The board of managers shall implement the drainage project. The board of managers may: hire employees; buy, hire, or rent machines, and buy explosives; award contracts; enter into an agreement with any county, State, or federal unit of government; and do other acts as necessary, including borrowing money, in the name of the board of managers, if the borrowing is approved by the county commissioners or county council. The county tax collector shall make payment on behalf of the drainage association as directed by the board of managers. The board of managers shall: keep a regular account of its income and expenses; and report its income and expenses to the annual meetings of the drainage association and meetings of the landowners.

The board of managers shall control and supervise each drainage project under this title. The board of managers shall keep each drainage project in good repair in accordance with an approved operation and maintenance plan.