(1) On or before the thirtieth day of June of each year, the board of county commissioners of each county shall cause to be made and filed with the highway maintenance division a complete report of the expenditures of all moneys applied to county road systems during the calendar year ending on the thirty-first day of December next preceding. The division shall prescribe the form and contents of the report.

(2) The report must contain the following:

(a) A detailed statement identifying the separate amounts and sources of all moneys available during the calendar year covered by the report, including moneys made available by the United States government, the state, and any other governmental agency and moneys available from bond issues, special assessments, tax levy, or any other source whatever for expenditure for street and road purposes;

(b) A detailed statement of all expenditures during the calendar year covered by the report for street and road purposes, including obligations incurred but not yet paid. The statement must contain uniform categories prescribed by the highway maintenance division, including, but not be limited to, expenditures for rights-of-way or other property, construction, maintenance, acquisition of equipment, and administration. The statement must also set forth the amount of funds on hand at the beginning of the calendar year covered by the report and any unexpended funds remaining at the close of the calendar year. The division shall prescribe such other expenditure categories and such other information as may be deemed necessary by the division to fully disclose the nature and extent of all transactions by any county relating to streets and roads.

(3) The highway maintenance division shall prepare detailed instructions for the uniform reporting of receipts and expenditures of all moneys applied to county streets and roads.

(4) The highway maintenance division shall annually tabulate and compile all such reports and statements received from the counties and shall publish these data in accordance with the provisions of section 24-1-136, C.R.S.

(5) (a) On or before March 1 of each year, the board of county commissioners of each county shall submit to the department of transportation a map which indicates any changes in the mileage or location of any road within the county system of roads, together with any changes in the surface classification of any roads within the county system which have been made during the calendar year ending on December 31 next preceding.

(b) Information concerning the condition of the streets, roads, and highways submitted pursuant to section 43-1-115 (2), shall be reported in conjunction with the report required by paragraph (a) of this subsection (5).