(1) On or before the first day of January in each year, the highway district shall make a report of the condition of the work, construction, maintenance and repair of all the highways within the district on the first day of October, accompanied by a map of the highways, together with other facts necessary for setting forth generally the situation and condition of the highways within the district.
(2)  Reports shall be made in triplicate. One (1) report shall be filed in the office of the highway district, one (1) in the office of the board, and one (1) with the clerk of the commissioners.