RSA 247:21: Accounting.

It shall make a statement of its doings in making the sale, of the proceeds thereof, of the charges and expenses incident thereto and of its charges against the consignee or owner, and shall cause the same to be recorded in the town clerk's office, and it shall pay on demand the balance of the proceeds above such charges to the owner of the property or the person entitled thereto. If unclaimed, such proceeds shall be held subject to the provisions of RSA 471-C.