A county may apply, by resolution, to the state auditor to examine the accounts and records of any or all drainage systems in the county.
The auditor must establish a system of accounts for each drainage system applied for in the county.
The compensation and travel and hotel expenses of the examining accountant must be audited, allowed, and paid into the state treasury by the board. The money must be credited to the general fund. The county auditor shall apportion the expenses among the drainage systems in the county.