Indiana Code Title 8. Utilities and Transportation § 8-19-7-2

Sec. 2. The county highway supervisor shall keep a record of the services performed under section 1 of this chapter, and when the work is completed, the highway supervisor shall prepare an itemized statement of the work and the charges.  The highway supervisor shall send one (1) copy to the petitioner, and one (1) copy to the county auditor. The county highway supervisor shall, at the regular monthly meeting of the executive, report work done during the month, and the charges made for the work.  The county auditor shall bill the petitioners for the services, and shall credit the money collected to the county highway fund.