The primary source of revenue to county road agencies comes from the Michigan Transportation Fund (MTF). Act 51 of 1951 established the current method of funding Michigan's state trunklines, county roads and city streets and remains the only dedicated source of funding to finance the maintenance and improvement of county roads. Under the Act, state-collected fixed cents-per-gallon motor vehicle fuel taxes, vehicle license and registration fees and other transportation-related fees are distributed to the 83 county road commissions, 533 cities and villages and MDOT under a complex distribution formula adopted by the Michigan legislature. The legislature has also set aside a portion of these state-collected highway user fees to be used for a variety of non-highway purposes. Boards of county commissioners and township boards are legally empowered to allocate monies from their respective general funds to finance maintenance/improvement of county roads. In addition, road commissions are eligible recipients of a variety of Federal and State grants for improvements to county roads and bridges.