All sums collected under this subpart shall be expended for the implementation of this subpart including, but not limited to, paying salaries and other expenses involved in making investigations and studies necessary to determine whether or not particular prisoners will be granted the benefits of this subpart, administration required to carry out this subpart, transportation of prisoners to and from their places of employment, matching any federal and state grants which may be available in relation to the purposes of this subpart and investigation and screening of prisoners subject to this subpart. If, at the end of any calendar year, there remains a surplus in the fund established in Section 45-45-233.23, the surplus shall be paid over to the General Fund of Madison County, provided the presiding judge of the Twenty-third Judicial Circuit shall certify in writing to the Judge of Probate of Madison County that in the judgment of the presiding judge such surplus, or any portion thereof, is in excess of an amount necessary to carry out this subpart.