Cost accounting system; requirements. The Department of Transportation shall develop, operate and maintain a full cost accounting system that accurately and separately accounts for all direct, indirect and administrative costs incurred by each of the following units of the department

(1) Central services.

(2) Driver and motor vehicle services.

(3) Highways.

(4) Motor carriers.

(5) Rail.

(6) Transit.

(7) Transportation development.

(8) Transportation safety. [1999 c.936 §2; 1999 c.936 §5; 2005 c.612 §2; 2007 c.768 §65]