The county board of any county may adopt a payroll system for the payment of claims for labor, whether skilled or unskilled, employed by the county in any capacity in connection with the construction or maintenance of highways within the county and for the payment of claims of persons who have furnished tractors, trucks, teams, wagons, plows, scrapers, or any other equipment for the performance of work on the highways. The payroll shall be in such forms and supported by such records as the state auditor prescribes. It shall contain the name and rate of pay of each claimant together with the total amount of each claim.
The payroll shall be prepared by the county engineer either monthly or semimonthly as directed by the county board. The county highway engineer shall certify it as being true and correct and shall present it to the county auditor for payment. It shall thereupon be lawful for the county auditor and county treasurer to pay the claims as set forth in the payroll without allowance therefor by the county board. Upon presentation to the county auditor of the payroll, the auditor shall forthwith issue to the several claimants whose names appear therein a warrant in payment of their respective claims.