SEC. 375. All accounts of the receipt and disbursement of moneys by customs officers shall be rendered monthly and forwarded to the Auditor of the Archipelago within ten days after the expiration of each month, as provided by Act Numbered Ninety of the Philippine Commission. It shall be the duty of the collectors of customs and other officers of customs to transmit with their accounts to the said Insular Auditor all such papers, records, or copies thereof, relating to their transactions as officers of customs, as the Insular Auditor may direct and which may be necessary for the proper auditing of public accounts.
SEC. 376. At custom-houses where cashiers are authorized by law such cashiers shall on behalf of the collectors be the sole recipients of all moneys collected. At all other custom-houses or stations either the collector personally or an officer specially designated for such custom-house or station, or inspectors of baggage, when so authorized, shall be the recipients of such moneys.
SEC. 377. Cashiers of customs have no authority to disburse public moneys for any purpose whatever, or to refund moneys received for duties paid on entries afterwards canceled.
SEC. 378. The gross amount of receipts from customs, from whatever source derived, shall, as soon as practicable, be deposited with the Insular Treasurer, and credit taken therefor by the respective collectors depositing the same, as shown by the original receipts in their possession. In conformity with the provisions of Rules twenty-one, twenty-two, fifty-one, and fifty-two of Act Numbered Ninety of the United States Philippine Commission, passed February twenty-eighth, nineteen hundred and one, such original receipts must be countersigned by the Insular Auditor, who shall retain the corresponding duplicate receipt forwarded to him by the Insular Treasurer for counter-signature.
SEC. 379. When deposits of funds not pertaining to customs are made by collectors, each Treasury receipt obtained shall state the source of such receipt and designate the particular branch of the public service to which it pertains.
SEC. 380. Public moneys must be deposited in the Insular Treasury in the names of the collectors of customs, and not in the names of subordinates. Public funds shall not be deposited to the credit of a private account, nor private funds to the credit of a public account.
SEC. 381. Collectors receiving moneys from prosecuting officers, sheriffs, bailiffs, and clerks of courts must give receipts therefor, for transmission to the Insular Auditor as evidences of such payments.
SEC. 382. Officers of the customs making collections shall issue a receipt for each and every collection, on forms provided for that purpose by the Insular Auditor. These receipts shall be used as nearly as possible consecutively as numbered, and the stubs thereof forwarded at the end of each month to the Insular Auditor. Receipts must be given as a matter of right for any payments of money on account of customs or other duties to the Philippine Islands.
SEC. 383. Payments made into the court in cases of compromise, authorized by the Secretary of Finance and Justice, or in satisfaction of judgments, shall be deposited in the Insular Treasury, in the name of the collector of the district concerned.
SEC. 384. Payments shall be made only by the disbursing officers, duly designated, except in cases of disbursing officers who are unavoidably absent or otherwise disabled, in which case payments may be made by officers or clerks specially designated for the purpose by the disbursing officer, for whose acts such disbursing officer shall be responsible, such disbursements to be made in the name of the disbursing officer.
SEC. 385. Advances of public money are sanctioned only in such cases as may be specially authorized by law.
SEC. 386. Duplicate checks shall be issued only under such regulations therefor as may be prescribed by law.
SEC. 387. Whenever a disbursing officer of the Government of the Philippine Islands shall cease to act in that capacity, he shall at once inform the Insular Auditor whether he has any public funds to his credit in any depository, and if so, what checks, if any, he has drawn against the same which are still outstanding and unpaid.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
