The county treasurer shall:

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1.  Keep a complete record of the source and amount of all receipts, apportionments to, payments from, and balances in all funds; and

2.  Submit to the board of county commissioners each month at any regular or special meeting a statement containing the information required in subsection 1 for the previous month, giving the balance in each county, state and special fund, together with a statement of all money on deposit, outstanding checks against that money and cash on hand.