(1) On or before the thirtieth day of June of each year, every city, city and county, and incorporated town shall cause to be made and filed with the highway maintenance division a complete report of the expenditures of all moneys applied to city street systems during the calendar year ending on the thirty-first day of December next preceding. The division shall prescribe the form and contents of such report. (2) The report shall 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, the county, and any other governmental agency, and moneys available from bond issues, special assessments, tax levy, or any other source whatever for street or 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 shall contain uniform categories to be prescribed by the department of transportation, such categories to include but not be limited to expenditures for rights-of-way or other property, construction, maintenance, acquisition of equipment, and administration. The statement shall also set forth the amount of funds on hand at the beginning of the calendar year covered by the report, the manner in which highway users tax fund moneys and the county road and bridge fund were spent during such calendar year, and the amount of any unexpended funds remaining at the close of such calendar year. The department of transportation shall prescribe such other expenditure categories and such other information as may be deemed necessary by the department to fully disclose the nature and extent of all transactions by any city, city and county, or incorporated town relating to streets and roads. Any moneys which have become available to any city, city and county, and incorporated town for expenditure on roads and bridges by virtue of a condition placed on any type of land use approval shall be accounted for separately and said expenditures shall be limited to roads and bridges in connection with such land use project. (3) The highway maintenance division shall prepare detailed instructions for the uniform reporting of receipts and expenditures of all moneys to city streets and roads. (4) The highway maintenance division shall annually tabulate and compile all such reports and statements received from the cities, city and counties, and incorporated towns 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, each city, city and county, and incorporated town shall submit to the department of transportation the certification prepared as provided by section 43-2-125 showing all changes in total mileage and arterial mileage having 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). (6) The reports required by this section shall be audited in accordance with the provisions of part 6 of article 1 of title 29, C.R.S., and such reports shall be included as supplementary information in the annual audit report.
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