ARTICLE  VII Provincial Finance SECTION  2036 . Deposit of Surplus Funds . — The provincial treasurer shall deposit his surplus funds in the Philippine National Bank or, upon resolution of the provincial board approved by the Executive Secretary, in any bank duly designated as a depository f or Government funds. [83-13 ( h ); 721-1; 1396-17 ( g ); 1792-39; 2214-1.] SECTION  2037 . Provincial General Fund.  — All provincial moneys in the provincial treasury which are not lawfully dedicated or reserved for some particular use shall constitute the general fund and shall be available for the payment of obligations not charg eable to other funds, though transfers of moneys therefrom to other funds of the province may be made by proper appropriation for their augmentation and use. DHcESI SECTION  2038 . Exhibition Fund.  — Any provincial board may, in its discretion, create a special fund in the provincial treasury to be known as the provincial exhibition fund and may make appropriations to the credit thereof. Such fund shall be subject to th e control of the provincial board and shall be utilized in its discretion for local provincial or interprovincial exhibitions or to enable the province to make a creditable exhibit at any Philippine Exposition which may be authorized by law. [2224-6; Comp., 2358.] The exhibition fund may at any time be disestablished by resolution of the provincial board, with the approval of the Executive Secretary, in which event such part of the fund as belongs to the province shall revert to the provincial general fund, and any  portion contributed by any municipality or its proportionate share of any unexpended balance, shall be returned to it. DIEcHa SECTION  2039 . Road and Bridge Fund.  — There shall be maintained in the provincial treasuries of the respective regularly organized provinces a special fund to be known as the road and bridge fund, which shall be available, upon appropriation by the provinc ial board, exclusively for the following purposes: ( a ) The repair, maintenance, improvement, and construction of roads and bridges in the province; and in applying this fund to such uses, adequate provision shall be made for the maintenance of existing, unabandoned roads and bridges before new construction is Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 602