Further proviso. Who to sign. Questions, who to prepare. Certificates, grades of. First grade. Proviso. Further proviso. newals under this act, attendance at a reputable university, SEC. 6. There shall be three grades of certificates granted by the board of school examiners in its discretion and subject to such rules and regulations as the Superintendent of Public Instruction may prescribe, which grades of certificates shall be as follows: The certificate of the first grade shall be granted only to those who have taught at least one year with ability and success, and it shall be valid throughout the state for four years: Provided, That all examination papers for first grade certificates favorably passed upon by the board of examiners, together with such certificate, shall be forwarded to the Superintendent of Public Instruction within ten days from date of examination for inspection: Provided further, That any applicant for a first grade certificate who feels that the county board of school examiners has not given his papers the credit due them, may order them sent to the State Superintendent of Public Instruction for inspection; and if the standings given by the State Superintendent of Public Instruction are sufficient for his indorsement of the certificate, the county board of school examiners shall issue such certificate, unless it shall give reasons satisfactory to the Superintendent of Public Instruction for withholding the same: And provided further, That no first grade certificate shall be valid in any county other than that in which it is granted, unless approved and countersigned by the Superintendent of Public Instruction and a copy filed with the county commissioner in the county in which the Second grade. holder of said certificate desires to teach. The certificate of the second grade shall be granted only to those who shall Further proviso, validity. have taught at least seven months with ability and success, and it shall be valid throughout the county for which it shall be granted for three years, and such certificate may be transferred to another county as provided in section five of this act. The certificates of the third grade shall be divided into Third grade. two classes known as A and B. Third grade certificates of class A shall be granted only to persons who have taught successfully and continuously for at least three years next preceding the examination in primary departments of graded schools, and the certificate of this class shall entitle the holder to teach in primary departments of graded schools only. Third grade certificates of class B shall license the holder to teach in any school of the county in which it shall be granted for one year, and such certificate may be transferred to another county in the same manner that second grade certificates are transferred in section five of this act; but no more than three certificates of this class shall be granted to the same person. Certificates granted under the When to provisions of this act shall expire on June thirtieth; those expire. certificates that are granted on the examination held on the last Thursday of April shall expire in one year, three years, or four years, according to the grade of the certificate, from June thirtieth following the April examination; those that are granted on the examination held the second Thursday of August shall expire in one year, three years, or four years, according to the grade of the certificate, from June thirtieth immediately preceding the August examination. A special Special cercertificate issued by the county commissioner of schools shall expire June thirtieth following the date of its granting: Provided, That there shall be no public examination con- Proviso. ducted by the board of school examiners for teachers under public exthe provisions of this act after the teachers' examination held on the second Thursday of August, nineteen hundred twentyfive, unless it is deemed necessary by the Superintendent of Public Instruction to supply teachers for the schools of this state, in which case he may require the county school examiners to conduct teachers' examinations and grant certificates as provided in this act previous to September first, nineteen hundred twenty-five. After September first, nineteen hundred When granted twenty-five, the board of school examiners on the dates speci- amination. .fied in this act for the issuing of certificates, and on such other dates as the commissioner shall deem advisable, shall grant certificates without examination, to persons, in such form as the Superintendent of Public Instruction shall prescribe, licensing as teachers all persons who have attained the age of eighteen years, and who shall be found qualified in respect to good moral character, learning and ability to instruct and govern a school. Said board shall grant third grade certificates to those persons who shall have completed a minimum of one year of professional training; said board shall grant second grade certificates to those persons who tificate. aminations. without ex t Further proviso. shall have completed at least one and one-third years of pro- Sections amended. [No. 187.] AN ACT to amend sections two, five and eight of act number seventy-one of the Public Acts of nineteen hundred nineteen, entitled "An act to provide for the formulation and establishment of a uniform system of accounting and reporting in the several departments, offices and institutions of the state government, and in all county offices; to provide for the examination of the books and accounts of each state department, office and institution, and of each county office; to provide for annual financial reports, from all such departments, institutions and offices, and for the tabulation and publication of comparative financial statistics relating thereto; to provide that the Auditor General and Board of State Auditors shall administer the provisions of this act, prescribing their powers and duties in relation thereto; to provide penalties for violation, or failure to comply with the requirements of this act; to provide for meeting the expense authorized by this act, and to repeal act number one hundred eighty-three, Public Acts of nineteen hundred eleven, and all other acts or parts of acts contravening the provisions of this act." The People of the State of Michigan enact: SECTION 1. Sections two, five and eight of act number seventy-one of the Public Acts of nineteen hundred nineteen, entitled "An act to provide for the formulation and establishment of a uniform system of accounting and reporting in the several departments, offices and institutions of the state gov ernment, and in all county offices; to provide for the examination of the books and accounts of each state department, office and institution, and of each county office; to provide for annual financial reports from all such departments, institutions and offices, and for the tabulation and publication of comparative financial statistics relating thereto; to provide that the Auditor General and Board of State Auditors shall administer the provisions of this act, prescribing their powers and duties in relation thereto; to provide penalties for violation, or failure to comply with the requirements of this act; to provide for meeting the expense authorized by this act, and to repeal act number one hundred eighty-three, Public Acts of nineteen hundred eleven, and all other acts or parts of acts contravening the provisions of this act," are hereby amended to read as follows: embrace. SEC. 2. Said system shall embrace accounts showing all What to sources of income, the amounts due, collected and received from each source, including all fees collected by county officers whether turned into the county treasury or not, the amount expended for each purpose, bills and accounts pay able; the receipt, use and disposition of other public property and the income, if any, derived therefrom. Said system shall also embrace accounts which shall show for each industry conducted by any institution or department of the state gov ernment the unit cost of operation and shall be in such form as shall exhibit actual detailed financial results of each industrial activity. Said system shall embrace such other forms of accounts as the Auditor General may deem wise and essential to efficient financial administration of public affairs pertaining to the state and county governments. who to when made. SEC. 5. The Auditor General shall hereafter be the super- Accounts, visor of the accounts of all state departments, institutions and supervise. offices, and of all county offices. He shall have the power, and he is hereby directed, to examine, or cause to be examined, the books, accounts and financial affairs of each department, institution and office of the state government, and of each county office. Such examination shall be made at least once Examination, in each year, or as often as in the judgment of the Auditor General it shall be for the public good. The Auditor General Auditors, etc. is hereby authorized to employ such auditors, examiners and assistants as he deems necessary, the number and compensation of whom shall be subject to the approval of the State Administrative Board and shall be within the limits of the amount of money appropriated for such purpose. In addition to such compensation, they shall be paid their necessary traveling expenses, which compensation and expenses, when audited and approved by the Auditor General, shall be paid by the State Treasurer out of the fund appropriated for that purpose, upon warrant of the proper officer. The Auditor General and the Deputy Auditor General shall receive their actual traveling expenses incurred while engaged in administering the provisions of this act, which shall be Departments, etc., to adopt. Proviso. paid by the State Treasurer out of the funds appropriated SEC. 8. It is hereby made the duty of the executive officers SEC. 2. Nothing in this act shall be construed to abridge This act is ordered to take immediate effect. Secretary of agricultural society, when to make report. [No. 188.] AN ACT to require the secretary of agricultural or other The People of the State of Michigan enact: SECTION 1. Hereafter, when any association, organized for the purpose of holding agricultural or other fairs or exhibitions in this state, receives any grant of public money from |