(1) The Board of Trustees of the Arkansas School for the Blind shall keep a book in which they shall record all allowances and make an entry of the proceedings had thereon.
(2) The general business manager shall report to the board of trustees a detailed statement, under oath, of all the expenditures he or she may have made for the preceding three (3) months, to whom made, and for what purpose, to the truth of which he or she shall take and subscribe an oath.
(3) The report shall be accompanied by proper vouchers.