The adopted annual program shall include, but not be limited to:

(1) A line item for estimated preliminary engineering costs;

(2) A line item for estimated right of way acquisition costs; and

(3) A listing of all proposed construction projects for the year including a brief description of the work, the name, number and functional classification of the road, an estimate of the total cost of each project, including construction engineering but excluding preliminary engineering and right of way acquisition, and a notation as to whether construction work on each project is to be done by contract or construction by county forces or both.

When a project involves both contract and construction by county forces work the estimate shall be divided to show the estimated cost of each type of work. The sum of all construction costs shall be approximately equal to the amount included in the road fund construction budget for construction work. All construction projects shall be shown, regardless of funding source, including all projects previously authorized and under way on which expenditures are anticipated during the program year. Projects previously authorized on which construction work is contemplated within the program year shall also be listed showing the estimated costs of work during the program year. In all cases, the total amount of proposed construction by county forces costs shall not exceed the construction by county forces limit as computed in WAC 136-16-022.