KRS 183.690: Transfer of surplus to depreciation account.

If a surplus is accumulated in the operating and maintenance funds equal to the cost of

maintaining and operating the airport facilities during the remainder of the calendar,

operating or fiscal year, and during the succeeding like year, any excess over such amount

may be transferred at any time by the legislative body of the governmental unit to the

depreciation account, to be used for improvements, extensions or additions to the airport

facilities or the air navigation facilities.