847. The municipal inspector must, when the roads, bridges, watercourses or other works are at the charge and expense of the municipality, lay before the council, in the month of January in each year:(a) a detailed list, accompanied by vouchers, of all work which has been performed during the year, the cost thereof, the number of men and horses employed, their wages, and the materials purchased;
(b) an estimate of the amounts which he will require to meet the expenses of the coming year, upon roads, bridges, watercourses or other works.