An incentive payment shall be made to each county having in its employ a qualified county highway superintendent licensed under the provisions of sections 39-2301 to 39-2311, during the calendar year preceding the year in which payment is made. For purposes of sections 39-2501 to 39-2510, qualified county highway superintendent shall mean a person capable of and actually performing the following duties:
(1) Developing and annually updating a long-range plan based on needs and coordinated with adjacent local governmental units;
(2) Developing an annual program for design, construction, and maintenance;
(3) Developing an annual budget based on programmed projects and activities;
(4) Submitting such plans, programs, and budgets to the local governing body for approval;
(5) Implementing the capital improvements and maintenance activities provided in the approved plans, programs, and budgets; and
(6) Preparing and submitting annually to the Auditor of Public Accounts and to the Board of Public Roads Classifications and Standards a report showing the actual receipts, expenditures, and accomplishments compared with those budgeted and programmed in the subdivision's annual plans.