The board of supervisors of each county in this state is hereby authorized and empowered, subject to the provisions of this act, to appropriate such sums of money as it may deem advisable to subsidize private charitable institutions or agencies rendering service to people residing within the state who might otherwise become public charges.

     No such appropriation of funds shall be legal unless the institution or agency for which the appropriation is made, is incorporated under the laws of this state, is undenominational and is so organized that its benefits are available to any person regardless of nationality, residing in the state. Each and every institution or agency which benefits by an appropriation made by any board of supervisors shall keep an accurate record and account of all moneys received and expended and file a report of its expenditures at the October session of the board of supervisors following the appropriation. The books containing the receipt and expenditure of funds for the care, training or treatment of its inmates shall be available to any citizen of this state.

     It shall be lawful for any board of supervisors through a committee appointed by it or through its county agent or probate judge, to pay the traveling expenses of any individual to and from any such institution or agency within the state of Michigan. It shall also be lawful to pay the traveling expenses of an attendant conducting such person to or from said institution or agency when the service of an attendant is in the judgment of said committee, county agent or probate judge, necessary for the protection of the person so conveyed.