Section 1
SECTION 1. Section one of Act Numbered Seven hundred and fifty-two is hereby repealed, and in lieu thereof the following is substituted: "SECTION 1. Paragraph (f) of section nine of Act Numbered Eighty-three, entitled A general Act for the organization of provincial governments in the Philippine Islands, as amended by Act Numbered One hundred and thirty-three, is hereby amended by adding thereto the following: "Promptly at the close of business on the last day of each month, and at other times if in the opinion of the provincial governor it is deemed advisable, a committee consisting of the provincial governor, the provincial supervisor, and the provincial secretary shall count the cash in the hands of the provincial treasurer, if the provincial treasurer is authorized to deposit funds in a designated depository he shall keep a true and correct record of all deposits made by him therein, and a true and correct list of checks drawn against the said depository by him, showing the date and number of such checks, the name of the payee, and the purpose for which drawn, in counting the cash in the hands of the provincial treasurer the aforesaid committee shall include therein as a separate item the balance on deposit in such depository, as shown by the records kept by the provincial treasurer. If the provincial treasurer is acting as a disbursing officer of Insular funds the committee aforesaid shall count and determine the cash balance on hand of said account under each separate designation as disbursing officer of Insular funds in the same manner and at the same time as the balance of provincial funds is ascertained. The committee aforesaid shall certify in detail to the Insular Auditor and to the Insular Treasurer the result of each count and verification of cash herein provided for, and such certificate shall be signed by each member of the committee: Provided, That in provinces where the office of provincial treasurer is combined with that of the provincial supervisor or provincial secretary the division superintendent of schools or in case the division superintendent of schools does not reside at the provincial capital or is disqualified for any other reason, a teacher of the public schools at the provincial capital, assigned to such duty by the division superintendent, shall be a member of the above committee and shall assist in the counting of cash in the provincial treasury and make proper certification as herein provided. In the absence or disability of any member of the aforesaid committee, two of the said committee shall act and make the verification, and in the absence or disability of two members of the committee it shall be the duty of the remaining member to notify the division superintendent of schools, who shall act and make the proper certification as required in this Act, or shall designate some teacher in the public schools at the provincial capital to perform this duty in his stead."