(a) At each regular term of the commissioners court, a road commissioner shall give a report under oath to the court that:
(1) includes an itemized account of the money the road commissioner has received to be spent on roads and bridges and the use made of the money;
(2) describes the condition of the roads, bridges, and culverts in the road commissioner's district; and
(3) includes any other information the court requires.
(b) The road commissioner shall make other reports at any time the commissioners court requires.