The board of supervisors of any county in this state is hereby authorized and empowered to use any available road funds of the county or beat to match any available federal funds for the purpose of building, hard surfacing, or graveling the roads of the respective county or beats of the county. Roads designated as school transportation routes shall be given preference.
The board of supervisors of any county is authorized and empowered to permit the use of county labor, machinery, and equipment, and to appropriate funds from the county's part of the gasoline money for purposes provided in this section.