7-4-2914. Statement required before allowing accounts of coroner. Before allowing the accounts of the coroner, the board of county commissioners shall require the coroner to file with the clerk of the board a statement, in writing and verified by affidavit, showing:

(1) the amount of money or other property belonging to the estate of the deceased person that has come into the coroner's possession since the last statement; and

(2) the disposition made of the property.