The board of viewers or the drainage engineer shall keep an accurate account and report to the court or the judge thereof in vacation the name and number of days each person was employed on the survey, the kind of work he was doing and the rate of pay of each, and all other incidental expenses whatsoever, supported by vouchers, that have been incurred in the execution of the survey, including cost of maintenance, transportation, supplies and materials, which when paid by one of the members of the board shall be allowed by the court or the judge thereof and for which he shall be reimbursed in addition to his compensation.

When a separate account of a member of the board of viewers, approved by the engineer, if other than his own, has been rendered for his personal services performed under decree of the circuit court and incidental expenses in connection with the survey, the court or the judge thereof in vacation, shall examine the same and when found correct, in proper form and according to law, the judge shall thereupon, without further delay, approve and certify to the account, and shall enter an order that the same shall be paid, as provided for in § 21-306.