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8820.1500 LOCAL STATE-AID ROUTE STANDARDS,FINANCING 14 its useful life,the commissioner may determine an amount the county shall pay back to the county's maintenance account. Subp. 11 a. Transportation revolving loan fund. The commissioner shall set up a payment schedule that matches the transportation revolving loan fund repayment schedule, itemizing the total amount of principal and interest. The amount needed from the appropri- ate state-aid construction fund to pay the principal due on the loan and the amount needed from the appropriate state-aid maintenance fund to pay the current interest must be paid to the county or urban municipality. The total maximum annual repayment of funds loaned from the transportation revolv- ing loan fund and state-aid bond funds subject to reimbursement from state-aid funds due in any calendar year is limited to 50 percent of the amount of the county's or urban munic- ipality's last annual construction allotment at the time of the loan. The loaned funds subject to reimbursement from state-aid funds are to be expended only on approved state-aid projects and for items determined to be eligible for state-aid reimbursement. A county or urban municipality that intends to borrow funds for a specific state-aid project shall notify the commissioner of this intent without delay upon awarding a contract or executing a force account agreement and submittal of a Report of State Aid Contract. Upon completion of each state-aid project,a statement of final construction costs must be furnished to the commissioner by the county or the urban municipality in the form of a Report of Final Estimate. Subp. 12. Municipal state-aid funds;county or trunk highway projects. The gov- erning body of an urban municipality desiring to use a portion of its state-aid funds for improvements within its boundaries on a state trunk highway or county state-aid highway, must have the plans approved by the state-aid engineer before bids are opened for these purposes. The extent of state-aid participation must be determined on the same basis as a regular municipal state-aid highway project,including engineering and right-of-way costs. Statutory Authority: MS s 14.389; 161.082; 161.083; 162.02; 162.09; 162.155; L 1983 c 17 History: 8 SR 2146; 15 SR 2596; 20 SR 1041; 23 SR 1455; 24 SR 1885; 29 SR 449; 32 SR 608; L 2009 c 101 art 2 s 109; 36 SR 925 8820.1600 ANNUAL STATEMENTS. Within 30 days after the close of each year, the commissioner shall make available to each county or urban municipality annual statements as to the status of its respective state-aid accounts. Statutory Authority: MSs 161.082; 161.083; 162.02; 162.09; 162.155;L 1983 c 17 History: 8 SR 2146; 20 SR 1041; 29 SR 449 8820.1700 OTHER AUTHORIZED PAYMENTS. Certain specific allotments or transfers of state-aid funds have been authorized by law. These will be processed as provided in parts 8820.1800 to 8820.2400. Statutory Authority: MSs 161.082; 161.083; 162.02; 162.09; 162.155;L 1983 c 17 History: 8 SR 2146 8820.1800 TRANSFER FOR HARDSHIP CONDITION OR LOCAL OTHER USE. Subpart 1.Hardship. When the county board or governing body of an urban munic- ipality desires to use a part of its state-aid allocation off an approved state-aid system, it shall certify to the commissioner that it is experiencing a hardship condition in regard to