§ 133. Machinery, tools, equipment, implements, materials and
supplies. 1. There is hereby continued in each county the separate fund,
known as the county road machinery fund. Such fund shall consist of, and
there shall be credited to such fund (a) such amounts as the board of
supervisors by resolution may, from time to time, appropriate thereto
from the general fund, (b) all rentals received from any source for the
use of county owned machinery, equipment, tools and implements,
including amounts payable pursuant to section one hundred seventeen of
this chapter, (c) all amounts payable thereto under the provisions of
subdivision three of this section, and (d) all other moneys received for
such fund from any other source pursuant to law.

2. The board of supervisors may, at any regular or special meeting,
appropriate available moneys in such fund for (a) the purchase and
repair of machinery, tools, implements and equipment to be used for
highway, snow removal or bridge purposes, (b) the operation of such
machinery, tools, implements and equipment and supplies therefor, (c)
the operation of necessary shops or garages under the jurisdiction of
the county superintendent, (d) the acquisition, construction,
reconstruction or repair of buildings, under the direction and
supervision of the county superintendent, for the housing or repair of
such machinery, tools, implements and equipment, and (e) the purchase of
materials and supplies adequate to provide a central stock-pile, on an
annual basis for highway, snow removal and bridge purposes. Should such
fund at any time become larger than necessary for the annual
requirements, any excess amount may, upon recommendation of the county
superintendent, be transferred to the general fund by resolution of the
board of supervisors.

3. Whenever materials and supplies from a central stock-pile,
established pursuant to subdivision two of this section, are used for
any highway, snow removal or bridge purpose, the cost of such materials
and supplies shall be considered as an expense of such purpose. On or
before the tenth day of each month, the county superintendent shall
prepare itemized vouchers, properly certified by him, covering the cost
of such materials and supplies used during the preceding month and
submit the same for audit. Payments therefor shall be made to the county
road machinery fund from appropriations provided for the purposes for
which the materials and supplies were used.

4. The county superintendent shall make all purchases chargeable to
the county road machinery fund. The superintendent may, with the
approval of the board of supervisors or of a duly authorized committee
thereof, sell any machinery, equipment, tools and implements used for
highway, snow removal or bridge purposes no longer needed by the county,
or which shall have become worn out or obsolete, or may exchange the
same or surrender it to the vendor as part payment for new machinery,
equipment, tools and implements. If sold, the proceeds shall be credited
to the receipts of such funds and become a part thereof. Any purchase of
new machinery, of a value in excess of ten thousand dollars, in order to
become effective, shall have the approval of the board of supervisors,
or a committee of the board duly authorized and designated by the board
for such purpose.

5. No claim chargeable to the county road machinery fund shall be paid
by the county treasurer unless such claim has first been approved by the
county superintendent of highways and shall have been audited by the
board of supervisors or a duly appointed auditing officer in the same
manner as other claims against the county; provided, however, that debt
service payments may be made without the approval of the county
superintendent of highways and without prior audit; and compensation for
the services of officers and employees engaged at agreed wages by the
hour, day, week, month or year may be paid without prior audit.