Section 18
SEC. 18. Accounts of appropriations shall ho kept so as to show the balances remaining undrawn and subject to withdrawal at any time. Appropriations shall not be a mimed to fiscal years, but shall be available until expended for the purposes for which appropriated, subject to such restriction as may be specifically imposed in the appropriating Act. The Auditor is authorized and directed to transfer at any time from moneys appropriated for a specific purpose to the unappropriated! general fund any balances standing to the credit of a Department, Bureau, or Office when the head of such Department, Bureau, or Office shall certify In the Auditor that the work or purpose for which the appropriation was made has been completed and that there are no outstanding obligations to be paid from such appropriation. The Auditor, for statistical purposes, shall separate disbursements by fiscal years, and the date of the payment of a claim shall determine the fiscal year to be charged.