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Within sixty days after completion of any item of <br />the budget for surveys and plans, acquisition of right <br />of way or construction, the city will submit to the de- <br />partment a final report of expenditures wade for such <br />work. <br />The reports shall be in the following form: <br />RIGHT OF WAY: Expenditures shall be segregated by <br />parcels and payment for each parcel analyzed as follows: <br />Value of land taken. <br />Severance damages less benefits. <br />Moving improvements. <br />Damages by change of grade, etc. <br />Where removing, restoring or altering improvements <br />is not included in the payment for the land,, the expendi- <br />tures for such items shall be reported for each parcel or <br />ownership. The report shall also show expenditures for <br />salary of right of way agent and miscellaneous expendi- <br />tures such as title reports, agentts expense account, auto- <br />mobile operation, etc.; these expenditures being analyzed <br />by the three objects: <br />Operating expense. <br />Salaries and wages. <br />Equipment. <br />PRELIMINARY ENGINEERING: The report shall show the <br />work accomplished and shall be analyzed by the three ob- <br />jects: <br />Operating expensed <br />Salaries and wages. <br />Equipment <br />CONSTRUCTION: The report shall show payments to the <br />contractor detailed by contract items showing quantity, <br />unit, item, unit price and amounts and the amount paid for <br />any materials, supplies, labor or equipment furnished by <br />the city for use on the contract. Expenditures for work <br />performed by day labor shall be detailed to show the quantity <br />for each item of work, the unit cost and amount. <br />