374.250.  Accounts of director. — 1.  The director shall take proper vouchers for all payments made by the department and shall take receipts from the director of revenue for all moneys the department pays to the director of revenue.

  2.  At the close of each state fiscal year, the state auditor shall audit, adjust and settle all receipts and disbursements in the insurance dedicated fund and the insurance examiners' fund, and taxes certified or collected under sections 148.310 to 148.461 or sections 384.011 to 384.071.