The Rural Secondary (RS) Program is funded by 22.2% of the motor fuels tax revenue. These funds are used for the construction, reconstruction and maintenance of secondary and rural roads in each county. Allocation of RS funds is determined using the Fifths Formula. The Transportation Cabinet is responsible for expending all Rural Secondary Program funds.

This program is provided for by Kentucky Revised Statutes (KRS) 177.320 through 177.360.