When the amount payable to each district and board has been ascertained and determined by the Superintendent of Public Instruction,¹ he shall certify the same to the State Treasurer and Auditor General, who shall place the accounts to the credit of the respective districts and boards. The Superintendent of Public Instruction shall transmit to each intermediate unit and to each school district a statement showing the amount which has been apportioned and allotted to each school district and to each intermediate unit for area technical schools under the supervision of intermediate unit executive director or district superintendent.