On or before September 15 of each year, the county engineer of each county in the state shall certify and file a report with the department, as part of the annual report required under section 309.22, detailing the manner in which moneys received by the county that originated from the road use tax fund were used to replace or repair structurally deficient bridges in the county. The report shall include all of the following:
 1. The number of bridges under the county’s jurisdiction that have been replaced or repaired to the point that they function at full capacity.
 2. The number of bridges under the county’s jurisdiction that have been partially replaced or partially repaired to alleviate some structural deficiencies, but not to the point that the bridges function at full capacity, and a brief description of the replacements or repairs necessary to allow them to function at full capacity.
 3. The number of bridges under the county’s jurisdiction that are in the process of being replaced or repaired and a description of the timeline of each replacement or repair project.
 4. The number of bridges under the county’s jurisdiction that remain structurally deficient and a description of the timeline for replacement or repair of each bridge, if any.