The Department may pave and improve state highway Route No. 81, beginning on Route No. 34 at Gerlach, thence northwesterly through Squaw Valley and Duck Flat to the Nevada-California boundary at the southerly end of Surprise Valley, a distance of approximately 56 miles. The board of county commissioners, the Department and the Federal Highway Administration shall take such action as may be necessary to permit the use of the force account method of using federal aid highway funds by using county forces and county equipment to fulfill the requirement of matching such federal aid highway funds as may be available.