27.11  Report upon claims committed to state attorney.--The state attorney shall make a report to the Comptroller on the first Monday in January and July in each and every year of the condition of all claims placed in his or her hands or which the state attorney may have been required to prosecute and collect, whether the same is in suit or in judgment, or collected, and the probable solvency or insolvency of claims not collected, and shall at the same time pay over all moneys which he or she may have collected belonging to the state; and the Comptroller shall not audit or allow any claim which any state attorney may have against the state for services until he or she makes the report herein required.