The Department of Revenue shall administer the fund. The purpose of the fund is to: (1) Provide for the distribution of moneys to counties, in accordance with § 31-34-2 ; and (2) Provide for the accounting and safekeeping of unobligated or unspent moneys distributed to rural access distribution funds, as provided in chapter 31-34 . Source: SL 2026, ch 127 , § 2.