Section 17
SEC. 17. There shall be in the Bureau of Audits a division of bookkeeping, in which shall be kept proper books of entry and ledgers for recording the general accounts of the receipts, expenditures, and appropriations of the Insular Government and of the provincial governments, and the personal accounts of the officers and agents authorized to collect revenues, receive funds, and to disburse moneys advanced by the Treasurer upon warrants as herein provided, or otherwise, and of all other accounts or claims allowed and certified by the Auditor.