The board of viewers shall proceed to examine the land described in the petition and other land, if necessary, and to locate properly such improvement or improvements as are petitioned for along the route described in the petition or any other route answering the same purpose if found more practicable or feasible and may make such surveys as may be necessary to determine the boundaries and elevations of the several parts of the district. They shall make and return to the clerk of court of common pleas within ninety days, unless the time shall be extended by the clerk, a written report, which shall set forth:

(1) Whether the proposed drainage is practicable or not;

(2) Whether it will benefit the public health or any public highway or be conducive to the general welfare of the community;

(3) Whether the improvements proposed will benefit the land sought to be benefited; and

(4) Whether or not all the lands benefited are included in the proposed drainage district.

They shall also file with this report a map of the proposed drainage district showing the location of the ditch or ditches or other improvements to be constructed in the lands that will be affected thereby and other such information as they may have collected that will tend to show the correctness of their findings.