§ 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.