All bids received shall be publicly opened, at the time and place specified in the advertisement, and shall be recorded in detail in the road book by the county auditor. The county engineer shall in all instances of day labor and private or public contracts file a detailed cost accounting sheet with the county auditor. The road book and cost sheets shall at all times be open to public inspection.
Iowa Code § 309.43
2014 Acts, ch 1092, § 67
Referred to in §331.341