(1) At the end of each quarter it shall be the duty of the county treasurer and the county auditor of each finance officer, as that term is defined in Section 17-66-101, to prepare in duplicate and verify under oath a full and complete itemized statement of all certificates issued by the clerk of the district court since the date of the last statement for mileage and attendance of:
(a) grand jurors;
(b) trial jurors engaged in the trial of criminal causes in the district court; and
(c) witnesses summoned by or on behalf of the state in criminal causes in the district court.
(2) The statement shall set forth in detail for each certificate:
(a) the number of the certificate;
(b) the date issued;
(c) the name of the person in whose favor it was issued;
(d) the nature of the service rendered; and
(e) any other information as may be necessary and required by the state auditor.
(3)
(a) Within 30 days of the end of the quarter:
(i) a statement described in Subsection (2) shall be transmitted to the state auditor; and
(ii) an identical statement shall be filed in the office of the county clerk.
(b) Upon the timely receipt of a statement, the state auditor shall, unless the statement is found to be incorrect, draw a warrant in favor of the county treasurer upon the state treasurer for the whole amount of jurors' and witnesses' certificates as shown by the statement, and transmit the warrant and statement to the county treasurer.
(4) The county treasurer shall hold the funds drawn from the state treasury upon the certificates for mileage and attendance of jurors and witnesses as a separate fund for the redemption of jurors' and witnesses' certificates.