(a) The superintendents shall:
(1) Keep complete records of all children, their conduct, character and aptitudes;
(2) Keep a set of account books in which all expenses of the youth center shall be entered, and shall sign all vouchers;
(3) Keep a record of all products made or raised on the grounds of the youth center; and
(4) Sell such products as are not used or needed by the youth center, and make reports of such sales to the commissioner of children's services.
(b) Their books and accounts shall at all times be open to the inspection of any state auditor.
(c) They shall give bond payable to the state, for the safekeeping of all money or property belonging to the state coming into their possession.
(d) They shall make quarterly reports to the commissioner of the income and expenditures of their youth centers, the number of children, their terms, names, ages and conduct.
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