Section 2
SEC. 2. There shall be an Auditor for the Islands, who shall be Chief of the Bureau of Audits, and who shall be appointed by the Secretary of War, with the concurrence of the Governor-General and the approval of the Philippine Commission. The duty of the Auditor shall be to receive, examine, and settle all accounts pertaining to the revenues and receipts derived under the Insular Government, and all expenditures paid therefrom. He shall certify the balances and charges due on such accounts to the division of bookkeeping in his office, and preserve the accounts and vouchers after settlement. It shall be the duty of the Auditor to bring to the attention of the proper administrative officer expenditures of funds or property which, in his opinion, are irregular, unnecessary, excessive, or extravagant.