Whenever the governing authority of any municipality resolves to make any improvement authorized by this Sub-part, it shall prepare plans and specifications of the work to be placed on file in the office of the clerk or engineer, and shall adopt an ordinance or resolution, ordering and describing in general terms the contemplated improvement and authorizing the clerk or secretary to advertise for bids therefor, which advertisement shall be inserted at least twice in some newspaper published in the municipality, or if there is no newspaper published therein, then in a newspaper having general circulation therein, the first insertion to be not less than ten days prior to the date fixed for the reception of the bids.  The advertisement shall contain a general description of the contemplated work and shall designate the hour, date and place for the reception and opening of the bids.  The governing authority shall then let the contract to the lowest responsible bidder who can furnish satisfactory security, but shall have the right to reject any and all bids.  The contract shall be recorded in the mortgage records of the parish where the work is to be done.