385.05 RECEIPT AND PAYMENT OF MONEY.
The county treasurer shall receive all money directed by law to be paid to the treasurer and pay them out only on the order of the proper authority. All money belonging to the county shall be paid out upon the order of the county board, signed by the chair thereof, and attested by the county auditor, or upon the warrant of the county auditor upon the presentation to the auditor of the proper certificate of the person or tribunal allowing the same, and not otherwise. All money due the state, arising from the collection of taxes or from other sources, shall be paid upon the draft of the commissioner of management and budget and a duplicate copy of the receipt for payment of such draft shall be forwarded by the commissioner of management and budget to the county auditor, who shall preserve the same, and credit the county treasurer with the amount thereof. The county auditor shall issue a warrant in favor of the state for the amount of such draft and the county treasurer shall pay the warrant forthwith without endorsement thereof by the commissioner of management and budget or other state official, and without expense to the state for collection charges.