All accounts of a Class V school district shall be audited by the secretary of the board of education and approved by a committee to be named the committee on claims. No expenditures greater than one thousand dollars shall be voted by the board, except in accordance with the provisions of a written contract, and no money shall be appropriated out of the school fund except on a recorded affirmative vote of a majority of all the members of the board. All money belonging to the school district in the hands of the county treasurer shall be accounted for and disbursed directly to the board of education in accordance with section 23-1601.