Section 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.