The superintendent of any state institution under the management and control of the supervising department, when the care and custody of any funds belonging to patients of a state institution are by law devolved upon the superintendent, shall keep accurate accounts of these funds in books provided for that purpose and shall pay out these funds under rules as may be prescribed by law or by the supervising department, taking proper vouchers of the funds in all cases from the patient or responsible representative of the patient. Each superintendent shall give a bond conditioned for the faithful performance of duties.