On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is correct, he shall:
(a) Foot the unpaid taxes and penalties.
(b) Credit the tax collector with the unpaid taxes and penalties on the secured roll.
(c) Make a final settlement with him of all taxes and penalties charged against him on the secured roll.
The tax collector shall deliver the treasurer’s receipt to the auditor, unless the treasurer is the collector, and shall immediately account for any deficiency. The secured roll shall remain in the tax collector’s office.