The county engineer shall be the custodian of all road tools, machinery, supplies, and equipment of the county, and shall be accountable for the same at all times. The county commission shall furnish the necessary storage facilities in which to keep the tools, machinery, supplies, and equipment; and the county engineer shall keep on file in his or her office, at all times, an up-to-date inventory containing a list of all tools, machinery, equipment, and supplies belonging to the county.

(Act 88–894, 1st Sp. Sess., p. 447, § 10.)