Transportation Revenue Sharing
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
Road Fund
Regular Appropriation364,783,000389,335,000416,771,700341,452,400360,734,600
State Salary and Compensation Allocation77,800
Continuing Approp-Road Fund130,529,089173,441,731
Other41,562,845(12,787,321)(56,584,300)
Total Road Fund536,952,734549,989,410360,187,400341,452,400360,734,600
TOTAL SOURCE OF FUNDS536,952,734549,989,410360,187,400341,452,400360,734,600
EXPENDITURES BY CLASS
Personnel Costs4,163,5653,753,9282,518,6002,358,6002,408,900
Operating Expenses20,176,45120,053,30410,720,60010,033,90010,126,200
Grants Loans Benefits200,893,459220,913,787193,102,900183,298,900193,672,900
Construction137,517,016138,913,423153,845,300145,761,000154,526,600
TOTAL EXPENDITURES362,750,492383,634,441360,187,400341,452,400360,734,600
EXPENDITURES BY FUND SOURCE
Road Fund362,750,492383,634,441360,187,400341,452,400360,734,600
TOTAL EXPENDITURES362,750,492383,634,441360,187,400341,452,400360,734,600
EXPENDITURES BY UNIT
County Road Aid138,568,056161,208,135135,863,800128,963,300136,265,000
Rural Secondary160,972,743161,353,886164,818,400156,447,400165,305,200
Municipal Aid62,230,94659,625,62457,166,70054,263,20057,335,500
Energy Recovery96,458539,299181,000181,000181,000
Rural and Municipal Aid882,289907,4972,157,5001,597,5001,647,900
TOTAL EXPENDITURES362,750,492383,634,441360,187,400341,452,400360,734,600
There are five components of the Revenue Sharing program: the County Road Aid program, authorized by KRS 179.410 - 179.440; the Rural Secondary Aid program, authorized by KRS 177.320; the Municipal Road Aid program, authorized by KRS 177.365 - 177.366; the Energy Recovery Road program, authorized by KRS 177.977-177.978; and other Special Programs.
The County Road Aid, Rural Secondary Aid, and Municipal Aid programs receive a portion of the state's motor fuels tax collections. The County Road Aid program receives 18.3 percent of motor fuels tax collections which is distributed to counties for the construction, reconstruction and maintenance of county roads and bridges. The Rural Secondary Aid program receives 22.2 percent of motor fuels tax collections, and funds are used to repair and maintain rural and secondary roads. Funds for both programs are allocated through a formula known as the "formula of fifths," as stated in KRS 177.360. Each county receives a portion of the statewide total as follows: one fifth is divided evenly among all counties, one fifth is divided proportionately based on the amount of rural population in each county, one fifth is distributed on the basis of rural road mileage in each county, and two fifths is apportioned according to each county's share of the total land area in the state.
The Municipal Road Aid program is funded by 7.7 percent of motor fuels tax collections. Distribution is made through a formula based upon the population contained in each city or unincorporated urban area.
Pursuant to KRS 183.220(3), two and one-tenth cents ($0.021) of the tax collected under the motor fuel tax are excluded from the calculations of revenue sharing distributions as prescribed in KRS 177.320(1) (the Rural Secondary program), KRS 177.320(2) (the County Road Aid program), and KRS 177.365 (the Municipal Road Aid program).
R-forty percent of the revenues collected from extended vehicle weight fees support the Energy Recovery Road System. Funds are distributed to the counties for the county-maintained portion of that system. The fund distribution is based on (1) the ratio of miles of roads in each county within this system to the total system miles, and (2) the ratio of the total tons of coal transported over the roads in each county to the total tons reported for the entire state. The Transportation Cabinet has the authority to expend the remaining 60 percent on the roads in the system.