At any time prior to April 1st of the year following the annual program year, the county engineer shall submit an annual construction report to the county road administration board in accordance with forms and instructions provided by the county road administration board. The construction report shall show actual expenditures for all construction work including construction administration and engineering done during the previous budget year. Upon receipt of each county's annual construction report, the construction by county forces limit as described in RCW 36.77.065 will again be compared with the actual accomplishments as set forth in the annual construction report. A county which exceeds the construction by county forces limit as part of the annual program or as part of the annual construction report shall be in violation of this standard of good practice.