16. To direct and superintend the collection of all moneys due the state and institute suits in the name of the state for all official delinquencies in relation to the assessment, collection and payment of the revenue, and against persons who by any means have become possessed of public moneys or property and who fail or neglect to pay for or deliver the same, and against all persons indebted to the state.
17. To draw warrants on the state treasurer for the payment of money directed by law to be paid out of the treasury; which warrants shall be numbered consecutively in the order in which they are drawn; but no warrant must be drawn unless authorized by law, nor unless there are funds in the treasury applicable to the payment thereof to meet the same. Every warrant must be drawn upon the fund out of which it is payable, and specify for what it is drawn, and when the liability accrued.
18. To furnish the state treasurer monthly with a list of all warrants drawn upon the treasury, specifying the amount and number of each warrant and the name of the person in whose favor it is drawn.
19. To authenticate with his official seal all drafts and warrants drawn by him and all copies of papers issued from his office.
20. To discharge the duties of a member of the following state boards: equalization, state canvassers, trustees of public property, university and school lands and commissioners of public printing, and to perform such other duties as are or may be prescribed by law.
§ 99. Special duties connected with school fund. The state auditor must keep a separate account of the school fund and of the interest and income thereof, together with such moneys as may be raised by special tax or otherwise for school purposes. He must on or before the third Monday in February, May, August and November of each year certify to the superintendent of public instruction the amount of the state tuition fund; he shall also at the same time make a statement to such officer of the securities belonging to the school fund, of the moneys in the treasury subject to apportionment and the sources from which the same accrued, and he shall also perform such duties and draw such warrants in reference to the school fund of the state as now are or hereafter may be prescribed by law.
§ 100. Proceedings against defaulters. Whenever any person has received moneys or has moneys or other personal property which belongs to the state by escheat or otherwise, or has been intrusted with the collection, management or disbursement any moneys, bonds or interest accruing therefrom, belonging to or held in trust by the state, and fails to render an account thereof to and make settlement with the state auditor within the time prescribed by law, or when no particular time is specified, fails to render such account and make such settlement, or who fails to pay into the state treasury any money belonging to the state upon being required so to do by the state auditor within twenty days after such request, the state auditor must state an account with such person, charging interest at the rate of twelve per cent per annum from the time of the failure: a copy of which account shall be prima facie evidence in any suit of the things therein stated; but in case the state auditor cannot for want of information state an account, that fact may be alleged and in such case the amount of money or other property which is due or belongs to the state may be stated generally
