WM. PRESTON LANE, JR., GOVERNOR. 1379

interest on such bonds as the same shall become due and pay-
able and such taxes, to the extent hereby required, shall not
be repealed, diminished or applied to any other object until
such bonds shall be fully paid.

147-O. The State Roads Commission shall file with the Gov-
ernor within forty-five days after the end of each fiscal year,
or as soon after forty-five days as may be practicable,
a complete report, which shall be open to public inspection,
on the status as of the end of such fiscal year of the bonds
authorized under this sub-title and of the funds derived from
the sale or issuance of any such bonds, and a complete report
with respect to each project financed, planned, constructed
or under construction during such fiscal year, which shall in-
clude a full audit of all accounts of the Commission relating
to each such project and an engineering statement setting
forth separately and in detail all items of cost then incurred,
showing separately amounts expended and amounts for which
obligations and commitments have been made, and all items of
estimated completion cost, substantially as follows:

(a) (Preliminary Work) : Preliminary Engineering Sur-
veys; Preliminary Plans and Estimates; Preliminary En-
gineering Investigations and Studies; Subsoil Investigations
and Borings; Test Piles; Traffic Studies; Traveling, Trans-
portation and Subsistence Expenses of State Roads Commis-
sion Personnel Assigned to Preliminary Work.

(b) (Rights-of-way) : Property Surveys; Legal Costs in
Connection with Property Acquisition; Cost of Property Ac-
quired; Appraisals; Cost in Connection with Acquisition of
Rights, Easements, Franchises and Interests Acquired by the
Commission; Traveling, Transportation and Subsistence Ex-
penses of Commission Personnel Assigned to Rights-of-Way.

(c) (Construction) : Payments made to contractors, build-
ers and materialmen (to include all labor and material en-
tering the construction of the project); Demolition; Ma-
chinery and Equipment.

(d) (Engineering) : Preparation of Contract Plans and
Specifications; Estimates; Supervision of Construction; In-
spection of Workmanship and Materials; Mill and Shop In-
spection; Tests of Materials; Control Surveys; Traveling,
Transportation and Subsistence Expenses of Engineers As-
signed to the Design, Preparation of Contract Plans and Spe-
cifications, Surveys, Supervision of Construction and Inspec-
tion of Construction Work.

(e) (Administrative and Legal Services) : Administrative
Expenses Including Portions of the General Administrative