All expenses incurred in returning such persons to another state shall be paid by the State, but the expense of returning residents of the State shall be borne by the state making the return.

The cost and expense incurred in effecting the transportation of such persons shall be paid from the funds appropriated for that purpose, or if no funds are available, then from the money appropriated for the care of the insane, or incompetent and delinquent, as may be necessary, upon vouchers approved by the director of health.