Of the ten and thirty-four hundredths cents user fee on gasoline imposed pursuant to this chapter, an amount equal to twenty-five hundredths of a cent on each gallon must be used by the department for mass transit.

The State Auditor annually shall conduct an audit to include an in-depth financial review of the state's regional transit authorities and eleemosynary organizations acting as regional transit authorities receiving funds from the Department of Transportation. Reimbursement for the audit must be paid from the funds provided in this section. A copy of the audit must be provided to the department. A report on these audits annually must be submitted to the General Assembly.