Improving streets over 18 feet wide

83.05 (1), 83.07 to 83.09, 83.12, 83.14 (6), 83.17, 83.18, 83.42 (3) and (4), 84.01 (5), 84.06 (3), 84.07 (1) and (2), 84.09 (1), (3) (a) to (c) and (4), 84.10 (1), 86.04 (1) and (2), 86.07 (2) (a), 86.19 (3), 86.34 (1m), 114.33 (5), 349.07 (2), 349.11 (4) and (10) and 349.15 (2). No statutory power, duty or function specified elsewhere for the county highway commissioner may be deemed impliedly repealed for the sole reason that reference to it has been omitted in this paragraph. (3) COST ACCOUNTING SYSTEM. (a) Each county board, except in counties of a population of 750,000 or over, shall provide for and require the county highway committee and county highway department to use the system of cost accounting devised by the department of revenue. (b) Any variations, adjustments, corrections and revisions in the system shall be made annually so as to be effective on January 1 of each year following the proposed change. (c) Any changes so proposed in order to become effective shall be mutually agreed upon by the department and a majority of the county highway departments of the state. (d) The department may insist on the adoption of the uniform system in any county before entering into agreements with such county for the maintenance of state trunk highways. History: 1971 c. 211 s. 124; 1977 c. 29 ss. 915, 1654 (8) (c); 1979 c. 110, 147; 1985 a. 29; 1985 a. 223 ss. 2, 5; 1987 a. 27; 1989 a. 56 s. 258; 1997 a. 27; 2003 a. 214; 2013 a. 20; 2015 a. 231; 2017 a. 207 s. 5. NOTE: 2003 Wis. Act 214, which affected this section, contains extensive explanatory notes. This section does not preclude county boards from auditing county highway committee vouchers prior to payment thereof from county funds. However, the board’s audit authority is limited to determining whether the expenditure is within the scope of the committee’s statutory or delegated authority. 63 Atty. Gen. 136.