(a) In school districts of the second class, the compensation for auditors shall, together with suitable allowances for qualified assistants and for other necessary expenses, be fixed by the board of school directors of the district on application from time to time made by the auditors, with itemized statements of services, assistants, and other necessary expenses.

(b) In school districts of the third class, the compensation for auditors shall be ten dollars ($10) per day for each day necessarily spent by each auditor, except in the case of a certified public accountant employed to act as auditor, in which event the compensation shall be fixed by the board of directors of the district.

(c) In school districts of the second and third class, the compensation of any certified public accountant employed to act as auditor shall be fixed by the directors of such district and paid by the district.

(d) In school districts of the second and third class, where the accounts are audited by the controller of the municipality in which the whole or the greater or greatest portion of the area of each such district shall be located, the compensation of the controller shall be fixed by the directors of such district and paid by said district.

(e) The total expense of auditing, including the cost of filing the report, advertising, and other necessary costs, shall be paid by the school district.