(1) No county engineer shall employ as a laborer on the public roads, his father, son, son-in-law, grandson, brother, brother-in-law, nephew, or first cousin by blood. (2) On January 1 and July 1 and at such other times as the fiscal court or the county judge/executive requires, the county engineer shall present a full itemized statement of the expenditures made by him since his last report, giving number and names of employees and number of horses employed by him, the time each was employed, the amount paid to and for each, and such other matter as he deems necessary or the court requires. Statements of account shall be prepared according to the public accounting laws of the state, and be certified to by the agent of the county engineer having charge of the work.
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