditure of said money for the purpose required by KRS 179.410.