The county highway superintendent shall keep a careful and itemized account of the quantity and cost of all materials and labor used in the construction of each such bridge or piece of work authorized by § 31-14-21. The cost statement shall be filed with the county auditor.

Source: SL 1919, ch 333 , § 35; SDC 1939, § 28.1408; SL 1959, ch 138 ; SL 2010, ch 145 , § 101; SL 2018, ch 168 , § 52.