On the first Monday of March and June, and the second Monday of September and December, the county treasurer shall settle with the county legislative body for all money collected by the treasurer, and on those days shall deliver to and file in the office of the county auditor a statement under oath showing:

1. (1) an account of all transactions and receipts since the last settlement; and
2. (2) that all money collected is in the county treasury.

Amended by Chapter 227, 1993 General Session