It is the duty of the state board of examiners to examine all claims, except salaries and compensation of officers fixed by law, and except fixed appropriations for principal and interest of the public bonded debt, and except claims against the state already presented to the board and favorably reported by it to the legislature for passage. The board may approve or disapprove any claim or demand against the state, or any item thereof, or may recommend a less amount in payment of the whole, or any item thereof, and a decision of a majority of the members shall stand as the decision of the board. But no claim shall be examined, considered or acted upon by said board, unless the state controller, as secretary of the state board of examiners, shall have indorsed thereon the certificates required to be made by him by section 67-2014, Idaho Code, and unless receipted vouchers are filed therewith showing the payment of all items for which reimbursement is asked.