DISBURSING ACCOUNTS.

Accounts of disbursement shall be rendered monthly and transmitted to the Auditor within twenty days after the expiration of the month to which they pertain, by the officers and agents authorized to make disbursements, in which such officers or agents shall charge themselves with all moneys advanced to them, respectively, by the Treasurer, and take credit for the disbursements made by them, supported by proper vouchers. An abstract of the disbursements, accompanied by the vouchers therefor, consecutively numbered, shall be transmitted with each account. Accounts for disbursements shall be rendered separately under each appropriate fund or head of account from which the moneys are advanced and paid.

REVENUE ACCOUNTS.

The officers or agents authorized to receive and collect moneys arising from the revenues of the Islands, of whatsoever kind, shall be required to pay the full amounts received and collected by them, respectively, to the Treasurer of the Islands, and to render to the Auditor monthly accounts therefor within twenty days after the expiration of the month to which they pertain, accompanied with properly itemized and certified statements and returns of the revenues collected, showing when, by whom, and on what account paid.

In the rendition of such revenue accounts the officers or agents will charge themselves with all revenues received and collected during the period covered by the account, and take credit for the amounts paid to the Treasurer, as evidenced by his receipts countersigned by the Auditor, which shall be filed with the respective accounts as the proper vouchers for the credits claimed, the number and date of such receipts being noted in the entries of amounts paid to the Treasurer. In the audit of such revenue accounts the Auditor shall compare and check the Treasurer's receipts filed therewith with the corresponding receipts retained by the Auditor and filed in his office.

All revenue accounts shall be rendered and kept separately under the appropriate funds or heads of account to which they respectively pertain; that is, all revenues arising in the Department of Customs shall be entered and accounted for under the head of Customs Receipts; those arising in the Department of Post-Offices under the head of Postal Receipts; all revenues derived from internal taxes and duties, as distinct from Customs Receipts and Postal Receipts, shall be entered and accounted for under the head of Internal-Revenue Receipts; and all revenues from other sources under the head of Miscellaneous Receipts.

REQUISITIONS.

Requisitions for advances from funds in the hands of the Treasurer for paying necessary and proper expenses chargeable to the revenues of the Islands shall be made by the respective officers or agents authorized to disburse the same, in such form as shall be needed to defray the necessary expenses for one month, and shall be accompanied with itemized estimates of the amounts required.

Each requisition shall state upon its face the particular fund or head of account under which the money is to be disbursed and shall

be forwarded to the Auditor, who shall cause to be indorsed thereon the balance due to or from the officer or agent making the requisition, as shown by the books of the Auditor's office, and the amount of credits shown by any unsettled accounts of such officer or agent remaining in the Auditor's office. Thereupon such requisition, with the estimates, shall be transmitted to the Governor-General for his approval, and when his approval shall be indorsed thereon the requisitions shall be returned to the Auditor for allowance, and when allowed by him and so indorsed upon the requisition, over his official signature, the proper warrant shall be issued for the amount allowed, to which the requisition shall be attached.

In the matter of the allowance of requisitions and the issuing of warrants for the advances of money therein requested, the approval of the Governor-General shall be final and conclusive upon the Auditor. If at the time of the reference of a requisition to the Governor-General for his approval, or at any time before the warrant thereon shall have been issued, any facts shall come to the knowledge of the Auditor which, in his judgment, afford sufficient grounds for refusing the advance of money asked for, he shall forthwith communicate the same in writing to the Governor-General, whose decision shall be final.

OFFICIAL TITLE OF THE AUDITOR AND ASSISTANT AUDITOR—AUDITOR'S SEAL.

The official title of the Auditor, to be affixed to his official signature, shall be, "Auditor for the Island of Porto Rico," and the official title of the Assistant Auditors shall be, "Assistant Auditor for the Island of Porto Rico."

The Auditor shall have and keep an official seal, upon which shall be engraved the following design: "Office Auditor, Porto Rico.Official Seal."

The Auditor shall affix his official seal to each warrant issued by him before the same shall be countersigned by the Governor-General, and to all copies or transcripts of papers in his office which he may be required to certify officially.

RETURNS TO BE MADE BY THE AUDITOR.

The Auditor shall transmit to the Governor-General a copy, duly certified, of each certificate on the settlement of accounts made by himself and by the Assistant Auditors.

The Auditor and Assistant Auditors shall, at the time of settlement, send an official notification in writing to each person whose accounts have been settled in the Auditor's office, stating the balances found due thereon and certified, and the differences arising on such settlement by reason of disallowances or suspension made by the Auditor, or from other causes, which statements of differences shall be properly itemized.

The Auditor shall forward to the Secretary of War, not later than ten days after the expiration of each month, a full and complete report of all moneys received by the Treasurer during the preceding month, as shown by the entries made from the Treasurer's receipts

retained in the Auditor's office; a statement of all advances of moneys made on warrants during the preceding month, and an itemized statement of all disbursements and expenditures audited during the preceding month.

PROVISION FOR AN ACTING AUDITOR.

In case of the death, resignation, absence, or sickness of the Auditor, the Governor-General shall, by writing under his hand, designate one of the Assistant Auditors to act as Auditor and perform the duties of such officer until a successor is appointed or such absence or sickness shall cease.

TREASURER OF THE ISLANDS.

The Treasurer of the Islands, appointed under Executive order of May 8, 1899, shall receive and safely keep all moneys arising from the revenues of the Islands, from whatever source derived, and shall keep a properly detailed account thereof in permanent books of record, in which such revenues and all receipts shall be entered under appropriate heads, with the names of the agents, officers and persons from whom received and the dates of receipt.

All moneys received on account of the Department of Customs shall be credited to the account of Customs Receipts; all moneys received from the Department of Post-Offices shall be credited to the account of Postal Receipts; all moneys received from internal taxes and duties, as distinct from Customs Receipts and Postal Receipts, shall be credited to the account of Internal-Revenue Receipts; and all moneys received from other sources shall be credited to the account of Miscellaneous Receipts.

The accounts of the Treasurer shall be kept in the money of the United States, and all payments made to him in any foreign coin or currency shall be reduced to money of the United States at the true and proper valuation.

The Treasurer shall issue receipts in duplicate for all moneys received by him, which shall be numbered consecutively, and shall state when, for whom, and on what account received, and the amounts in money of the United States; and also, when paid in any foreign coin or currency, the amounts and kind of foreign money in which payments were made shall be stated upon the receipts, and the rates at which the same are reduced to money of the United States.

All receipts, original and duplicate, issued by the Treasurer shall be countersigned by the Auditor of the Islands, without which they shall be invalid, and for this purpose the Treasurer shall, immediately upon issuing each receipt in duplicate, transmit both receipts to the Auditor.

All moneys derived from revenues of the Islands and receipts from all sources shall be paid to the Treasurer in full, without any deduction.

Needful advances from the moneys in the hands of the Treasurer shall be made monthly to the proper officers authorized to disburse the same, for the purpose of paying the necessary and proper expenses of collecting the revenues, auditing the accounts, and such other legitimate expenses connected with the Military Government of the

Islands, as are not specifically appropriated for by the Congress of the United States.

Such advances of moneys in the hands of the Treasurer shall be made upon warrants based upon requisitions with proper estimates, showing under what particular fund or head of account the money is to be expended. Upon the approval of such requisitions by the Governor-General and the allowance of the same by the Auditor, the proper warrants thereon shall be issued by the Auditor and countersigned by the Governor-General.

No payment shall be made by the Treasurer except upon warrants issued by the Auditor and countersigned by the Governor-General, and such warrants, when paid and accompanied with the proper evidence of payment, shall be the vouchers upon which the Treasurer shall receive credit in the settlement of his accounts.

All warrants drawn upon the Treasurer shall be debited on the books of his office to the proper fund or head of account from which the same is made payable, after such warrants shall have been countersigned by the Governor-General.

In the payment of warrants, the Treasurer shall remit the amount by draft or check, payable to the order of the person in whose favor the warrant is drawn, retaining the warrant in his office, and noting upon such draft or check the number and date of the warrant which it represents and the fund from which payable; and when such draft or check shall have been paid, properly indorsed, and attached to the warrant, it shall constitute the proper evidence of payment.

The Treasurer shall render monthly accounts of the receipts and expenditures of his office, and submit the same to the Auditor for examination and settlement, not later than ten days after the expiration of each month. In rendering such accounts the Treasurer shall charge himself with all moneys received during the period covered by the account, under the appropriate funds or heads of account, and furnish therewith Abstracts showing in detail the amounts received under each head, from whom received, and giving the numbers and dates of the receipts issued therefor.

And he shall credit himself with all moneys paid, under the appropriate funds or heads of account, and file with his account Abstracts showing in detail the amounts paid under each head, to whom paid, and giving the numbers and dates of the warrants issued in payment, which warrants shall be filed with his account.

The Treasurer shall forward to the Secretary of War, not later than ten days after the expiration of each month, a full and complete report, duly certified, of all moneys received by him, together with an itemized statement of all disbursements; and shall also transmit a duly certified copy of the same to the Governor-General.

OFFICIAL TITLE OF THE TREASURER, AND OFFICIAL BOND.

The official title of the Treasurer, to be affixed to his official signature, shall be "Treasurer of the Island of Porto Rico.”

He shall give bond with sufficient sureties, to be approved by the Secretary of War, for the faithful performance of the duties of his office, in such amount as shall from time to time be fixed by the Secretary of War.

POWERS AND DUTIES OF THE GOVERNOR-GENERAL IN THE ACCOUNTING SYSTEM OF THE ISLANDS.

Examination of Accounts.

The Governor-General shall make quarterly, and oftener if deemed expedient, an examination of the books and accounts of the Auditor and Treasurer, and a comparison of the results shown by the same, and also an examination and count of the moneys in the hands of the Treasurer, and submit his report thereon to the Secretary of War.

Approval of Requisitions.

All requisitions for advances of money from funds in the hands of the Treasurer, to officers or agents authorized to disburse the same, shall be approved by the Governor-General, when submitted in proper form, and the advances of money asked for appear reasonable and

necessary.

Such requisitions shall be made monthly by the proper officers or agents and be accompanied with itemized estimates of the funds required for defraying necessary expenses for one month, specifying the character of the expenditures and the funds or heads of account from which payable.

Such requisitions shall be forwarded by the officer or agent making the same to the Auditor, who shall indorse thereon the condition of the account of the officer or agent asking for the advance of money, as disclosed by the books of his office, and also the amount of credits shown by any unsettled account of such officer or agent remaining in the Auditor's office. The requisition shall then be submitted to the Governor-General for approval.

Should the Governor-General find in any case that good and valid objections exist to making the advance of money asked for, he may decline to approve the requisition, and return it to the Auditor with a written statement of his objections.

The Auditor shall thereupon at once advise the officer or agent making the requisition of the objections thereto, and specify what is required to remove such objections, in order that his requisition may be honored.

Should the Governor-General regard the amount of any requisition as excessive, or any item thereof as improper, he may approve the requisition in such sum as shall appear to him to be reasonable and just.

Countersigning of warrants.

The Governor-General shall countersign all warrants issued in due form by the Auditor, upon proper authority, for the payment of from the funds in the hands of the Treasurer.

moneys

Accountable warrants.

The proper authority for the issue of an accountable warrant, for the advance of moneys to authorized disbursing officers or agents, for the purpose of defraying necessary and legitimate expenses, shall