(a) The funds made available by appropriations of the General Assembly for distribution to the counties to be used exclusively for the construction and maintenance of the public roads shall be distributed by the Office of the State Treasurer before the tenth day of each month to each county fiscal officer. The amounts distributable each month shall be one-twelfth of the amounts provided for each county in the following table:

County Amount

------ ------

Appling.......................................................… $ 38,074.69

Atkinson.......................................................… 27,609.69

Bacon*.........................................................… *21,562.95

Baker..........................................................… 22,251.20

Baldwin........................................................… 18,840.71

Banks*.........................................................… *20,573.60

Barrow.........................................................… 24,217.62

Bartow*........................................................… *36,861.04

Ben Hill.......................................................… 25,016.48

Berrien........................…............................… 39,448.11

Bibb...........................................................… 23,108.44

Bleckley*......................................................… *17,998.86

Brantley.......................................................… 28,135.09

Brooks*........................................................… *38,865.35

Bryan..........................................................… 28,423.90

Bulloch*.......................................................… *64,465.57

Burke*.........................................................… *75,000.00

Butts..........................................................… 18,462.78

Calhoun........................................................… 21,406.25

Camden.........................................................… 26,030.40

Candler*.......................................................… *24,844.41

Carroll........................................................… 50,097.45

Catoosa........................................................… 16,941.89

Charlton.......................................................… 32,113.99

Chatham........................................................… 27,001.32

Chattahoochee..................................................… 11,783.12

Chattooga*.....................................................… *22,453.99

Cherokee*......................................................… *40,216.23

Clarke.........................................................… 13,500.66

Clay...........................................................… 13,973.83

Clayton........................................................… 19,101.87

Clinch.........................................................… 44,766.64

Cobb*..........................................................… *35,917.78

Coffee.........................................................… 39,841.39

Colquitt*......................................................… *43,774.21

Columbia*......................................................… *24,709.22

Cook*..........................................................… *18,720.87

Coweta*........................................................… *37,690.62

Crawford.......................................................… 24,574.03

Crisp*.........................................................… *33,241.61

Dade...........................................................… 18,690.15

Dawson.........................................................… 27,833.97

Decatur*.......................................................… *43,918.62

DeKalb*........................................................… *44,573.07

Dodge..........................................................… 42,198.01

Dooly*.........................................................… *42,342.42

Dougherty......................................................… 23,102.29

Douglas*.......................................................… *21,612.13

Early..........................................................… 31,656.19

Echols.........................................................… 26,310.00

Effingham*.....................................................… *51,077.60

Elbert*........................................................… *33,014.24

Emanuel*.......................................................… *60,964.97

Evans..........................................................… 18,094.08

Fannin*........................................................… *19,885.36

Fayette........................................................… 23,805.90

Floyd*.........................................................… *34,243.25

Forsyth*.......................................................… *23,615.40

Franklin.......................................................… 30,900.35

Fulton*........................................................… *75,000.00

Gilmer*........................................................… *27,572.82

Glascock.......................................................… 13,257.93

Glynn..........................................................… 24,798.32

Gordon*........................................................… *26,509.72

Grady..........................................................… 45,755.99

Greene*........................................................… *29,895.63

Gwinnett*......................................................… *46,250.67

Habersham......................................................… 28,125.86

Hall.........................…..............................… 37,592.30

Hancock*.......................................................… *31,047.83

Haralson*......................................................… *29,520.79

Harris.........................................................… 37,254.32

Hart*..........................................................… *28,669.70

Heard*.........................................................… *26,617.25

Henry*.........................................................… *32,246.12

Houston........................................................… 26,949.09

Irwin*.........................................................… *22,583.03

Jackson........................................................… 29,102.93

Jasper.........................................................… 37,595.37

Jeff Davis*....................................................… *25,071.77

Jefferson*.....................................................… *57,867.87

Jenkins*.......................................................… *22,524.65

Johnson........................................................… 23,197.54

Jones..........................................................… 27,327.01

Lamar*.........................................................… *17,190.76

Lanier.........................................................… 31,063.20

Laurens*.......................................................… *64,652.00

Lee*...........................................................… *26,869.20

Liberty........................................................… 36,990.10

Lincoln........................................................… 21,609.04

Long...........................................................… 19,292.36

Lowndes........................................................… 46,859.02

Lumpkin........................................................… 22,868.78

McDuffie*......................................................… *23,947.23

McIntosh.......................................................… 17,857.49

Macon..........................................................… 48,727.38

Madison*.......................................................… *29,914.07

Marion*........................................................… *23,332.74

Meriwether.....................................................… 43,393.22

Miller*........................................................… *17,267.58

Mitchell.......................................................… 48,825.44

Monroe.........................................................… 39,758.43

Montgomery*....................................................… *23,179.10

Morgan*........................................................… *30,387.24

Murray*........................................................… *20,075.85

Muscogee.......................................................… 27,078.13

Newton.........................................................… 35,290.98

Oconee.........................................................… 17,820.62

Oglethorpe*....................................................… *28,556.04

Paulding*......................................................… *32,301.42

Peach..........................................................… 15,049.21

Pickens........................................................… 28,205.75

Pierce.........................................................… 23,108.43

Pike*..........................................................… *18,398.25

Polk...........................................................… 22,318.80

Pulaski........................................................… 19,621.12

Putnam*........................................................… *26,248.55

Quitman........................................................… 10,741.53

Rabun..........................................................… 20,321.66

Randolph*......................................................… *21,738.09

Richmond*......................................................… *38,043.96

Rockdale.......................................................… 18,213.91

Schley.........................................................… 16,932.66

Screven*.......................................................… *60,547.13

Seminole*......................................................… *19,393.75

Spalding*......................................................… *21,950.09

Stephens*......................................................… *20,109.65

Stewart.....................…...............................… 20,051.27

Sumter*........................................................… *38,590.89

Talbot.........................................................… 31,284.41

Taliaferro.....................................................… 15,122.95

Tattnall*......................................................… *37,315.77

Taylor.........................................................… 32,104.78

Telfair........................................................… 45,104.61

Terrell........................................................… 22,899.50

Thomas.........................................................… 54,850.65

Tift*..........................................................… *25,382.10

Toombs*........................................................… *34,163.37

Towns..........................................................… 16,170.68

Treutlen.......................................................… 23,154.52

Troup..........................................................… 32,952.79

Turner*........................................................… *24,466.49

Twiggs*........................................................… *28,918.57

Union..........................................................… 19,396.83

Upson*.........................................................… *22,893.36

Walker.........................................................… 35,764.15

Walton*........................................................… *30,774.37

Ware...........................................................… 42,609.73

Warren.........................................................… 28,371.66

Washington*....................................................… *60,362.76

Wayne*.........................................................… *32,949.72

Webster........................................................… 15,325.74

Wheeler........................................................… 26,162.52

White..........................................................… 17,537.95

Whitfield*.....................................................… *23,028.55

Wilcox.........................................................… 32,157.02

Wilkes*........................................................… *25,809.18

Wilkinson*.....................................................… *27,443.76

Worth*.........................................................… *42,265.60

TOTAL............................................................$4,810,846.70

*Counties with this symbol have increased amounts to figures shown in order to bring them to the average of 14.13 percent.

(b)

(1) The governing authority of each county shall submit to the state auditor a copy of its regular annual audit not later than 180 days after the end of the fiscal year for which the audit was made. If an extension of time is granted to a county for the filing of the audit required by Code Section 36-81-7 or the correction of deficiencies in such an audit, then the same extension of time shall apply for purposes of this paragraph. The state auditor shall compare the amount of funds distributed to each county in the year of the audit against the amount of funds expended by the county in that year for the purposes authorized by this Code section. In the event the state auditor determines that the amount so expended in any year is less than the amount distributed, he shall certify the amount of the difference to the Office of the State Treasurer, which shall deduct and withhold the certified amount from the next funds to be distributed to the underexpending county under this Code section. In the event a county expending less than the amount distributed to it certifies at the time of the submission of its audit or within a reasonable time thereafter that it is accumulating the unexpended funds for a specified allowable purpose and submits proof of the deposit or investment of the funds, the county shall be deemed to have complied with this subsection, except that the amount of the unexpended funds shall be added to the amount of funds distributed to the county in the next succeeding year or years for the purpose of making the comparison and determination provided in this Code section. Upon the request of the Governor or the commissioner of transportation, the state auditor may audit the books and records of each county to verify the accuracy of the audits filed with him and to ensure that the expenditure of the funds has been made for the purposes intended.

(2) The procedure provided in this subsection shall apply to any grants to counties under any provision of law from motor fuel tax funds.

(3) The Secretary of State shall mail a copy of this subsection to the chairman and the clerk of the governing authority of each county.

(c) The Office of the State Treasurer shall pay to each county the amount provided in this Code section in 12 equal monthly installments. The amount necessary to make each monthly payment to the proper officials of the various counties is appropriated for the purpose and made a special and continuing appropriation.

(d) If the Office of Planning and Budget fails to make available for any quarter of a fiscal year a sum sufficient to pay in full the appropriation provided in subsection (c) of this Code section, the distribution of funds to the counties for that quarter shall be on the basis existing prior to January 1, 1979. No county shall receive less than $17,500.00.