The city engineer or the city clerk of each city or town shall maintain records of the receipt and expenditure of all moneys used for construction, repair, or maintenance of streets and arterial highways.
To assist in maintaining uniformity in such records, the state auditor, with the advice and assistance of the department of transportation, shall prescribe forms and types of records to be so maintained.
[ 1995 c 301 § 35; 1984 c 7 § 20; 1965 c 7 § 35.21.270. Prior: 1949 c 164 § 5; Rem. Supp. 1949 § 9300-5.]