KRS 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 expen diture 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 wh ich 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.