237.01  Uniform records and accounts.--The financial records and accounts of each school board shall be maintained under the direction of the superintendent and under regulations prescribed by the state board for the uniform system of financial records and accounts for the schools of the state. The superintendent shall recommend to the school board such clerical and professional assistants as are necessary for the proper keeping of the uniform system of financial records and accounts, and it shall be the duty of the school board to make adequate appropriation for such assistance.