Section 28-6747 - Sale of bonds; highway improvement fund; disposition of proceeds; use of surplus moniesA. The board of supervisors shall:1. Sell bonds issued under this article in the same manner as other county bonds.2. Deposit the proceeds in the highway improvement fund to be paid out by the county treasurer only on order of the county highway commission and to be used only for the purpose for which they were authorized at the election.B. Any surplus remaining in the fund after completion of the improvement for which the bonds were voted shall be transferred to the general road fund of the county and the board of supervisors may spend the surplus either for repair of county roads or for construction of state highways or roads connecting with state highways.C. If the county highway commission determines that a surplus of more than one hundred thousand dollars remains in the fund after completion of all work under the contract, it may report that fact in writing to the board. The board of supervisors shall direct the county highway commission to spend the surplus on designated state highways or roads connecting with state highways without waiting for completion of the work on the improvement of the highways for which the bonds were voted. The county highway commission shall direct the expenditure of this surplus.