(2) At the end of each month the forester, under the supervision and direction of the State Board of Forestry, shall render a statement on a basis of mileage or rental against each activity or program for transportation or equipment used or furnished for such activity or program. Administrative costs in connection with the operation of the equipment pool shall be included in the computation of the mileage or rental statement. The forester shall at all times keep records showing the mileage and rental charges, and against which activity or program the charges are a claim. The amount specified in the statement shall be a charge against the moneys available for such activity or program. All amounts so charged shall be credited to the State Forestry Department Account and, notwithstanding ORS 291.238, are available and shall be used exclusively for:
(a) The acquisition, operation, storage, maintenance, repair and replacement of equipment by the forester;
(b) Administrative expenses of the forester and the board in connection therewith; and
(c) The payment of insurance premiums for such equipment. [1965 c.253 §23]