In civil actions, the sheriff shall collect the sheriff’s fees in advance. Upon a request for cancellation of a civil action, the sheriff may retain up to twenty dollars of the collected fee. At the expiration of each month, the sheriff shall make a report, verified by the sheriff’s affidavit, to the board of county commissioners showing all fees earned and collected during that month and shall transfer those fees to the county treasurer. The sheriff shall maintain a complete record of all fees due to the sheriff’s office for services rendered in criminal actions and shall file the sheriff’s itemized statement for mileage in connection with criminal cases with the county auditor    at the expiration of each month. Claims for mileage in criminal cases shall be audited by the board of county commissioners and paid by the county.