Whenever the county treasurer receives money, the treasurer shall make out triplicate receipts and shall deliver one copy thereof to the person paying, and deposit one copy thereof with the county auditor at the close of the business day, and retain one copy thereof which shall be filed numerically in the treasurer’s office. The county auditor shall charge the county treasurer with the amount of the receipts, and the county treasurer shall enter the amount of the receipts in the treasurer’s cash book.