The Superintendent of Public Instruction¹ may investigate the financial records of any school district in person or by his authorized representative.

For the purpose of such investigation, the same duties are imposed upon all boards of school directors, their members, their officers, agents and employes as are imposed by this act² with respect to the audit of the accounts of school districts and the officers thereof, and the same powers are conferred upon the Superintendent of Public Instruction or his authorized representative as are conferred by this act upon school auditors in auditing the finances of school districts.