Page:1889 North Dakota Session Laws.pdf/195

 certify to the State Treasurer, and to each county treasurer the amount apportioned to the respective counties, and the State Treasurer shall forward to the county treasurer of each county to which a balance is due the amount due such county, and take his receipt therefor and make demand upon the county treasurer of each county from which a balance is due, and such county treasurer shall forward such balance immediately to the State Treasurer, taking his receipt therefor; Provided, however, That all monies arising from interest on the permanent school fund and from leasing school lands shall be apportioned by said State Auditor under a separate item, and such money shall be taken account of as a separate item by the county treasurer when certifying to the county superintendent the money on hand for apportionment, and it is further made the duty of the district treasurer to keep such fund separate from all other funds, and if at the close of the school year any part of said fund remains in the hands of the district treasurer, he shall return the same to the county treasurer, taking his receipt therefor, and the county treasurer shall return all such funds so returned, or that were not drawn from the county treasurer by the district treasurer, to the State Treasurer, who shall receipt for the same, and shall certify to the State Auditor the amount so returned to the State Treasurer.

§ 92. FUNDS DEFINED.] All money received by the school district from the apportionment made by the State Auditor shall constitute, and be designated the State Tuition Fund. All money received from district taxes, from subscriptions, sale of property, or from any other source whatever, except from apportionment made by the State Auditor, shall be designated the special fund. In addition to the State Tuition Fund and the special fund, a sinking fund shall be established as provided for by this act.

§ 93. FUNDS CONTROLLED AND PAID OUT BY DISTRICT TREASURER.] All funds shall be kept in the possession or under the control of and paid out by the district treasurer, and he shall keep one general account for the whole district, for the entire receipts and expenditures, and separate itemized accounts as herein provided for each class of receipts and expenditures. His books shall at all times show, by entries under proper heads, all receipts of funds and payments therefrom, and enable any person readily to ascertain any balance in any account or any fund.

§ 94. COUNTY TREASURER TO FURNISH SUPERINTENDENT WITH STATEMENT.] The county treasurer shall immediately on receipt from the State Auditor of the certified amount of apportionment from the State Tuition Fund in each year, furnish the county superintendent with a statement of all money in the county treasury belonging to this fund, specifying, separately, what part thereof arises from the interest and income of the permanent school fund, and shall pay the same upon the certified apportionment of said county superintendent to the treasurers of the respective school districts of the county; Provided, however, The county superin-