Indiana Code 8-18-8-5 requires counties to first exhaust MVH funds to maintain county highways before using other revenue sources for those purposes. It is our audit position that money in MVH should first be exhausted on purposes specified in Indiana Code 8-14-1-4(a), as applicable, before other revenue sources may be used. However, it is unclear how Indiana Code 8-18-8-5 applies to MVH Restricted since Indiana Code 8-18-8-5 explicitly references “maintenance.” Clarification is being requested from the legislature as to their specific intent in the context of MVH and MVH Restricted.