(a) The commissioners of districts whose roads are not wholly included in the state highway system shall, with the approval of the county court of the county in which the greater portion of the lands of the district are situated, or with the approval of the State Highway Commission, use the funds and revenues of the district for the repair and maintenance and completion of construction of the roads not included in the state highway system, and for other lawful expenses.

(1) The approval of the county court or of the State Highway Commission shall not be necessary in paying out funds in compliance with valid contracts now in existence.

(2) In districts in which the mileage of the roads constructed and included in the state highway system and on which the state has done maintenance work is more than the mileage of the roads constructed and not so included and previously maintained by the district, one-half (1/2) of the cash on hand on January 1, 1927, and one-half (1/2) of the delinquent taxes due before January 1, 1927, thereafter collected, and one-half (1/2) of all other assets, except equipment, shall be used as provided in § 14-316-204. In making the allotment provided for in Acts 1927, No. 11, § 3 [superseded], the commission shall only allot to the district an amount which, when added to such funds, will be sufficient to meet the maturing bonds and interest of the district, with the paying charge on that amount.

(b) The commissioners of such districts shall have the right to call on the State Highway Commission for the advice and services of state highway engineers. If the commission shall deem it inexpedient to furnish the services, the districts may, with the consent of the county court or of the State Highway Commission, employ engineers. The compensation of those engineers shall be fixed by the court or the commission consenting to the employment.

(c) On or before January 10 of each year, the commissioners of such districts shall file with the county court a report, duly sworn to by them, showing the items enumerated in § 14-316-203. All districts which are required by subsection (a)(2) of this section to pay one-half (1/2) of their cash, collections, and other assets on maturing bonds and interest of the district shall file a certified report, as provided in § 14-316-203, both with the county court and the State Highway Commission.

(d) The State Highway Commission shall have like authority, and the commissioners, officers, agents, and employees of such districts shall be under a like personal liability, enforceable in like manner, as to that provided in § 14-316-202.