Section 21
SEC. 21. In ledgers for personal accounts all advances of money made upon requisitions and warrants to officers and agents authorized to disburse the same, in accordance with appropriations, shall be charged to such officers or agents, respectively, on account of the service and appropriation for which disbursement is to be made, at s the time of issuing the warrants for such advances of money. The numbers and dates of the respective wan-ants shall be noted in making such debit entries, and for the disbursements made by such officers or agents, which may be allowed by the Auditor in the settlement of accounts of such disbursements, proper credit shall be entered to the respective personal accounts from the certificates of settlement made by the Auditor, the number and dates of the it respective certificates being noted in making the credit entries. The '" Auditor is authorized to charge back and debit: an officer's account with the amount of any voucher or item which may not be finally allowed by him in the settlement of the officer's account.