Section 10
SEC. 10. (a) The Treasurer of the Philippine Islands shall prescribe the method of keeping the ledgers and records of the provincial treasurer, and shall prepare such rules and regulations relative to the administration of. the affairs of his office as may be necessary. The necessary hooks and forms shall be furnished to the provincial government by the Treasurer of the Philippine Islands at cost. (b) The Auditor for the Philippine islands .-hall proscribe the manner in which the provincial treasurer shall render accounts submitted to him for settlement, as provided by rule twelve of Act Numbered Ninety, and issue instruction relative to the rendition of such accounts, as provided in rules involve and forty-four of said Act. For assistance in the audit of the accounts of the provincial treasurer, the Treasurer of the Philippine Islands shall forward to the Auditor for the Philippine Islands copies of all resolutions of the provincial board approved by the Treasurer of the Philippine Islands authorizing the appointment of assistants, deputies, and other employees, and fixing their salaries. (c) The books, accounts, papers, and cash of the provincial treasurer and the township treasurers shall at all times be open to the inspection of the Treasurer of the Philippine Islands or his duly authorized agent. At least once in every six months the office of the provincial treasurer shall be examined by a traveling examiner of the Treasurer of the Philippine Islands, who shall file with the Auditor for the Philippine Islands a complete report covering every examination made by him of said office, particularly citing therein each and every discrepancy or failure to charge a revenue which may he discovered, and make such other reports as the Insular Treasurer may require. (d) In case the examination of the traveling examiner of the Treasurer of the Philippine Islands discloses a shortage in the cash which should be on hand, it shall lie the duty of the examining officer to seize the office and its contents and notify the Treasurer of the Philippine Islands and the Auditor for the Philippine Islands forthwith. The Treasurer of the Philippine Islands or his deputy, shall thereupon at once take full possession of the office, the books, papers, vouchers, and cash of the provincial treasurer, close and render his accounts to the date of taking possession, and temporarily continue the public business until action is taken in accordance with section twenty of this Act. Upon the seizure of the office, the sureties of the defaulting officer shall be at once notified by the Treasurer of the Philippine Islands. (e) The deputy of the Treasurer of the Philippine Islands placed in charge of the office of the provincial treasurer under the provisions of this section shall render to the Auditor for the Philippine Islands the accounts of such provincial treasurer, and in his name to the date of taking possession, if the same are delinquent, together with a copy of his report of the examination. Upon receipt of such accounts the Auditor shall examine and audit the same without delay. Upon the completion of such examination and audit, when a defalcation is shown and it is necessary to institute legal proceedings against the sureties of the defaulting officer, the Auditor for the Philippine Islands shall forward to the Attorney-General a statement of the account. Such proceedings shall be brought against the sureties, under the direction of the Attorney-General, and in such suit the account as, stated by the Insular Auditor shall be prima facie evidence of the amount due on the bond. (f) In case of the decease of the provincial treasurer, the same procedure shall be pursued, and upon settlement of his accounts by the Insular Auditor the legal representatives of such deceased officer shall be furnished with a certified copy of the settlement.