The state Board of Education and the state commissioner of public institutions shall, from time to time, as may be necessary, make a report to the Auditor, which shall state the name of each person employed by the state Board of Education at any of the institutions named in the next preceding section of this article, his official designation and rate of compensation per month (or by the day or week, if employed for less than a month), and out of what funds or appropriation the same is payable. The chief officer or head teacher of any such institution, or other person who may have been appointed for the purpose by the state commissioner of public institutions, shall make out and certify to the Auditor at the end of each month a list of persons to whom any payments may be due, stating for what purpose due, the amount due each person, and the fund or appropriation from which payable, one copy whereof shall be filed in the office of the institution where made, and one in the office of the state commissioner of public institutions. If the Auditor finds such list correct and in accordance with the report made to him by the state Board of Education and the state commissioner of public institutions, he may pay to the persons entitled thereto the amounts so certified as due each.