27. A municipal corporation, in order to obtain a subsidy authorized by sections 24 and 25, must:(1) Pass a by-law or a procès-verbal ordering the projected improvement, and deliver to the Minister of Transport a copy of such by-law or procès-verbal;
(2) Carry out the works subsidized under the direction of the Minister of Transport, in accordance with the plans and specifications he causes to be prepared;
(3) Make each month, during the carrying out of the works, a special report of the expenses incurred, in accordance with the form furnished by the Ministère des Transports, accompanied by a resolution of the council approving such report, and by an affidavit of the secretary-treasurer attesting its correctness.