For statutory provisions on the apportionment of moneys to cities having a special gas tax street improvement fund, see Str. and Hwys. Code §§ 2106, 2107 and 2113; for provisions on expenditures of moneys so apportioned, see Str. and Hwys. Code § 186.31; for provisions on highway users’ tax funds generally, see Str. and Hwys. Code § 2100 et seq.