The board of county commissioners of any county having used materials or current operating funds in connection with or to pay all, or any part of, the cost of any road or bridge project, all or any portion of which, is to be reimbursed, may expend the moneys so received as a reimbursement for the same purposes for which the reimbursed funds or materials were originally budgeted or intended if such expenditures are made in the same budget year or the next budget year after the budget year when such materials or current operating funds were so used even though so doing would result in greater expenditures for such purposes than were included in the county budget for the period when such expenditures are made.
K.S.A. 68-151o