The board of county commissioners, at each regular meeting, may cancel all warrants drawn on any fund of the county which have remained unpaid for a period of one year or more. The board may cancel all warrants which have been subject to payment and which have not been presented for payment for a period of one year or more. The board, before canceling any such warrant, shall cause to be entered in the minutes of its proceedings a brief description of the warrant, containing the name of the payee, and the number, date, and amount of each warrant to be canceled. If the party entitled to any such warrant shall appear and give good and sufficient reason for the party's delay in calling for such warrant or in presenting the same for payment, the board may issue a new warrant in the amount to which the party is entitled, except for the statute of limitations.
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