title: Eliminate external render-blocking Javascript and CSS in above-the-fold content
body: <p>I have this <a href="http://www.skyerp.net" rel="nofollow noreferrer">site</a> and my links to css and javascript is working but the problem is that the css are not applied on the site. also when i visit the link for my css the browser downloads the css and javascript file. I have tried Googles PageSpeed Insights and it said that </p>
  
  <blockquote>
    <p>Eliminate external render-blocking Javascript and CSS in
    above-the-fold content</p>
  </blockquote>
  
  <p>My stylesheet is not working because of this.</p>
  
  <pre><code>Resource interpreted as Stylesheet but transferred with MIME type application/x-httpd-php
  </code></pre>
  
  <p>this is the file structure of my site. I use Smarty Templating and Bootstrap on my site. </p>
  
  <p><img src="https://i.stack.imgur.com/us7xv.png" alt="enter image description here"></p>
  
  <p>My templates are inside the view folder</p>
  
  <p><img src="https://i.stack.imgur.com/6Yf2Y.png" alt="enter image description here"></p>
  
  <p><strong><em>Sample Code</em></strong></p>
  
  <p><strong>index.php</strong></p>
  
  <pre><code>&lt;?php
  require_once('includes/initialize.php');
  $smarty = new Smarty_skyerp();
  //$smarty-&gt;testInstall();
  
  $smarty-&gt;assign('title','Skyerp | Home'); 
  $smarty-&gt;assign('year',date("Y", time()));
  
  $smarty-&gt;display('index.tpl.html');
  
  
  ?&gt;
  </code></pre>
  
  <p><strong>index.tpl.html</strong></p>
  
  <pre><code>{extends file='layout.tpl.html'}
  
  {block name='nav'}
      &lt;ul class="nav"&gt;
          &lt;li class="active"&gt;&lt;a href="index.php"&gt;Home&lt;/a&gt;&lt;/li&gt;
          &lt;li&gt;&lt;a href="skyerp.php"&gt;SkyERP&lt;/a&gt;&lt;/li&gt;
          &lt;li&gt;&lt;a href="payroll.php"&gt;SkyPayroll&lt;/a&gt;&lt;/li&gt;
          &lt;li&gt;&lt;a href="manual.php"&gt;Manuals&lt;/a&gt;&lt;/li&gt;
          &lt;li&gt;&lt;a href="support.php"&gt;Support&lt;/a&gt;&lt;/li&gt;
          &lt;li&gt;&lt;a href="about.php"&gt;About Us&lt;/a&gt;&lt;/li&gt;
          &lt;li&gt;&lt;a href="contact.php"&gt;Contact Us&lt;/a&gt;&lt;/li&gt;       
      &lt;/ul&gt;
  {/block}
  
  {block name='content'}
      &lt;div class="row-fluid"&gt;&lt;/div&gt;
  {/block}
  </code></pre>
  
  <p><strong>layout.tpl.html</strong></p>
  
  <pre><code>  &lt;!DOCTYPE html&gt;
  &lt;html lang="en"&gt;
      &lt;head&gt;
          &lt;meta charset="utf-8"&gt;
          &lt;meta name="viewport" content="width=device-width, initial-scale=1.0"&gt;
          &lt;title&gt;{$title}&lt;/title&gt;
  
      &lt;link href="assets/css/bootstrap.css" type="text/css" rel="stylesheet"&gt;
      &lt;link href="assets/css/bootstrap-responsive.min.css" type="text/css" rel="stylesheet"&gt;
      &lt;link href="assets/css/docs.css" type="text/css" rel="stylesheet"&gt;
      &lt;style type="text/css"&gt;
        body {
          &lt;!--background-image: url('assets/img/skyerp_blue.jpg');--&gt;
          background-size: 80%;
          background-repeat:no-repeat;
          background-attachment:fixed;
          background-position:bottom;
  
        }
      &lt;/style&gt;
      &lt;link href="assets/css/stickyfooter.css" rel="stylesheet"&gt;
      &lt;script type="text/javascript" src="assets/js/jquery.js"&gt;&lt;/script&gt;
      {block name="head"}{/block}
  
  &lt;/head&gt;
  &lt;body data-spy="scroll" data-target=".module-sidebar"&gt;
      &lt;div id="wrap" style="height: 100%;"&gt;
          &lt;div class="navbar navbar-fixed-top"&gt;
              &lt;div class="navbar-inner"&gt;
                  &lt;div class="container"&gt;
                      &lt;button type="button" class="btn btn-navbar" data-toggle="collapse" data-target=".nav-collapse"&gt;
                          &lt;span class="icon-bar"&gt;&lt;/span&gt;
                          &lt;span class="icon-bar"&gt;&lt;/span&gt;
                          &lt;span class="icon-bar"&gt;&lt;/span&gt;
                      &lt;/button&gt;
                      &lt;a class="brand" href="index.php" style="padding: 6px 10px 1px 0;"&gt;&lt;img src="assets/img/headerfull.png"/&gt;&lt;/a&gt;
                      &lt;div class="nav-collapse collapse" style="margin-top: 14px;"&gt;
                          {block name='nav'}{/block}
                          &lt;!--&lt;form class="navbar-form pull-right"&gt;
                              &lt;input class="span2" type="text" placeholder="Email"&gt;
                              &lt;input class="span2" type="password" placeholder="Password"&gt;
                              &lt;button type="submit" class="btn btn-primary"&gt;Sign in&lt;/button&gt;
                          &lt;/form&gt;--&gt;
                      &lt;/div&gt;
                  &lt;/div&gt;
              &lt;/div&gt;
          &lt;/div&gt;
  
          &lt;div class="container"&gt;
              {block name='banner'}{/block}
              {block name='content'}{/block}
          &lt;/div&gt;
          &lt;div id="push"&gt;&lt;/div&gt;
      &lt;/div&gt;
  
          &lt;footer id="footer" class="footer"&gt;
            &lt;div class="container"&gt;
              &lt;p&gt;SkyErp © {$year}. All Rights Reserved.&lt;/p&gt;
              &lt;p&gt;&lt;/p&gt;
              &lt;p&gt;&lt;/p&gt;
              &lt;ul class="footer-links"&gt;
                &lt;li&gt;&lt;a href="http://blog.getbootstrap.com"&gt;Blog&lt;/a&gt;&lt;/li&gt;
                &lt;li class="muted"&gt;&amp;middot;&lt;/li&gt;
                &lt;li&gt;&lt;a href="https://github.com/twitter/bootstrap/issues?state=open"&gt;Issues&lt;/a&gt;&lt;/li&gt;
                &lt;li class="muted"&gt;&amp;middot;&lt;/li&gt;
                &lt;li&gt;&lt;a href="https://github.com/twitter/bootstrap/blob/master/CHANGELOG.md"&gt;Changelog&lt;/a&gt;&lt;/li&gt;
              &lt;/ul&gt;
            &lt;/div&gt;
          &lt;/footer&gt;
  
      &lt;script src="assets/js/bootstrap.min.js"&gt;&lt;/script&gt;
      {block name='script'}{/block}
  
  &lt;/body&gt;
  </code></pre>
  
  <p>`</p>
  
  <p>What is the cause of the problem?
  Is the problem on the server side or how i process my files? 
  What should i do to fix this? </p>